Taxation systems: which special regime to choose in 2021

USN, OSNO, PSN, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article “Taxation systems: how to make the right choice?” And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

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Supporting agricultural producers is one of the priorities of domestic economic policy in many countries of the world. Russia is no exception. The Unified Agricultural Tax, that is, the single agricultural tax, is one of the elements of such a policy. Agricultural producers and fishing industries have the right to apply this preferential treatment.

A significant sector of the processing industry, which can directly (due to the volume and prices of purchases) stimulate the efficiency of agricultural producers, does not have the right to apply the unified agricultural tax. And agricultural producers themselves are subject to a strict restriction - at least 70% of their total income must come from the sale of agricultural products produced by them. In such a situation, many entrepreneurs working in agriculture choose a similar preferential regime - the simplified tax system Income minus expenses, which does not impose such restrictions.

From 2021, organizations and individual entrepreneurs that provide services to agricultural producers have been added to the list of those who have the right to apply the Unified Agricultural Tax, and the services must be provided specifically in the field of crop and livestock production. This could be preparing fields, harvesting crops, grazing livestock, etc. A complete list of such services is contained in Federal Law No. 216 dated June 23, 2016.

If you find the simplified system profitable and convenient for yourself, then you can prepare an application for switching to the simplified tax system in our service absolutely free of charge:

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What are the benefits of using unified agricultural tax?

Let’s compare the tax base and tax rate of systems whose object of taxation is received income:

As you can see, although the tax rate for the Unified Agricultural Tax and the simplified tax system for Income is the same, the tax base for the simplified tax system for Income is larger, since it does not take into account expenses incurred, which means that the tax payable will be higher.

It was possible to compare the Unified Agricultural Tax in terms of the tax burden only with the simplified tax system Income minus expenses (subject to the minimum possible rate of 5%, which is not applied in all regions). However, since 2019, agricultural tax payers, as well as those who work for OSNO, began to pay VAT. You can be exempt from paying this tax if the agricultural producer’s income in 2021 did not exceed 70 million rubles.

Combination of special modes in 2021

Sergey Sakun

November 13, 2021 3940
1
Business

Cancellation of UTII in 2021

The single tax on imputed income will be completely abolished from 2021. Everyone who used UTII will be transferred to OSNO by default. The transition to another special regime depends on the characteristics of the business, for example, on the number of employees or annual revenue.

In connection with the abolition of UTII, the Federal Tax Service provided a plan for conducting an information campaign on the transition to other taxation regimes.

The state decided to cancel UTII due to its irrelevance. It was introduced in 1998 to improve the tax collection system. However, since the introduction of the special regime, the tax service began to work more efficiently and the need for the regime disappeared. The state has systematically moved towards the abolition of UTII since 2012, improving the system of control over the volume of revenue by introducing online cash registers, a labeling system and other measures.

In 2021, individual entrepreneurs and LLCs often combined UTII with another special tax regime. However, due to its cancellation reason, taxpayers must choose the new regime in advance. If this is not done, the business will be automatically transferred to OSNO.

Special tax regimes

1. The simplified tax system is suitable for individual entrepreneurs and organizations.
2. NAP is suitable for individual entrepreneurs and individuals.
3. PSN is only suitable for individual entrepreneurs.
4. Unified agricultural tax is suitable for individual entrepreneurs and organizations.

In addition, each mode has limitations, which significantly reduces the choice for a particular business. When choosing a special regime, the taxpayer must rely on annual revenue and the average number of employees.

simplified tax system

The simplified taxation system can be used by both individual entrepreneurs and organizations. The simplified tax system is the most common special regime.

Restrictions when using the simplified tax system:

• the number of employees should not exceed 100 people;
• annual income should not exceed 150 million rubles;
• the residual value should not exceed 150 million rubles.

There are separate conditions for organizations: it should not have branches and the share of participation in it of other LLCs cannot exceed 25%. In addition, based on the results of nine months of the year in which the organization submits a notice of transition, its income should not exceed 112.5 million rubles.

The simplified taxation system is not available to all types of activities. The list of LLCs and individual entrepreneurs that are not entitled to use the simplified tax system is given in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

The use of the simplified tax system exempts organizations and individual entrepreneurs from paying taxes provided for by the general taxation system. However, the simplified system does not exempt employees from paying personal income tax.

As part of the application of the simplified tax system, the taxpayer independently selects the object of taxation: “Income” with a tax rate of 6% or “Income minus expenses” with a tax rate of 15%. These rates may be lowered by regional laws to 1% and 5% respectively.

It is worth noting that taxpayers using the simplified tax system do not have the right to switch to a different taxation regime before the end of the tax period.

The simplified tax system cannot be combined with OSNO.

NAP

Professional income tax is a special tax for self-employed citizens. It has been gradually introduced in cities and regions of the Russian Federation since 2021. This tax can be applied by both individuals and individual entrepreneurs.

NAP is not an additional tax, but a tax regime. Using it, an entrepreneur is exempt from taxes from other taxation systems.

For accounting, a special application “My Tax” is used (Google Play, App Store, Web version).

The tax rate when using NPA for individual entrepreneurs is 6%, and for individuals - 4%. Another distinctive feature of the NAP is the absence of mandatory payment of insurance contributions.

There are limitations when using NPD:

• the taxpayer cannot have employees;
• annual income should not exceed 2.4 million rubles;
• type of activity or does not fall into the list of exceptions presented in Art. 6 of Federal Law N 422-FZ.

As follows from the conditions for applying the NAP, this tax regime cannot be combined with other special regimes.

PSN

The patent tax system is available only to individual entrepreneurs. The main restrictions when using PSN are as follows:

• the average number of employees should not exceed 15 people;
• annual income should not exceed 60 million rubles.

The patent system cannot be used within the framework of a simple partnership agreement or a property trust agreement. PSN also cannot be used to sell goods that are not related to retail trade. Such requirements are set out in paragraph 6 and paragraphs. 1 clause 3 art. 346.43 Tax Code of the Russian Federation.

The use of PSN exempts the taxpayer from paying three taxes: on the income of individuals, on the property of individuals and VAT. However, in some cases provided for by law, VAT will still have to be paid.

The validity period of a patent can range from 1 to 12 months. The tax rate under this regime is 6%. The patent tax system does not provide for the submission of tax returns.

PSN can be combined with other tax regimes.

Unified agricultural tax

The single agricultural tax applies only to producers of agricultural products. The list of activities that allow the use of unified agricultural tax is presented in Art. 346.2 Tax Code of the Russian Federation.

The special regime is available for both organizations and individual entrepreneurs. The main condition is income from agricultural activities of more than 70%.

The tax rate is 6%, but can be reduced to 0% by regional laws. When using the unified agricultural tax, the object of taxation is “income minus expenses.”

Reporting is submitted once a year, and advance payments - once every six months. The use of Unified Agricultural Tax requires keeping a book of income and expenses.

Combination of special modes

Due to the universality of UTII, taxpayers most often combined it with other special regimes. At the same time, the only mode that cannot be combined with others is NPD.

After the abolition of UTII, you can combine the patent system with other special regimes:

1. PSN + simplified tax system.
2. PSN + ESKHN.
3. PSN + OSNO.

It is impossible to combine simplified taxation system and OSNO, so the main option for combining special regimes in 2021 will be PSN + simplified taxation system.

PSN + simplified tax system: restrictions

To combine these two modes, the following restrictions must be taken into account:

1. Maximum annual revenue is 60 million rubles.
2. The maximum average number of employees is 130 people.
3. The maximum residual value is 150 million rubles.

In terms of revenue, the taxpayer is guided by the SSN, and in terms of the average number and residual value - by the simplified tax system. At the same time, the number of employees engaged in activities under the PSN should not exceed 15 people. The rest should relate to the simplified tax system.

A taxpayer cannot combine the simplified taxation system (STS) and the PSN for one type of activity in one region. In addition, he must keep separate records for each special regime.

Due to the abolition of UTII, many taxpayers have to look for alternative options for combining special tax regimes. The optimal option would be PSN + simplified tax system, however, even when these modes are combined, not all the nuances of accounting are regulated by law.

Sergey Sakun

November 13, 2021 3940
1
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Who can be a payer of the Unified Agricultural Tax

A full description of taxpayers entitled to the Unified Agricultural Tax is given in Art. 346.2. Tax Code of the Russian Federation. They can only be:

1. Organizations and individual entrepreneurs, as well as agricultural consumer cooperatives that produce, process and sell agricultural products. This condition must be considered comprehensively, that is, all these requirements must be taken into account. It’s just that processors and sellers of agricultural products do not have the right to the Unified Agricultural Tax.
2. City-forming and village-forming Russian fishery organizations, provided that the number of workers in them, taking into account family members living with them, is at least 50% of the population of this locality. This also includes fishing cooperatives (collective farms). In this case, fishing must be carried out on fishing fleet vessels owned by right of ownership or on the basis of charter agreements.
3. Organizations and individual entrepreneurs that provide services to agricultural producers in the field of crop and livestock production.

Restrictions for Unified Agricultural Tax

Additional restrictions for using this mode look like this:

1. Manufacturers of excisable goods (alcohol, tobacco, etc.), as well as those involved in the gambling business, cannot work for the Unified Agricultural Tax.
2. In order to be able to switch (for already operating business entities) or retain the right to unified agricultural tax, the taxpayer must fulfill the condition that the share of income from the sale of agricultural products or fishing catch is at least 70% of his total income.
3. If the average annual number of fishery organizations and individual entrepreneurs using the Unified Agricultural Tax does not exceed 300 people. There is no such requirement for agricultural organizations.
4. There are no restrictions on the amount of income received, provided that the requirement for a share of income of at least 70% is met.

Elements of the Unified Agricultural Tax system

The Unified Agricultural Tax can be called a taxation system that is easy to understand. What do you need to know about this system?

1. The tax period, that is, the period of time at the end of which the amount of tax payable is calculated, is a calendar year.
2. The reporting period based on the results of which the advance tax payment must be calculated and paid is six months. The declaration at the end of the reporting period is not submitted, but by July 25 an advance payment must be made based on the income received in the first half of the year.
3. The object of taxation for the Unified Agricultural Tax is income reduced by the amount of expenses, and the tax base is the monetary value of such income. The rules for recognizing income and expenses for calculating agricultural tax are very similar to those that apply when calculating the tax base when calculating the simplified tax system Income minus expenses.
4. The tax rate is 6%, and has no regional specifics, and local authorities cannot limit the operation of the Unified Agricultural Tax on their territory.

We draw the attention of all LLCs to the Unified Agricultural Tax - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

Unified agricultural tax

VAT under Unified Agricultural Tax in 2021

In 2021, Unified Agricultural Tax payers will retain their exemption from value added tax.
This follows from paragraph 12 of Article 9 of the Federal Law of November 27, 2017 No. 335-FZ (hereinafter referred to as Law No. 335-FZ). It states that the provisions of paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation, according to which taxpayers of the unified agricultural tax are generally not recognized as VAT taxpayers, are valid until December 31, 2018 inclusive. Also in 2021, three rules will still apply. The first states that VAT accepted for deduction before the transition to the payment of Unified Agricultural Tax cannot be restored. According to the second rule, VAT presented during the period of payment of the Unified Agricultural Tax is not subject to deduction after leaving this special regime (clause 8 of Article 346.1 of the Tax Code of the Russian Federation). And according to the third rule, “input” VAT on purchased goods, works and services can be included in expenses if the cost of these goods, works and services is included in expenses (subclause 8, clause 2, article 346.5 of the Tax Code of the Russian Federation).

VAT under the Unified Agricultural Tax in 2021 and beyond

Starting from January 2021, companies and entrepreneurs who switched to paying a single agricultural tax will be recognized as VAT payers. From the same date, paragraph 8 of Article 346.1 of the Tax Code of the Russian Federation will cease to apply. This means that from 2021, Unified Agricultural Tax payers will make deductions and restore value added tax on a general basis. In addition, from January 2021, subclause 8 of clause 2 of Article 346.5 of the Tax Code of the Russian Federation, which allows “input” VAT to be attributed to expenses.

Prepare, check and submit VAT and Unified Agricultural Tax returns online for free

At the same time, in 2021, payers of the single agricultural tax will have the right to be exempt from VAT under Article 145 of the Tax Code of the Russian Federation. However, special conditions apply to them. Thus, it is necessary that a company or entrepreneur declare the right to be exempt from VAT in the same calendar year when it switched to paying the unified agricultural tax. There is an alternative condition: in the previous tax period under the Unified Agricultural Tax, income from “agricultural” activities (excluding the single tax) should not exceed the established limit. This limit is equal to 100 million rubles for 2018, 90 million rubles for 2021, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and subsequent years.

Unified agricultural tax payers who have received the right to exemption from VAT are required to submit a written notification to the tax office at the place of their registration. This must be done no later than the 20th day of the month from which the right to release is used.

Having received an exemption, the Unified Agricultural Tax payer does not have the right to voluntarily refuse it. But it is possible that this right will be lost due to exceeding the above limit, or due to the sale of excisable goods. In this case, the organization or individual entrepreneur is deprived of the exemption from the 1st day of the month in which the excess was allowed or the excisable products were sold. The value added tax for this month will have to be restored and transferred to the budget. If the taxpayer hides the fact of exceeding or selling excisable goods, the Federal Tax Service will charge him a penalty and a fine. We would like to add that it will no longer be possible to obtain VAT exemption again.

Payment of property tax

Currently, companies that have switched to paying a single agricultural tax are completely exempt from corporate property tax. As for individual entrepreneurs on the Unified Agricultural Tax, they are completely exempt from property tax for individuals in relation to objects used in business activities. This directly follows from paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation.

From January 2021 the situation will change. Companies and individual entrepreneurs will not pay property tax only on objects used in the production of agricultural products, primary and subsequent industrial processing and sale of these products, as well as in the provision of services by agricultural producers. All other property of Unified Agricultural Tax payers will be subject to taxation.

Fill out and submit corporate property tax reports online for free

How to switch to Unified Agricultural Tax

The transition to paying agricultural tax is voluntary and is possible both when registering a business entity, and if an LLC or individual entrepreneur is already operating under some kind of regime. The notification is submitted to the registering tax authority in form No. 26.1-1.

1. Newly registered individual entrepreneurs and legal entities must submit a notification within 30 days after registration to switch to the Unified Agricultural Tax.
2. Already operating business entities can submit a notification no later than December 31 of the current year in order to switch to paying agricultural tax from the beginning of the new year. At the same time, they must indicate in the notification data on the share of income from the sale of agricultural products or fishing catch. This share must be at least 70% of total income.

Taxes paid by all organizations and entrepreneurs if there are objects of taxation

All organizations and entrepreneurs are required to pay a number of taxes, regardless of the tax regime they apply. However, this obligation arises only if there is an object of taxation with the corresponding tax and the taxpayer does not have benefits.

Land tax

Taxpayers: organizations and individuals owning land plots recognized as an object of taxation in accordance with (Article 389 of the Tax Code of the Russian Federation).

Privileges:

• reduction of the tax base (Article 391 of the Tax Code of the Russian Federation);
• preferential tax rate (Article 394 of the Tax Code of the Russian Federation);
• exemption from payment (Article 395 of the Tax Code of the Russian Federation).

Municipalities can establish additional benefits on their territory.

Deadline for submitting the declaration : no later than February 1 following the reporting year.

Payment of tax is at the location of the land plots.

The deadlines for payment of land tax and advance payments thereon are established by the laws of municipalities.

Entrepreneurs are taxpayers only if they use land owned by them in business activities. If an individual is an individual entrepreneur, but does not use the land in business activities, then a declaration is not submitted, and the tax is paid on the basis of a tax notice sent by the tax authority.

Transport tax

Taxpayers : persons on whom vehicles are registered, recognized as an object of taxation (Article 358 of the Tax Code of the Russian Federation).

The following are not subject to taxation : transport of agricultural producers, as well as passenger and cargo watercraft and aircraft that are the property of legal entities or individual entrepreneurs whose main activity is transportation.

Deadline for submitting the declaration : no later than February 1 following the reporting year. Tax returns are submitted only by taxpayers - organizations.

The deadline for payment of transport tax is established by regional laws.

Individual entrepreneurs do not submit a tax return regarding transport tax; the tax is paid on the basis of a notification from the tax office.

Water tax

Taxpayers : organizations and individuals engaged in special water use, in the form of water intake from water bodies or the use of their water area.

Tax return submission deadline: no later than the 20th day of the month following the reporting quarter.

payment deadline is no later than the 20th day of the month following the reporting quarter.

The extensive list of situations of water intake or use of water areas specified in Article 333.9 of the Tax Code of the Russian Federation, such as water intake for irrigation of agricultural land, use of water areas for fishing and hunting, for the placement and construction of hydraulic structures, etc., is not subject to taxation under the water tax.

Excise taxes

Excise tax is an indirect tax that is included in the price of a product and is actually paid by the final buyer (consumer). Excise taxes are paid by both organizations and entrepreneurs who are producers, processors or importers of excisable goods, which, in particular, include:

• alcohol-containing products, with the exception of medicines, cosmetics and perfumes;
• alcoholic products, including beer;
• tobacco products;
• cars;
• motorcycles with power over 150 hp. strength;
• motor and straight-run gasoline;
• diesel fuel and motor oils.

The list of excisable goods is determined by Art. 181 Tax Code of the Russian Federation

The tax period for excise taxes is a calendar month.

The declaration is submitted no later than the 25th of each month (based on the results of each previous month).

Payment of excise taxes : no later than the 25th day of the next month.

Payers of excise taxes on transactions with denatured alcohol and straight-run gasoline: submit declarations and pay excise taxes no later than the 25th day of the third month following the reporting period.

Loss of the right or refusal to apply the unified agricultural tax

If at the end of the year it turns out that the requirements for the application of this regime have been violated (for example, the share of income from the sale of agricultural products or fishing catch is at least 70% of the total income), then the Unified Agricultural Tax payer must report this in Form No. 26.1-2. In this case, the tax for the past year will be recalculated based on the requirements of OSNO, and the arrears will have to be paid in January of the new year.

You can also refuse to apply this preferential treatment on a voluntary basis; this is reported in Form No. 26.1-3. This can be done only at the end of the tax period, that is, the calendar year, in the period from January 1 to January 15.

Finally, the fact that the Unified Agricultural Tax payer has ceased the activities of the agricultural producer must be reported within 15 days from the date of termination of such activities in Form No. 26.1-7.

Start of work on Unified Agricultural Tax

Individual entrepreneurs and firms operating under a general or simplified taxation system switch to the Unified Agricultural Tax starting on January 1 of the year following the year in which the notification was submitted. Those who received the status of an individual entrepreneur or a legal entity and immediately declared their intention to apply the Unified Agricultural Tax, use this regime from the beginning of production activities.

When the right to use the unified agricultural tax is lost

Loss of the status of an agricultural producer and, accordingly, the right to apply a preferential agricultural special regime is possible in the following cases:

• reducing the mandatory 70% barrier to the share of sold agricultural products in gross income;
• violation of requirements for agricultural producers entitled to apply a special regime;
• termination of activities that give the right to apply the Unified Agricultural Tax;
• transition to another form of taxation.

Since the tax period for agricultural tax is a calendar year, all decisions regarding the loss of the right to use the Unified Agricultural Tax are made after December 31. If you refuse to further apply the special regime (regardless of the circumstances), the business entity is obliged to notify the fiscal service about this as follows:

• in case of violation of the criteria of the Unified Agricultural Tax payer - by submitting an application for loss of the right to a special tax in form No. 26.1-2;
• if you wish to use a general or simplified taxation system - according to form No. 26.1-3;
• when interrupting activities related to agriculture - according to form No. 26.1-7.

Information on the given forms must be submitted to the tax authority for a limited period - from January 1 to January 15 of the new calendar year.

Reporting, accounting and payment of tax on unified agricultural tax

Agricultural tax payers submit one declaration per year, completed in the prescribed manner, no later than March 31 of the year following the reporting year. If the activity is terminated before the end of the tax period, then the declaration must be submitted no later than the 25th day of the month following the month of termination of the activity.

Individual entrepreneurs at the Unified Agricultural Tax maintain a special Book of Income and Expenses designed for this regime; organizations maintain only accounting registers.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator:

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services :

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Agricultural tax is paid twice a year: once in the form of an advance payment at the end of the half-year no later than July 25, and a second time at the end of the year, inclusive until March 31 of the next year, taking into account the advance payment already made.

In addition, if the agricultural tax payer has not received an exemption from paying VAT in accordance with the provisions of Article 145 of the Tax Code of the Russian Federation, then he must pay value added tax and submit the corresponding declarations.

What is the Unified Agricultural Tax?

The regime that provides entrepreneurs and legal entities with the opportunity to calculate the unified agricultural tax is a preferential taxation system. Such entities do not remit VAT, with the exception of paying tax when goods move across the border of the Russian Federation.

The application of the regime in question does not cancel the obligation to maintain accounting records by enterprises. For individuals who are individual entrepreneurs, there is a need to record business transactions in the book of income and expenses. Based on the data obtained, the tax base for the Unified Agricultural Tax is formed.

To determine the tax base, the resulting indicators for income and expenses are summed up on an accrual basis. The tax period under the Unified Agricultural Tax is a year, and the reporting period is a half-year.

The general rate for the Unified Agricultural Tax is 6%. At the same time, there are also preferential amounts within the tax tariff. Thus, some taxpayers operating in the territory of Crimea have the right to calculate payments based on the following rates:

• 0% in relation to the periods 2015 - 2021;
• 4% according to the Unified Agricultural Tax, starting in 2021.

Advance payments must be generated and transferred no later than the 25th day after the end of the six months, that is, before July 25th. The final tax is calculated as the current rate on the total difference between income and expenses, reduced by the advance payment previously transferred.

The deadline for tax payment and reporting is no later than March 31.

Organizations and individual entrepreneurs have the right to use the unified agricultural tax. There are the following features when using the special mode in question.

What problems may the Unified Agricultural Tax payer encounter?

Since in this regime the tax base is calculated taking into account the expenses incurred, the same problem arises of recognizing them for tax purposes as for payers of the simplified tax system Income minus expenses, that is, documentary evidence and economic justification for expenses. The procedure for determining and recognizing income and expenses for the Unified Agricultural Tax, as well as a specific list of expenses, is given in Article 346.5 of the Tax Code of the Russian Federation.

But, unlike the simplified tax, the Unified Agricultural Tax payer does not have the obligation to pay the minimum tax (1% of income received) if at the end of the year the activity turned out to be unprofitable. Moreover, the resulting loss can be carried forward to future tax periods for 10 years.

Patent tax system (PTS)

What taxes does a patent replace?

A patent is issued for specific types of activities; for other types of activities, a different taxation system must be applied.

PSN exempts from payment of other taxes (clauses 2, 10 and 11 of Article 346.43 of the Tax Code of the Russian Federation):

• Personal income tax on income of individual entrepreneurs within the framework of the PSN;
• VAT on income within the PSN, except for import tax and VAT of the tax agent;
• property tax on property that is used in activities subject to PSN, except for property at cadastral value.

Who can apply a patent

Only individual entrepreneurs for the types of activities specified in clause 2 of Art. 346.43 of the Tax Code of the Russian Federation and are listed in regional legislation (clause 2, paragraph 2, clause 8 of Article 346.43 of the Tax Code of the Russian Federation).

The patent cannot be used (clauses 2, 3, 5 and 6 of Article 346.43, clause 6 of Article 346.45 of the Tax Code of the Russian Federation):

• within the framework of a simple partnership agreement and trust management of property;
• in the production and trade of excisable goods (in paragraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation);
• when selling gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type;
• when selling goods based on samples and catalogs outside a stationary retail network, including by mail, through teleshopping, telephone communications and computer networks;
• when transferring medicines on preferential (free) prescriptions;
• when selling products of own production (manufacturing);
• when selling goods that are subject to mandatory labeling;
• when making transactions with securities and derivative financial instruments, as well as in the provision of credit and other financial services;
• when trading or providing catering services through a facility with an area of ​​over 150 m2;
• if more than 15 people are employed in activities subject to PSN;
• if during the period of application of the PSN, revenue from activities on the PSN and simplified tax system is more than 60 million rubles;
• in retail trade, if at least one product is not sold at retail (for example, under a supply agreement).

Regions may introduce additional restrictions on the area of ​​trading floors and premises for rent, the number of transport or catering facilities and other physical indicators.

How to switch to a patent

10 working days before the start of the application of the PSN, you need to submit an application to the Federal Tax Service according to form No. 26.5-1 (clause 2 of Article 346.45 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3 / [email protected] ).

How to leave a patent

The use of PSN automatically ceases when the patent expires. If an entrepreneur has ceased the activity for which he received a patent, he needs to submit an application to the Federal Tax Service within 10 working days in form No. 26.5-4 (clause 8 of Article 346.45 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated December 14, 2012 No. MMV-7-3 / [email protected] ).

The procedure for calculating the tax on PSN

In general, the tax is calculated according to the formula (Articles 346.47 - 346.51 of the Tax Code of the Russian Federation):

Tax = ST × (PVGD / 12 × KM),

where ST is the tax rate (from 0 to 6%);

PVGD - the amount of potential annual income that is established by the region;

KM - the number of months for which the patent was received (no more than 12).

Accounting, reporting and payment of tax on a patent

Tax accounting is maintained in the ledger for accounting income and expenses (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n) for each patent. There is no need to submit a tax return (Articles 346.52, 346.53 of the Tax Code of the Russian Federation).

If a patent is received for a period of up to 6 months, the entire tax amount is paid no later than the expiration of the patent (Clause 2 of Article 346.51 of the Tax Code of the Russian Federation).

If the patent is received for 6-12 months, tax is paid:

• one third of the amount - no later than 90 calendar days from the beginning of the patent;
• two-thirds of the amount - no later than the expiration of the patent.

Combining the Unified Agricultural Tax with other tax regimes

After the abolition of UTII, organizations cannot combine Unified Agricultural Tax with any regime, and individual entrepreneurs cannot combine it with PSN, but they will need to keep separate records of income and expenses. When combining regimes, the total income for determining the share from the sale of agricultural products of at least 70% will be calculated for all regimes. Unified agricultural taxation is not combined with the simplified taxation system and OSNO modes.

Thus, we can conclude that the Unified Agricultural Tax is a gentle special regime, and if an agricultural producer (or fishing organization) can meet all the specified requirements, then the tax burden for them will be minimal.

New in property tax for legal entities

In 2021, there have been some changes when paying property tax for legal entities: