The patent taxation system is a special regime that applies to 63 (compared to 47 in 2015) types of activities, including cargo transportation and only to individual entrepreneurs. Its meaning is that when you purchase a patent (its term is from 1 to 12 months inclusive within the tax year), you are automatically exempt from paying VAT, personal income tax on personal income and property tax.
According to Federal Law No. 97-FZ of June 29, 2012, UTII is abolished from January 1, 2021, and the PNS itself is intended to replace the outgoing regime, simplifying in some way accounting for entrepreneurs. As with UTII, the patent does not tie the amount of tax paid to the actual income of the individual entrepreneur. Potential income and rate are taken into account. The peculiarity of the patent system for individual entrepreneurs engaged in cargo transportation is that if they have two or more vehicles in their fleet, a patent is purchased for each vehicle separately . Otherwise, the PTS will be combined with another tax regime (STS or SNR).
Example. The entrepreneur has trucks. A patent was purchased for the first for 6 months, the rest of the activities are carried out in a simplified manner (income - 6%). Both vehicles are personal property; there are two drivers registered under the Labor Code. In this case, the entrepreneur is obliged to pay the amount of the patent no later than the expiration of its validity period for one car, as well as contributions to the Pension Fund for himself and for the employee, if desired, once a month or quarter, as well as personal income tax on the income of the hired worker. For the second car on the simplified tax system, make advance payments for the single tax and contributions to the Pension Fund, Compulsory Medical Insurance and Social Insurance Fund once a quarter. After the patent expires and is not renewed for this car, income from both vehicles begins to be taxed at a rate of 6% and the individual entrepreneur will completely switch to the simplified tax system.
Comparative table of UTII and PTS for cargo transportation for individual entrepreneurs
| Sign | UTII | PNS |
| Transition procedure and application deadline | Within 5 days after work under “imputation” | Within 10 days before the start of the special regime |
| When can passage be refused? | As a result of a tax audit | When a patent is issued |
| Reasons for refusal | From the beginning of the tax period, if the number of workers exceeds 100 people | From the beginning of the tax period during which the certificate is valid: · Number >15 · Income of individual entrepreneurs, regardless of all types of activity, >60 million rubles. · Tax payments are overdue. |
| Payment for loss of the right to conduct activities under a special regime | Calculation and payment of personal income tax, VAT and property tax from the beginning of the tax period | Calculation and payment of personal income tax minus the amount of the acquired patent, VAT and property tax from the beginning of the tax period |
| Term | Is not limited | From 1 month to a year |
| Tax relief | Personal income tax, VAT, property tax | Personal income tax, VAT, property tax |
| Number of workers | <100 | <15 |
| Income limits | No | <60 million. If several modes are applied, then income is taken from all types of activities of the individual entrepreneur |
| Obligation to submit a declaration | quarterly | No |
| Tax payment deadline | No later than the 25th day of the month following the reporting period | No later than the 25th day of the month following the acquisition of the patent, the amount of payment depends on the period of the certificate: · <6 months - the entire amount; · 6-12 months 1/3 of the amount, the remainder 30 days before the expiration date of the document |
| The tax base | Imputed income | Estimated income |
| Freight transportation | · Ground transport · No more than 20 vehicles (including own and rented) · No restrictions on the territory of activity | · Land and water transport · No limit on the number of vehicles · Services are provided only in the territory of the subject specified in the patent |
Key benefits of the patent
According to the Tax Code, an individual entrepreneur, by purchasing this certificate, is exempt from paying the prevailing part of the fees during the validity period of the patent. In general, the PNS will provide the following privileges for an entrepreneur:
- there is no need to pay contributions to the Compulsory Medical Insurance Fund and the Social Insurance Fund;
- no declaration required;
- tax burdens are removed (personal income tax, property tax, etc.)
How to apply for and obtain a patent for cargo transportation.
To obtain a patent for cargo transportation, an individual must already be registered as an individual entrepreneur . An application for the acquisition of a patent must be submitted no later than 10 days before the implementation of activities under it. Since 2014, amendments have been introduced according to which the right to switch to the patent simplified tax system occurs simultaneously with the registration of an individual entrepreneur. The validity of the patent begins from the date of its acquisition until the corresponding date of the last month, depending on the period of the certificate. So, for example, purchasing a patent on November 20 for a period of 1 month, its validity will end on December 20, and the remaining days before the end of the tax year the entrepreneur will report under a different taxation system.
The application must be submitted to the tax authority at the place of registration of the individual entrepreneur, or in the region where it is planned to provide cargo transportation services. According to the letter of the Ministry of Finance of the Russian Federation dated February 7, 2013 No. 03-11-12/15, the patent is valid in the territory of the subject that is specified in the document. Thus, if an entrepreneur intends to provide cargo transportation services in several entities, he has the right to obtain a patent in each of them. The figure below shows the advantages of obtaining a patent for cargo transportation for individual entrepreneurs.
From what indicators and how is PSN calculated?
To establish a fixed tax base for individual entrepreneurs in cargo transportation, the following indicators are taken into account:
- basic profit level;
- tax rate;
- patent validity period.
The value of the basic level of profit is recorded in the administrative documents of the tax authorities for each region. In this case, a value of 6% is taken as a fixed norm. It sometimes even drops to 0%. This value is usually assigned to newly registered individual entrepreneurs. The validity period of a patent can range from 1 to 12 months.
To calculate the full cost of the tax required to purchase a patent, the following operations should be performed:
- Calculate the cost of a patent for 12 months. To do this, you will need to set the amount of potential profit and the rate.
- The result obtained will remain divided by the number of months in the year and multiplied by the required number of months for which the patent is valid.
Next, we will consider the described operations using a specific example. For example, an individual entrepreneur carries out cargo transportation activities in Moscow. The individual entrepreneur plans to purchase a patent for a period of 3 months. Four vehicles with a carrying capacity of 2 tons will be used for transportation.
Observing the above calculation order, we will calculate the price for the year for PSN. To do this you will need to know the potential profit. This indicator is specified in the first article of the patent system of the city of Moscow. It amounts to 600,000 rubles per vehicle with a carrying capacity of less than 3.5 tons. Taking into account the fact that in the given example four cars are used, the final amount will be 2,000,400 rubles.
For individual entrepreneurs in Moscow, a standardized rate of 6% is used. This means that the cost of one patent will be 36,000 rubles. This result must be quadrupled. The final result will be 144,000 rubles.
It remains to determine the cost of the patent, with a validity period of three months. To begin with, the monthly tax contribution is calculated by dividing 144 thousand rubles by twelve. We multiply the resulting total of 12,000 rubles by the required number of months, i.e. on three. As a result, it turns out that the cost of a three-month patent in Moscow for a fleet of four vehicles transporting cargo weighing no more than two tons will be 36,000 rubles.
Important! It is necessary to remember that the costs of a patent are accompanied by additional costs in the form of mandatory insurance contributions to the Russian pension fund and the Federal Compulsory Medical Insurance Fund.
Who has the right to receive a document for the carriage of goods?
Only an individual entrepreneur has the right to acquire a patent for cargo transportation. At the same time, there are restrictive requirements that allow entrepreneurs to switch to this special regime, namely:
- the profit of an individual entrepreneur for a calendar year is less than 1,147,000 rubles, while the revenue (including from activities not regulated by a patent) is 60 million rubles;
- staff of less than 15 people.
One of the most exciting questions for entrepreneurs planning to switch to PNS is whether it is necessary to purchase a patent for each vehicle separately. A document can cover more than one machine only when they are used in the same field of activity; the contract for the provision of cargo transportation, registration of individual entrepreneurs and acquisition of a patent are recorded in one subject of the Russian Federation.
For example, an individual entrepreneur has a tractor and a refrigerator in his fleet. One patent can be purchased for both machines at once if the entrepreneur uses them to carry out transportation for one consumer, say, a chain of grocery stores. The contract is concluded in the same region where the patent is purchased. Also within the framework of the law, it will be possible to conclude an agreement for the provision of IP services to other contractors in the entity where the patent was acquired. The latter will also apply to both vehicles.
How many cars are allowed on PSN
Federal Law No. 373-FZ of November 23, 2021 established a list of types of activities that cannot be carried out within the framework of PSN. It will be contained in the new paragraph 6 of Article 346.43 of the Tax Code of the Russian Federation.
PSN cannot be applied to services for the transportation of goods and passengers for individual entrepreneurs who have the right of ownership or other right (use, possession or disposal) of more than 20 vehicles intended for the provision of such services.
This means that the allowed quantity is 20 or less.
So which cars should be taken into account in this quantity and which should not?
How much does a patent for cargo transportation cost?
The cost consists of:
- potential income of the individual entrepreneur from cargo transportation (established by regulations of the regions of the Russian Federation, the carrying capacity of the vehicle is also taken into account);
- tax rate (fixed 6% in some regions can be reduced to 0);
- patent term.
The calculation algorithm is as follows:
1. Find the cost of a patent for a year based on potential income and tax rate.
2. Find the average monthly cost of a patent by dividing its annual value by 12.
3.Multiply the average monthly cost by the patent term specified in the application for transition to the PNS.
If a patent is purchased for several vehicles, the amount of potential income from the use of one machine according to the standards of a particular region is multiplied by the number of units of equipment (if their carrying capacity is the same), or the potential income for each vehicle is found.
Let's calculate the tax burden of a metropolitan individual entrepreneur carrying out cargo transportation of 3 vehicles, each with a carrying capacity of 3.5 tons, provided that the patent is purchased for 2 months:
1. The potential income of one vehicle in this case will be 600 thousand rubles, respectively, the total income of the individual entrepreneur will be 2,400 thousand rubles. 2. Annual cost of a patent = 6% (established by clause 1 of Article 346.50 of the Tax Code of the Russian Federation) * 2,400 thousand rubles. = 144 thousand rubles. 3. The cost of a patent for 2 months = 144 thousand rubles. / 12 * 2 = 24 thousand rubles. 4. The fixed amount of insurance premium for individual entrepreneurs on PSN for one year is equal to 23,153 rubles. 33 kopecks During the validity of the patent, their total value must be proportional to its term, in other words: 23,153.33/12*2=3.858 thousand rubles. 5. In total, the total load of the capital’s individual entrepreneur carrying out cargo transportation for 2 months will be 27.858 thousand rubles.
Where can I find the code value?
In order to correctly determine the vehicle type code, the taxpayer will need:
- vehicle passport (PTS);
- Appendix No. 5 to the Procedure for filling out the transport tax declaration (approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/668).
First of all, it is necessary to understand the characteristics of the existing transport. Tax legislation, in particular, provides for the following categories of vehicles:
- cars;
- motor vehicles;
- cargo equipment;
- water transport;
- sea transport;
- self-propelled vehicles with caterpillar or pneumatic drive, etc.
When determining the category, you should be guided by the information from the vehicle passport.
When the category of transport is precisely determined, you should proceed to Appendix No. 5 to the “Procedure for filling out the declaration.” It is a vehicle classifier table for transport tax; it lists all codes of vehicle types for tax purposes. When filling out a return, the taxpayer must select a code only from this list.
The classifier is very convenient to use, since all types of transport are divided into groups. For example, the section “Aircraft” consists of the following subsections: “Airplanes”, “Helicopters”, “Aircraft for which jet engine thrust is determined”. And each subsection, in turn, is divided into groups (passenger, cargo, fire, etc.).
Choosing a taxation system: which is better: a patent or simplified tax system for cargo transportation?
You won’t get a definite answer here; before choosing which special regime to switch to, you need to calculate the tax burden that will fall on you from both regimes. Moreover, if potential income is used to calculate tax under the PTS and the value of the patent will be easy to determine, under the simplified tax system, especially at a 15% tax rate (Income-Expense), it is necessary to carefully plan all upcoming cost and income items. The fundamental differences between these two modes are as follows:
| Sign | simplified tax system | Patent |
| Territorial restrictions | No | There is |
| Mandatory insurance and other contributions | Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund at the rates established in the Tax Code | Fixed rate 20% |
| Accounting for the cost of contributions when calculating the tax base | Yes | No |
Practical recommendations:
- Is it possible to acquire a patent for cargo transportation if the transport is not personally owned, but used under a rental agreement (leasing, etc.)? The legislation does not prohibit the provision of cargo transportation services using a rented car. It’s another matter if the individual is a lessor, in this case, no later than April 30 of the year following the reporting period, submit a 3-NDFL declaration to the tax authorities and pay 13% personal income tax.
- When opening an individual entrepreneur to provide cargo transportation services, the entrepreneur himself performs the functions of dispatching and searching for new clients. Not having his own car, he plans to acquire a patent for his activities. A relative acts as a driver in a personal car. Is it beneficial for me to draw up an employment contract along with a lease agreement? Having an employment contract and employees implies the payment of personal income tax contributions, regardless of the tax regime. In this case, it is more rational to enter into a lease agreement with the crew, which will eliminate the driver’s employment and the 13% tax on his income and contributions to the Pension Fund. In turn, the driver with the car under the vehicle rental agreement, after the end of the calendar year, but no later than April 30, must report on the income received and pay personal income tax on it. The second option, if the driver sells his services on a simplified basis, then, depending on the selected rate (6 or 15%), only rental income will be taxed.
- When submitting an application to purchase a patent, the tax authorities requested an additional vehicle lease agreement and other documents indicating the validity of the provision of transport services by the individual entrepreneur. Are these actions legal and will failure to provide the appropriate documentation become a reason for refusal to obtain a patent? This requirement is illegal. Your next action should be a request to the tax authority for an official refusal to obtain a certificate for cargo transportation with a mandatory interpretation of the reason for the refusal, referring to the law. For your information, a closed list of reasons for refusal of a patent is contained in clause 4 of Article 346.45 of the Tax Code of the Russian Federation.
- The individual entrepreneur is registered in one region, and the activities are planned to be carried out in another. A patent is acquired and is valid only where the activity will be carried out. However, the tax authorities refused to accept the application because they did not find information about the individual entrepreneur in the database. The territory for the provision of cargo transportation services is limited only to the entity specified in the patent. Binding to the place of registration of an individual entrepreneur is not prescribed by law. If the tax authority refuses to purchase a patent for this reason, you must request the refusal in writing with reference to the relevant article in the Tax Code.
- The patent was acquired in one subject of the Russian Federation, and the point of departure under the contract for the provision of cargo transportation is in a neighboring subject. Is it necessary to acquire a patent in a second subject? If the contract for the provision of transport services specifies the same subject as in the patent, then the point of departure, as well as the destination, located in another subject, does not imply the acquisition of a second patent.
Application of the patent tax system
Home — Articles
- Main changes in the procedure for applying PSN in 2015
- Taxes from which individual entrepreneurs are exempt due to the use of the patent tax system
- Grounds for refusal to issue a patent for the use of PSN
- An example of filling out an application for a patent for the use of PSN Vehicle type codes for filling out an application for a patent for the use of PSN
- An example of filling out information about vehicles to obtain a patent
- An example of filling in information about objects
The patent tax system (PTS) is regulated by Ch. 26.5 of the Tax Code of the Russian Federation and is a special preferential tax regime that provides for a simplified procedure for fulfilling taxpayer obligations for individual entrepreneurs, in contrast to the main taxation system (OSN). This regime can be implemented within the framework of 47 types of business activities prescribed in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Federal Law No. 244-FZ dated July 21, 2014 amended the procedure for applying PSN in 2015 (Table 1).
Table 1
Main changes in the procedure for applying PSN in 2015
| Essence of change | Regulatory regulation |
| Tax authorities issue patents that can be valid in the territory of one or more municipalities | Subclause 1.1, clause 8, art. 346.43 Tax Code of the Russian Federation, para. 4 paragraphs 1 art. 346.45 Tax Code of the Russian Federation |
| The differentiated amount of potential income of an individual entrepreneur can be established for both one and several municipalities | Subclause 1.1, clause 8, art. 346.43 Tax Code of the Russian Federation |
| The minimum potential income of an individual entrepreneur has been abolished | Clauses 7, 9 of Art. 346.43 of the Tax Code of the Russian Federation (previously it was equal to 100 thousand rubles + annual indexation) |
| The (potential) income of an individual entrepreneur may differ depending on the territory in which the patent issued for a certain type of activity is valid | Subclause 1.1, clause 8, art. 346.43 Tax Code of the Russian Federation |
| Tax authorities can independently approve the patent application form | Paragraph 2 clause 1 art. 346.45 Tax Code of the Russian Federation |
| A new basis for refusal of a patent by the tax service - if the entrepreneur does not fill in the required fields in his application for a patent | Subclause 5, clause 4, art. 346.45 Tax Code of the Russian Federation |
In accordance with these changes, the procedure for applying the patent tax system in 2015 is characterized by a number of features. Let's take a closer look at them.
The patent taxation system is put into effect in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation and is applied in their territories. The laws of the constituent entities of the Russian Federation establish the amount of annual income that an individual entrepreneur can potentially receive by type of business activity in respect of which the patent taxation system is applied. At the same time, the maximum amount of annual income potentially received by an individual entrepreneur cannot exceed 1 million rubles, unless otherwise established by clause 8 of Art. 346.43 Tax Code of the Russian Federation. The maximum amount of annual income potentially received by an individual entrepreneur is subject to indexation by the deflator coefficient established for the corresponding calendar year (in 2015 it is equal to 1.147).
Subjects of the Russian Federation have the right to increase the maximum amount of annual income potentially received by an individual entrepreneur: no more than 3 times - for the types of business activities specified in paragraphs. 9, 10, 11, 32, 33, 38, 42, 43 p. 2 art. 346.43 Tax Code of the Russian Federation; no more than 5 times - for all types of business activities for which the patent taxation system is applied, carried out in a city with a population of more than 1 million people; no more than 10 times - for the types of business activities specified in paragraphs. 19, 45 - 47 p. 2 art. 346.43 Tax Code of the Russian Federation.
The patent taxation system is used by individual entrepreneurs along with other taxation regimes provided for by tax legislation in relation to a certain list of activities prescribed in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. The use of the patent system of taxation by individual entrepreneurs provides for their exemption from the obligation to pay a number of taxes and fees (Fig. 1).
Taxes from which individual entrepreneurs are exempt due to the use of the patent tax system
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Individual entrepreneurs using the patent taxation system pay other taxes in accordance with the legislation on taxes and fees, and also perform the duties of tax agents provided for by the Tax Code of the Russian Federation. According to Art. 346.44 of the Tax Code of the Russian Federation, taxpayers using PSN are individual entrepreneurs who voluntarily switched to the patent taxation system in the manner established by tax legislation.
A document certifying the right to use a patent taxation system is a patent for carrying out one of the types of entrepreneurial activities in respect of which a patent taxation system has been introduced by the law of a constituent entity of the Russian Federation. The patent is valid throughout the entire territory of the constituent entity of the Russian Federation, with the exception of cases provided for by tax legislation.
An individual entrepreneur has the right to obtain several patents; for this, he submits personally or through a representative, or sends an application for a patent to the tax authority at his place of residence in the form of a postal item with a list of attachments, or transmits in electronic form via telecommunication channels no later than 10 days before the beginning of its application of the patent taxation system.
If an individual entrepreneur plans to carry out business activities on the basis of a patent in a subject of the Russian Federation in which he is not registered with the tax authority at his place of residence or as a taxpayer applying the patent taxation system, then the specified application is submitted to any territorial tax authority of this subject according to choice of an individual entrepreneur.
If an individual entrepreneur plans to carry out business activities on the basis of a patent (with the exception of patents for carrying out types of business activities specified in paragraphs 10, 11, 32, 33 and paragraph 46 (in terms of distribution and retail trade) paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation) on the territory determined by the law of the subject of the Russian Federation in accordance with paragraphs. 1.1 clause 8 art. 346.43 of the Tax Code of the Russian Federation and in which he is not registered with the tax authority at the place of residence or as a taxpayer applying the patent taxation system, then the specified application is submitted to any territorial tax authority at the place of planned implementation of entrepreneurial activity by the specified individual entrepreneur.
When an individual plans, from the date of his state registration as an individual entrepreneur, to carry out business activities on the basis of a patent in a constituent entity of the Russian Federation, in the territory of which such a person is registered with the tax authority at his place of residence, then the application for a patent is submitted simultaneously with the documents submitted at state registration of an individual as an individual entrepreneur. In this case, the validity of the patent issued to an individual entrepreneur begins on the day of its state registration.
When sending an application for a patent by mail, the day of its submission is considered the date of sending the postal item. When transmitting an application for a patent via telecommunication channels, the day of its submission is considered the date of its dispatch. The tax authority is obliged, within 5 days from the date of receipt of the application for a patent, to issue or send to an individual entrepreneur a patent or a notice of refusal to issue a patent. A patent or notice of refusal to issue a patent is issued to an individual entrepreneur against a receipt or transferred in another way indicating the date of its receipt.
Tax legislation provides a number of grounds for the tax authority to refuse to issue a patent to an individual entrepreneur (Fig. 2).
Grounds for refusal to issue a patent for the use of PSN
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Since 2015, a new patent application form has been applied. A new section “Information about the place of business activity” has appeared in it. All individual entrepreneurs are required to fill it out, except those who plan to engage in transportation, leasing of real estate or retail trade. Entrepreneurs conducting the listed types of activities must indicate detailed information about themselves in other sections.
An example of filling out an application for a patent for the use of PSN
Example 1. Individual entrepreneur Oleg Viktorovich Ziborov (TIN 772423568932, address: 117405, Moscow, Dorozhnaya St., 60, OKTMO code 45926000) repairs furniture. An individual entrepreneur repairs furniture on his own (without hiring hired workers). Oleg Viktorovich filed an application for a patent with the Federal Tax Service of Russia N 24 (code 7724) at his place of residence for a period of validity from 07/01/2015 to 12/31/2015.
According to paragraph 7 of Art. 1 of the Law of Moscow dated October 31, 2012 N 53, the identification code for the manufacture and repair of furniture by type of business activity, in respect of which the law of a constituent entity of the Russian Federation provides for the use of a patent taxation system, is established 077701.
In this case, the individual entrepreneur must fill out the first 3 pages of the application. On the 4th - 5th pages, dashes should be entered in the columns, because he does not use vehicles for cargo transportation, does not rent out property (rent) and is not engaged in retail trade (Fig. 3 - 5).
Title page of the application for a patent for the use of PSN
Brought to you by Letter of the Federal Tax Service of Russia dated December 17, 2014 N GD-4-3/ [email protected]
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Sheet 2 of the application for a patent for the use of PSN
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Sheet 3 of the application for a patent for the use of PSN “Information about the place of business activity”
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The patronymic name is indicated in the application if available. The address of the place of residence is indicated in accordance with the entry in the passport of a citizen of the Russian Federation or other document confirming registration at the place of residence. If the application is submitted by a representative of an individual entrepreneur, then a copy of the document confirming the authority of the representative is attached to the application.
Since an individual entrepreneur carries out only one type of business activity on the territory of one municipality, in sheet 3 of the application for a patent for the use of PSN “Information about the place of business activity” he fills in information about the OKTMO code (page 010) and the address of the place of business entrepreneurial activity (p. 040) once. In the remaining lines, the individual entrepreneur must put dashes.
Sections 4 and 5 of the patent application are devoted to the information that the individual entrepreneur intends to use in the business activity that is being translated into a patent. Such information includes data on vehicle objects and premises. If previously vehicles were given only one line, in which it was necessary to indicate the vehicle code and the number of cars, then since 2015 it is necessary to describe the transport in more detail.
The section “Information on vehicles used in carrying out types of business activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” is filled out if it is planned to carry out one of the following types of business activities on the basis of a patent: provision of motor transport services for the transportation of goods by road (clause 10, clause 2, article 346.43 of the Tax Code of the Russian Federation); provision of motor transport services for the transportation of passengers by road (clause 11, clause 2, article 346.43 of the Tax Code of the Russian Federation); provision of services for the transportation of passengers by water transport (clause 32, clause 2, article 346.43 of the Tax Code of the Russian Federation); provision of services for the transportation of goods by water transport (clause 33, clause 2, article 346.43 of the Tax Code of the Russian Federation).
In accordance with the specified types of activities, one of the values from “01” to “04” is entered in line “010”. The breakdown of vehicle codes is given at the end of the application (Fig. 6). The application must also reflect the identification number of the vehicle (for land vehicles the identification number is indicated - VIN, for water vehicles - the IMO vessel number), its make and registration plate in accordance with the document on the state registration of the vehicle or the registration number of the vessel.
Vehicle type codes for filling out an application for a patent for the use of PSN
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If there are a lot of vehicles and one page is not enough to list them, then you need to fill out additional sheets. In this case, on subsequent sheets a dash is placed in line “010”.
An example of filling out information about vehicles to obtain a patent
Example 2. Individual entrepreneur Gleb Viktorovich Ivanov (TIN 772513254213, address: 119334, Moscow, Vavilova St., 4, OKTMO code 45915000) provides motor transport services for the transportation of goods by road DAF XF 105 12.9 MT independently and plans to apply the patent taxation system from 06/01/2015 to 08/31/2015. An individual entrepreneur submits an application for a patent to the Federal Tax Service of Russia No. 25 (code 7725). Ivanov G.V. in addition to the mandatory sheets 1 - 2 (section “Information about the place of business activity”, individual entrepreneurs transporting goods by road do not fill out) it is necessary to fill out section. “Information on vehicles used in carrying out the types of business activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” of the statement, because he carries out the type of business activity specified in paragraphs. 10 paragraph 2 art. 346.43 Tax Code of the Russian Federation (Fig. 7).
Section “Information on vehicles used in carrying out types of business activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” of the application for a patent for the use of PSN
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Line 010 indicates “01” - road transport for the transportation of goods.
Line 020 indicates the vehicle identification number (VIN). For the example under consideration, this is 1GNCS18Z3M0226321.
Line 030 indicates the make of the vehicle (DAF) in accordance with the state registration document.
Line 040 contains the registration plate of the vehicle. In this case it is A123 KO177. Next, the carrying capacity of the vehicle is indicated, established by the manufacturer and indicated in the technical passport of the vehicle (line 050, in the example the carrying capacity is 30 tons).
In line 060, in accordance with the conditions of example 2, dashes are placed, because it is required to be filled out for vehicles intended for the transport of passengers and indicated by line code 010 with codes “02” and “03”. An individual entrepreneur uses only one vehicle in his activities, therefore, dashes are placed in the remaining fields of the application sheet.
With regard to premises used in carrying out activities within the framework of the patent taxation system, the rules for filling out an application for the use of a patent have also undergone changes. In addition to the previously used types of isolated objects (their codes), an encoding of the object attribute has been added. The codes for types of objects remained the same - from “05” (residential premises) to “26” (catering services for other types of enterprises).
The section “Information on each object used in carrying out the types of business activities specified in subparagraphs 19, 45, 46 and 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” of the application for a patent is filled out only by those entrepreneurs who plan to carry out one of the types of business activities : leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership (clause 19, clause 2, article 346.43 of the Tax Code of the Russian Federation); retail trade through stationary retail chain facilities with a sales floor area of no more than 50 square meters. m for the object of organizing trade (clause 45, clause 2, article 346.43 of the Tax Code of the Russian Federation); retail trade through objects of a stationary trading network that do not have sales floors, as well as through objects of a non-stationary trading network (clause 46, paragraph 2, article 346.43 of the Tax Code of the Russian Federation); catering services provided through catering facilities with a customer service area of no more than 50 square meters. m for a public catering facility (clause 47, clause 2, article 346.43 of the Tax Code of the Russian Federation).
The new form of application for a patent provides for an indication of the “Attribute of the object”, which is filled in line 020. This can be the area of the leased object, the area of the sales area of the trade organization facility, etc. The codes and decoding of this feature are given at the end of the considered page of the patent application.
Previously, in the application, the individual entrepreneur indicated only the area of the object; now it is necessary to fill in the full address of the location of the object, i.e. place of business activities carried out within the framework of the patent.
An example of filling in information about objects
Example 3. Individual entrepreneur Olga Ivanovna Komarova (TIN 772113254231) owns two apartments at the address: 141411, Moscow, st. Luzhskaya, 5 (OKTMO 45343000). In one apartment of 61 sq. m Komarova O.I. lives on her own, and the second apartment with an area of 96 sq. m she rents out to Tourist LLC. The monthly rental payment is RUB 90,000. An individual entrepreneur plans to apply the patent taxation system when renting out an apartment from 07/01/2015 to 12/31/2015. When submitting an application for a patent to the Federal Tax Service, Komarova O.I. It will be necessary to fill out, in addition to the 1st - 2nd sheets of the application, the section “Information on each object used in the implementation of types of business activities specified in subparagraphs 19, 45, 46 and 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation,” in which it follows indicate information on the object used in carrying out the type of business activity specified in paragraphs. 19 clause 2 art. 346.43 of the Tax Code of the Russian Federation - leasing (renting) residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership (Fig. 8).
Section “Information on each object used in carrying out the types of business activities specified in subparagraphs 19, 45, 46 and 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” of the application for a patent for the use of PSN
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Individual entrepreneurs renting out premises do not fill out the section “Information about the place of business activity” of the application for a patent for the use of PSN. Section “Information on vehicles used in carrying out the types of business activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation” of the application for a patent for the use of PSN individual entrepreneur Komarova O.I. also does not fill in, because does not carry out these types of activities.
Line 010 indicates the corresponding object codes, in the example under consideration it is “05” - residential premises. Line 020 indicates the attribute of the object; it is required to be filled out if the law of the subject of the Russian Federation establishes the amount of annual income potentially received by an individual entrepreneur depending on the area of the object (in accordance with the conditions of the example, this is “1” - the area of the leased object). Next, indicate the OKTMO code and the address of the location of the facility used for business activities.
A patent is issued at the choice of an individual entrepreneur for a period from 1 to 12 months inclusive within a calendar year. The taxpayer is considered to have lost the right to use the patent taxation system and switched to the general taxation regime from the beginning of the tax period for which he was issued a patent in the following cases (Fig. 9).
Cases of loss of the right to use a patent
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An individual entrepreneur is obliged to notify the tax authority of the loss of the right to use the patent taxation system and the transition to a general taxation regime or the termination of business activities in respect of which the patent taxation system is applied, within 10 calendar days from the date of the occurrence of the circumstance that is the basis for the loss the right to apply the patent taxation system, or from the date of termination of business activity in respect of which the patent taxation system was applied.
An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied, before the expiration of the patent, has the right to again switch to a patent taxation system for the same type of business activity no earlier than the next calendar year.
An application for the loss of the right to use the patent taxation system and for the transition to a general taxation regime is submitted to any of the tax authorities with which the individual entrepreneur is registered as a taxpayer applying the patent taxation system, at the choice of this individual entrepreneur, indicating the details of all existing patents with a validity period that has not expired as of the date of filing the said application.
In accordance with Art. 346.47 of the Tax Code of the Russian Federation, the object of taxation within the framework of the application of PSN is the potentially receivable annual income of an individual entrepreneur for the corresponding type of business activity, established by the law of the subject of the Russian Federation.
The tax base is defined as the monetary expression of the annual income potentially received by an individual entrepreneur for the type of business activity in respect of which a patent taxation system is applied, established for a calendar year by the law of a constituent entity of the Russian Federation (Article 346.48 of the Tax Code of the Russian Federation).
The tax period is a calendar year. However, if on the basis of clause 5 of Art. 346.45 of the Tax Code of the Russian Federation, the patent was issued for a period of less than a calendar year, then the tax period is the period for which the patent was issued.
If an individual entrepreneur has ceased business activities in respect of which the patent tax system was applied before the expiration of the patent, then the tax period is recognized as the period from the beginning of the patent to the date of termination of such activities specified in the application submitted to the tax authority in accordance with clause 8 Art. 346.45 Tax Code of the Russian Federation.
According to Art. 346.50 of the Tax Code of the Russian Federation, the tax rate within the framework of the application of PSN is set at 6% of the tax base (reduced rates are provided for the Republic of Crimea and the city of Sevastopol).
Federal Law of December 29, 2014 N 477-FZ in Art. 346.50 of the Tax Code of the Russian Federation introduced clause 3, according to which the laws of the constituent entities of the Russian Federation can establish a tax rate of 0% for taxpayers - individual entrepreneurs registered for the first time after the entry into force of this Law and carrying out business activities in the production, social and (or) scientific spheres .
Types of entrepreneurial activity in the production, social and scientific spheres, in respect of which a tax rate of 0% is established, are determined by the constituent entities of the Russian Federation in accordance with paragraph 2 and paragraphs. 2 clause 8 art. 346.43 of the Tax Code of the Russian Federation based on the All-Russian Classifier of Services to the Population, approved. Resolution of the State Standard of Russia dated June 28, 1993 N 163 and (or) the All-Russian Classifier of Types of Economic Activities, approved. By order of Rosstandart dated January 31, 2014 N 14-Art.
If the taxpayer carries out types of business activities in respect of which a patent tax system is applied with a tax rate of 0%, and other types of business activities in respect of which a patent tax system is applied with a tax rate of 6% or another taxation regime, then this taxpayer is required to keep separate records of income.
The laws of constituent entities of the Russian Federation may establish restrictions on the use by taxpayers of a tax rate of 0%, including in the form of: restrictions on the average number of employees; restrictions on the maximum amount of income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation, received by an individual entrepreneur when carrying out a type of business activity in respect of which a tax rate of 0% is applied.
In case of violation of restrictions on the application of a tax rate of 0%, an individual entrepreneur is considered to have lost the right to apply a tax rate of 0% and is obliged to pay tax at a different tax rate provided for by the Tax Code of the Russian Federation for the tax period in which these restrictions were violated.
The tax when applying PSN is calculated as a percentage of the tax base corresponding to the tax rate (Article 346.51 of the Tax Code of the Russian Federation). If an individual entrepreneur receives a patent for a period of less than 12 months, the tax is calculated by dividing the amount of annual income potentially received by the individual entrepreneur by 12 months and multiplying the result by the number of months of the period for which the patent was issued.
According to Federal Law No. 477-FZ dated December 29, 2014, taxpayers pay tax when applying PSN at the place of registration with the tax authority within the following terms (unless otherwise established by tax legislation):
- if the patent was obtained for a period of up to 6 months - in the amount of the full amount of tax no later than the expiration date of the patent;
- if the patent was received for a period of 6 months to a calendar year, then:
- in the amount of 1/3 of the tax amount no later than 90 calendar days after the patent comes into effect;
- in the amount of 2/3 of the tax amount no later than the expiration date of the patent.
Taxpayers who have lost in accordance with paragraph 3 of Art. 346.50 of the Tax Code of the Russian Federation the right to apply a tax rate of 0%, the tax is paid no later than the expiration date of the patent (Federal Law of December 29, 2014 N 477-FZ).
According to Art. 346.52 of the Tax Code of the Russian Federation, a tax return for tax paid in connection with the application of the patent taxation system is not submitted to the tax authorities. For this regime, income is recorded for each patent received in a special book for recording the income of individual entrepreneurs using the patent taxation system (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n “On approval of the forms of the Book for recording income and expenses of organizations and individual entrepreneurs using a simplified taxation system, the Income Book of individual entrepreneurs applying the patent taxation system, and the Procedure for filling them out”). This is done to control that the total amount of actual income received (and not potential income) for all patents does not exceed 60 million rubles. per calendar year.
In the income book, in chronological order based on primary documents, in a “positional” way (all data for each individual transaction must be reflected in a separate line) reflect all business transactions related to the receipt of income from sales in the tax period (the period for which the patent was received ).
Individual entrepreneurs must ensure the completeness, continuity and reliability of accounting for income from sales received in connection with the implementation of types of business activities, taxation of which is carried out under the patent taxation system. The income book is kept in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
The income accounting book can be kept both on paper and in electronic form. When maintaining an income ledger electronically, individual entrepreneurs are required to print it out on paper at the end of the tax period. A new book is opened for each tax period.
Correction of errors in the income book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any). Income from sales within the framework of the application of PSN includes revenue from the sale of goods (work, services) both of one’s own production and those previously acquired, proceeds from the sale of property rights (claims under a contract, securities).
The date of receipt of income and its amount are determined in the order presented in Fig. 10.
The procedure for determining the date of receipt and amount of income for filling out the income book of individual entrepreneurs using the patent tax system
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If an individual entrepreneur returns a previously received advance or prepayment, then the income of the tax period in which the return was made is reduced by the amount of the return.
The following income is not indicated in the accounting book: interest accrued by the bank on the current account; interest on loans issued; fines and penalties received; property and funds received free of charge; other income not related to the sale of goods, works, services.
Example 4. Individual entrepreneur Olga Mikhailovna Aksenova (TIN 502345678910, registered at the address: Moscow region, Balashikha, Sovetskaya St., 15) is engaged in the production and restoration of carpets and carpet products. Aksenova O.M. has a current account with OJSC AKB Capital N 40217818009100908760. Entrepreneur O.M. Aksenova. applies the patent taxation system from 01/01/2015 to 12/31/2015. In the income book of individual entrepreneurs using the patent taxation system, the following entries were made in June 2015 (Fig. 11).
Fragment of the income book of an individual entrepreneur Aksenova O.M.
Section I. Income
| Registration | Income (RUB) | ||
| N p/p | Date and number of the primary document | Contents of operation | |
| … | … | … | |
| 60 | Payment order dated 06/01/2015 N 123 | Revenue received from sales | 150 000 |
| 61 | Payment order dated June 15, 2015 N 320 | Revenue received from services provided | 70 000 |
| 62 | Payment order dated June 17, 2015 N 259 | Revenue received from sales | 50 000 |
| … | … | … | … |
| Total for the tax period | |||
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Since 2015, entrepreneurs using the patent tax system must pay property tax for individuals on those non-residential real estate objects that are used in business activities and for which the tax base is calculated based on their cadastral value. A specific list of such objects is approved by the regulatory act of the constituent entity of the Russian Federation as of January 1, 2015.
Thus, changes in the procedure for applying the patent tax system are aimed at making this regime more understandable, convenient and accessible to information.
August 2015
Patent system, Individual entrepreneur taxes
Combining PSN and UTII: limiting the number of employees
Patent tax system: application, accounting, tax payment
IP: disadvantages and advantages of the patent system
Deflator coefficients for 2014
Patent taxation system: rules of application
