Reporting and tax period according to the simplified tax system in 2021 - 2021

Increased the amount of income for the transition to the simplified tax system

Organizations and individual entrepreneurs can change their tax system to the simplified tax system. You can switch to the “simplified” system from the beginning of next year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation). To switch to the simplified tax system, you must submit an application to the Federal Tax Service by December 31 in form No. 26.2-1, approved. by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829. Also see “Moving from “imputation” to “simplified””.

However, it was previously provided that if an organization wants to switch to the simplified tax system from the new year, then its income for 9 months of the previous year should not exceed 45 million rubles excluding VAT, increased by the deflator coefficient (clause 1 of article 248, clause 2 of article 346.12 Tax Code of the Russian Federation).

For 2021, the deflator coefficient was determined as 1.329 (Order of the Ministry of Economic Development dated October 20, 2015 No. 772). Accordingly, if an organization wanted to switch to the simplified tax system from 2021, then its income for January – September 2021 should not exceed 59,805,000 rubles. (45,000,000 × 1.329).

In 2021, the situation is changing. The indicated limits have been increased. In paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation, a fixed value is fixed - 112.5 million rubles. Therefore, organizations will be able to switch to the “simplified” system from 2021 if their income for 9 months of the previous year did not exceed 112.5 million rubles. Moreover, the deflator coefficient will be suspended until January 1, 2021. Accordingly, there is no need to apply a deflator to 112 million rubles.

The new limit (112.5 million rubles) can be applied from 2021. Accordingly, if an organization wishes to switch to the simplified tax system from 2018, then its income for January – September 2021 will not have to exceed 112.5 million rubles. It turns out that more organizations will be able to switch to the “simplified” system from 2021. Please keep in mind that individual entrepreneurs have the right not to take into account the restrictions on limits in order to switch to the simplified tax system. The increase in the said limit is provided for by Federal Law No. 401-FZ of November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

How to switch to simplified tax system

Not all taxpayers can use the simplified tax system in their activities. The possibility of switching to it from 2021 is limited by the following criteria (Article 346.12 of the Tax Code of the Russian Federation):

• The taxpayer's activities are subject to the simplified tax system.
• The average number of employees is no more than 100 people.
• The percentage of participation of other organizations in the authorized capital of a legal entity is no more than 25%.
• There are no branches (other OPs are acceptable).
• The residual value of fixed assets does not exceed 150 million rubles.
• The amount of income for 9 months of 2021 is no more than 112.5 million rubles.

The loss of the right to use the simplified tax system according to the legislation occurs when the income received during the year exceeds the amount of 150 million rubles. For 2021, this amount should be indexed.

Important! Starting from 2021, the limits on number and annual income are allowed to be exceeded. See more details here.

There are several ways to switch to the simplified tax system.

1. If the taxpayer is just registered, within no more than 30 calendar days (from the date of registration) he must notify the Federal Tax Service of his desire to use this system in his activities. The notification of the transition to the simplified tax system is filled out in 2 copies and submitted to the Federal Tax Service in writing or via electronic means of reporting.
2. An existing taxpayer can switch to the simplified tax system no earlier than January 1 of the next year, also by submitting a corresponding application to the tax authority.

IMPORTANT! The legal successor of the reorganized legal entity must also be notified of the application of the simplified tax system.

The deadline for submitting a notification about the transition from UTII to the simplified tax system has been established

As we have already said, as a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers switching to “simplified taxation” from another special regime – UTII. They can work for the simplified tax system from the beginning of the month in which the obligation to pay the “imputed” tax ceased (paragraph 2, paragraph 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification about the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

The deadline for submitting the said notification about the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and stipulated that starting from 2021, a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to pay UTII. Previously, the issue of the deadline for filing a notification was regulated only at the level of explanations from financiers (Letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06/2/123). The amendment is provided for by Federal Law No. 401-FZ of November 30, 2016.

General taxation system: taxes in 2017

When choosing a general taxation system, you must be prepared for the burden of thorough accounting and tax accounting to fall on you. So, what taxes will an enterprise operating on OSNO expect in 2021?

• VAT (rate – 18%);
• Income tax (20%);
• Property tax (the rate depends on the region, but cannot exceed 2.2%);
• Personal income tax (13%).

Note! If an LLC does not operate under the general taxation system in 2021, then it is not required to pay taxes. However, this does not exempt you from filing reports with the tax authorities.

Increased the amount of income to maintain the right to the simplified tax system

The Tax Code of the Russian Federation provides that if, after the end of the reporting (tax) period, the income of an organization or businessman exceeds a certain amount, then it is impossible to continue to apply the simplified tax system (Letter of the Ministry of Finance of Russia dated July 1, 2013 No. 03-11-06/2/24984).

The maximum income limit in 2021 was previously specified in paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation in the amount of 60 million rubles. This amount was required to be increased annually by a deflator coefficient. For 2021, the coefficient was determined as 1.329 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772). Using the coefficient, the maximum income limit under the simplified tax system in 2016 was RUB 79,740,000. (RUB 60,000,000 × 1.329).

From 2021, the maximum amount of income to maintain the right to “simplified” tax has increased to 150 million rubles. From 2021, you cannot receive more than this amount from business and remain on the simplified tax system. Therefore, companies or individual entrepreneurs need to ensure that their income for the first quarter, half of the year, 9 months, and 2021 does not exceed 150 million rubles. Otherwise, they will be deprived of the right to the simplified tax system from the beginning of the quarter in which income exceeds 150 million rubles. This is provided for by Federal Law No. 401-FZ of November 30, 2016.

Please note that the deflator coefficients have been suspended since 2017 until January 1, 2021. Therefore, 150 million rubles should not be indexed to coefficients from 2021.

If income in 2021 does not exceed 150 million rubles, then in 2021 it will be possible to continue to apply the simplified tax system without submitting any notifications to the tax office (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation).

First (in 2021), legislators increased the income limit for 9 months from 45 to 90 million rubles, and the income limit for maintaining the right to the simplified tax system from 60 to 120 million rubles. We reported about this in the article “STS since 2017: how the limits on income and fixed assets will increase.” But then they changed their minds. And they increased the limits even more: to 112.5 and 150 million rubles, respectively.

For the simplified tax system, by order of the Ministry of Economic Development dated November 3, 2016 No. 698, a deflator coefficient of 1.425 was approved. However, this coefficient only misleads the “simplistic” people. There is no need to apply it in 2021. The fact is that the indexation of the income limit for the simplified tax system was suspended from 2021 to 2021 (clause 4 of article 5 of the Federal Law of July 3, 2016 No. 243-FZ). Therefore, in 2021, the income limit that allows you to remain on the simplified tax system should not be multiplied by a coefficient. From 2021, this limit will be equal to 150 million rubles.

Simplified taxation system: taxes in 2017

In 2021, the simplified tax system continues to remain the most popular tax regime in the Russian Federation.

Starting from January 2021, an LLC can apply the “simplified tax” only if its revenue for 9 months of the previous year does not exceed 90 million rubles. As for the limit on fixed assets, it will remain the same - in 2021 this amount is 100 million rubles.

When choosing the “simplified” structure in 2021, the LLC is exempt from paying VAT, as well as income and property taxes. Instead of these taxes, the company pays a single tax, and you can choose the object of taxation: 6% of revenue or 15% of profit. Also, if an organization using the simplified tax system has employees, it is also required to pay payroll tax.

Despite the fact that, as a general rule, companies using the simplified tax system are exempt from property tax, in some cases you will still have to pay this tax. For example, if an LLC owns securities that generate income for the organization. A complete list of situations where you must pay income tax under the simplified tax system can be found in Article 346.11 of the Tax Code of the Russian Federation.

The limit on the residual value of fixed assets has been increased

In 2021, a company could apply the simplified tax system if the residual value of its fixed assets did not exceed 100 million rubles. This value is determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). Also see “Accounting on the simplified tax system”.

Organizations both planning to apply the simplified tax system from the beginning of the new year and those already using the simplified system need to monitor the limit on residual value.

From 2021, the maximum asset value limit has increased from 100 to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs have the right to rely on the new maximum limit on the residual value of their fixed assets.

Keep in mind that individual entrepreneurs do not have the obligation to control the residual value of their assets when switching to the simplified tax system. But if an individual entrepreneur is already running a business using a “simplified” system, then he is obliged to monitor these indicators on an equal basis with organizations (letter of the Ministry of Finance of Russia dated January 20, 2016 No. 03-11-11/1656).

Types of LLC taxation in 2021

At the moment, in our country there are 3 main tax regimes for LLCs:

• OSNO (general taxation system);
• STS (simplified taxation system)
• UTII (single tax on imputed income).

Note! You can learn more about each of the tax regimes for LLCs in our article Questions and Answers from Accounting Lawyers.

In order not to make a mistake when choosing a taxation system for an LLC in 2021, it is necessary to take into account many factors, including:

Type of activity of LLC

The general (basic) tax system is suitable for all types of business, which cannot be said about special tax regimes. Thus, the use of the simplified tax system is impossible when carrying out the following types of activities: the activities of banks, pawnshops, notaries and lawyers, insurance, extraction and sale of minerals (the full list can be found in Article 346.12 of the Tax Code of the Russian Federation).

The choice of activities for UTII is even more modest: this tax system is allowed only for retail trade and some services (the full list can be found in Article 346.26 of the Tax Code of the Russian Federation).

Number of LLC employees

When choosing a simplified tax system or UTII, it is worth considering that the average number of employees for a calendar year should not exceed 100 people.

Regularity of LLC activities

Enterprises that have chosen OSNO and STS as their taxation system pay taxes only if they have received real income. As for UTII, the situation is radically different: the taxable income of an LLC is a fixed amount calculated by the state.

The procedure for recognizing expenses for taxes, fees and insurance premiums has been clarified

Organizations and individual entrepreneurs using the simplified tax system with the object of taxation “income minus expenses” have the right to reduce income by certain expenses when determining the tax base. Until 2021, it was envisaged that expenses incurred for paying taxes, fees and repaying debts on them could be written off as expenses (clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation). So, in particular, the costs can take into account:

• “input” and “import” VAT on purchased goods (works, services);
• other taxes (advance payments thereon) and fees paid in accordance with the legislation of the Russian Federation or additionally accrued as a result of an audit. For example - personal income tax, property tax, land tax, transport tax, state duty and trade tax. Starting from 2021, two important amendments have been made to this norm.

Amendment 1: Recognition of premium expenses

From 2021, insurance premiums come under the control of the Federal Tax Service and its inspectorates. See "Insurance premiums from 2021: overview of changes."

In 2021, insurance contributions (for example, pension, medical, or contributions for temporary disability and maternity) can be taken into account when calculating the simplified tax system. In subparagraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators prescribed the procedure for recognizing expenses for the payment of insurance premiums and debts on them. Starting from 2021, expenses for taxes, fees and contributions must be recognized in the following order:

Amendment 2: recognition of expenses incurred by third parties

In 2021, taxes, fees and insurance premiums for organizations or individual entrepreneurs (including those using the simplified tax system) can be paid by third parties. Legislators made such an amendment to Article 45 of the Tax Code of the Russian Federation. Previously, it was provided that the taxpayer was obliged to fulfill the payment obligation independently. Also see “What will change in 2021: taxes, insurance premiums, benefits, reporting, accounting and online cash registers.”

It is possible that in 2021 a third-party organization, individual entrepreneur or individual will pay his taxes, fees or insurance premiums for the “simplified person”. Will it be possible to take such payments into account when calculating the “simplified” tax? No, starting from 2021, third party payments for taxes, fees and contributions cannot simply be attributed to expenses. However, in subparagraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators provided that expenses can be recognized after repayment of the resulting debt to a third party. Let us explain the procedure for recognizing such expenses in the table.

Thus, in order to take into account payments from third parties in expenses from 2021, it will be necessary to return to these persons the amounts they spent on paying taxes, fees and insurance premiums (or debts on them). This is provided for by Federal Law No. 401-FZ of November 30, 2016.

You can take into account the costs of an independent assessment

Since 2021, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” has come into force. See Independent Workforce Assessment: What You Need to Know.

From 2021, organizations and individual entrepreneurs using the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will be applied according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and individual entrepreneur will have to have documents confirming an independent assessment. For more information about this, see “STS: accounting for the costs of an independent assessment of qualifications in 2021.”

Tax base under the “income-expenditure” simplified tax system

Applying the simplified tax system of 15% “income minus expenses” in 2021, “simplers” keep tax records in a special book - KUDiR. It is based on the indicators entered in this register that advance payments and taxes are calculated.

Income of organizations and individual entrepreneurs under the simplified tax system of 15% “income minus expenses” is recognized on the date of receipt of money to the current account or cash desk, or repayment of debt in another way (offset, etc.). The income listed in Art. 346.15 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, including:

• income specified in Art. 251 Tax Code of the Russian Federation,
• income of foreign companies in which the payer of the simplified tax system is the controlling person, as well as dividends and income on securities subject to income tax (clauses 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation),
• income of individual entrepreneurs, subject to personal income tax at rates of 9% and 35% (clauses 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation),
• the amount of advances returned to the buyer - the income of the period in which the return occurred is reduced by the “refundable” amount (clause 1 of Article 346.17).

When taxable income exceeds the taxpayer's expenses, the resulting difference is subject to tax at a rate of 15%, or a lower rate if such a rate is in effect in the region.

If there are no income and expenses, or when a taxpayer using the simplified tax system of 15% has no income, but has expenses, there is no tax base, which means no tax is paid.

The activities of an organization or individual entrepreneur can develop like this: during the tax period, income was received, but the amount of expenses exceeded them, and a loss occurred. In such a situation, you will have to pay tax, but not 15%, but the minimum - 1% of annual income. Also, with a simplified tax system of 15% “income minus expenses”, the minimum tax is paid if, when calculating the tax in the usual manner, its amount turned out to be less than the amount of the minimum tax (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

We clarified the conditions for combining the simplified tax system with UTII or the patent system

Until 2021, it was stipulated that when combining the simplified tax system and UTII, it was necessary to keep separate records of income and expenses for each applicable tax regime. If it is impossible to organize such accounting, then when calculating the tax base, expenses must be distributed in proportion to the shares of income under different regimes (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).

From 2021, exactly the same procedure will be used not only for UTII, but also in the case of combining the simplified tax system and the patent taxation system, which individual entrepreneurs can apply. At the same time, it is clarified that income and expenses under UTII and the patent system do not need to be taken into account when calculating the tax base under the simplified tax system. This is provided for by the new wording of paragraph 8 of Article 346.18 of the Tax Code of the Russian Federation. Thus, revenues from a patent or “imputed” single tax under the simplified tax system will not increase. These amendments to the Tax Code of the Russian Federation since 2017 are provided for by Federal Law No. 401-FZ dated November 30, 2016.

Changes to the simplified tax system in 2017

Some of the changes that come into force in 2021, which relate to the limits for the transition and use of the simplified tax system, are already indicated above.

In addition to these, there are several other important amendments:

• Insurance premiums came under the control of the Federal Tax Service.
• Added reporting on insurance premiums.
• Reporting to Rosstat has been added.
• The obligation to maintain online cash registers has been introduced.

In conclusion, I would like to repeat that it is extremely important to choose the right tax system for business. This will free up additional funds that can be used for further development of the enterprise. Do not forget about other taxation systems, for example: PSN, UTII and others. Perhaps in your situation they will bring greater benefits than the “simplified” approach.

We clarified how individual entrepreneurs can reduce the single tax on insurance premiums

Until 2021, individual entrepreneurs (IP) without employees using the simplified tax system with the object “income” had the right to reduce the amount of “simplified” tax (advance payments) on insurance contributions paid “for themselves” to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount (clause 3.1 Article 346.21 of the Tax Code of the Russian Federation). However, the wording “at a fixed rate” has often caused controversy among the accounting community. The fact is that individual entrepreneurs’ insurance premiums “for themselves” are formed from two values:

1. a fixed amount of contributions, which is calculated based on their income not exceeding 300,000 thousand rubles per year;
2. the amount of contributions, which is calculated at 1% of income exceeding 300,000 rubles.

Some accountants believed that the amount of contributions from an income of more than 300,000 rubles is a variable value and cannot be called “fixed contributions.” Hence, disputes arose about whether the “simplified” tax could be reduced by such amounts of contributions.

From 2021, disputes in this regard should disappear, since the provisions of Article 430 of the Tax Code of the Russian Federation will clearly establish that the entire amount of individual entrepreneurs’ contributions “for themselves” is fixed. In paragraph six of clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which allows individual entrepreneurs to reduce the tax under the simplified tax system on insurance premiums “for themselves”, from 2021 it was prescribed that the single tax can be reduced for pension and medical contributions. The mention of “fixed size” has disappeared from this norm. Accordingly, the simplified tax system can be reduced by the entire amount of contributions that the individual entrepreneur transfers “for himself.” Also see “Insurance premiums of individual entrepreneurs “for themselves” in 2017: how much to pay to the Federal Tax Service.”

Developed a new form of income and expense accounting book

Starting from 2021, organizations and individual entrepreneurs on the simplified market must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers using the simplified tax system with the object “income” must show a trade fee that reduces tax under the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, starting from 2021, it will be necessary to affix a stamp in the book of accounting and expenses if the organization, in principle, has such a stamp. That is, the presence of a seal will become optional. Also, in column 4 “Income” of Section I of the book, there is no need to indicate the profit of controlled foreign companies. More information about this will appear in the order in which you fill out the book. You can familiarize yourself with the draft of the new book of accounting and expenses under the simplified tax system by following the link.

The updated book must be used from January 1, 2021. There is no need to redo the book of income and expenses that was kept in 2016. Order of the Ministry of Finance, which made changes to the book of accounting of income and expenses according to the simplified tax system - dated December 7, 2010 No. 227n. For more details, see “New form of book for accounting income and expenses under the simplified tax system from 2021: what has changed.”

The BCC for the minimum tax under the simplified tax system has been abolished

From 2021, a separate BCC for the minimum tax paid by companies using the simplified tax system with the object “income minus expenses” has been abolished (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

BCCs used in 2021 to pay the single tax, arrears and penalties under the simplified tax system will be used from 2021 also to pay the minimum tax. In connection with this change, the minimum tax for 2021 will need to be transferred to the KBK for the usual “simplified” tax - 18210501021011000110. See “KBK according to the simplified tax system in 2017”.

Note that previously for companies on the simplified tax system with the object “income minus expenses” there were two separate codes. This caused confusion. If a company mistakenly transferred advances to the minimum tax KBK, then inspectors assessed penalties. This, of course, was unfair. See “The BCC will be abolished for paying the minimum tax under the simplified tax system.”

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19.01.2017

Rates of the simplified tax system by region

Crimea

Minimum rates for constituent entities of the Russian Federation can take the following values:

• c1% – from income;
• 5% – from income minus expenses.

For example, according to the law of the Republic of Crimea dated October 26, 2016 No. 293-ZRK/2016, the rate for the simplified tax system in its territories in 2021 - 2021 will be:

• 4% – from income;
• 10% – from income minus expenses.

In 2021, these values ​​were 3 and 7%, respectively. At the same time, in 2021–2021, Crimea may reduce the rate for the “income minus expenses” object to 3%.

Moscow

In the main capital, the simplified tax rate for the object “income minus expenses” has been reduced to 10% in relation to such types of activities as:

• manufacturing industries;
• sports activities;
• animal and plant breeding activities;
• social services for these species.

But there are some nuances here too. Such a preferential type of activity must bring in at least 75 percent of the revenue for the entire tax period.

In each case, the final tax rate for the simplified tax system is regulated by the relevant law of the region of Russia.

Private entrepreneurs

As for individual entrepreneurs, in general, regional laws do not exclude a 0% rate for businessmen. But in the event that entrepreneurs are registered after the relevant preferential provisions have been put into effect. In addition, there are other conditions.

These individual entrepreneurs must conduct their activities in the following areas:

• social;
• scientific;
• production;
• various household services.

Moreover, more specific classes should be prescribed by the constituent entities of the Russian Federation in the relevant laws. Therefore, the new simplified tax rates , if adopted, will not greatly affect these areas.

Important: for the areas listed above, at the end of the tax period, revenues from the relevant activities should amount to at least 70% of the total income. In addition, regions may impose additional restrictions on the application of the 0% zero rate.