How to calculate UTII for less than a month in 2021

The taxation system in the form of a single tax on imputed income (UTII) is one of the special tax regimes operating in the Russian Federation. The essence of this tax system is that when calculating UTII and paying it, taxpayers are guided by the amount of income imputed to them, which is established by Chapter 26.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). At the same time, the amount of income they actually received does not matter. Let's look at examples of calculating UTII and how to independently calculate the amount of a single tax.

Payers of UTII

The transition to paying a single tax is carried out by entrepreneurs voluntarily, subject to the following conditions:

• organizations and individual entrepreneurs registered as single tax payers with the tax authority within the prescribed period;
• the UTII taxation system has been introduced in the prescribed manner on the territory of the municipality where business activities are carried out;
• in the local regulatory legal act on UTII, among the types of business activities subject to this tax, the type of business activity being carried out is indicated.

The use of UTII exempts taxpayers from paying a number of taxes, in particular, organizations on UTII do not pay profit tax, VAT (except for “import”), and property tax. Individual entrepreneurs are exempt from paying personal income tax (on income received from activities subject to UTII), property tax for individuals (in relation to property used in activities subject to UTII), and VAT.

The list of types of activities in respect of which representative bodies have the right to decide on the introduction of UTII is indicated in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation.

These include household and veterinary services, repair services, maintenance and washing of vehicles, retail trade, catering, distribution and (or) placement of outdoor advertising, etc.

Procedure for calculating UTII

The calculation of the single tax is simple and is carried out on the basis of the standard indicators established by the Tax Code of the Russian Federation.

The tax base for calculating the single tax is imputed, i.e. potential income of the taxpayer UTII. Thus, the tax is calculated on the basis of imputed and not actually received income.

The tax base is calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

In this case, the basic profitability is adjusted (decreased or increased) by coefficients K1 and K2 (clause 4 of Article 346.29 of the Tax Code of the Russian Federation).

The formula for calculating the tax base is as follows:

NB = DB x K1 x K2 x (FP1 + FP2 + FP3),

where NB is the tax base;

BD – basic profitability established for a specific type of business activity;

K1 – deflator coefficient;

K2 – correction factor;

FP1, FP2, FP3 – values ​​of the physical indicator established for each type of activity in the first, second and third months of the quarter, respectively.

Example 3 of calculating UTII for an incomplete month with specific data

Let's figure out how to calculate UTII for an incomplete month in 2020, if K2 is set by local authorities not as a specific figure, but as a formula.

BD - basic profitability for retail trade 1800 rubles per sq. m.

FP - physical indicator 67 sq. m.

K1 for 2021 — 2,009.

K2 for the Borisoglebsky municipal district of the Yaroslavl region is determined by the formula established by the Meeting of Representatives of the Borisoglebsky municipal district:

K2 = V x F x J x Z, in which:

Z - The average monthly salary per employee of the average number of employees (rubles), in our case the salary is 9,000 rubles or more, for such a salary Z = 0.5;

V is an indicator that takes into account the amount of income depending on the type of activity, for retail trade in a given municipality - 0.36;

F is an indicator that takes into account the amount of income depending on the type of settlement for the village of Borisoglebsky F - 1;

J is an indicator that takes into account the location of business activity within the locality. Our store is located on the outskirts of Borisoglebsky village, for the outskirts J = 0.78. But if the store was located in the center of a populated area, then J = 1.

So, for our example K2 = 0.5×0.36×1×0.78 = 0.1404

KD1 = 14, since the individual entrepreneur registered as a UTII payer on June 17;

CD = 30, since June has 30 days;

We substitute the data into the formula for calculating UTII for an incomplete month and get the result:

(1800 × 67 × 2.009 × 0.1404) x 15% / 30 × 14 = 2381 rubles.

The UTII tax under the given conditions will be 2270 rubles.

The most important thing is that in order to calculate UTII for less than a month in 2021, you need to understand the conditions under which UTII payers operate in a particular region. Since only local authorities can establish K2, and it can be set as a specific number, or it can be calculated using the formula that we gave for the Borisoglebsky municipal district.

K1 from January 1, 2021 is set at 2.009. K1 is established by federal law and is the same for all regions. Its value changes annually, with some exceptions. For example, from 2015 to 2021, K1 remained at 1.798; in 2018 K1 increased to 1.868; in 2021 K1 was 1.915.

Physical indicators and basic UTII profitability

Next, let's take a closer look at the above indicators.

The values ​​of basic profitability and physical indicator are determined for each specific type of business activity and approved by the norms of Article 346.29 of the Tax Code of the Russian Federation.

Correction factors K1 and K2

Coefficients K1 and K2 allow you to adjust the basic profitability taking into account the influence of various external conditions (factors) on the amount of income received.

K1 is a deflator coefficient established by federal legislation for the calendar year. It is determined annually by the Ministry of Economic Development of Russia and published no later than November 20 of the year in which deflator coefficients are established. Its value corresponds to the indexation of consumer prices for various categories of goods and services.

UTII Coefficient K1 for 2021 is 1.915

K2 – adjustment coefficient of basic profitability, established by local legislation and taking into account the totality of features of doing business (list of goods, services, other features).

Calculation formula and payment of UTII

The single tax is calculated based on the results of the tax period using the following formula:

UTII = (Tax base * Tax rate) – Insurance Contributions.

The UTII rate is the same for all types of activities and all territories – 15%.

UTII taxpayers have the right to reduce the amount of tax calculated for the tax period by the amounts of payments (contributions) and benefits that were paid in favor of employees employed in those areas of the taxpayer’s activity for which a single tax is paid (Article 346.32 of the Tax Code of the Russian Federation).

If there are employees, it is possible to reduce the UTII tax on insurance premiums paid, but not more than 50 percent of the calculated tax amount.

Individual entrepreneurs working without employees (do not make payments or other remuneration to individuals) can reduce the amount of the single tax by the entire amount of fixed insurance contributions paid to the Pension Fund and Compulsory Medical Insurance in the reporting period (without applying the 50% limit). The resulting tax amount payable in this case cannot be less than 0.

The tax period for UTII is a quarter (Article 346.30 of the Tax Code of the Russian Federation).

This means that it is necessary to calculate and pay tax to the budget at the place of registration with the tax authority as a UTII taxpayer at the end of each quarter no later than the 25th day of the first month of the next tax period.

In the payment order for the transfer of tax, you must indicate the budget classification code (BCC).

Comments

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Julia 08/01/2015 at 12:12 # Reply

Should we pay UTII tax for the summer months if we do not work from June to September? and what report to provide. Previously they showed 0 for the summer. Now they say that 0 cannot be shown. What should I do?

Natalia 08/01/2015 at 01:20 pm # Reply

Yulia, as long as there is a physical indicator, even in the absence of income, you will have to pay tax on imputed income. Also, organizations and individual entrepreneurs for which the physical indicator is the number of employees should remember that the individual entrepreneur himself and the sole founder-director are also considered employees. The Ministry of Finance insists on this, despite the fact that, in essence, an individual entrepreneur is not an employee. Therefore, if there are no employees, the physical indicator will still be equal to 1 and UTII will have to be paid. Providing a “zero” UTII declaration is also not provided. The point of view of the Ministry of Finance on the topic of “zero” UTII declarations has always been unambiguous: when business activities are not carried out, but the entrepreneur is registered as a UTII payer, he must pay tax and submit declarations on a general basis. The submission of “zero” returns is not provided for in the Tax Code. When a taxpayer is deregistered under UTII, he, by definition, must submit general tax returns. Thus, in order to stop paying UTII and stop filing tax returns on it, the individual entrepreneur will have to deregister as a UTII payer. It is necessary, at the place of business located on UTII, to send an application to the tax office in the form No. UTII-3 (order of the Federal Tax Service dated January 12, 2011 No. ММВ-7-6/1). Within 5 working days, the tax inspectorate will deregister the individual entrepreneur as a UTII payer and issue a notification about this (clause 3 of Article 246.28 of the Tax Code). When activities subject to UTII need to be started again, you must re-submit an application for registration under UTII to the tax office at the place of business. After registration, the activity resumes and UTII begins to be paid and tax returns are filed. It turns out that during seasonal activities there is only one way out and not a very pleasant one - every time you deregister and re-register.

Dmitry 12/09/2015 at 01:10 pm # Reply

Vending

Hello, Natalia! The question is next. Given: a vending business (vending machines selling hot drinks, coffee), conducted in the Nizhny Novgorod region, the local tax office does not calculate k2 (equal to 1), in general, rounding up, the tax on 1 machine is 1200 per month. In the last days of October (27-28), 2 new contracts were concluded at two new locations and applications were submitted for registration of these next two devices. Just yesterday we learned that it turns out that you need to pay tax for the entire month of October, and not for the days actually worked. The explanation is as follows: the first devices not delivered on the 1st day of the month are paid according to UTII according to the days actually worked, all subsequent ones, no matter when they are delivered, even on the 31st, are paid for the month in full. Question: is this really true? And why? Can’t we really file a separate declaration for each device with tax calculations specifically for it, and not just indicate all the devices in one declaration as FP (physical indicator that is multiplied by the basic profitability)? Thank you.

Natalia 12/09/2015 at 01:36 pm # Reply

Dmitry, good afternoon. The fact is that UTII for less than a month can be calculated only if the payer is removed from the UTII register. If a physical indicator changes, UTII, taking into account the increase, must be calculated and paid from the 1st day of the month in which the change in the physical indicator occurred. Tax law in this situation. (Clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

Dmitry 12/09/2015 at 02:12 pm # Reply

Vending (continued)

Thanks for the prompt response, I didn't expect it so quickly. However, I would like to clarify further. What is the difference between a store, which is calculated higher, and a vending machine, besides the fact that there the payment is for meters, and here for the machine itself? After all, in fact, each device is a separate retail outlet. By concluding a new contract, we submit an application to register this device (or its installation location, I’m not sure how correctly) for UTII registration, so why in the end only the value of the physical indicator changes? If we draw an analogy with the store above, then the entrepreneur opened it on March 16 and pays for less than a full month, and if, say, business went well and after taking out a loan, the entrepreneur decided on May 20 to open a second similar store for another 45 square meters? He won’t pay for the whole of May for the second store, but he will also pay for less than a full month, right? Or is it not true and in May he will simply pay not for 45 square meters, but for 90? Thank you again.

Natalia 12/09/2015 at 02:22 pm # Reply

Yes, Dmitry, in May the UTII payer will pay for 90 meters. It is possible to calculate UTII for an incomplete month only when deregistering UTII. This is the Tax Code of the Russian Federation, this is how it is written, and this is how the tax authorities apply it.

Sang Il 01/19/2016 at 09:33 # Reply

FP in UTII

Hello! According to the FP regulations, the units of transport used for advertising on vehicles are used. How to calculate UTII if this indicator is very unstable? Is the financial statement taken at the end of the reporting period (quarter/month)? For example, if during a month there is a change from 3 to 10 units of FP, what should be taken for calculation?

Natalia 01/19/2016 at 12:19 # Reply

San ir, hello. The Tax Code of the Russian Federation, clause 9, article 346.29, considers only the option: “If during the tax period the value of a physical indicator has changed, then you need to take this change into account when calculating UTII from the beginning of the month in which it occurred.” Those. if the indicator changes once a month, then it is clear that it is necessary to take the one that was on the 1st day of the month. But if the indicator changes several times a month, then the Tax Code says nothing about this. You need to contact the tax authority at the place of registration of you as a UTII payer with this question.

Olga 11/25/2016 at 12:42 pm # Reply

Hello, please tell me, I am an individual entrepreneur on the UTII, in the third quarter I worked for 2 months, then I moved to another premises. How should I fill out my tax returns? (I report on the number of sq. M.). Can I write 25 quarters in the first two months of the quarter, and 5 quarters in the third?

Natalia 11/25/2016 at 04:44 pm # Reply

Olga, good afternoon. If during the tax period (quarter) you experienced a change in the value of a physical indicator - the number of meters, then when calculating the amount of a single tax, you take into account this change from the beginning of the month in which the change in the value of the physical indicator occurred. Those. You have the right to show 5 square meters in the third month. But you must have appropriate documents proving that such a decrease actually occurred.

Olga 11/26/2016 at 07:03 # Reply

By documents, do you mean the lease agreement? Or should there be some others? Thanks for the answer!

Natalia 11/28/2016 at 08:27 # Reply

Olga, good afternoon. Documents that confirm the area of ​​the trading floor at UTII are: - inventory documents, for example, a technical passport for non-residential premises, a diagram, an order for the redistribution of space, photographs of premises; - title documents - sales and purchase agreements, lease agreements.

Elena 01/10/2017 at 01:48 pm # Reply

Hello! Please explain that until 12/06/16 the retail store used PSN. From 12/07/16 transferred to UTII. How to reduce UTII by the amount of insurance premiums paid for employees in December? Would it be correct to divide the amount of insurance premiums by the number of calendar days in December and multiply by the number of days worked on UTII?

Natalia 01/10/2017 at 15:01 # Reply

Elena, good afternoon. It is not clear how you could switch from PSN to UTII not just within a year, but also within a month. A patent is acquired not for the number of days, but for the number of calendar months. And you can switch from PSN to UTII only from the beginning of the calendar year. The principle of reducing UTII for insurance premiums is calculated correctly. Just in case, find out the dates of transition from one mode to another.

Elena 01/10/2017 at 21:00 # Reply

Natalya, the fact is that the individual entrepreneur was registered on 04/07/2016. The patent was issued for 8 full months from 04/07/2016 to 12/06/2016. And from 12/07/2016 we switched to UTII.

01/16/2018 at 11:39 am # Reply

Hello! The store was open for 19 days at one address, and 11 at another, different areas. The tax office was notified. How to indicate this in one in the report? Individual entrepreneur on UTII without employees.

01/16/2018 at 15:52 # Reply

Good afternoon. If you have changed the location of the store, and at the same time the subordination of the Federal Tax Service has also changed, then you need to submit two declarations under different OKTMO, calculating the tax for less than a full month. If the new store is located under the same Federal Tax Service as the previous store, then you need to fill out two sheets of Section 2, one sheet for each store.

01/22/2018 at 04:18 pm # Reply

Closing an individual entrepreneur how to calculate tax

Hello, tell me what to do. I received documents on the closure of the individual entrepreneur on November 22, 2021, a month later I found out that it was necessary to submit an application for deregistration of UTII activities, I submitted it on December 22. Today, January 22, I wanted to submit a declaration for the 4th quarter of 2017. But they didn’t accept it from me, they said that I was already overdue and should submit it at the place of registration of the individual entrepreneur, because... The tax office at the place of business has already deregistered me. And how many days or months do I need to calculate the tax before I closed the individual entrepreneur on 11/22/17, or before I deregistered on 12/22/17?

01/22/2018 at 10:07 pm # Reply

Good evening, according to the Letter from the Federal Tax Service dated March 20, 2015. No. GD-4-3/ [email protected] , You did not have the right to refuse to accept a declaration at the place of activity on UTII. Here is what this letter says: “when a taxpayer who is registered as a taxpayer provides UTII with a tax authority other than the tax authority at the location (place of residence), and submits a tax return after deregistration as a taxpayer, the specified UTII The tax authority does not have the right to refuse to accept such a declaration...” Further, in Article 346.30 of the Tax Code, the tax period for UTII is recognized as a quarter. Those. in the 4th quarter you were still working, and therefore you need to submit a declaration for the 4th quarter of 2021. We look at clause 3 of Article 346.32 of the Tax Code of the Russian Federation, which states that tax returns for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period. Those. January 22, 2018 is the last day for submitting the declaration, taking into account weekends. Moreover, there are no legislative specifications regarding the deadline for submitting a tax return for UTII in the event of a taxpayer cessation of activities subject to UTII and deregistration as a UTII taxpayer or individual entrepreneur. Therefore, as of January 22, 2018, you did not miss the deadline for filing a declaration. Next, you have in your hands an extract from the Unified State Register of Entrepreneurs regarding the termination of registration of an individual entrepreneur. My opinion is this - the calculation of UTII must be made precisely on this date, and not on the date of deregistration of UTII. The legislation does not specify this issue, so all that remains is to reason logically. Having deregistered as an individual entrepreneur, you could no longer carry out entrepreneurial activities, despite the fact that you were not deregistered with UTII. An individual without individual entrepreneur status cannot apply any taxation system, including UTII. This means that as of November 22, 2017, you were not a UTII payer by default. You simply did not submit an application for deregistration of UTII. If you continued to be registered as an individual entrepreneur, then the calculation should have been made on the date of deregistration of UTII. I repeat, this is my opinion, the Federal Tax Service may have a different opinion, the question about the date must be agreed upon with them.

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Examples of calculations of the single tax on imputed income

Below are tax calculations for different types of activities.

An example of calculating UTII for the transportation of goods

The organization operates to provide motor transport services for the transportation of goods by 3 vehicles.

Tax base for the month = DB*FP*K1*K2= 6,000 rubles. x 3 mash. x 1,868 x 1= 33,624 rub.

Tax base for the quarter = RUB 33,624. x 3 months = 100,872 rub.

UTII for the quarter = 100,872*15% = 15,131 rubles.

The amount of insurance premiums paid in the reporting period for employees engaged in business activities for which a single tax is paid amounted to 27,000 rubles. Thus, the calculated single tax can be reduced by insurance premiums paid, but not less than 50% of the total tax amount.

The amount of contributions by which UTII can be reduced for the quarter was 7,565 rubles. (RUB 15,131 x 50% < RUB 27,000).

Thus, the amount of UTII payable for the quarter will be 7,565 rubles. (RUB 15,131 – RUB 7,565).

If an organization registered as a UTII payer on the 10th day of the second month of the quarter, then the tax base for the quarter will be calculated as follows:

• 1 month of the quarter – 0 rub.;
• 2nd month of the quarter – 23,537 rubles. (RUB 6,000 x 3 cars x 1,868 x 1/30 days x 21 days);
• 3rd month of the quarter – RUB 33,624. (RUB 6,000 x 3 cars x 1,868 x 1/31 days x 31 days).

Deductions from UTII

When calculating UTII, individual entrepreneurs are given the right to reduce tax by the amount of the insurance premium for themselves and their employees.

Individual entrepreneurs without employees can reduce payments down to zero, with employees - by a maximum of 50%.

by up to 50% by the amount of insurance premiums for employees .

Let's return to our example.

At IP Nikolaev A.N. 5 hired drivers work, and he pays each of them 20,000 rubles .

For the second quarter of 2021, he paid an insurance premium for himself in the amount of 9,000 rubles . and 90,600 rub . for your employees:

20,000 x 5 x 3 months. X 30.2% = 90,600 rub.

The total cost of insurance premiums is 99,600 rubles .

How to calculate UTII for the second quarter of 2021, taking into account the deduction?

The imputed tax amounted to 25,853 rubles .

our entrepreneur cannot reduce the tax amount by more than 12,927 rubles (50% of 25,853 rubles)

Therefore, taking into account the deduction, the amount payable will be 12,927 rubles .

This deduction will need to be reflected on your return.