UTII for cargo transportation in the Russian Federation
A single tax on imputed income can be applied by individual entrepreneurs or organizations engaged in road transportation and having in their possession (ownership or lease) no more than 20 vehicles used for their intended purpose (clause 2 of Article 346.26 of the Tax Code of the Russian Federation). It is necessary to clearly understand that this type of taxation can only apply to the provision of cargo transportation services on a reimbursable basis.
In order to switch to UTII, individual entrepreneurs need to register as a taxpayer with the tax authority at their place of residence, and organizations - at the location of the organization. Based on the Letter of the Federal Tax Service of Russia dated June 10, 2016 No. SD-4-3/ [email protected] allows entrepreneurs to assess the possibility of their transition to conducting activities that allow them to apply UTII. The letter provides an explanation from the tax authorities about who can take advantage of this taxation system. If an entrepreneur or organization has the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles, then in this case it is quite appropriate to use the UTII taxation system.
UTII regime for vehicle repair, maintenance and washing
Subp. 3 p. 2 art. 346.26 of the Tax Code of the Russian Federation classifies the provision of services for repair, maintenance and washing of motor vehicles as falling under UTII. These services for the purposes of applying UTII in accordance with paragraph. 9 tbsp. 346.27 of the Tax Code of the Russian Federation include:
- Services provided for a fee to individuals and legal entities - code 45.2 according to OKVED 2 OK 029-2014 (NACE rev. 2), approved. by order of Rosstandart dated January 31, 2014 No. 14-st).
- Services, also provided for a fee, for technical inspection of vehicles for the purpose of their admission to participation in road traffic (mandatory state technical inspection) - code 71.20.5 according to OKVED 2.
It is impossible to apply UTII in accordance with paragraph. 9 tbsp. 346.27 of the Tax Code of the Russian Federation when providing services:
- for refueling vehicles;
- warranty repairs and maintenance;
- storage of vehicles in paid and impounded parking lots.
But the Ministry of Finance and the courts are still arguing about the possibility of using UTII when renting out a vehicle with a crew. In what cases judges and officials allow the use of a special regime, find out from the Tax Guide. To do this, get trial access to ConsultantPlus for free.
When should UTII not be used for cargo transportation?
There are cases when UTII cannot be used even when using road transport:
| Activity | A comment |
| Transportation of cargo from office to office using a vehicle owned by the organization and a driver who is a full-time employee of the enterprise | In this case, the pure cargo transportation service is not provided, so the activity does not fall under UTII. |
| Delivery of goods to buyers under a sales contract | A purchase and sale agreement is not a transport services agreement, therefore, if these services are not paid separately, UTII cannot be applied. |
Thus, only entrepreneurs who receive monetary remuneration for the transportation of goods accompanied by relevant documents can take advantage of the right to work for UTII.
Road transport of goods in the regions of Russia
To provide long-distance transport services across Russia, the optimal solution would be to use a Euro truck with a maximum carrying capacity of 20 tons. This is due to the fact that when transporting by road over long distances, the cost of sending cargo is quite high, therefore, the greater the amount of cargo that is transported, the lower the cost for the service of transporting one unit of goods will be. Often, the difference in the cost of transportation by vehicles with a carrying capacity of 10 and 20 tons is about 15 percent, despite the fact that the cargo transported is half as much. Therefore, if you need to carry out freight transportation of small cargo over long distances, we recommend using the groupage cargo service, or sending additional cargo.
Calculation of UTII tax for cargo transportation
To calculate UTII for cargo transportation, it is necessary to determine:
- Object of taxation – imputed income of the taxpayer
- Tax base – the amount of imputed tax.
- Physical indicator - the number of vehicles used to transport cargo.
- Basic income - 6,000 rubles.
First you need to determine the tax base for the reporting period:
| Tax base for UTII for the reporting period | = | Basic profitability per month (6000.00) | * | ( | Physical indicator for 1 month of the quarter | + | Physical indicator for the 2nd month of the quarter | + | Physical indicator for the 3rd month of the quarter | ) |
If municipalities do not apply a reduced UTII rate, then the UTII tax rate of 15% is used.
After calculating the UTII tax base, you can obtain the amount of tax payable to the budget using the following formula:
UTII = Tax base for UTII for the quarter * 15% – Insurance premiums
Individual entrepreneurs or organizations have the right to reduce tax payments by the amount of insurance premiums (Article 346.32 of the Tax Code of the Russian Federation):
| Taxpayers | A comment |
| Individual entrepreneurs | · When paying insurance premiums for employees participating in activities regulating UTII. The amount calculated may be more than 50% of the tax paid. · When paying insurance premiums for yourself (there are no employees) - reduce the amount of UTII for compulsory health insurance and compulsory health insurance payments without the 50% threshold. |
| Legal entities | · When paying insurance premiums for employees participating in activities regulating UTII. The amount of the calculation cannot be more than 50% of the tax paid. |
Tax payment must be made before the 25th day of the month following the reporting period (Article 346.30 of the Tax Code of the Russian Federation): (click to expand)
| Taxable period | Deadline for payment of UTII |
| 1st quarter | until April 25 |
| 2nd quarter | until July 25 |
| 3rd quarter | until October 25 |
| 4th quarter | until January 25 |
An example of calculating UTII for transportation
The entrepreneur is engaged in the transportation of passengers in St. Petersburg and has 1 car at his disposal. The transportation is carried out by himself, there are no hired workers. The number of seats is 3. We use the formula:
UTII for the quarter = (DB × FP × K1 × K2 × Tax rate) × 3
Tax base = 1500 (basic profitability for passenger transportation) × 3 (number of seats) × 2.005 (K1) × 0.25 (K2) = 1500 × 3 × 2.005 × 0.25 = 2,255.63 rubles;
tax rate = 15%;
UTII for the month = 2,255.63 × 15% = 338.34 rubles;
UTII for the quarter = 338.34 × 3 = 1015.02 rubles.
When calculating the tax for cargo transportation, we will use a base profitability of 6,000 rubles, and the physical indicator will not be the number of seats for passengers, but the number of cars that are involved in generating profit. Cars that are under repair or in stock are not taken into account when calculating the tax.
Responsibility for violation of tax laws
In case of violation of tax laws, penalties are provided:
| Violation | Collection |
| Lack of payment or incomplete payment of tax (if the act is not intentional) | Fine: 20% of the unpaid amount |
| Failure to pay or incomplete payment of tax (the act is intentional) | Fine: 40% of the unpaid amount |
| Activities without registration as a taxpayer | 10% of income (at least 40 thousand rubles) |
| The application for registration was not submitted on time | 10 thousand rubles |
Cost and registration procedure
You can switch to this tax collection regime at the beginning of the calendar year. This can be done by contacting the tax service in person. The transition process has 2 options:
- It takes place at the supervisory authority at the place of residence of the individual entrepreneur if he is engaged in activities related to retail trade of a differential or delivery nature. This list also includes advertising on vehicles and the transportation of passengers and cargo.
- The application is submitted at the place of business if the services provided do not fall into the list listed above.
To calculate the amount of duty, a value such as a physical indicator is used. When carrying out cargo transportation, this number indicates the number of vehicles that are used in the work process. The estimated profit for this business is 6,000 rubles for each car. This value will be used in the calculation.
In order to register as a reporting person on UTII, an entrepreneur must contact the supervisory authority with the following package of documents:
- application for registration with the tax authority;
- original certificate issued upon registration of individual entrepreneurs;
- original and copy of the certificate that was issued upon registration;
- passport.
The registration process takes one working week. After this, the entrepreneur will be given a decision: either he will be registered as a UTII payer, or he will be refused.
Using online cash registers
Online cash registers will undoubtedly take their rightful place in doing business. This innovation will allow tax authorities to receive up-to-date information about completed trading transactions online. An online cash register requires slightly different equipment:
- no need for ECLZ;
- no need for fiscal memory;
- A fiscal accumulator is required.
The fiscal drive is a replaceable unit that serves as storage, protection, and transmitter of information to the tax authorities. Once the fiscal drive is full, it will have to be replaced. Each copy must be registered electronically with the Federal Tax Service.
How the online UTII calculator will help, payment deadlines and tax declaration procedures
The online calculator will help not only calculate the amount of tax to be paid, but also fill out the UTII declaration. The fact is that the lines and columns from the declaration are almost all the values that need to be entered into the online UTII calculator to obtain the estimated tax amount. The service is absolutely free and is suitable for both legal entities and individual entrepreneurs with or without hired employees. The online UTII calculator allows you to calculate the amount of tax for the 1st type of activity. If you have more of them, the tax amounts obtained as a result of calculating the tax for each type of work should be added up.
The online UTII calculator can be opened at this link
The tax is calculated based on the results of each quarter and is due no later than the 25th day of the month following the reporting month. If the deadline falls on a weekend or non-working day, it is moved to the next closest working day. In 2021, all payment deadlines will be shifted accordingly. Last dates for tax payment:
- January 27 - for the 4th quarter of 2019;
- April 20 - for the 1st quarter of 2020;
- July 27 - for the 2nd quarter of 2020;
- October 26 - for the 3rd quarter of 2021.
The declaration is submitted by the 20th day of the month following the reporting quarter.
The calculation from the calculator can be transferred to the UTII declaration. ConsultantPlus experts explained in detail how to do this correctly. Get trial access to the K+ system and upgrade to the Ready Solution for free.
Let's consider the algorithm for calculating UTII in 2019-2020.
When will the special regime be lifted?
For entrepreneurs and organizations conducting their activities in accordance with UTII, the special regime will be canceled on June 30, 2021. It is from July 1, 2021 that they will be required to start using online cash registers.
Until July 1, 2021, UTII taxpayers have the right, on their own initiative, to start working with online cash registers - no sanctions by the tax authorities will be applied in relation to this initiative.
| Term | Explanation |
| Until July 01, 2021 | Voluntary use of the online cash register |
| From July 01, 2021 | Mandatory use of online cash register |
Before starting to use an online cash register, entrepreneurs need to carry out preparatory work:
- purchase cash register equipment directly;
- organize connection of the cash register to the Internet;
- determine fiscal data with the operator and formalize a contractual relationship with him (at the cash desk it is indicated to indicate the operator’s IP);
- register an online cash register with the Federal Tax Service and receive a registration card.
After the preparatory work has been completed, the online cash register will be ready for use.
For non-compliance with the law and the lack of an online cash register, significant fines are provided (for legal entities at least 30,000 rubles, for individuals at least 10,000 rubles).
Single tax on imputed income: general information
The income of the organization does not affect the amount of the single tax in any way. In general, imputation is an alternative to paying three main taxes:
- Income tax (legal entities) or personal income tax (individual entrepreneurs);
- Property tax;
- Value added tax.
Also, one of the obvious advantages of using this special tax regime is that it falls under the law on the possibility of reducing insurance payments. As part of the application of UTII, the taxpayer has the right to reduce the amount of UTII at the expense of insurance payments paid in favor of employees. This is another important aspect of using this tax regime.
Common mistakes in maintaining UTII
The table describes common mistakes in maintaining UTII:
| Common mistakes | Explanation |
| The start date of business activity is incorrectly determined | An application to the tax office must be submitted within 5 days from the date of commencement of activities falling under UTII. If an application is submitted earlier, entrepreneurs will have to pay tax for the period when no activity was actually carried out. The date of the first economic fact can be considered the beginning of activity and only from this date a 5-day report must be kept when it is necessary to submit an application to the tax authorities. |
| Freight carriers take into account all vehicles as a physical indicator | As a physical indicator, it is necessary to take into account only those vehicles that are directly involved in generating income. Those vehicles that were under repair, conservation, etc. at the time of tax calculation. are not taken into account as a physical indicator. The consequence of this error is an incorrect calculation of the tax base. |
| Incorrect calculation to reduce the amount of UTII | Individual entrepreneurs working independently have the right to reduce UTII by fixed contributions paid for themselves. But if an individual entrepreneur hires workers, then this right is lost, but the tax amount can be reduced through insurance payments for employees, even if these payments exceeded 50% of the tax amount. Legal entities can also reduce the size of UTII at the expense of insurance payments for employees, but not more than 50%. |
| Lack of activity when applying UTII | UTII is a tax that does not depend on the income received, so even if there is no actual activity of the company or entrepreneur, the tax will still have to be paid. This explains the lack of point in switching to UTII in advance. If an activity falling under UTII is suspended for any reason, it is better to deregister with the tax office. In this case, the tax will be charged on the number of days of the quarter when the activity was carried out. |
How to reduce tax on Plato
If you are an individual entrepreneur and own a heavy-duty vehicle with a carrying capacity of more than 12 tons, it is quite logical that you make payments to the Platon system. This is not a tax, but a fee and it is federal.
In connection with the introduction of this system, the President of the Russian Federation made a proposal to abolish the transport tax for owners of heavy trucks. The tax was not abolished, but a certain benefit began to apply.
Car owners can take advantage of this benefit if they have deposited into the Platon system an amount exceeding or equal to the amount of the calculated transport tax. In this case, they do not pay transport tax at all.
If the amount of the fee paid is less than the amount of tax, then the entrepreneur can reduce the tax by the amount that was paid by him.
You need to contact the Federal Tax Service in your region for detailed information.
Features of calculating UTII in 2019–2020 using examples for individual entrepreneurs and LLCs
Example 1.
IP Butko S.V. provides cargo transportation services using one vehicle. It operates in the Belorechensky district of the Krasnodar Territory (K2 is 0.991) without hired employees and uses UTII. In the reporting quarter, he paid 3 thousand contributions for himself. To make the calculations easier, the entrepreneur entered all this data into the appropriate fields of our online calculator and received a tax amount payable equal to 2,365 rubles.
Important! Individual entrepreneurs without hired employees have the right to reduce the single tax to zero for the entire amount of insurance premiums paid for themselves and the amount of deduction provided for the purchase of an online cash register. And individual entrepreneurs and legal entities with employees can reduce the tax by the amount of paid contributions and other payments by no more than half (clause 2 of article 346.32 of the Tax Code of the Russian Federation).
Let's look at an example.
Example 2.
Smileyk LLC is engaged in retail trade in a store with an area of 30 m2. The K2 value in the region is 0.85. In the reporting quarter, 15 thousand rubles were paid. insurance premiums for employees. The accountant entered all the above data into the appropriate fields of the online UTII calculator and received the amount of tax to be paid.
Attention! The UTII calculator (2019 – 2020) is equipped with appropriate checkboxes that each taxpayer selects depending on his status (individual entrepreneur without hired personnel or legal entity and individual entrepreneurs).
The accountant decided to check the accuracy of the calculation and substituted all the values into the formula given in the 2nd section of the article. The tax amount was 41,413 rubles. (1,800 x (30 + 30 + 30) x 2.005 x 0.850 x 15%). The company has the right to reduce the result obtained by the amount of the listed insurance premiums, but not more than 1/2. But 22 thousand rubles. contributions more than 50% of the tax amount RUB 20,707. (41,413/2). Therefore, the amount of tax payable was 50% of the calculated tax.
