Individual entrepreneur on a patent - income, types of activities, validity period of the PSN

Legal regulation

Chapter 26.5 of the Tax Code is devoted to the patent system. However, it only determines the general aspects of the application of PSN. The legislation of the constituent entities of the Russian Federation is of decisive importance in regulating this regime . Within the framework of the Tax Code, regions independently resolve key issues, in particular:

• on the introduction of PSN on its territory in relation to certain types of activities;
• on expanding the list of activities specified in the Tax Code;
• about the amount of potential income for each type of activity, which is the basis for calculating tax;
• about tax rates.

What taxes does PSN replace?

Individual entrepreneurs who are recognized as PSN payers do not pay basic business taxes. You can find out which ones exactly in the following table.

Table 1. Taxes that a patent replaces

Patent taxation system in 2021 for individual entrepreneurs: types of activities

glazing of balconies and loggias, cutting glass and mirrors, artistic glass processing Services for training the population in courses and tutoring Services for the supervision and care of children and the sick Services for receiving glassware and secondary raw materials, with the exception of scrap metal Veterinary services Renting (hiring) ) residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership Production of folk arts and crafts Other production services (services for processing agricultural products and forest products, including grain grinding, grain peeling, seed oil processing, production and smoking of sausages, processing of potatoes, processing of customer-supplied washed wool into knitted yarn, dressing of animal skins, combing of wool, grooming of domestic animals, repair and production of cooper's utensils and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer’s materials; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; toy repair; repair of tourist equipment and equipment; services for plowing vegetable gardens and sawing firewood; services for the repair and production of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard works; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices) Production and restoration of carpets and rugs Repair of jewelry, costume jewelry Embossing and engraving of jewelry Monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works onto magnetic tape, compact disc Residential cleaning and management services

Features of the mode

The document that confirms the right to apply the regime is a patent. It is issued for one type of business activity . Therefore, if an individual entrepreneur decides to carry out several types of activities under PSN, a patent must be obtained for each of them.

A patent can be applied for any period from 1 to 12 months within a calendar year . In other words, the patent will expire with the end of the year in which it was issued. To obtain a patent for the next year, you need to apply for it again to the Federal Tax Service.

Other features of the mode:

• the amount of tax does not depend on the income received;
• the entrepreneur can determine the number of months during which he will apply the PSN;
• there is no need to wait until the end of the year to start applying the regime;
• if the right to a PSN is lost or the activity is terminated before the patent expires, a patent for the same type can be acquired only from the next calendar year.

Patent taxation system in 2021 for individual entrepreneurs: types of activities

In 2021, the list of permitted activities for individual entrepreneurs on a patent may be supplemented with three more types.

A bill is currently being considered in the State Duma, and if it is approved, it will be possible to buy a patent for:

1. crop production and services in the field of crop production;
2. provision of courier services;
3. street sweeping and snow and ice removal services.

The final decision on what can be done on a patent in a particular region remains with the local authorities. Activities under a patent can be combined with other taxation regimes, but in this case it is necessary to establish separate accounting of income and expenses. Depends on the area, its dense population and standard of living.

Therefore, the authorities of each region, depending on economic factors, establish the potential annual income for each type of activity. This potential income is the patent tax base for individual entrepreneurs for 2021. The cost of a patent is 6% of potential annual income (if there is no preferential rate in the region).

To find out the cost per month, you need to divide this amount by 12. Local authorities can set different potential income depending on the number of employees, the size of the retail space, and the number of residents in the locality. The entrepreneur himself does not need to count anything and look for regional regulatory documents to find out the amount of a patent for an individual entrepreneur in 2021.

If he decides to buy a patent, the tax office will count everything for him. And to find out the cost in advance, there is a convenient calculator on the Federal Tax Service website.

For example, we need to find out how much a patent for dry cleaning services in the city of Lipetsk costs for an individual entrepreneur with one employee. We enter the data into the calculator and get the result: An annual patent for dry cleaning will cost 16,500 rubles.

Accordingly, the cost of one month is 1,375 rubles.

For comparison: in Kazan, under the same conditions, an annual patent for dry cleaning will cost 44,400 rubles. In order to decide whether to choose a patent system or not, you need not only to know the cost of a patent, but also to have an approximate idea of ​​the level of income.

Obtaining a patent

The tax authority must give the entrepreneur an answer no later than 5 days

• in case of a positive decision, issue a patent;
• in case of a negative decision - a notice of refusal to issue it.

From the date of receipt of the patent, the entrepreneur is considered registered as a tax payer in connection with the application of the PSN.

Why can they refuse?

The reasons for refusal are as follows:

• the application indicates the types of activities for which the PSN has not been introduced in the region;
• a patent has been requested for an incorrect term;
• in the same calendar year, the entrepreneur already acquired a patent for a similar type of activity, but lost the right to use it (or ceased this activity);
• The entrepreneur has an arrears on the “patent” tax.

Tax calculation and payment

The tax under PSN is calculated from a tax base equal to the potential annual income for each type of activity. This value is established by law at the regional level.

Tax rate - 6% . In Crimea and Sevastopol, the rate is set at 4% until 2021.

Note! tax holidays for new entrepreneurs . We are talking about individual entrepreneurs from the sphere of production, the provision of consumer services to the population, as well as the scientific and social spheres.

The tax amount is calculated using the formula:

Tax amount = Base / 12 months * n months * 6%,

where n is the number of months for which the patent was issued.

If a patent is purchased for a full year, then the formula looks like this:

Tax amount = Base * 6%

The payment deadlines are as follows:

• if the patent is purchased for a period of less than 6 months - 100% is paid during the validity period of the patent;
• if the patent term is 6-12 months: one third of the amount - in the first 90 calendar days after acquiring the patent;
• the rest - until the patent expires.

Types of activities covered by patent in 2021 for individual entrepreneurs

The possibility of purchasing a patent for an organization was discussed more than once, but was never implemented in practice. As an alternative, LLCs can use a similar tax regime - UTII. The number of individual entrepreneur employees should not exceed 15 people. At the same time, their number is taken into account not only by type of activity under the PSN, but also under other tax regimes.

For example, an entrepreneur runs a business on the simplified tax system, where he already employs 10 people. This means that if he additionally buys a patent, he will only be able to hire 5 more people. The annual income of an individual entrepreneur on a patent is limited to 60 million rubles. If an entrepreneur combines PSN with another tax regime, then the income is taken into account in total. Of course, before you buy a patent, you need to calculate its cost and compare it with the tax burden under other preferential regimes - simplified tax system and UTII.

The peculiarity of the patent taxation system is that the tax here is calculated not on the basis of actual income received, but on the basis of potential income. That is, the state believes that by engaging in the chosen type of activity in a particular region, an entrepreneur receives a certain income. The amount of this income is determined by regional laws, so the cost of a patent for the same type of activity in two neighboring regions may differ significantly. For example, the potential annual income for PSN for hairdressing and cosmetic services in the city.

In Moscow in 2021 it is 990 thousand rubles, and in the Kaluga region - 270 thousand rubles.

Accordingly, purchasing a patent for an entrepreneur with Moscow registration will cost three times more than for a resident of Kaluga. Why? Because it is assumed that prices in Moscow hairdressing salons are higher and there are more clients than in the neighboring region. In addition, the cost of a patent is influenced by a physical indicator: the number of employees, vehicles, retail outlets, real estate rental facilities, etc. In such a way that calculate the amount of tax on PSN and make a decision - to buy or not to buy a patent for an individual entrepreneur for

Accounting and reporting

Patent payers do not file any reporting of taxes paid in connection with the application of this regime. Nevertheless, they must maintain the Income Book of an individual entrepreneur using PSN.

The tax period for PSN is generally recognized as a year. There are features:

• if a patent is issued for several months, then the tax period is the period for which it was issued;
• If the activity is terminated before the expiration of the patent, the tax period is the period from the beginning of the patent until the end of the activity.

Patent cost for individual entrepreneurs in 2021 by type of activity

1 tbsp.

346.51 of the Tax Code of the Russian Federation: potential income multiplied by the rate provided for the PSN.

If the patent is issued for a period of less than a year, the tax is calculated in proportion to the number of months the patent is valid.

Potential income depends on many factors, including the field of activity, and is approved by legislators of the constituent entities of the Russian Federation.

The Code provides for its maximum amount - 1 million.

rub. per year (clause 7 of article 346.43 of the Tax Code of the Russian Federation). But this figure is conditionally maximum.

Firstly, a deflator coefficient is applied to it (clause 9 of Article 346.43 of the Tax Code of the Russian Federation), which for 2021 is set at 1.481.

That is, the largest potential income in 2021 is 1,481,000 rubles. In addition, sub. 4 paragraph 8 art. 346.43 of the Tax Code of the Russian Federation establishes that regions can increase potential income (maximum 10 times) in relation to certain types of business.

As already noted, the potential income from which the cost of a patent is calculated is established by local laws. For example, in, see the cost (price) at the link. Moreover, it may depend not only on the type of activity, but also on the average number of hired personnel, the number and characteristics of transport, the area for carrying out certain types of activities and the territory (region) in which the patent is applicable.

If the indicators specified in the issued patent change upward, the individual entrepreneur must either obtain a new patent or apply a different tax regime to the income arising in connection with the increase in these indicators. This clarification is given by the Ministry of Finance in its letter dated April 29, 2013 No. 03-11-11/14921.

Based on the above, in order to determine how much an entrepreneur must pay by switching to PSN, you should study local legislation. To calculate a patent and find out its price, use the official one.

To do this, select your region, period of activity on the patent, types of activities, etc.

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