PSN 2021: new conditions of application, accounting for insurance premiums and temporary patents for the transition from UTII

Is it possible to apply UTII and a patent at the same time?

The Tax Code allows business entities to combine different tax regimes in several areas of activity.
In this case, it is important to ensure separate accounting of the entire complex of ongoing business transactions, to separately keep records of property assets, income and expenses in the context of different special regimes. Additional attention should be paid to compliance with restrictions on tax systems - by income level (for PSN, income is limited to 60 million rubles from the beginning of the year), average number of personnel (no more than 15 people for PSN, no more than 100 for UTII). Is it possible to apply UTII and PSN at the same time? It is possible, both in several areas of activity and within one area of ​​work. But this rule applies only to individual entrepreneurs, since legal entities do not have the right to switch to the patent system. In one segment of activity, a merchant can work under both UTII and PSN terms according to the following scheme:

• the patent regime is relevant only for those objects that are listed in the acquired patent;
• UTII is applied to objects that are not specified in the patent, and for them a transition to “imputation” is possible.

For example, an entrepreneur is engaged in retail trade through stationary retail outlets. The individual entrepreneur has three points of sale of products - one of them is indicated in the patent (with a sales floor area of ​​up to 50 sq. m), for the other two (with an area of ​​more than 50, but not more than 150 sq. m), taxation on imputed income can be applied.

Using a similar algorithm, UTII and a patent can be combined, incl. in the following areas of activity:

• cargo transportation services;
• transportation of passengers by motor vehicles;
• provision of real estate for rent;
• retail sale of goods;
• public catering.

The ability to apply a patent and UTII simultaneously for one type of activity is confirmed by written explanations from the Ministry of Finance. For example, the Ministry of Finance spoke in favor of this option in a letter dated 04/05/2013 No. 03-11-10/11254. At the same time, in relation to the patent system, it is necessary to constantly monitor the level of the income base - the maximum annual income limit for all types of patent activities is set at 60 million rubles. (clause 6 of article 346.45 of the Tax Code of the Russian Federation). According to the letter of the Ministry of Finance dated September 20, 2018 No. 03-11-12/67188, records of employees engaged in activities on UTII and PSN must be kept separately, while the “patent” limitation on the number of employees (15 people) does not apply to other tax regimes.

If several taxation regimes are applied, it is necessary to keep separate records of all income and expense transactions. This also applies to labor costs and insurance contributions. If the same employee is involved in performing tasks for several types of activities that are subject to taxation under different systems, the division of expenses is carried out in relation to the percentage of revenue for each business segment in the total amount of income receipts.

Example

The individual entrepreneur applies a patent and UTII simultaneously in 2021 in the field of trade - at one outlet taxes are calculated within the framework of the PSN, at the second, taxation is carried out according to UTII standards. The entrepreneur's expenses come down to renting sales areas, paying two salespeople (one for each pavilion) and an accountant. An accountant is responsible for maintaining records for all types of activities, so his salary and deductions from it must be divided proportionally, taking into account the share of actual revenue by business segment in total income. Separate accounting will be implemented according to the following scheme:

• payment for the rental of retail space is distributed between taxation systems according to the linking of retail outlets to a specific regime;
• at the place of work of sellers, their salary and deductions from it are taken into account;

To divide the accountant's salary, the percentage of revenue from different retail outlets is displayed. For example, a pavilion on UTII generated revenue of 1.2 million rubles for the month, and a pavilion on PSN – 1.45 million rubles. The share of trade on UTII was 45% (1.2 million rubles / (1.2 million rubles + 1.45 million rubles) x 100), respectively, the share of revenue on PSN is 55%.

The accountant’s salary in the same month was 44,500 rubles, and her contributions amounted to 13,350 rubles, which means:

• PSN takes into account the cost of remuneration for an accountant in the amount of 24,475 rubles. (44,500 x 55%), and insurance premiums - 7342.50 rubles. (13,350 x 55%);
• UTII includes the cost of an accountant's salary in the amount of 20,025 rubles. (44,500 x 45%), for insurance premiums - 6007.50 rubles. (13,350 x 45%).

Restrictions when combining simplified taxation system and PSN

For simplification and patent, there are restrictions on annual revenue, number of employees and cost of fixed assets (fixed assets). But the limits on these two modes are significantly different.

Income limit

In terms of revenue, an entrepreneur must focus on the minimum amount - 60 million rubles, and when calculating it, take into account all his income, including those related to the simplified tax system (clause 6 of article 346.45 of the Tax Code of the Russian Federation).

If an individual entrepreneur exceeds the limit, he will lose the right to apply the patent from the beginning of the tax period. It is equal to the validity period of the patent - from a month to a year. If an individual entrepreneur receives several patents during the year, then he will completely switch to the simplified tax system from the beginning of the period for the one during which the limit was exceeded.

Example

The individual entrepreneur received two patents for the periods from January 1 to June 30 and from July 1 to December 31. In August, the entrepreneur exceeded the limit of 60 million rubles on an accrual basis since the beginning of the year. Such an individual entrepreneur is considered to have completely switched to the simplified tax system from July 1. He is obliged to recalculate the tax base according to the simplified tax system, adding to the calculation income and (if necessary) expenses incurred after July 1 and related to the patent system (letter of the Ministry of Finance dated 08/07/2019 No. 03-11-11/59523).

Average headcount

Unlike the revenue limit, the Tax Code of the Russian Federation does not regulate how to take into account the number of employees when combining the simplified and patent systems.

According to the Ministry of Finance, the taxpayer has the right to keep separate records of the number of employees who are employed in the patent and the simplified tax system (letter of the Ministry of Finance dated September 20, 2018 No. 03-11-12/67188). However, it is not clear from the letter how many employees can be hired by an entrepreneur who combines the simplified tax system and the PSN - 130 or 145.

The number of 15 people applies only to types of activities that are taxed on the basis of a patent (clause 5 of Article 346.43 of the Tax Code of the Russian Federation). And the headcount limit of 130 people for the simplified tax system applies to the entire legal entity or individual entrepreneur (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation, taking into account the adopted changes).

From this we can conclude that an individual entrepreneur who combines the simplified tax system and the PSN will be able to hire up to 130 employees in 2021, of which no more than 15 people should be engaged in activities taxed under the patent system.

What if one employee is engaged in both types of activities?

For example, an individual entrepreneur trades wholesale on the simplified tax system and runs a retail store under a patent.
The accounting of goods for wholesale and retail is carried out by the same accountant, and procurement is handled by one logistics specialist. The position of the Ministry of Finance in a similar situation when combining the simplified tax system and UTII is unfavorable for the taxpayer. Officials believe that all management specialists who are related to imputation should be taken into account when calculating UTII (letter of the Ministry of Finance of the Russian Federation dated July 2, 2013 No. 03-11-06/3/25138).

The opposite position will most likely have to be defended in court. For example, the Federal Antimonopoly Service of the Ural District decided that, since management personnel belong to the entire organization, it is unlawful to take them into account when determining the number of employees for a particular type of activity (resolution dated June 24, 2010 No. F09-4708/10-S3).

If an entrepreneur does not want to sue the tax authorities, it is better not to exceed the PSN limit of 15 people, taking into account all specialists who are at least somehow engaged in activities taxed on the basis of a patent.

Residual value of fixed assets

According to the Ministry of Finance and the Federal Tax Service, entrepreneurs using the simplified tax system must comply with the limit on the value of fixed assets of 150 million rubles. The Supreme Court also supported the officials in this (clause 6 of the review of practice approved by the Presidium of the RF Supreme Court on July 4, 2018). This raises the question: what fixed assets should be taken into account when determining the limit - all or only those related to the simplified tax system?

The latest clarification from the Ministry of Finance on this issue is favorable for taxpayers. Officials indicated that when combining the simplified tax system and the PSN, to calculate the limit, you need to use only the fixed assets involved in the simplification (letter dated 03/06/2019 No. 03-11-11/14646).

However, in Art. 346.12 of the Tax Code of the Russian Federation does not indicate that the restriction applies only to fixed assets used under the simplified tax system. In addition, in a similar situation, when combining the simplified tax system and UTII, fixed assets for calculating the limit should be taken into account for the enterprise as a whole (clause 4 of article 346.12 of the Tax Code of the Russian Federation).

Despite the positive opinion of the Ministry of Finance for businessmen, the issue is ambiguous. If the taxpayer does not want to take risks, it is better not to exceed the limit of 150 million rubles in total for individual entrepreneurs.

Simplified taxation system (STS)

All activities of an organization or individual entrepreneur are transferred to the simplified tax system, except for those carried out within the framework of UTII. This special regime replaces (clause 2 of Article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax (on income of individual entrepreneurs, taxed at a rate of 13%, except for dividends);
• income tax;
• VAT (except import tax);
• property tax (except for property taxed at cadastral value).

Who can apply

Companies or individual entrepreneurs whose income without VAT for January - September 2021 did not exceed 59.805 million rubles have the right to switch to this special regime (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation; Order of the Ministry of Economic Development dated October 20, 2015 No. 772). Does not have the right to apply a special regime (clause 3 of article 346.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation as amended, coming into force on 01/01/2017):

• organizations that have branches;
• banks;
• insurers;
• NPF;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• gambling organizers;
• participants in production sharing agreements;
• producers of excisable goods;
• engaged in the extraction and sale of minerals (except for common ones);
• notaries and lawyers;
• Unified Agricultural Tax payers;
• organizations in which the share of participation of other organizations exceeds 25% (except for a number of exceptions for participants - non-profit organizations);
• organizations or individual entrepreneurs whose average number of employees exceeds 100 people; the residual value of fixed assets in 2016 was more than 100 million rubles (in 2021 it will exceed 150 million rubles); income in 2017 will exceed 120 million rubles;
• state and budgetary institutions;
• MFOs and private employment agencies.

Transition conditions

To switch to the simplified tax system, by December 31, 2016, you need to submit a notification in form No. 26.2-1 to the Federal Tax Service at your location (residence). You can leave this special regime in 2021. To do this, you will need to submit a notification in form No. 26.2-3 to the Federal Tax Service Inspectorate at your place of residence (residence) no later than 01/15/2018 (clauses 1 and 5 of Article 346.13 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3 / [email protected] ).

Object of taxation

At the choice of the taxpayer, the object of taxation may be changed by submitting to the Federal Tax Service at the place of location (residence) a notification in Form No. 26.2-6 no later than December 31 of the year preceding the year of change of the object of taxation.

Features of using the special mode

• Income and expenses are accounted for using the cash method.
• Advances are included in income on the date of receipt.
• Expenses on goods are recorded after they are sold.
• Expenses on fixed assets and intangible assets are taken into account during the calendar year in equal quarterly shares after commissioning (Article 346.17 of the Tax Code of the Russian Federation).

Accounting, reporting and tax payment

Tax accounting is maintained in the Book of Accounting for Income and Expenses (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n). The tax return is submitted only at the end of the year (Articles 346.23, 346.24 of the Tax Code of the Russian Federation). Advance payments are paid quarterly, tax - no later than the deadline for filing the declaration (Article 346.21 of the Tax Code of the Russian Federation).

Three months of convenient accounting and easy reporting via the Internet as a gift

Unified tax on imputed income (UTII)

UTII is levied on specific types of activities; for the rest, a different taxation system must be applied (clause 1 of Article 346.26 of the Tax Code of the Russian Federation). This special mode replaces:

• Personal income tax (on income of individual entrepreneurs, taxed at a rate of 13%, except for dividends);
• income tax;
• VAT (except import tax);
• property tax (except for property taxed at cadastral value).

Companies or individual entrepreneurs that conduct one of the types of activities specified in clause 2 of Art. can switch to UTII. 346.26 of the Tax Code of the Russian Federation, in the municipality where this regime has been introduced. This special regime cannot be used (clauses 2.1, 2.2 of Article 346.26):

• the largest taxpayers;
• when carrying out activities within the framework of a simple partnership agreement, trust management of property;
• when carrying out trade, if a trade tax has been introduced in the municipality;
• when trading excisable goods specified in paragraphs. 6–10 p. 1 tbsp. 181 Tax Code of the Russian Federation;
• when selling unclaimed items in pawnshops, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary trading network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks);
• when transferring medications on preferential (free) prescriptions;
• when trading products of own production (manufacturing);
• Unified Agricultural Tax payers providing catering services or retail sales of own-produced products;
• organizations in which the share of participation of other organizations exceeds 25% (except for a number of exceptions for participants - non-profit organizations);
• organizations or individual entrepreneurs whose average number of employees exceeds 100 people (except for consumer cooperation);
• when providing catering services by educational, health and social welfare institutions as part of their core activities;
• for activities related to the lease of gas stations (AZGS);
• when providing pawnshop services, household services for the manufacture of furniture, construction of individual houses;
• when trading or providing catering services through a facility with an area of ​​over 150 m2;
• when providing services for the transportation of passengers and (or) cargo using more than 20 vehicles;
• when providing services for temporary accommodation and residence at a facility with an area of ​​more than 500 m2;
• when providing services for storing vehicles in impound lots.

Within five working days from the date of commencement of the relevant activity, it is necessary to register with the Federal Tax Service at the place of activity, for some types of activity - at the place of location (residence), by submitting an application in form No. UTII-1 for organizations or in form No. UTII-2 for individual entrepreneurs (clauses 2 and 3 of Article 346.28 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected] ).

When switching to a different taxation regime from 2021, applications in form No. UTII-3 or No. UTII-4 must be submitted no later than 01/05/2018. Upon termination of an activity subject to UTII, an application in the specified form is submitted within five working days from the date of termination of the relevant activity.

Tax calculation procedure

In general, the tax is calculated according to the formula (Articles 346.27, 346.29 of the Tax Code of the Russian Federation):

Tax for the quarter = ST × (DB × K1 × K2 × (FP1 + FP2 + FP3)),

where ST is the tax rate (from 7.5 to 15%);

BD - basic profitability;

K1 is a deflator coefficient established annually by the Ministry of Economic Development;

K2 is an adjustment coefficient that can be established by decisions of municipal districts;

FP1, FP2, FP3 are the values ​​of the physical indicator in the first, second and third months of the quarter, respectively.

Tax records are not kept. The tax return is submitted quarterly (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). The tax is paid quarterly. It is reduced by the amount of insurance premiums paid (clauses 2 and 2.1 of Article 346.32 of the Tax Code of the Russian Federation): for individual entrepreneurs without employees - in full; for others - within 50% of the tax amount.

Patent tax system (PTS)

PSN is levied on specific types of activities; for others, a different taxation system must be applied. This special regime replaces (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, taxed at a rate of 13%, except for dividends);
• VAT (except import tax);
• property tax (except for property taxed at cadastral value).

The patent can be applied by individual entrepreneurs (clause 2, clause 2, clause 8, Article 346.43 of the Tax Code of the Russian Federation):

• who are engaged in the types of activities specified in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation;
• who provide household services not listed in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, in the constituent entity of the Russian Federation, where regional legislation has introduced this regime for specific types of household services.

This special regime cannot be used (clauses 2, 5 and 6 of Article 346.43, clause 6 of Article 346.45 of the Tax Code of the Russian Federation; clause 17 of the letter of the Federal Tax Service of Russia dated 07.07.2016 No. SA-4-7 / [email protected] ):

• when carrying out activities within the framework of a simple partnership agreement, trust management of property;
• when trading excisable goods specified in paragraphs. 6–10 p. 1 tbsp. 181 Tax Code of the Russian Federation;
• when selling gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks);
• when transferring medications on preferential (free) prescriptions;
• when trading products of own production (manufacturing);
• when trading or providing catering services through an object with an area of ​​more than 50 m2;
• if the average number of employees employed in activities subject to PSN exceeds 15 people;
• if during the period of application of the PSN, sales revenue from all types of activities subject to the PSN and simplified tax system exceeded 60 million rubles.

To switch to PSN, an individual entrepreneur must submit an application to the Federal Tax Service Inspectorate in form No. 26.5-1 10 working days before the start of application of this special regime. The use of PSN is automatically terminated upon expiration of the patent term. Upon termination of an activity subject to PSN, an individual entrepreneur, within 10 working days from the date of termination of such activity, submits to the Federal Tax Service an application in form No. 26.5-4 (clauses 2 and 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] ).

In general, the tax is calculated according to the formula (Articles 346.48–346.51 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 established by regional law;

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

Tax accounting is maintained in the Book of Income and Expenses (approved by Order of the Ministry of Finance dated October 22, 2012 No. 135n) for each patent. A tax return is not submitted (Articles 346.52, 346.53 of the Tax Code of the Russian Federation).

If the patent is received for a period of up to 6 months, the tax is paid in the full amount 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 obtained for a period of 6 to 12 months, tax is paid:

• in the amount of 1/3 of the tax amount no later than 90 calendar days after the start of the patent;
• in the amount of 2/3 of the tax amount no later than the expiration of the patent.

Combination of PSN and general mode

The Tax Code of the Russian Federation does not spell out in detail the procedure for distributing general expenses related to activities within the framework of the PSN and activities taxed under the general system. Also, nothing is said about the recognition of income received after the expiration of the patent, but during the periods of application of the PSN. In this article we will explain how such income and expenses should be accounted for.

Cost Allocation

Let's consider the situation. An individual entrepreneur who is on the general taxation system is engaged in construction and retail trade, which has been transferred to the PSN. He rents the building. One part of it is used for a store, and the other for an office. Expenses for renting office space apply to all types of activities of a businessman. Accordingly, he does not have the right to take them into account entirely when determining the tax base for personal income tax. He can reduce income only by that part of it that falls on activities within the framework of the general taxation system. But how to correctly determine this part?

Clause 6 of Art. 346.53 of the Tax Code of the Russian Federation provides that if an individual entrepreneur combines PSN with other taxation regimes, he is obliged to keep records of property, liabilities and business transactions in accordance with the procedure established within the framework of the corresponding taxation regime.

For businessmen using the general taxation system, the procedure for accounting for income and expenses is given in Order No. 86n of the Ministry of Finance of Russia, Ministry of Taxes of Russia No. BG-3-04/430 dated 08/13/2002 (hereinafter referred to as the Procedure). It does not contain a methodology for allocating expenses incurred for the purpose of conducting activities taxed under the general taxation system and other tax regimes. But in paragraph 1 of Art. 221 of the Tax Code of the Russian Federation states that individual entrepreneurs can reduce the income received by actually incurred and documented expenses directly related to the extraction of this income. In this case, the composition of these expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established by Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. Thus, a businessman who combines PSN and the general taxation system determines the share of total expenses attributable to activities within the framework of the general taxation system in the manner established by paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. The Russian Ministry of Finance confirms this (letter dated December 4, 2017 No. 03-11-12/80191, see text on p. 90).

Income when switching from PSN to general mode

In practice, there are situations when, for activities transferred to the PSN, a businessman receives income after the expiration of the patent. For example, an individual entrepreneur, within the framework of the PSN, provided services for the transportation of goods by road (subclause 10, clause 2, article 346.43 of the Tax Code of the Russian Federation). The businessman received payment for these services after the patent expired. Should he take such income into account within the general tax system?

The Russian Ministry of Finance believes that it should (letter dated December 4, 2017 No. 03-11-12/80191). Let us present the logic of the financiers' reasoning. For the purposes of Chapter 26.5 of the Code, the date of receipt of income in cash is defined as the day of its payment, including transfers to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 2 of Article 346.53 of the Tax Code of the Russian Federation). That is, on PSN, income is accounted for on a cash basis. The same method is used when accounting for the income of individual entrepreneurs on the general taxation system (clause 13 of the Procedure). Based on this, specialists from the financial department came to the conclusion that when transitioning from the PSN to the general taxation system, funds during the period of application of the PSN, actually received after the termination of the patent, should be taxed within the framework of the general taxation system.

The position of the Russian Ministry of Finance is confirmed by judicial practice.

In the case considered in the resolution of the Arbitration Court of the North-Western District dated June 22, 2017 in case No. A26-9550/2016, an entrepreneur under the general taxation system provided services within the framework of a patent valid until December 31, 2014. In January 2015, he received money for services provided in 2014 under the PSN. Believing that this income relates to personal income tax, the businessman did not include it in the tax base for personal income tax. However, tax officials thought differently. In their opinion, the income actually received by the individual entrepreneur upon expiration of the patent cannot be recognized as income within the framework of the PSN and is not subject to reflection in the income book of individual entrepreneurs using the PSN. If the service is provided during the validity period of the patent, and the funds for it were received during the period of application of the general taxation system, they should be qualified as income to be taken into account when calculating the tax base for personal income tax.

The courts of first and appellate instances sided with the entrepreneur. They pointed out that the tax authority did not provide evidence that the disputed proceeds were the income of the businessman from the sale of services provided during the period when he applied the general taxation system. According to the judges, funds received by the taxpayer after the expiration of the patent, but definitely related to the conduct of activities in respect of which the patent was issued, cannot form the tax base for taxes of a different taxation system. As the appellate court noted, the value of a patent does not depend on the income actually received; therefore, when payment is received for services provided during the validity period of the patent, the disputed income should be considered received within the framework of the PSN.

However, the district court did not agree with this conclusion. The object of taxation on PSN is the potentially receivable annual income of an individual entrepreneur by type of business activity, established by the law of a constituent entity of the Russian Federation (Article 346.47 of the Tax Code of the Russian Federation). And the tax itself is calculated as a percentage share of the tax base corresponding to the tax rate (clause 1 of Article 346.51 of the Tax Code of the Russian Federation). Thus, the amount of income actually received by an entrepreneur during the tax period for calculating the tax levied in connection with the application of the PSN has no legal significance. From a literal reading of the provisions of Chapter 26.5 of the Tax Code of the Russian Federation, it follows that income within the framework of the PSN are funds received into the taxpayer’s current account during the period when he was on the PSN. In the case under consideration, the funds arrived in the businessman’s account after the expiration of the patent, during the period when he applied the general taxation system. Accordingly, he was obliged to tax the income received in the manner established by Chapter 23 of the Tax Code of the Russian Federation.

A similar conclusion is contained in the resolution of the Arbitration Court of the North-Western District dated November 30, 2017 No. F07-13552/2017 in case No. A42-8920/2016. In this case, the court also recognized that payment for work performed during the period of application of the PSN, but received after the expiration of the patent, does not apply to income under the PSN. It must be taxed within the framework of the taxation system that the individual entrepreneur applied at the time of receipt of funds (in the case under consideration - the simplified tax system) (for more details, see p. 100).

Unified Agricultural Tax (USAT)

All activities of an organization, individual entrepreneur or peasant farm are transferred to the unified agricultural tax, except for that which is carried out within the framework of UTII. This special regime replaces (clauses 2, 3 and 5 of Article 346.1, clause 7 of Article 346.2 of the Tax Code of the Russian Federation):

• Personal income tax (on income of individual entrepreneurs, taxed at a rate of 13%, except for dividends);
• income tax;
• VAT (except import tax);
• property tax.

Unified agricultural tax can be applied by organizations, individual entrepreneurs or peasant farms that are recognized as agricultural producers according to the criteria established for the application of unified agricultural tax (clauses 1–5 of Article 346.2 of the Tax Code of the Russian Federation). Does not have the right to apply the unified agricultural tax (clause 6 of article 346.2 of the Tax Code of the Russian Federation):

• organizations or individual entrepreneurs that produce excisable goods;
• companies engaged in organizing and conducting gambling;
• state-owned, budgetary and autonomous institutions.

To switch to the Unified Agricultural Tax, you must submit a notification in form No. 26.1-1 to the Federal Tax Service at your location (residence) by December 31, 2016. You can leave this special regime in 2021. To do this, you will need to submit to the Federal Tax Service at your place of location (residence) a notification in form No. 26.1-3 no later than 01/15/2018 (clauses 1 and 6 of Article 346.3 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated January 28, 2013 No. ММВ-7-3 / [email protected] ).

The Unified Agricultural Tax rate is 6%. The object of taxation is income reduced by a limited list of expenses. Income and expenses are accounted for using the cash method. Advances are included in income on the date of receipt. Expenses on goods are recorded after they are sold. Expenses on fixed assets and intangible assets are taken into account after commissioning during the calendar year in equal shares every six months (Articles 346.4, 346.5 and clause 1 of Article 346.8 of the Tax Code of the Russian Federation).

Individual entrepreneurs keep tax records in the Book of Income and Expenses (approved by Order of the Ministry of Finance of the Russian Federation dated December 11, 2006 No. 169n). Organizations maintain tax records based on accounting data. The tax return is submitted only at the end of the year (clause 2 of article 346.10, clause 8 of article 346.5 of the Tax Code of the Russian Federation). The advance tax payment is paid for January - June no later than July 25, the tax is paid no later than the deadline for filing the declaration (Article 346.7, paragraphs 2 and 5 of Article 346.9 of the Tax Code of the Russian Federation).

Features of combination in regions

Regional authorities have the right to establish exclusive taxation features within their own territories. Thus, standards may differ in the following areas:

• permitted types of activities for PSN;
• tax rates for patent application;
• preferential rates of the simplified tax system;
• zero rates of PSN and simplifications.

Check the regional specifics of taxation when combining regimes on the official website of the Federal Tax Service.

Legal documents

• clause 1 art. 346.11 Tax Code of the Russian Federation
• Art. 346.43 Tax Code of the Russian Federation
• clause 6 art. 346.45 Tax Code of the Russian Federation

Brief comparative overview of special modes

Briefly about the patent

The patent taxation system (PTS) is one of the special regimes operating in Russia. To work for PSN, you need to acquire a patent - the right to carry out certain activities. You can buy a patent for 1–12 months. The payment for the patent is the payment of tax, so there is no need to submit a return at the end of the period.

Maintain tax and accounting records in the Kontur.Accounting web service. Here you can combine tax regimes and will not get confused with the distribution of expenses.

A patent is purchased for a specific type of activity in a specific region. You can buy several patents for different types of activities in different municipalities. A patent is issued for a limited range of activities. For example, PSN is available for ateliers, hairdressers, dry cleaners, repair shops and so on. These are mainly services and retail trade. The full list is in Art. 346.43 Tax Code of the Russian Federation. This list is not closed and can be supplemented by the decision of local authorities.

PSN is developed only for individual entrepreneurs; organizations cannot buy a patent. In addition, there are other conditions for the use of PSN:

• no more than 15 employees;
• area limitation for public catering and retail trade is 50 square meters. m;
• annual income no more than 60 million rubles.

The amount of tax on SSN cannot be reduced by the amount of insurance premiums, as, for example, on the simplified tax system. But a patent will replace your personal income tax, VAT, with the exception of import transactions, and property tax.

The cost of a patent is calculated as follows:

Patent value = Potential income × 6%

Potential income is determined by regional legislation and is completely independent of the results of your activities. That is, a patent may or may not be beneficial for you.

Types of taxation forms for individual entrepreneurs - UTII and PSN

UTII - imputation - is a taxation system that individual entrepreneurs can use in 2014 to pay taxes. A distinctive feature of UTII is that the income actually received by an individual entrepreneur in 2014 or any other year is not important, since the tax is calculated according to standards that are uniform for all entrepreneurs, including:

• basic profitability (the average indicator of the approximate level of income per unit of accounting for business activity - this value is calculated at the state level and is fixed by the Tax Code of the Russian Federation);
• deflator coefficient (a coefficient calculated by the state, which is updated annually);
• correction coefficient (coefficient determined by the constituent entities of the Russian Federation);
• physical indicator (individual characteristics of the taxpayer’s business, taking into account the number of accounting units).

The Tax Code, Article 346.25, establishes a number of restrictions for taxpayers who can apply UTII in 2014. This is both the type of activity that the individual entrepreneur is engaged in and certain parameters of the physical indicator. It is most convenient to use this type of settlement with the state for those who have problems calculating and confirming their income for a specific tax period in 2014.

PSN - patent taxation system - with this form, the taxpayer can replace the payment of tax for a certain type of activity with the acquisition of a special patent. In fact, the acquisition of this document means exemption from the tax burden for a specific period. If we compare this type of taxation with others, it is most similar to UTII, since the amount of actual income in 2014 is not taken into account when determining the value of a patent. What is a patent, who benefits from using it in their work and what are its advantages?

Patent tax system - general provisions

The patent taxation system is a relatively new form of opportunity for small and medium-sized businesses to resolve their tax burden, which has its advantages. It was put into effect in accordance with the regulatory requirements of the Federal Law of June 26, 2012. No. 94-FZ, and the regulatory framework was the basis of a simplified taxation system, which was replaced by the patent system.

Patent

A patent is a document that entrepreneurs have the right to acquire and use for a period of no more than one calendar year for tax exemption for the type of activity that the individual entrepreneur is engaged in. The cost of a document is a value calculated by the local authorities of a subject of the Federation and represents a value equal to the potential income from a specific type of activity. This potential income will represent the tax base, and the tax rate will be only 6%.

Cost = tax base*6%.

Validity period is within one current calendar year.

That is, it does not matter from what date in 2014 it was purchased, the most important thing is that its expiration date will always be December 31 of the current year.

This restriction was introduced for the sole reason that from every January 1, an updated tax base for each type of activity comes into force.

Payment for the cost of this supporting document is made using the details of the Federal Tax Service inspectorate where it was purchased. Payment terms depend on the validity period:

• more than six months - the entrepreneur has the right to pay one third within 25 days (subsequent calendar days) from the start of its validity, the rest - during December of the current year (for example, 2014);
• less than six months - the amount is paid in full within 25 days (subsequent calendar days) from the start of its validity.

No one has the right to reduce the cost of a document due to various insurance contributions - this is also a difference from taxation according to the UTII type.

The transition to a patent form of taxation in 2014 is a purely voluntary matter. An entrepreneur, if his activity and its financial characteristics fall under the PSN, has the right to contact the Federal Tax Service authorities to switch to the patent system from any other on a convenient working day.

Where to get a patent?

Ideally, a patent is issued where the entrepreneur registered his activities, that is, at the place where he was officially registered. But it is not uncommon for an individual entrepreneur to work in a place other than where he is registered. In this case, the entrepreneur has the right to submit an application for the acquisition of a patent at any inspection of the Federal Tax Service of the constituent entity of the Russian Federation where this very activity will be carried out. Remember that a patent is valid only in the territory of the subjective entity where it was issued.

As an example. If an entrepreneur is registered in the Moscow region, and carries out his commercial activities in 2014 in St. Petersburg, then he must receive this document in St. Petersburg, at any of the inspectorates of the Federal Tax Service.

Requirements for entrepreneurs

Naturally, not every individual entrepreneur has the right to go to the tax authorities to acquire a patent. All requirements for entrepreneurs who can use the patent form are set out in tax legislation, specifically in Article 346.43 of the Tax Code. Subparagraph 2 of this article indicates all types of entrepreneurial activities that a small or medium-sized business organization can engage in to transition to the specified form of taxation.

Moreover, if an entrepreneur is engaged in several types of services and only one of them is covered by a patent, then the law of the Russian Federation and other regulatory documents do not prohibit him from combining several different forms of permission from the tax burden.

The same article establishes several more restrictions on the application of the patent system:

• amount of income - this limitation sets the limits of income from one hundred thousand rubles to one million rubles for one calendar year (subjects of the Russian Federation have the right to adjust them using a deflator coefficient);
• number of hired personnel involved - an individual entrepreneur can attract no more than fifteen (15) people from among the hired personnel to optimize their own business activities.

Patent termination

Due to the fact that such a form of tax as the patent taxation system has a number of restrictions, if during the period of its validity in 2014 an entrepreneur falls under one of them, he ceases to have the right to apply this system. Cases of loss of the ability to use a patent are recognized as follows:

• increasing the number of hired personnel in excess of the permitted number (more than 15 people under contracts of any type);
• failure to pay the cost of a short-term patent within the deadlines established by law (it is worth taking into account the need to have a certain amount of money to be able to pay on time);
• exceeding the maximum allowable amount of income in 2014 - 60 million rubles for all those types of activities of the entrepreneur for which supporting documents were received and which were transferred to the simplified tax system (simplified tax system).

The taxpayer must directly control his own right to use this document. If the advantage is lost, he does not have the right to continue to use it and is obliged to submit a corresponding application of the established form to the same tax office within ten days and switch to any other possible form of taxation. The transition is carried out by submitting another application on the same day, and it is this date that will be considered the end of the PSN.

Transition from UTII to patent: pros and cons

Only individual entrepreneurs can apply for a patent. At first glance, this taxation system is somewhat similar to imputation:

• you pay a fixed tax, regardless of the amount of profit;
• can be combined with other modes (but keep separate records).

Compared to UTII, there is an additional advantage - no reporting to the tax authorities. You pay the full cost of the patent once (or split the payment into 2 parts) and forget about taxes and declarations for the whole year.

Therefore, for small businesses, a patent seems to be the most profitable alternative to UTII. However, not all former “imputed” people will be able to switch to it, since this regime provides for a number of restrictions.

• the list of activities is limited;
• the regime is not suitable for the sale of a number of labeled goods (medicines, shoes, products made from natural fur) and a number of excisable goods (cars, motorcycles, motor oils, gasoline, diesel fuel);
• limit on the number of employees - no more than 15 people;
• annual income limit of no more than 60 million rubles.

Please note: current information about the patent is indicated in the new article “Conditions for the application of the patent tax system in 2021”

We should also talk about the cost of a patent. For some types of activities it is acceptable - for example, for a year of work in the field of hairdressing and cosmetic services in Barnaul (if only 1 employee is hired) you will have to pay only 25,620 rubles (calculated for 2021).

However, the cost of a patent for the same period for retail trade is already much higher. For example, a year of operation of a grocery store in Barnaul would cost its owner 242,100 rubles , or 20,175 rubles per month. This is a fixed amount, regardless of the size of the retail space.

Another disadvantage of a patent is the need to pay at least 30% of the cost of the patent during the first 90 days after registration. The imputation could be paid once a quarter, and when switching to a patent, the entire amount is divided into 2 payments, with the first being at least 33% of the total amount.

For example, when applying for a patent for retail trade worth 242,100 rubles, an entrepreneur will have to pay 80,700 rubles in the first 90 days of work.

And one more significant disadvantage is that the patent cannot be reduced by the amount of insurance premiums for yourself and your employees. Previously, entrepreneurs on UTII actively took advantage of this opportunity, and due to this they significantly reduced the final tax amount.

When should I apply for a patent?

The Federal Tax Service must be notified 10 days before the planned transition. Within 5 days, the tax office must review the application and send a response decision.

Useful link: calculator for calculating the amount of a patent on the Federal Tax Service website.

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