Change in the cost of a patent for 2021: fixed advance personal income tax payments for a patent 2021, taking into account the deflator coefficient for 2021, patent calculation - how much will a patent cost for migrants in

USN or PSN?

Special tax regimes help entrepreneurs reduce tax documentation and payments. Each mode has its own advantages for certain types of activities. If a businessman has several of them in his arsenal, it is worth thinking hard about the advisability of one or another special regime and, possibly, about replacing or combining them.

Common features of PSN and simplified tax system:

the same tax rate – 6% of income;
fixed insurance premiums “for yourself” (depending on the minimum wage);
annual revenue is limited to 60 million rubles;
accounting is not necessary;
You can combine the regimes both with each other and with other tax systems.

What are the differences between the patent system and the “simplified” system?

There is no need to generate reports and submit declarations, just fill out the Income Book.
It is not necessary to install cash registers, but to issue strict reporting forms to all clients instead of checks.
An entrepreneur is not required to pay a number of taxes:
personal income tax;
property tax for individuals if they are involved in business.
The validity of a patent lasts from 1 to 12 months.
Each subject of the Russian Federation is required to obtain its own patent.
You can hire workers, but no more than 15 people.
The single tax cannot be reduced, unlike the simplified tax system, where such a possibility is real for a single individual entrepreneur due to fixed payments.

RESULT: when is it profitable to switch to the patent system? The transition from the simplified tax system to a patent is advisable for an entrepreneur if in a given region he expects income from his activities in an amount significantly greater than the cost of the patent itself.

Termination of activities early

The advantages of the patent tax system are obvious, but the entrepreneur’s intentions may change: let’s consider whether it is possible to close a patent for an individual entrepreneur before its useful life expires.

Patent taxation system under Art. 346.43 of the Tax Code of the Russian Federation is canceled automatically when the expiration date approaches. In accordance with paragraph 5 of Art. 346.45 of the Tax Code of the Russian Federation, a patent is issued for a period of 1 to 12 months within a calendar year. Thus, the validity period of the PSN naturally ends on December 31. There is no automatic renewal: if an entrepreneur wants to continue working in the same way, he will have to apply for a new one.

But the Tax Code of the Russian Federation provides an algorithm for how to close an IP on a patent ahead of schedule in 2021, and it can be applied in the following cases:

If the individual entrepreneur voluntarily ceases to engage in the activity for which the patent system is registered.
If his business has gone beyond the requirements for those applying PSN: in terms of revenue (more than 60 million rubles per year) and in terms of the number of employees (more than 15 people).
If the individual entrepreneur decides to terminate the business early, the patent will also be closed upon termination of the individual entrepreneur’s activities.

Who can plan the transition?

Not all businessmen have the right to change the current tax payment system to a patent one. For the replacement to be legally valid, 2 conditions set out by the Ministry of Finance of the Russian Federation in letter No. 03-11-12/50675 dated November 25, 2013 must be met:

the patent tax regime is permitted for use in the relevant constituent entity of the Russian Federation;
the type of business activity is contained in the transfer permitted for PSN, clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, and cooperation is allowed with both individuals and organizations.

ATTENTION! This list can be expanded: you can add household services from OKUN to it (clause 8 of Article 346.43 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-11-11/45760 dated September 12, 2014), if they are provided only to individuals.

Who can't switch to PSN

If the type of activity of an individual entrepreneur, although included in the list of those permitted for a patent, is carried out under a simple partnership agreement (joint activity) or within the framework of trust management of property, PSN is not available for such persons.

What changes are expected on PSN from 2021

According to legislators, the proposed changes will make the patent system more popular. In particular, they must prevent the mass deregistration of individual entrepreneurs and their transition to self-employment.

The cost of a patent can be reduced by the fees paid

The biggest problem on the PSN is related to the insurance premiums of individual entrepreneurs for themselves. Not only do they have to be paid, regardless of income, but also the patent is the only system where the transferred contributions did not in any way affect the calculation of the tax.

But already in 2021, for individual entrepreneurs on the PSN, a tax reduction procedure will be established, which is currently in effect on UTII and simplified tax system Income:

if the entrepreneur does not have employees, then he has the right to reduce the cost of the patent by the entire amount of contributions paid for himself;
if the individual entrepreneur is an employer, then the cost of the patent can be reduced by no more than 50%.

If an entrepreneur without employees has several patents, and the value of one of them is not enough to fully account for the contributions, they can be deducted from other issued patents.

Since there are no declarations on PSN, you will need to indicate your desire to take contributions into account when calculating the cost of a patent in a special application. Its form will be developed by the end of this year.

The list of activities for PSN will be significantly expanded

You can find out exactly what types of activities can be carried out within the framework of the PSN from Article 346.43 of the Tax Code of the Russian Federation. The list is constantly updated, and currently there are 63 items.

The bill provides for expanding this list to 87 positions. However, this does not mean that a patent can be issued for another 24 new types of activities in 2021. It’s just that some types of activities, now combined into one point, have been moved to different ones.

In particular, this applies to paragraph 21, which now combines various production services. And if previously it was necessary to take out one patent for all these services, now you will have to buy different ones, for each such service separately.

But there are innovations here too. Thus, PSN in 2021 can be used for previously unavailable types of activities:

parking services;
advertising services using vehicles;
outdoor advertising distribution services using advertising structures.

It will also be possible to issue a patent for renting out real estate, regardless of whether it belongs to an individual entrepreneur or not. For now, ownership of objects for this type of activity is mandatory.

The area of the retail space or catering service hall will be increased to 150 square meters. meters

As we have already said, now retail trade and catering services on PSN are limited to an area of only 50 square meters. meters. And after the abolition of UTII, small shops and cafes that do not fit into such limits had to switch to the simplified tax system or OSNO. To give them the opportunity to have a greater choice of tax regimes, deputies proposed increasing this area to 150 square meters. meters.

Unfortunately, the ban on trade in some labeled goods (shoes, medicines, fur products) within the framework of the PSN remains in force. And perhaps other product categories will be added to this list.

Fully or partially?

If an entrepreneur has several relevant types of activity in his arsenal, the law allows him to combine the simplified tax system and the PSN in the way that seems more profitable to him. Or you can completely change the “simplified” form to a patent if the activities fall within those permitted under the PSN.

When combining tax systems, it is important to take into account the following nuances:

profitability under both tax systems together should not exceed the limit of 60 million rubles;
income from activities on the simplified tax system must be substantiated by a declaration that does not include income from the special tax system; this document is submitted in its own way at the end of the reporting year;
if there were no violations of the conditions, the right to the simplified tax system, even if the regimes are combined, will remain with the individual entrepreneur for the next tax periods; it does not need to be specifically confirmed.

Types of activities under patent in 2021

An individual entrepreneur can conduct patent activity only in those areas that are listed in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation and in local patent laws. Regional authorities do not have the right to exclude anything from the list of NCs when determining which types of activities are covered by the patent in their area, but can supplement it with household services.

The full list of types of activities contained in the Tax Code in 2021 includes 63 types of work and services, in particular:

repair, sewing and knitting of clothes; shoe repair, sewing, cleaning and painting; production of leather and leather products; dry cleaning and laundry services; carpet production;
production and repair of metal goods; repair of household appliances, watches and manufacturing of metal products; furniture repair; repair and maintenance of vehicles;
renovation of housing and buildings; installation, electrical and plumbing installation, welding work; design of residential interiors;
cutting, artistic glass processing, glazing of loggias and balconies;
transportation of passengers and cargo by water or road transport;
activities related to the development of programs and databases are covered by a patent; computer repair;
tutoring and course training services; translation services;
supervision and care of the sick and children; care for the elderly and disabled; house cleaning and housekeeping; cooking by a chef at home;
medical and pharmaceutical activities with a license; veterinary medicine;
services of hairdressers and cosmetologists;
repair, embossing and engraving of jewelry; stone processing for monuments; production of handicrafts;
sound recording; photographic services, film laboratory services;
we also apply the patent in 2021 to activities for the reception of glassware and recyclables, except scrap metal; collection and disposal of waste, processing of recyclable materials;
non-stationary and stationary retail trade in trading floors up to 50 sq. m;
catering services in the presence of a customer service hall of up to 50 sq. m and without them;
production of dairy products; baking bread and flour products;
other production services for which a patent is issued (the list of activities in clause 21, clause 2, article 346.43 of the Tax Code of the Russian Federation includes processing of agricultural products, production and repair of agricultural implements, felting of shoes, engraving work, etc.);
marketing of agricultural products; slaughter, transportation, grazing; management of hunting farms; fishing and fish farming; forestry;
landscaping and floriculture; growing seedlings, seeds, seedlings; collection and preparation of medicinal plants; processing, canning and drying of vegetables and fruits;
private detective activity with a license; security services and street patrols, etc.

Have the types of patents for individual entrepreneurs changed for 2021? The latest additions to the list of patent activities came into force on January 1, 2016, and since then this list has not changed.

Algorithm for switching to a patent

An individual entrepreneur can choose the option in which part of his activities will be taxed under a simplified system, and the part that is suitable by law is transferred to the STS, or make a complete transition, completely abandoning the simplified tax system. To do this, the following steps are required:

Submitting an application at least ten days before the planned start of work on the patent, and it is required to indicate the desired period of activity of the patent (up to 12 months or before the end of the calendar year). It is enough to contact the tax office at the place of registration of the individual entrepreneur. You can submit a document:
through a representative (by proxy);
send by mail;
through the Internet.

IMPORTANT! A document confirming payment of tax under the patent system is not provided to the tax office.

5 days of waiting for the application to be considered by tax authorities.
Issue of a patent in the form approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/599 dated November 26, 2014, or refusal to issue in the form from Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/957 dated December 14, 2012. Simultaneously with the patent, the individual entrepreneur will receive a certificate stating that he is registered as a PSN payer (letter of the Federal Tax Service No. PA-4-6/22635 dated December 29, 2012).

NOTE! A newly minted individual entrepreneur can immediately choose a patent taxation system by indicating this in the application. Then he will be issued a patent simultaneously with registration documents.

Voluntary refusal

Practice shows that entrepreneurs often, when determining the tax regime, first of all choose the patent system, since it offers the maximum number of privileges when doing business. However, as a result, individual entrepreneurs do not always meet the established conditions, in particular regarding the number of employees and total income.

The legislator allows voluntary refusal to obtain a patent, but this is possible only in specifically established cases:

1) Situations where a person has submitted an application to purchase a patent, but the tax service has not yet issued a document confirming the validity of the PSN. Registration and registration of an entrepreneur in the taxation regime under consideration, according to the law, should take no more than five days. During this period, the individual entrepreneur’s refusal will be considered lawful.

2) Situations for which amendments were made to the legislation. If a person has already received permission to switch to the PSN regime, but the authorities have changed the provisions of the law regulating this issue, which does not suit the entrepreneur.

The legislator does not accept other reasons for abandoning the patent system as valid.

Voluntary refusal is always accompanied by a statement drawn up in free form due to the lack of a unified form. A person writes an application to the head of the tax service with a request to note the procedure for registering a PSN or to abolish it based on changes in legislation. The appeal always ends with the date of preparation and the personal signature of the interested subject.

A sample Application for waiver of a patent, form 26.5-3, is available.

Sample application for waiver of patent form 26.5-4 is available.

The video provides more details on how an individual entrepreneur can close the patent taxation system.

Why can the Federal Tax Service refuse a patent?

The tax authority, having considered the submitted application, may not allow the entrepreneur to apply the PSN. There may be the following reasons for this:

These types of activities do not fall under Art. 346.43 of the Tax Code of the Russian Federation, limiting the use of the patent system;
the validity period of the patent is indicated incorrectly: it exceeds a calendar year, or this year no activity recognized as patent was carried out, or the conditions for the patent were not met;
the individual entrepreneur has a tax arrears under the PSN;
non-compliance with the conditions for PSN (based on the number of hired workers and/or annual income);
the entrepreneur did not fill out all the required items in the application form.

New types of patent activities in 2021

Another important difference between PSN and other tax systems is that it can only be applied to a certain type of activity.

For example, if an entrepreneur works under the simplified tax system, then within the framework of this regime all income received by him is taken into account, regardless of the type of activity. Therefore, using the simplified tax system, you can simultaneously engage in retail trade and provide services - the total amount of income is indicated in the declaration and it is taxed according to the same rules.

But for PSN it is necessary to issue a separate patent for each type of activity. Different areas will be taxed differently - in accordance with the potential annual income accepted in the region.

You can obtain a patent in 2021 for the recommended types of activities listed in Article 346.43 of the Tax Code of the Russian Federation. Their number has increased from 63 to 80, but regions will be able to supplement or change this list.

In addition, the new law established a ban on types of activities for which a patent for individual entrepreneurs cannot be issued for 2021:

production of excisable goods;
extraction and sale of minerals;
wholesale trade and transactions under supply contracts;
transportation of goods and passengers, if the individual entrepreneur has more than 20 vehicles intended to provide such services;
securities transactions, credit and financial services.

Please note: in 2021, retail stores and catering outlets with an area of up to 150 square meters will be able to use PSN. This is a three-fold increase from the current 50 square meters, which will allow more entrepreneurs to obtain a patent.

“No” simplified tax system, “yes” PSN

If an entrepreneur has made a choice in favor of a complete transition to a patent, he will lose the right to use the “simplified version”. In this case, you need to fully pay off the relevant tax payments and report on them:

Patent tax is paid at the beginning of the quarter in which the entrepreneur loses the right to the simplified tax system.
If monthly payments under the simplified tax system were not made on time, fines and penalties are calculated for this and they do not apply to the quarter in which the entrepreneur switched to the simplified tax system.
It is necessary to notify the Federal Tax Service of the termination of the simplified tax system. To do this, the individual entrepreneur has a period of 15 days after completion of the “simplified” work.
If an individual entrepreneur plans to later return to the simplified tax system, he will have to work in a different tax regime for at least a year (clause 7 of article 346.13 of the Tax Code of the Russian Federation).

Results

2020 will bring additional restrictions for PSN. The main thing will concern retail trade on the patent. With the entry into force of changes to the Tax Code of the Russian Federation and the introduction of mandatory labeling of goods, the opportunity to apply PSN in many segments of retail sales will be lost.

In addition, the cost of the patent may change depending on which half of the year it is purchased. This will happen unless the wording for the new patent value calculation procedure is changed or clarified. Now it does not contain the indication “calendar days”, which means that calculations under the Tax Code of the Russian Federation should be made in working days.

Sources:

Tax Code of the Russian Federation
Federal Law of September 29, 2019 No. 325-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Why close a patent early?

The question may arise: why take steps to close a patent? Perhaps it would be more logical to simply wait until the end of its validity period for automatic cancellation? Even if the activity is no longer carried out, you just need to continue to conduct KUDiR. This path is possible, but in this case the entrepreneur will lose part of the cost of the patent that he paid earlier.

The Ministry of Finance of the Russian Federation explained that, according to the norms of paragraph 8 of Article 346.45 of the Tax Code of the Russian Federation, an individual entrepreneur must notify the tax authorities of the termination of activities under a patent or the loss of the right to it within one decade. If this period can be met, the individual entrepreneur receives the right to return part of the money spent on the patent.

FOR YOUR INFORMATION! Tax officials recalculate according to the following scheme: if the patent was issued for a year, you need to calculate what share of the interest rate corresponds to one month, that is, divide this number by 12, and then multiply by the number of months used. The resulting figure will show what share of the patent should be left in the budget, and the rest will be returned to the entrepreneur.