How to open an individual entrepreneur for a taxi in 2021

Features and limitations of UTII

UTII is quite often used by entrepreneurs who have their own taxi fleet. But it is not always possible to switch to this type of taxation; there are restrictions:

This system is not valid for passenger transportation everywhere. The exception is Moscow; in addition, local authorities of other regions can independently introduce a ban on the use of UTII.
You can use UTII only if the staff of the service is no more than 100 people.
The number of cars for business does not exceed 20 units.

Features of UTII:

financial statements are submitted quarterly;
literacy and correct execution of all financial documents are required (this is problematic when the individual entrepreneur himself acts as a driver);
valid until 2021;
the optimal choice for a taxi fleet with hired staff.

Online cash register in a taxi on UTII

According to the law of the Russian Federation, the presence of an online cash register is mandatory for individual entrepreneurs engaged in passenger transportation by taxi. At the end of the trip, the client is given a receipt or shown a QR code of the receipt. However, this condition is only mandatory for those who hired employees for work. If you are self-employed, you are allowed to work without a cash register until mid-2021. If there is no online cash register, the client is still issued a document confirming payment - a strict reporting form. You can stamp it using a taximeter. For the absence of such forms, the individual entrepreneur is deprived of the right to apply preferential forms of taxes, is subject to a penalty of 10,000 rubles, and the driver is subject to a fine of 1,000 rubles.

Issuance times, cost and payment procedure

Payment for a patent must be made within the first 90 days from the moment it comes into full force, provided that it was issued for 6 months.
If the patent was issued for a period of more than 6 months, at least a third of the amount must be paid within the first 90 days. The remaining part of the payment is paid before the period of its validity ends after 10 calendar days. It is also necessary not to forget about timely entries in the individual entrepreneur’s income book.

For cars with a total number of seats up to 5, the amount is set at a fixed amount - 300,000 rubles per year (calculation is made for one car). Based on this, the tax fee for one car is 18,000 rubles per year or 1,500 rubles per month.

In simple words, the cost of a taxi patent for 1 year (for 1 car) will be 18,000 rubles.

It is necessary to pay attention to the fact that the cost of a patent directly depends on what cars will be used when working as a taxi.

In particular, for one car you will have to pay:

with a capacity of up to 5 passengers – 18,000 rubles;
with a capacity ranging from 6 to 8 passengers - about 60,000 rubles;
with a capacity of 9 to 16 passengers inclusive - within 90,000 rubles;
if we are talking about a capacity of more than 16 passengers, the payment is 120,000 rubles.

If we take Moscow, for example, then in this region the cost of a patent directly depends solely on the number of cars used when working under the patent, and not on the number of passengers:

if only one car will operate under the patent, you will have to pay within 13,000 rubles;
if it is possible to use two or three vehicles in a taxi service, the payment will be at the level of 53,500 rubles;
if, according to the patent, it is planned to use four or more vehicles, the payment amount will be about 60,000 rubles.

UTII for taxis in 2021: how to calculate and how to pay

The UTII payment is fixed and is not affected by the amount of income. The legislation establishes potential imputed income depending on the number of staff and the number of cars.

UTII for taxi: calculating car tax for a month

In accordance with the Tax Code of the Russian Federation, UTII is calculated using the formula: Basic profitability (imputed income) * number of seats in the car minus the driver's * deflator coefficient * correction factor * UTII rate, where:

The basic profitability for this area of activity in 2021 is 1,500 rubles;
The number of seats in the car minus the driver’s seat is usually 4;
The deflator coefficient depends on the inflation rate and in 2019 is 1.915.

The correction coefficient for the basic profitability is set for each region; its values are displayed on the official resource of the Federal Tax Service.

The rate for UTII is 15%. However, this figure may be reduced by regional authorities. You can also check its value on the Federal Tax Service website.

Accounting in taxi services

All organizations, with the exception of individual entrepreneurs, must maintain accounting records. Heads of firms or organizations must entrust accounting to the chief accountant or enter into an agreement for the provision of accounting services. All organizations must maintain annual reports - balance sheet, income statement and appendices. There will be no need to submit quarterly reports in 2021. In 2017, deflator coefficients changed, which increased the amount of taxes on trade fees - 1.237. according to UTII, the deflator coefficient is equal to 1.798, and for the simplified tax system, the deflator coefficient has increased to 1.425 and the limits do not need to be multiplied by it until January 1, 2021.

Taxi accounting is based on primary documentation; any economic fact: the purchase of fuel, lubricants, rental or purchase of a car is subject to accounting in accordance with the accounting policies of the organization. Primary documents must contain an established set of details: name of the document, date of preparation, name of the organization or person drawing up this document; content of the fact of economic life; monetary value; job title and names of those responsible for processing documents.

In taxi accounting, special programs are used to account for it. For small organizations, the law provides for relaxations - they do not need to maintain standard registers with double entry of accounts, if there are less than 30 business transactions per month, it is enough to keep a ledger (where all the data is reflected). Next, a balance sheet is formed, which includes:

revenue (information about the organization’s turnover),
expenses (costs associated with production activities and cost of sales),
interest payable (for possible loans and borrowings),
other income (funds received from non-core activities),
expenses of non-operating activities (indirectly related to core activities),
taxes to the budget.

For other larger organizations, the balance sheet must contain detailed information about all transactions (receipts, expenses, property, etc.). The balance sheet must be submitted to the tax office by March 31 of the year following the reporting year. Errors made in reporting can lead to fines and inspections. Responsible persons may face administrative penalties.

Taxi: payment of tax 2021 according to UTII

Quarterly, before the 20th day of the next month, a tax return is submitted to the regional department of the Federal Tax Service. Payment is due by the 25th of the same month.

UTII for taxis: tax reduction

For individual entrepreneurs with a taxi fleet, it is possible to reduce the amount of tax on the amount of sick leave payments, insurance premiums, and benefits to their employees. The maximum reduction amount is 50%. If an individual entrepreneur works alone, without hired workers, then 100% of the contributions to compulsory medical insurance and the Pension Fund of the Russian Federation.

UTII regime for taxi service organizations

Only if the activity of a passenger taxi falls under UTII can you choose this taxation regime. The most convenient and profitable tax regime is UTII and simplified tax system. With UTII, an individual entrepreneur can use no more than 20 cars that are owned by a borrower or with a registered right of ownership.

To register an individual entrepreneur, you need to register with the Federal Tax Service at the location of the organization or at the place of residence of an individual entrepreneur (IP).

The physical indicator is the number of seats for calculating UTII. When calculating, only cars used to transport passengers are taken into account; those cars that are under repair and used for personal needs are not taken into account - all this must be documented.

A patent for an individual entrepreneur for a taxi: what is the limitation?

The use of this system is allowed only in the status of an individual entrepreneur; when registering a legal entity, choosing a PSN is not possible.
The staff should not have more than 15 people.
Annual income is less than 60 million rubles.
Validity period: from 1 month to 1 year.

How much does a taxi license cost and how to pay for it?

Depending on the region, the cost of a patent depends on the number of passenger seats or on the number of cars. You can accurately calculate it using the online calculator on the official website of the Federal Tax Service.

The price will also be affected by the validity period:

for a period of 1-6 months. the full cost is paid before the expiration date;
for a period of 6-12 months. one third of the cost is paid within the first 90 days, the rest until the expiration date.

Taxi patent in 2021: how to obtain

This year you just need to submit an application to the territorial department of the Federal Tax Service. This is done either together with documents for registration of individual entrepreneurs, or no later than 10 days before the start of activity. The patent is issued within 5 days.

Taxi patent application sample

To submit an application, you need to fill out three pages out of a possible five. The application form has the established form No. 26.5-1 and is presented on the Federal Tax Service website; when submitting online, you do not need to download it. In this case, the application for a patent at a zero rate is filled out on a special form with a different barcode. The first two pages are required to be completed: “About the applicant and the expected validity period of the patent”, “Name of the type of activity” and the fourth: “About the vehicles used by individual entrepreneurs whose business is related to the transportation of cargo or passengers.” All entries are made in strictly capital letters in black.

On the first page indicate:

TIN (also written on the following sheets);
UFNSK code. In order to find out, you need to open the calculation of the cost of a patent on the official website of the Federal Tax Service and find your region in the list of the Federal Tax Service. The required code will be indicated next to it;
your full name;
ORGNIP, if the individual entrepreneur is already registered;
address of the place of registration;
validity. It varies from 1 to 12 months, but must fit within the reporting year. To obtain a 12-month patent, it must be issued no later than January 1;
number of pages. There are three of them, two mandatory for everyone and one in the field of activity.

Next, fill out the left part: mobile phone number, date of application and signature. The right part remains for the inspection to fill out. On the second sheet, fill out a line indicating the type of activity and its identification code. It consists of six digits. The first two of them are the code of the type of activity, then - the code of the subject of the Russian Federation, the last - the type of activity according to the Classifier. Below is the number of employees and the tax rate - 6%. On the fourth sheet, information about all vehicles that will be involved in the work is filled out. Next, the completed but unsigned application is sent to the tax office, where it is signed and submitted in the presence of an inspector. After 5 days, a patent is issued or it is refused.

Selecting a taxi tax system

Another issue that is best resolved immediately upon registration is the choice of tax regime for your business. For more information about taxation, the advantages and disadvantages of tax regimes, you can read articles on our website.

For taxi taxation, we recommend one of the special regimes: UTII, patent taxation system or simplified tax system. At the same time, you should pay attention to the restrictions for the use of these modes. Thus, UTII can only be used by individual entrepreneurs or LLCs that have no more than 20 vehicles for transportation.

If you meet the conditions for applying these regimes, then in order to determine the most suitable regime for yourself, you need to calculate the tax burden for each regime. Now this can be done using the service on the website of the Federal Tax Service of Russia.

simplified tax system

The simplified taxation system for entrepreneurs has a number of advantages:

The individual entrepreneur independently chooses the subject of taxation: income or income minus expenses;
accounting documentation does not require special knowledge and does not take much time;
Individual entrepreneurs are exempt from paying personal income tax and personal property tax. persons and VAT.

Payment modes of the simplified tax system

The percentage tax rate is 6% of income or 15% of the difference between income and expenses. The simplified tax system is paid in advance payments quarterly until the 25th day of the month following the quarter. At the end of the year, a declaration of annual income is submitted, payment is made until April 30 for individual entrepreneurs (March 31 for organizations). You can change the simplified tax system to another system only at the end of the tax year.

Taxi at the object "STS income"

When choosing the tax object “Income”, the rate will be 6%. Regional authorities can reduce the rate down to 1%. The amount for calculating tax is taken for the reporting period. For example, if reporting is for a quarter, then income for 3 months is summed up.

What type of taxation is most beneficial?

In order to choose the right tax system for an individual entrepreneur who in 2021 decided to open a business and will be engaged in transporting passengers by taxi, it is necessary not only to calculate how much he will pay to the state budget from his profits, but also to take into account the documentation for filling out and reporting to the tax authorities control.

OSNO is considered completely impractical for taxi driver entrepreneurs. In addition to income tax and VAT amounts, it is necessary to constantly record all financial transactions. That is, each income and expense will need to be confirmed accordingly. It is almost impossible to do this without accounting experience, which in turn will incur salary costs.

UTII is practiced by many individual entrepreneurs who transport passengers by taxi. But there are some restrictions on the possibility of switching to this type of tax payment:

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
Individual entrepreneurs who use no more than 20 vehicles to carry out their business activities can apply UTII.

The calculation of UTII is carried out in accordance with the norms of the Tax Code of the Russian Federation, Art. 346.27. The formula for finding out how much you need to pay is as follows:

Basic yield (Implied income)*number of seats*deflator coefficient*15%*adjustment coefficient, where

the basic profitability for motor transport services is 6,000 rubles,
a seat is a place for passengers to sit. Their number is established in the vehicle manufacturer’s technical passport or can be determined by the responsible state technical supervision authorities. For a taxi, 4 seats are considered.

The deflator coefficient for 2021 is 1.798. The adjustment coefficient is set in the region of registration of the individual entrepreneur and can be from 0.005 to 1.

That is, entrepreneurs who provide services for transporting passengers by taxi must pay from several rubles per month if the adjustment factor is at the lowest level. But at the same time, UTII also has its downsides:

reporting is submitted quarterly;
it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you yourself are an entrepreneur and a driver at the same time;
UTII is valid only until 2021.

Although for those who use hired workers, it is the single tax that is optimal in the taxation system.

PSN also has a number of advantages. But at the same time, how much to pay in this case also depends on the amount of transport that is used to conduct business. The cost of a patent is calculated not just for one individual entrepreneur, but taking into account the possible profit for each machine. In addition, if an entrepreneur uses hired employees, then under PSN there cannot be more than 15 people.

The most optimal for taxi driver entrepreneurs is the simplified tax system. This is due to its following advantages:

You need to pay only 6% of income or 15% of the difference between profits and expenses; in this case, the entrepreneur himself chooses how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all individual entrepreneurs.

When comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. If you have questions, it is better to seek advice from tax authorities so as not to lose later.

In this case, the rate will be 15%. At the same time, depending on the region, the rate may be reduced. There are cases when only 1% of taxes are paid:

If the amount of expenses exceeds the amount of income. That is, if you find yourself at a loss, you will still have to pay tax.
If the amount of tax calculated according to the standard scheme does not exceed the minimum tax for this period.

Individual entrepreneur on the simplified tax system for taxi 2021: conditions

Not every individual entrepreneur can apply the simplified tax system. This must be taken into account when deciding which taxation to choose for an individual taxi. To switch to the simplified tax system, you need to comply with limits on income and fixed assets, as well as a number of restrictions:

The number of employees is no more than 100 people;
Annual income is not more than 150,000,000 rubles;
The residual value of fixed assets does not exceed RUB 150,000,000.

Organizing a taxi on the simplified tax system: conditions

For the transition of legal entities to the simplified tax system, the same restrictions apply as for individual entrepreneurs, but there are additional ones:

the taxi company has no branches;
participation of other legal entities in the authorized capital is no more than 25%;
income for January-September of the previous year is not more than 112,500,000 rubles.

If any of these criteria are not met, the simplified tax system cannot be applied.

Taxi tax according to OSNO

If, when answering the question: “Which taxation should I choose for an individual taxi?”, an entrepreneur leans towards the basic system, then he will have to pay VAT, personal property tax and personal income tax. This system is complex and expensive; it requires a complete accounting workflow. It is necessary to correctly process all financial transactions and observe all the nuances when submitting reports. Therefore, there is a need to hire an accountant and oblige drivers to fill out primary cash documents every time.

Taxation for individual taxis: which system to choose

So what kind of taxation is suitable for an individual taxi? The choice depends on many factors: the number of vehicles in the taxi fleet, annual income, the presence of branches, employees, and the region where the business is based. When comparing options, you need to carefully consider all the pros and cons. If questions remain, it is better to seek advice from your regional tax authority. They will tell you what tax to choose as an individual entrepreneur for a taxi, taking into account the specifics of a particular business and the conditions of the region.

Taxi license

Taxi services are not a licensed activity. But in order to obtain the right to provide them, you will need to obtain a taxi permit. For more information on how to obtain a taxi permit and what requirements must be met, see the special article at the link provided.

Notification of the start of taxi operations: not required

So, now you know how to open a taxi from scratch, what you need for this. Below you can download a special instruction manual prepared by us, which provides brief instructions on opening a taxi. If you have any questions, you can ask in the comments in this article.