Patent taxation system: pros, cons and mandatory payments

What does a Patent mean for an individual entrepreneur?

The patent tax system can be used exclusively by entrepreneurs. At its core, a patent in this case is a document that gives the right to engage in a chosen area of ​​activity for a specified time (but not more than 1 year).

After receiving a patent, the individual entrepreneur has the right to immediately pay off its cost, or divide it into parts and make a transfer at a strictly defined time.
At the same time, the subject must be aware that, in fact, paying the cost of a patent represents a transfer of tax to the country’s budget. The main feature of the patent: the amount of tax is calculated based on the conditional profitability of the selected type of activity and the fixed tax rate.
However, there is no reporting to the Federal Tax Service. But this regime is not always beneficial. The authorities of the subject of the country must determine a list of areas of activity for which the patent system is allowed to be applied in the territory of the subject, as well as the amount of possible profitability for each. As a result, in two neighboring regions the types of activities and their profitability may differ.

If an individual entrepreneur chooses a patent system, he needs to understand that tax payments will need to be made not after the completion of a certain period, but within strictly specified periods, in fact, in advance payments.

In this case, the period during which the patent system will be used is chosen by the individual entrepreneur independently. He may have the right to issue it for a period of 1 month to 1 year. Thus, you can try a new system in practice, and if it seems unprofitable, refuse to use it.

Attention: a patent for an individual entrepreneur must be distinguished from a patent for work. The latter is issued by persons with foreign citizenship for the purpose of employment in Russia.

After acquiring a patent, the entrepreneur is exempt from paying personal income tax on activities that have been transferred to the PSN, as well as from VAT.

In the case where an individual entrepreneur wants to conduct several types of activities on a patent at once, it will be necessary to purchase a patent for each of them. In addition, it is also necessary to proceed if the same activity will be carried out in different entities.

How much does a patent cost for an individual entrepreneur?

Before purchasing a permit, it is important to calculate its exact cost. Based on the data obtained, you can compare whether it is profitable to work under the PSN or whether it is easier to use another tax regime. One of the features of the patent system is the upfront payment of the cost of permission. The contribution amount is calculated not based on the actual income received, but on the potential income. The amount of expected revenue is determined by local legislation for each specific type of activity.

In addition to the expected income, other indicators influence the cost of the permit:

• validity period of the document;
• number of employees;
• number of vehicles;
• presence of several retail outlets.

Tax calculation procedure

The cost of a certain type of patent for an individual entrepreneur for 2021 depends on the basic income, the amount of which is calculated individually for each type of business in a particular region, as well as the calendar period for which the permit is issued. The annual tax rate is fixed at 6%. Based on this, the calculation formula will look like this:

• SP = BD x 6%, where;
• SP – patent cost;
• DB – basic profitability.

Provided that the individual entrepreneur acquires a permit for a period of less than one year, the result obtained is divided by 12 (the number of months in the year), and then multiplied by the required number of periods:

• SP = BD x 6% / 12 x KM, where;
• SP – patent cost;
• BD – basic profitability;
• KM – number of months.

Example:

A businessman from Moscow plans to repair shoes in 2021. The basic profitability according to the law is 660 thousand rubles. The cost of a permit for a year will be:

• 660,000 x 6% = 39,600 rub.

If the activity falling under the patent, the individual entrepreneur will be carried out for only 6 months, the result obtained must be divided by 12 and multiplied by 6:

• 39,600 / 12 x 6 = 19,800 rub.

If it is difficult to make the calculation yourself, you can use the online calculator located on the official portal of the Federal Tax Service. It can be used by any citizen who wants to obtain information about the cost of a patent, regardless of whether it is registered or not. The scheme of working with the calculator does not cause any particular difficulties and consists of filling out the following fields:

• Period. The calendar year in which the business is expected to be conducted is selected.
• Period of use. Here you enter the number of months per year during which the entrepreneur will work.
• Federal Tax Service. You must select the name of the tax office, for example, 77 - Moscow city.
• Municipality. The specific area in which the business will be conducted is determined.
• Kind of activity. From the list you must select the direction in which the merchant will work.
• Meaning. Filled in when selecting certain types of activities, for example, to indicate the number of trade objects, etc.
• Calculate. After filling out all the fields, you need to click the “Calculate” button, after which the program will issue the amount required for payment.

Example:

• Herb for cats against vitamin deficiency. How to plant your cats' favorite grass at home
• Benefits of green tea: how to drink the drink
• Tablets for Giardia in adults

An entrepreneur from Moscow plans to engage in rental services in 2018 for 7 months. Enter data:

• period – 2018;
• period of use – 07;
• Federal Tax Service - 77 - Moscow city;
• municipal formation - for example, Administration of the municipal formation of Tverskoy;
• type – rental services.

After clicking the “Calculate” button, information will appear on the screen that the cost of the patent for this period is 34,650 rubles, and the tax is paid in two parts:

• RUB 11,550 – within 90 calendar days from the date of issue of the patent;
• RUR 23,100 - until the permit expires.

Tax holidays

Russian legislation may establish a zero tax rate – tax holidays. A free patent is issued for a period of 2 years from the date of opening your own business, provided that:

• a citizen is registered as an individual entrepreneur for the first time;
• activities are carried out in the social, scientific and production spheres, including the provision of consumer services to the population.

Tax holidays are in effect until 2021. In addition, for merchants engaged in business in the Republic of Crimea and the city of Sevastopol, until 2021, the tax contribution rate for all types of commercial activities or individual positions can be reduced to 4% (instead of the legally established figure of 6%). Such a relaxation for individual entrepreneurs is recorded in the Tax Code of the Russian Federation - clause 2 of Art. 346.5.

Who can use the patent tax system

The Tax Code establishes that the patent system can be used by those business entities who are registered as entrepreneurs. Thus, companies are not entitled to use the patent system.

However, there are also restrictions for entrepreneurs themselves. In particular, only those who do not have external employees or whose number does not exceed 15 people can switch to PSN. Moreover, their number should include both employees on employment contracts and those hired on the basis of a contract agreement.

The types of activities for which the patent system can be used are determined by local authorities. Such a list is closed - this means that if any area of ​​activity is not included in it, then the individual entrepreneur does not have the right to proceed by filing an application for a patent for the individual entrepreneur in form 26.5-1.

Attention: it is prohibited to be on the patent system if management is carried out under a trust system, or the organizational form is expressed as a simple partnership.

The maximum amount of income that an individual entrepreneur can receive on a patent has been established. Currently it cannot exceed 60 million rubles.

The law also sets a limit that cannot exceed the potential income for any type of activity. Now it is 1 million rubles.

However, a deflator must be applied to this indicator, which is revised every year by the government of the country. Thus, for 2021 the maximum profitability cannot be more than 1.481 million rubles.

Attention: regional authorities have the right in some cases to increase potential income by no more than 10 times.

Most often, a patent is issued for the following areas of activity:

• Funeral services;
• Collection and disposal of various waste, including secondary raw materials;
• Repair services for computer and similar equipment;
• Hairdresser and cosmetologist services;
• Passenger and cargo transportation services;
• And others.

Individual entrepreneur reporting under patent regime 2021 (with employees)

A document certifying the right to use the patent taxation system is a patent

to carry out one of the types of entrepreneurial activity in respect of which the law of the constituent entity of the Russian Federation has introduced a patent taxation system.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees should not exceed 15 people

for all types of business activities carried out by individual entrepreneurs.

The tax rate is set at 6%.

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1. The tax return will NOT be submitted.
2. Information on the average number of employees until January 20
   (once a year)
3. Mandatory maintenance of a book of income and expenses. In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.
4. 2 personal income tax until April 1
   of the next year (once a year)
5. 6-NDFL is provided quarterly
   (no later than 1st quarter – 30.04; 2nd quarter – 31.07; 3rd quarter – 31.10; 4th quarter – 30.01).
6. ESSS (Unified Social Insurance Tax) - quarterly (no later than 1st quarter
   - 30.04;
   2nd quarter
   - 31.07;
   3rd quarter
   - 31.10;
   4th quarter
   - 30.01)

After concluding an agreement with the first employee, the individual entrepreneur must register with extra-budgetary funds (with the Pension Fund - within 30 days, with the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1. Information about insured persons - SZV-M - monthly
   (until the 15th of each month).
2. Information about experience - SZV-experience and EDV-1 - once a year until March 1

Reporting to the Social Insurance Fund (SIF):

1. Form 4 FSS
   (
   for contributions “for injuries
   ”) (
   quarterly
   no later than Q1-20.04, Q2-20.07, Q3-20.10, Q4-20.01)
2. Application and certificate confirming the main type of economic activity - until April 15
   -
   annually

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1. If the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;
2. If the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

3. Deadline for payment of insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation from income, not exceeding 300,000 for 2021
   (
   RUB 32,385
   )
   – no later than December 31, 2021
   Contributions can be paid monthly (
   RUB 2,698.75
   ) or quarterly
   (RUB 8,096.25)
   until the 31st day of the current month in fixed payments.

   Deadline for payment of insurance premiums on income exceeding 300,000

   for 2021 -
   no later than April 1 of the year
   following the expired billing period.

4. Personal income tax 13%
   for employees (withheld on the day the salary is paid). Transfer 13% no later than the day following the day of actual payment to the employee of the employee’s salary
5. Contributions to the Pension Fund for employees (paid monthly no later than the 15th day of the next month). Individual entrepreneurs apply reduced rates of insurance premiums for employees in all types of patent activities, except for leasing real estate, trade and catering (without contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund).

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

Patent taxation system in 2021 for individual entrepreneurs: types of activities

The types of activities that an entrepreneur can engage in are listed in Art. 346.43 Tax Code of the Russian Federation. Regions have the right to add their own areas of work there.

The law currently lists 63 types of activities for which a patent can be acquired:

Attention: 80 areas of work for patents have now been introduced for Moscow. However, despite their number, these are still the same species that are indicated in the Tax Code. Such a large number is due to the fact that some species, which are combined into one paragraph in the code, are here divided into independent ones.

Legislators of St. Petersburg have established 65 areas of activity for their entrepreneurs. They are also taken from the list of tax codes, and some types are not divided into independent ones - for example, the sale of magazines and other printed materials is highlighted.

How to obtain a patent for an individual entrepreneur in 2018

When choosing a tax calculation system, you must first consider all legislation in this area. This will make it possible to understand whether the selected activity falls under it or not.

After this, the subject checks its compliance with the mandatory criteria established by law.

If the entrepreneur meets the conditions and the activity he has chosen can be carried out under a patent, he must fill out an application in format 26.5-1. This is done at the location where the activity will take place.

A patent can be purchased from any tax authority whose scope of activity falls within the place of business. But for some areas of work (for example, transportation), a patent must be filed with the authority at the place of registration.

You can fill out the application form using a computer or by hand. It is best to fill out the form in special programs or services - then the chance of making a mistake when entering data will be minimized.

Attention: by law, the application must be sent 10 days before the start of the activity. It is allowed to submit an application for a patent along with a package of documents for registration of an individual entrepreneur.

You can deliver the form to the Federal Tax Service in person, through your authorized representative (in which case you need to issue a notarized power of attorney), by post or via the Internet.

After the application is received by the government agency, it is reviewed within 5 days and a decision is made. It is expressed in a patent or refusal to issue it.

Individual entrepreneur reporting under patent regime 2021 (with employees)

A document certifying the right to use a patent taxation system is a patent
for carrying out one of the types of business activities in respect of which a patent taxation system has been introduced by the law of a constituent entity of the Russian Federation.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees should not exceed 15 people

for all types of business activities carried out by individual entrepreneurs.

The tax rate is set at 6%.

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1. The tax return will NOT be submitted.
2. Information on the average number of employees until January 20
   (once a year)
3. Mandatory maintenance of a book of income and expenses.

In what case can you get a refusal (Article 346.45, paragraph 4)

The Tax Code establishes cases when an entrepreneur may be refused to apply the patent system.

This may happen in the following situations:

• The selected activity in this region does not qualify for the patent system;
• The application indicates a validity period that is greater than the maximum possible or less than the minimum permitted.
• The individual entrepreneur does not meet the criteria that must be met for PSN;
• The individual entrepreneur has previously applied a patent, and his tax amount has not yet been fully paid;
• There are errors in the application, it is filled out incorrectly or incompletely.

How to open an individual entrepreneur on a patent?

-20.10, IV quarter -20.01)

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1. If the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;
2. If the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

3. Deadline for payment of insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation from income, not exceeding 300,000 for 2021
   (
   RUB 32,385
   )
   – no later than December 31, 2021
   Contributions can be paid monthly (
   RUB 2,698.75
   ) or quarterly
   (RUB 8,096.25)
   until the 31st day of the current month in fixed payments.

   Deadline for payment of insurance premiums on income exceeding 300,000

   for 2021 -
   no later than April 1 of the year
   following the expired billing period.

4. Personal income tax 13%
   for employees (withheld on the day the salary is paid). Transfer 13% no later than the day following the day of actual payment to the employee of the employee’s salary
5. Contributions to the Pension Fund for employees (paid monthly no later than the 15th day of the next month). Individual entrepreneurs apply reduced rates of insurance premiums for employees in all types of patent activities, except for leasing real estate, trade and catering (without contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund).

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

How much does a patent cost for an individual entrepreneur in 2021 in Moscow, St. Petersburg and other cities?

The value of a patent is determined from several indicators, the main one of which is the maximum conditional income. For each subject, it is determined separately, so to calculate the cost of a patent, you can contact your inspectorate, tell them all the initial data, after which the calculation will be made.

The tax office website has a service that allows you to determine the value of a patent online - https://patent.nalog.ru.

There you need to enter the number of months, location, direction of work, and the number of employees involved. The calculator will calculate the total tax amount and, if necessary, break it down for payment by period.

For a completely manual calculation, you need to find out the profitability for the required type of activity in the region of work. This value must be multiplied by 6% (tax rate) and then adjusted by the number of months of work.

Individual entrepreneur on a patent with employees what taxes need to be paid in 2021

Deadline for payment of insurance premiums on income exceeding 300,000

for 2021 -
no later than April 1 of the year
following the expired billing period.

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

Procedure for paying tax (patent)

The patent repayment process is specified in detail in the Tax Code. It is established based on the number of months for which the patent was purchased:

• If its validity period is up to 6 months, then the tax is transferred to the budget until the expiration of the validity period;
• If the period is from 6 months to 1 year, then you need to pay the tax in two installments. First, the third part of the cost of the patent is transferred within 90 days from the date of acquisition. The remaining tax must be remitted before it expires.

Important: starting in 2021, the rule according to which failure to repay a patent on time automatically deprived the right to use it was abolished. Now, as in the case of other taxes, the entrepreneur will be charged fines and penalties, but the patent itself will be valid until the end of its term.

It is impossible to buy a patent for a new term until the debts for the previous one have been repaid.

Taxes and obligatory payments for individual entrepreneurs on a patent

In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.

After concluding an agreement with the first employee, the individual entrepreneur must register with extra-budgetary funds (with the Pension Fund - within 30 days, with the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1. Information about insured persons - SZV-M - monthly
   (until the 15th of each month).
2. Information about experience - SZV-experience and EDV-1 - once a year until March 1

Reporting to the Social Insurance Fund (SIF):

1. Form 4 FSS
   (
   for contributions “for injuries
   ”) (
   quarterly
   no later than Q1-20.04, Q2-20.07, Q3-20.10, Q4-20.01)
2. Application and certificate confirming the main type of economic activity - until April 15
   -
   annually

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1. If the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;
2. If the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

3. Deadline for payment of insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation from income, not exceeding 300,000 for 2021
   (
   RUB 32,385
   )
   – no later than December 31, 2021
   Contributions can be paid monthly (
   RUB 2,698.75
   ) or quarterly
   (RUB 8,096.25)
   until the 31st day of the current month in fixed payments.

   Deadline for payment of insurance premiums on income exceeding 300,000

   for 2021 -
   no later than April 1 of the year
   following the expired billing period.

4. Personal income tax 13%
   for employees (withheld on the day the salary is paid). Transfer 13% no later than the day following the day of actual payment to the employee of the employee’s salary
5. Contributions to the Pension Fund for employees (paid monthly no later than the 15th day of the next month). Individual entrepreneurs apply reduced rates of insurance premiums for employees in all types of patent activities, except for leasing real estate, trade and catering (without contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund).

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

Patent calculation example

IP Dobraya A. N. Wants to open a veterinary clinic. It is planned to attract 3 more employees to work. In the region where it plans to operate, with these indicators, the base profitability is 1,300,000 rubles.

The patent is planned to be purchased for 10 months.

Let's calculate the tax: 1,300,000 x 6% / 12 x 10 = 65,000 rubles.

The patent will need to be paid in two amounts: 21,667 rubles within 90 days from the date of receipt of the patent and then 43,333 rubles until its expiration.

Taxes and reporting on the patent system

The main tax payment made by an entrepreneur with a patent is the cost of the patent itself. There are no other special taxes on this system.

Also, the PSN does not provide for a separate declaration. However, since one of the requirements of the system is a certain amount of income, to control it it is necessary to maintain a book of income and expenses (KUDIR). Moreover, if several patents have been acquired from an individual entrepreneur, all transactions on them can be entered into one general ledger.

The expenses incurred do not have any significance, so they do not need to be recorded.

When compiling a book, you must follow several rules:

• The entries in it must be in the same order as the income was received;
• Each entry should occupy one line;
• If an error is made, the incorrect information is crossed out with one line, after which the correct value is written on top. The use of the Shtrikh system is unacceptable.

Important: as soon as the patent has expired, the individual entrepreneur must submit a completed KUDIR to the Federal Tax Service.

If errors are found in the book, fines may be imposed on the entrepreneur in the amount of:

• 10 thousand rubles - for a one-time violation;
• 30 thousand rubles - for multiple violations.

An entrepreneur, as in other regimes, must make contributions to the Pension Fund and Medical Insurance for himself. But he is exempt from reporting on them. If a patent is acquired for a period of less than 1 year, the amount of contributions is also subject to adjustment.

In addition, the individual entrepreneur must transfer 1% of income received over 300 thousand rubles. But when determining them, there is a peculiarity - not real income is taken into account, but the maximum possible income indicated in the patent.

The IP on the patent must complete reports to Rosstat in full. If an entrepreneur has property that is subject to taxation, it is necessary to pay tax on it and send a declaration.

If the individual entrepreneur has attracted employees, then a complete list of reports is sent to them:

• Average headcount;
• Forms 2-NDFL and 6-NDFL;
• Unified calculation of contributions;
• Reports for the Pension Fund: SZV-M and SZV-STAZH;
• 4-FSS (if social security contributions are transferred).

Individual entrepreneur reporting under patent regime 2021 (with employees)

A document certifying the right to use the patent taxation system is a patent

to carry out one of the types of entrepreneurial activity in respect of which the law of the constituent entity of the Russian Federation has introduced a patent taxation system.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees should not exceed 15 people

for all types of business activities carried out by individual entrepreneurs.

The tax rate is set at 6%.

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1. The tax return will NOT be submitted.
2. Information on the average number of employees until January 20
   (once a year)
3. Mandatory maintenance of a book of income and expenses. In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.
4. 2 personal income tax until April 1
   of the next year (once a year)
5. 6-NDFL is provided quarterly
   (no later than 1st quarter – 30.04; 2nd quarter – 31.07; 3rd quarter – 31.10; 4th quarter – 30.01).
6. ESSS (Unified Social Insurance Tax) - quarterly (no later than 1st quarter
   - 30.04;
   2nd quarter
   - 31.07;
   3rd quarter
   - 31.10;
   4th quarter
   - 30.01)

After concluding an agreement with the first employee, the individual entrepreneur must register with extra-budgetary funds (with the Pension Fund - within 30 days, with the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1. Information about insured persons - SZV-M - monthly
   (until the 15th of each month).
2. Information about experience - SZV-experience and EDV-1 - once a year until March 1

Reporting to the Social Insurance Fund (SIF):

1. Form 4 FSS
   (
   for contributions “for injuries
   ”) (
   quarterly
   no later than Q1-20.04, Q2-20.07, Q3-20.10, Q4-20.01)
2. Application and certificate confirming the main type of economic activity - until April 15
   -
   annually

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1. If the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;
2. If the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

3. The deadline for paying insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund for income not exceeding 300,000 for 2021
   (
   32,385 rubles
   )
   is no later than December 31, 2021.
   Contributions can be paid monthly (
   2,698.75 rubles
   ) or quarterly
   (8,096 ,25 rub.)
   until the 31st day of the current month in fixed payments.

Combining PSN with other taxation systems

The norms of the Tax Code of the Russian Federation provide that a patent can be combined with other taxation systems, among which are:

• General taxation system (OSNO).
• Simplified taxation system (USNO).
• The unified tax on imputed income (UTII) is in fact an analogue of a patent.

The provisions of regulations in the field of tax calculation oblige the taxpayer to organize separate accounting of receipts, expenditures, as well as property used in these regimes. The main purpose of this division is to avoid double taxation.

Separately, it is necessary to take into account objects, income and expenses for each tax system.

Attention: the following features of combining PSN with other systems are highlighted. If UTII and PSN are applied simultaneously, then the subject must, in order to comply with the criteria for applying the patent, take into account the number of employees in both modes.

If the total number of employees is more than 15 people, then the right to a patent is lost and the need to use another system.

If the simplified tax system and the PSN are used simultaneously, then the income for the conditions for applying the regime must be taken in total for each system. The criterion for compliance with the size under the simplified tax system also requires that income be taken into account as a whole. Therefore, these values ​​must be constantly monitored to compare them with the criteria established in the standards.

Control over the number of employees employed by the entrepreneur must also be mandatory. To be able to apply PSN, it is necessary to take into account only the number of workers employed in activities with this regime. But for the possibility of using the simplified tax system, the number of the entrepreneur’s entire staff is taken into account.

Individual entrepreneur reporting under patent regime 2021 (with employees)

A document certifying the right to use the patent taxation system is a patent

to carry out one of the types of entrepreneurial activity in respect of which the law of the constituent entity of the Russian Federation has introduced a patent taxation system.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees should not exceed 15 people

for all types of business activities carried out by individual entrepreneurs.

The tax rate is set at 6%.

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1. The tax return will NOT be submitted.
2. Information on the average number of employees until January 20
   (once a year)
3. Mandatory maintenance of a book of income and expenses. In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.
4. 2 personal income tax until April 1
   of the next year (once a year)
5. 6-NDFL is provided quarterly
   (no later than 1st quarter – 30.04; 2nd quarter – 31.07; 3rd quarter – 31.10; 4th quarter – 30.01).
6. ESSS (Unified Social Insurance Tax) - quarterly (no later than 1st quarter
   - 30.04;
   2nd quarter
   - 31.07;
   3rd quarter
   - 31.10;
   4th quarter
   - 30.01)

After concluding an agreement with the first employee, the individual entrepreneur must register with extra-budgetary funds (with the Pension Fund - within 30 days, with the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1. Information about insured persons - SZV-M - monthly
   (until the 15th of each month).
2. Information about experience - SZV-experience and EDV-1 - once a year until March 1

Reporting to the Social Insurance Fund (SIF):

1. Form 4 FSS
   (
   for contributions “for injuries
   ”) (
   quarterly
   no later than Q1-20.04, Q2-20.07, Q3-20.10, Q4-20.01)
2. Application and certificate confirming the main type of economic activity - until April 15
   -
   annually

PAYMENT OF TAXES AND CONTRIBUTIONS:

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority:

1. If the patent was received for a period of up to 6 months - in the amount of the full amount of tax no later than 25 calendar days after the patent came into effect;
2. If the patent was received for a period of 6 months to a calendar year:

in the amount of 1/3 of the tax amount no later than 25 calendar days after the patent comes into effect;

in the amount of 2/3 of the tax amount no later than 30 calendar days before the end of the tax period.

3. The deadline for paying insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund for income not exceeding 300,000 for 2021
   (
   32,385 rubles
   )
   is no later than December 31, 2021.
   Contributions can be paid monthly (
   2,698.75 rubles
   ) or quarterly
   (8,096 ,25 rub.)
   until the 31st day of the current month in fixed payments.

In what case does the right to use PSN occur?

Tax legislation defines cases when an entrepreneur may lose the right to use PSN, these include:

• Exceeding the amount of income received since the beginning of the year is 60 million rubles.
• The excess of the entrepreneur's employees is 15 people.

In 2021, loss of the right to a patent was also possible in the case when the individual entrepreneur did not pay its cost on time. The current regulations have abolished the previously existing criterion. If an individual entrepreneur does not comply with the established deadlines, then the tax office charges him a late payment penalty, but he retains the right to a patent.

If the right to a patent is lost, the entrepreneur must take the following steps:

• Choose the tax calculation regime that they will apply after losing their rights - OSNO, USNO, UTII, Unified Agricultural Tax.
• During the period when he lost the right to use the PSN, it is necessary to calculate all the taxes provided for the chosen system and transfer them to the budget. At the same time, the legislation provides for the opportunity to offset paid amounts for a patent against these taxes.

Attention: when an entrepreneur has lost the right to a patent, it can be restored at the beginning of the next year, which is the year of such loss.

How are tax payments on PSN calculated?

A patent is granted for a period of 1 month to 12 months. The tax period lasts for the entire period of validity of the patent. If the individual entrepreneur stops working on the PSN, the tax period ends when the individual entrepreneur is deregistered.

The tax rate under the patent taxation system is established by each subject of the Russian Federation:

• 0% rate: based on clause 3 of Art. 346.50 of the Tax Code of the Russian Federation in the region, tax holidays can be provided for individual entrepreneurs for a period of 2 years. This applies only to those individual entrepreneurs who first began to work using this system. Tax holidays are valid only for the following areas of activity: provision of personal services, work in the scientific, social or industrial sphere;
• rate, which is equal to 6%: tax holidays cease to apply in 2021. If this law is in force in the subject, and the entrepreneur is registered for the first time, then the patent is paid for for two years. Otherwise the rate will be 6%;
• in the Republic of Crimea and Sevastopol the rate is 4%.

A businessman should not calculate the cost of a patent himself. This procedure is carried out by the tax office. The document states the total amount of tax and when it must be paid.

The value of a patent is determined in two ways:

• when issuing a document for a year, the tax base must be multiplied by 6%;
• if the validity period is less than 12 months, the tax base is first divided into 12 months. Then the resulting amount is multiplied by the number of months the patent is valid, then multiplied by 6%.

You can use a patent cost calculator online on the tax office website.

How to calculate payment under the patent system

Deregistration of the payer

The law establishes the obligation of an individual entrepreneur to cancel a patent within five days from the expiration date of its validity.

When an entrepreneur has acquired several patents, he must be deregistered upon expiration of the last patent.

An entrepreneur is given the right to voluntarily refuse to use a patent. The reason for refusal may be a change in municipal legislation, cessation of the activity for which the PSN is used, etc.

The entrepreneur must formalize his refusal to apply the patent using an application for which a special form 26.5-4 is provided.

Deregistration must be carried out if the criteria for its application are violated. For example, the number of IP employees was more than 15 people. Then the entrepreneur forcibly leaves the patent. He is required to submit an application to the Federal Tax Service, for which Form 26.5-3 is established, within 10 days from the date of discovery of such a fact.

Individual entrepreneur reporting under patent regime 2021 (with employees)

A document certifying the right to use the patent taxation system is a patent

to carry out one of the types of entrepreneurial activity in respect of which the law of the constituent entity of the Russian Federation has introduced a patent taxation system.

A patent is issued only to an individual entrepreneur

tax authority at the place where the individual entrepreneur is registered with the tax authority as a taxpayer applying the patent taxation system.

A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees should not exceed 15 people

for all types of business activities carried out by individual entrepreneurs.

The tax rate is set at 6%.

Submitting reports to the Federal Tax Service Inspectorate (IFTS):

1. The tax return will NOT be submitted.
2. Information on the average number of employees until January 20
   (once a year)
3. Mandatory maintenance of a book of income and expenses. In case of several patents, the accounting book is kept separately for each patent. The book can be filled out manually or maintained electronically; it does not need to be certified by the Federal Tax Service.
4. 2 personal income tax until April 1
   of the next year (once a year)
5. 6-NDFL is provided quarterly
   (no later than 1st quarter – 30.04; 2nd quarter – 31.07; 3rd quarter – 31.10; 4th quarter – 30.01).
6. ESSS (Unified Social Insurance Tax) - quarterly (no later than 1st quarter
   - 30.04;
   2nd quarter
   - 31.07;
   3rd quarter
   - 31.10;
   4th quarter
   - 30.01)

After concluding an agreement with the first employee, the individual entrepreneur must register with extra-budgetary funds (with the Pension Fund - within 30 days, with the Social Insurance Fund - within 10 days)

Reporting to the Pension Fund of the Russian Federation (PFR):

1. Information about insured persons - SZV-M - monthly
   (until the 15th of each month).
2. Information about experience - SZV-experience and EDV-1 - once a year until March 1

Reporting to the Social Insurance Fund (SIF):

1. Form 4 FSS
   (
   for contributions “for injuries
   ”) (
   quarterly
   no later than Q1-20.04, Q2-20.07, Q3).

Patent taxation system in 2018 for individual entrepreneurs: pros and cons

When deciding to purchase a patent, an individual entrepreneur must take into account that this preferential system has both positive and negative sides. Therefore, to make the right choice, you need to know all these points.

The positive aspects of PSN include:

• Small costs that arise when purchasing a patent for an individual entrepreneur.
• Quite a wide range of patent validity periods. After all, it can be purchased for a period from one month to one year.
• A patent can be purchased for all types of activities on the patent, as well as in any desired region, if these areas can be applied to the PSN.
• Business entities using this system do not prepare or submit reports to the Federal Tax Service.
• For PSN, it is possible to use benefits when calculating contributions. For some types of activities, contributions to the budget need to be paid only to the Pension Fund and the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund are only the responsibility of some individual entrepreneurs with a patent who carry out a certain type of activity.
• Currently, more than 60 areas of activity allow the use of IP PSN. At the same time, local authorities can increase this number by introducing additional types. A mandatory list of areas of activity is established by law, which must be available for the application of PSN.
• For the patent, the mandatory transition to online cash registers has been deferred until July 1, 2019. However, this rule does not apply to catering and retail sales.

The negative aspects of a patent include:

• Most of the areas of activity in which the use of PSN is available relates to the service sector and handicraft industries.
• To be able to use PSN, it is necessary to comply with the size criterion. The limit is set at 15 people, and this number cannot be exceeded by the entrepreneur as a whole in all areas of business.
• For a patent, there are limiting values ​​of physical indicators, which are significantly lower than in the system where a single imputed tax is calculated.
• The use of PSN requires the individual entrepreneur to record transactions in KuDiR in order to track the maximum value of the income received by the company (60 million rubles). You can compile one book for all directions.
• The amount for which the patent is purchased must be transferred before its expiration date.
• When paying the cost of a patent, it is impossible to offset the contributions paid by the individual entrepreneur to himself and to the employees involved.

Tags: PatentPatent tax system

Patent renewal cost

In accordance with Art. 346.51 of the Tax Code of the Russian Federation, taxation of individual entrepreneurs on PSN is carried out by payment by the entrepreneur of the cost of the patent.

The cost of renewing a patent is calculated in the general manner - similar to calculating the cost of a patent during the initial registration.

The cost of a patent during renewal is calculated based on the following indicators:

1. Potential profitability (Potential Revenue). The cost of a patent does not depend on the level of income and expenses of the individual entrepreneur. The basis for calculating a patent is the basic profitability indicator for a certain type of activity, established in a specific region. When calculating the cost of a patent, the potential profitability of the business valid for the renewal period will be taken into account.
2. Patent validity period (KolMes). The cost of a patent is calculated in proportion to the period of its validity. An entrepreneur can renew a patent for a period from 1 month to 1 year.
3. Tax rate (Rate). The standard PSN tax rate approved by the Tax Code of the Russian Federation is 6%. At the same time, local authorities have the right to reduce the PSN rate in relation to certain types of activities or in the territory of municipal administration as a whole.

The formula for calculating the cost of a patent during renewal is as follows:

Patent cost = (Potential Income * Rate) / 12 months. * KolMes.

Let's look at an example . Individual Entrepreneur Shulgin is a PSN payer. Shulgin’s patent expires on December 31, 2021, and therefore the entrepreneur applied to the Federal Tax Service to renew the patent.

Shulgin extends the patent for 6 months (until June 30, 2021).

The potential profitability of Shulgin’s activities (retail trade) in the region is 230,000 rubles. in a year. In the region, the standard PSN rate is 6%.

Let's calculate the cost of an individual entrepreneur's patent when extended for 6 months:

230,000 rub. * 6% / 12 months * 6 months = 6,900 rub.