How to correctly change the tax regime in connection with the abolition of UTII

When is it necessary to change the tax system?

The need to change the aid to navigation arises if the company violates the criteria established for the current special regime. Variations are possible.

• You predict that in the future you will violate the criteria for applying a special regime: for example, you are on a patent and are going to hire more than 15 employees. In this case, you can choose a “soft” transition option and choose a new profitable special regime from the new tax period.
• You suddenly violate the criteria and are forced to switch to the main system from the beginning of the period in which the violation occurred (these periods differ for different systems). For example, you did not keep track of the amount of income on the simplified tax system, and it exceeded 150 million for the year: you will have to switch to OSNO from the beginning of the quarter in which the violations were committed.

You will also have to change the aid to navigation if federal or regional laws introduce new restrictions on special regimes. For example, local authorities cancel the use of UTII for your type of activity. Another current example: you are on UTII and selling sneakers, and officials introduce a restriction on the use of UTII when selling labeled goods, which include shoes, which means you will have to switch to a different tax regime. Since innovations usually come into force from the new calendar year, the entrepreneur has time to maneuver and choose a new aid.

How to change the tax system for individual entrepreneurs

The patent is only suitable for individual entrepreneurs who conduct business from a list approved in the region. You can view it on the tax website in the “Regional Legislation” section.

The amount of tax on a patent is fixed and depends on the type of activity and the period for which the patent was purchased. Calculate the cost of a patent for your business using a special calculator.

There is no need to submit reports on a patent; it is enough to pay tax and record income in the income book.

8 tbsp. 346.45

• PSN can be used along with other taxation systems
• The PSN is applied in relation to the types of activities established by Chapter 26.5 of the Tax Code of the Russian Federation and regional legislation
• the average number of employees under PSN should not be more than 15 people for all types of business activities carried out by individual entrepreneurs. The average number is determined for the tax period; its calculation takes into account employees working under both labor and civil law contracts
• when switching to PSN, you need to submit an application in form 26.5-1 and obtain a patent to carry out a certain type of activity. In addition to the type of activity, the patent indicates the territory in which the patent is valid. An application for a patent must be submitted no later than 10 days before the start of an activity falling under the PSN.
• When applying PSN, the following condition must be observed: income from the beginning of the calendar year for all types of activities for which patents were obtained must not exceed 60 million rubles

• limitation on the number of personnel: the number of employees should not exceed 15 people;
• strict limitation of possible types of activities (the full list is approved by each subject of the Russian Federation independently);
• cannot be used within the framework of a simple partnership and trust management agreement;
• the amount of tax is paid regardless of the result of the activity (even in the event of a loss);
• limitation on revenue volume: annual revenue no more than 60 million rubles.

FAQ.

1 item 2 art. 346.17 of the Tax Code of the Russian Federation, “simplified” material expenses are taken into account as expenses at the time of debt repayment. In this case, paid raw materials and materials must be capitalized in the taxpayer’s warehouse.

Are you switching from UTII? Connect Kontur.Accounting

45% discount in November: RUR 7,590 instead of 13,800 rub. per year of work

Easy bookkeeping

The system itself will calculate taxes and remind you of the deadlines for payments and submission of reports.

Automatic calculation of salaries, vacation pay and sick leave

Technical support 24/7, tips inside the service, reference and legal database

Sending reports via the Internet

Reports and KUDiR are generated automatically based on accounting data

Electronic document management and quick verification of counterparties

Documents, transactions, analytical reports, VAT reconciliation

Changing the tax system voluntarily

If you voluntarily and planned change the tax system, it all depends on which SNO you leave with and which one you choose in return. First, let's look at how to abandon the current special mode, if necessary, then how to switch to a new aid to navigation.

Refusal from the simplified tax system . It will be possible to voluntarily abandon this tax regime only from the beginning of the new calendar year: submit notification 26.2-3 to the Federal Tax Service no later than January 15 of the new year. There is no need to wait for a reaction from the tax office. If you only plan to change the object of taxation (“Income” or “Income minus expenses”), this can also be done from the beginning of the calendar year: submit notification 26.2-6 to your Federal Tax Service before December 31 of the current year in order to start working in a new way from next year. In this case, also, do not expect a reaction from the tax office.

Attention! Give up the simplified tax system only if you want to switch to OSNO. If you are interested in UTII or a patent, they can be combined with the simplified tax system without giving up this regime.

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

Cancellation of UTII is possible at any time. Submit to the tax office an application for deregistration using the UTII-3 form (for organizations) or UTII-4 form (for individual entrepreneurs). Submit your application within 5 days from the moment you began to apply the new tax regime. It is convenient to do this at the beginning of a new tax period. The deregistration date is the date you indicate on your application. The tax office is obliged to notify you of its decision within 5 days.

to renounce a patent ; you will have to wait until its expiration date. You cannot leave a patent voluntarily, but you can “fly away”.

to refuse OSNO : this system is considered basic, and to switch to other aids you simply submit the appropriate applications.

Now we’ll tell you how to start using the new aid to navigation. Please note: some tax regimes (OSNO, simplified tax system) apply to your entire activity, and some (UTII, PSN) apply only to certain types of activities. Moreover, they can work “on top” of the basic tax system - then this is called combining tax regimes. For example, you conduct retail trade under the simplified tax system and additionally provide educational services under a patent.

The transition to the simplified tax system from the general system is possible only from the beginning of the new calendar year. Simplification will apply to all your types of activities, but for some types you will be able to additionally apply a patent or imputation. Submit form 26.2-1 to the tax office at your place of registration by December 31 of the current year. And don’t expect a response from the tax office - you just notified it about the application of the simplified tax system.

If you once switched to the simplified tax system, and then to a patent or UTII, then your “basic system” is considered a simplified one. Then you can return from additional special modes to the simplified tax system at any time.

The transition to UTII is possible at any time. This regime applies to certain types of activities that must be indicated in the application. If you are going to apply imputation from the beginning of the calendar year, submit an application for registration on UTII before January 15 (UTII-1 for organizations and UTII-2 for individual entrepreneurs). If you switch to imputation in the middle of the year, submit your application within 5 days after the start of this regime. The tax office will respond within 5 days.

The transition to PSN is possible at any time: a patent is issued for a period of 1 to 12 months, but only within a calendar year. A patent, like UTII, affects only specific types of activities. The entrepreneur submits Form 26.5-1 to the Federal Tax Service 10 or more days before the start of application of the new SNO. Within 5 days, the tax office will issue a patent or refuse the entrepreneur.

The transition to OSNO occurs if you “fell out” of the special regime or voluntarily abandoned it. There is no need to submit any application for the transition to OSNO to the tax office; this regime is considered basic; it covers all activities of a company or individual entrepreneur (except for those types of activities for which a patent or imputation is used). You can switch to OSNO from different special modes at different times:

• with the simplified tax system - voluntarily from the beginning of the new calendar year, involuntarily - from the beginning of the quarter in which the requirements for the simplified tax system were violated;
• with UTII - voluntarily at any time, involuntarily - from the beginning of the month in which the violation of the requirements for UTII occurred;
• with PSN - voluntarily only after the expiration of the patent, involuntarily - from the beginning of the patent term.

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

USN instead of UTII

Both individual entrepreneurs and LLCs can switch to the simplified tax system. But an individual entrepreneur has the opportunity to combine the simplified tax system with a patent.

It is quite possible that once upon a time, when registering a business, you registered as a UTII payer in order to combine STS with UTII. OCH is the basic regime, and when UTII is canceled from January 1, 2021, you will automatically remain on OCH.

Therefore, if you want to apply the simplified tax system next year, you need to have time to submit a notice of transition to the tax office before the end of the current year - before December 31 . The Federal Tax Service recalled this in Letter dated October 20, 2020 No. SD-4-3/ [email protected]

The notification is submitted to the tax authority at the location of the organization or place of residence of the individual entrepreneur in one of the following ways: in person, through a representative, by registered mail or in electronic form - through a personal account on the Federal Tax Service website, for example (this option will require a CEP).

Rules for the transition to the simplified tax system

Firstly, you can switch to “simplified” only from the beginning of the year.

Secondly, the business must satisfy a number of criteria - in terms of revenue volume, number of employees, share of other companies and the specifics of the company itself.

To submit a tax notification about the transition to the simplified tax system, use form No. 26.2-1. It must indicate the selected object of taxation and the residual value of fixed assets and the amount of income as of October 1, 2021.

Convenient accounting for LLCs using the simplified tax system “income”, individual entrepreneurs and LLCs using the simplified tax system “income minus expenses”

In its clarifications, the Federal Tax Service draws attention to the following:

• In the notification, in the line “Income received for nine months of the year the notification was submitted,” income is reflected only for those types of activities that are taxed in accordance with the general taxation regime (clause 4 of Article 346.12 of the Tax Code of the Russian Federation).
• To switch to the simplified tax system, income received under UTII is not taken into account when determining the income limit (no more than 112.5 million rubles).
• After sending a notification about the transition to the simplified tax system, the organization and individual entrepreneurs can change the initially selected object of taxation or refuse to apply the regime. To do this, it is enough to send a new notification about the transition to the simplified tax system and a corresponding appeal to the tax authority no later than December 31 of the calendar year in which the notification was submitted. The previously submitted notice is no longer valid.

What happens if the application to switch to the simplified tax system is not submitted before December 31?

The activities of the organization or individual entrepreneur will automatically transfer to the OSN.
But this will happen if in previous years you have never written an application to switch to the “simplified” system. For example, until January 1, 2021, you could combine UTII and simplified tax system. This means that you have already notified the tax authority about the transition to the simplified tax system. After the abolition of UTII, you are recognized as taxpayers using the simplified tax system, including for income that was subject to UTII until 2021. The Federal Tax Service warns that there is no need to duplicate the notification of the transition to the simplified tax system in this case.

At the same time, if you are currently using the simplified tax system with the taxable object “income”, and next year you are going to use “income minus expenses”, then you will have to submit a notification to change the object of taxation (form 26.2-6).

Changing the tax system is mandatory

The need to change the AtoN appears if you violate the criteria for applying your special regime or stop a specific type of activity to which the special regime applies. Officials may also introduce new restrictions for the special regime or cancel it.

If you leave the simplified tax system , you will have to notify the tax office of the loss of the right to simplification using form 26.2-2. Do this within 15 days of the quarter in which you violated the criteria. But you lose the right to the simplified tax system from the beginning of the quarter in which you committed a violation, and you must also apply the simplified tax system from the beginning of the quarter. The last quarter on the simplified basis will be the one that preceded the quarter with a violation. For activities on the simplified tax system, you will have to pay tax and report within 25 days after the “violating” quarter.

If you are leaving UTII , submit a tax application in the form UTII-3 (for organizations) or UTII-4 (for individual entrepreneurs) within 5 days after the month when the UTII criteria were violated or within 5 days after termination of activity, taxable UTII. If before this you combined the simplified tax system and UTII, then your former imputed activity automatically switches to the simplified tax system - unless, of course, it violates its criteria. If you have not previously transferred your activity to a simplified tax system, then you have 30 days from the date of cancellation of UTII to submit an application to switch to the simplified tax system. This is a rare case when you can switch to a simplified version at the beginning of the year. If you do not apply for a simplified visa within a month, you will automatically end up on OSNO.

If you lose your patent , file an application for loss of patent rights within 10 calendar days from the date of infringement. When a patent is abandoned, it is considered that the entrepreneur was in his basic tax regime from the beginning of the patent. If you switched to the simplified tax system and combined a simplified tax system and a patent, then you will be considered a payer of the simplified tax system. If there was no transition to the simplified system, you will be considered an OSNO payer.

We have indicated the general rules for moving from one tax system to another. You may need clarification from experts: many issues of changing aids to navigation have different interpretations; there are letters and clarifications from regulatory authorities and judicial practice on this matter, all this will help you navigate a specific situation.

Transition from OSNO to UTII

Such a transition is carried out from the moment the activity begins, for which UTII is legally established as an acceptable taxation regime. The use of UTII is currently a right, and not an obligation, of taxpayers conducting activities established by Chapter 26.3 of the Tax Code of the Russian Federation.

When switching to UTII, you must submit an application for registration as a UTII payer at the place where such activities are carried out within five days from the date of application of UTII. The individual entrepreneur submits the application in the form established by law (UTII form-2).

The limit on the average number of employees of individual entrepreneurs for the transition to UTII is the same as under the simplified tax system - the average number of employees should not be more than 100 people.

Instructions for LLCs on changing the tax regime

An organization can apply OSNO, UTII and simplified tax system, combine UTII + OSNO and UTII + simplified tax system, which means it may encounter the following situations when changing regimes:

Transition from UTII to simplified tax system : in this case, follow our recommendations above and study the question of the profitability of using these special modes in our article, as well as the requirements for simplified tax payers.

Transition from UTII to OSNO : follow our recommendations above, read articles about the transition from imputation to the general regime and the features of OSNO. And remember: if you submitted an application to apply the simplified tax system, and then began working for UTII, then to switch to OSNO you will also have to abandon the simplified tax system (we wrote above how to do this).

Transition from the simplified tax system to UTII : in this case, you transfer specific types of activities to UTII, and the simplified tax system remains your “basic” tax regime. Read our article about combining the simplified tax system and UTII.

Transition from the simplified tax system to OSNO : is necessary if an organization wants to enter into transactions with large counterparties and work with VAT, or if it flies away from the simplified system. Give up the simplified tax system at the end of the calendar year voluntarily or notify the Federal Tax Service of the loss of the right to the simplified tax system according to our recommendations above.

Transition from OSNO to UTII : you transfer part or all types of activities to UTII, and OSNO remains your “basic” tax regime. Read our articles about combining UTII and OSNO and separate accounting when combined.

Transition from OSNO to simplified tax system : you change the “basic” tax regime for all your activities; this can only be done at the beginning of the calendar year. Follow our recommendations above and read the article about the transition from OSNO to the simplified tax system and the restoration of VAT.

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

Changing the object of taxation: tax consequences

Rate the quality of the article.

It is prohibited to use the simplified taxation system for individual entrepreneurs:

• With a staff of 100 people;
• With an annual income of 60 million;
• Unified agricultural tax payers;
• With a prohibited type of work, these are persons practicing gambling, mining, production of excisable goods;
• Persons with branches.

Other disadvantages of the simplified tax system include:

• Impossibility of selling goods with VAT;
• Mandatory presence of cash register.

3. UTII If an individual entrepreneur decides to choose a taxation system such as UTII, he will pay tax at a rate of 15% not on the income received, but on the one imputed by the state. This is a certain figure that, according to legislators, is optimal for a particular type of activity.

• If the profit goes negative, then you don’t have to pay income tax;
• There are no restrictions typical for most other types of taxation: on profits, number of employees, retail space and others;
• The most complex and complete taxation;
• Accounting is required, and in such a volume that it is difficult to do without an appropriate specialist;
• Primary documentation must be retained for no less than four years.

Flaws

• The most complex and complete taxation;
• Accounting is required, and in such a volume that it is difficult to do without an appropriate specialist;
• Primary documentation must be retained for no less than four years.

Read more about the General Taxation System.

To work with individuals, you can choose imputation, since it is not necessary to use a cash register. And for cooperation with legal entities, it is better to give preference to simplification. Both with those and with other persons, you can combine two taxes.

• Wholesale and retail trade with a large premises/hall area.
  It is beneficial to use the simplified tax system with the deduction of costs.
• Small distribution and retail trade. The use of imputed tax or patent is more relevant.
• For large production it is good to use OSNO, and for small production it is good to use a simplified tax.

How to switch to modes The rules for switching from one type of tax to another are slightly different:

• If you initially want to register an individual entrepreneur on the simplified tax system, you should submit petition No. 26.2-1 to the Federal Tax Service within thirty days from the date of receipt of the certificate of opening an individual entrepreneur.

Tax - 6% of money received excluding expenses. You can reduce it by insurance premiums for individual entrepreneurs and employees. In some regions, authorities set a reduced rate - check on the tax website in the “Regional Legislation” section. The simplified tax system is paid quarterly, and the declaration is submitted once a year. The simplified tax system “Income” is suitable for businesses with low costs, for example, for services - legal, advertising, design, etc.

If expenses make up a significant portion of income, it becomes unprofitable to pay tax on the entire turnover. It is worth thinking about the simplified tax system “Income minus expenses” in order to pay tax on profits.

The tax rate ranges from 5 to 15% - it is set by regional authorities. For example, in Moscow the rate is 15%, and in St. Petersburg and Yekaterinburg 7%. Check the rate in your region on the tax website in the “Regional Legislation” section. At a rate of 15%, the transition to the simplified tax system “Income minus expenses” will be profitable if costs are at least 70% of total income.

When calculating tax, only expenses from Article 346.16 of the Tax Code can be taken into account: for the purchase of goods, office rent, employee salaries, banking services, payment for services, etc. These expenses must be useful for the business and supported by properly executed documents. Therefore, if you buy sweaters from a neighbor’s grandmother and without any documents, the costs of their purchase cannot be written off.

And this right is not limited in any way for the vast majority of “simplified” people: only taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement use income reduced by the amount of expenses as an object of taxation.

There are no other restrictions for choosing the object of taxation Ch. 26.2 is not installed. This conclusion is confirmed by the highest court. By voluntarily switching to a simplified taxation system, taxpayers, as a general rule, choose the object of taxation for themselves (clause 1 of Article 346.11 and clause 2 of Article 346.14 of the Tax Code of the Russian Federation).

Submit the notification in form No. 26.2-1, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/ For example, if it is planned to switch to the simplified tax system from 2021, then a notification about this must be submitted to the inspectorate before December 31, 2015 inclusive ( subparagraph 19, paragraph 3, article 346.12 and paragraph 1, article 346.28

Tax Code of the Russian Federation). There is no need to wait for notification from the inspectorate about the possibility of using the simplified tax system. But organizations and individual entrepreneurs must be sure that they comply with all established restrictions.

Term - within five working days from the date of transition to the “simplified system” (paragraph 3, paragraph 3, article 346.28 of the Tax Code of the Russian Federation).

Tax Code of the Russian Federation (to be justified and documented);

• the features of accounting for certain types of expenses are indicated;
• Taxpayer expenses are recognized as expenses after they are actually paid.

Here you need to analyze the costs for inclusion in expenses under the simplified tax system: not all costs can be taken into account in expenses, and also, in order for them to become expenses, the costs must be paid. The availability and cost of fixed assets play an important role: in the case of the acquisition of expensive fixed assets, it may be advisable to use the object of taxation “income minus expenses”. Often these factors become decisive when choosing an object of taxation.

The conditions for the transition to the Unified Agricultural Tax are established in Chapter 26.1; they contain a number of conditions depending on the types of activities that the individual entrepreneur was engaged in before the transition to the Unified Agricultural Tax. In this case, it is necessary to submit a Notification of transition to the unified agricultural tax (form 26.1-1) no later than December 31 of the year preceding the year of transition to the unified agricultural tax.

Deadline - within 10 calendar days from the date of occurrence of the specified circumstance, by submitting an application in form No. 26.5-4, approved by order of the Federal Tax Service of Russia dated December 14, 2012 No. MMV-7-3/ (clause

8 tbsp. 346.45

At the same time, no matter what taxation system they change. The transition to “simplified” taxation must be reported to the tax office.

If this is not done, then the application of the simplified tax system will be refused (subclause 19, clause 3, article 346.12 and clause 1, article 346.13

How to change the tax system for individual entrepreneurs? Tax legislation of the Russian Federation allows the use of different taxation systems. An individual entrepreneur can choose any of them before registering with the tax authorities and change it during the work process. We will tell you how to do this below, but for now we will focus on the positive and negative sides of each of them. General (traditional) taxation system.

If you want to change the object of taxation under the simplified tax system from 2017, you must submit a notification of change of object before December 31, 2016. The notification can be drawn up in any form or use the recommended one (approved by order

Transition from the simplified tax system to the general regime.

1. If an individual entrepreneur wants to switch to a general taxation system in the middle of the year, what documents need to be submitted to the tax office and in what time frame?

You can switch from the simplified tax system to the traditional system only from the beginning of the new calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). This cannot be done within a year. However, you can exceed the limits on revenue, number of employees and residual value of property, and then you will lose the right to apply the simplified tax system.

To do this, it is necessary to submit a Notice of termination of the application of the simplified tax system (form No. 26.2-3, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/) no later than January 15 of the year in which the taxpayer plans to stop applying the simplified tax system (clause

6 tbsp. 346.13 Tax Code of the Russian Federation).

This once again suggests that the choice of taxation object under the simplified tax system must be taken responsibly.

Especially for individual entrepreneurs, we note that if they choose the wrong object of taxation, in their opinion, it will not be possible to change it during the tax period and in such a way as cessation of business activity and re-registration in the same tax period. Let us give one of the latest examples on this issue.

You can voluntarily switch to a common system with UTII only from the beginning of the next calendar year (clause 1 of Article 346.28 of the Tax Code of the Russian Federation). To switch from UTII to OSN, you must submit to the inspectorate in the first five working days an application for deregistration as a UTII payer in form No. UTII-4, which was approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV-7-6/ (para. 3 clause 3 article 346.28 of the Tax Code of the Russian Federation). No additional notification is required about the transition to OSN. Therefore, in order to work on the simplified tax system since 2014, the individual entrepreneur had to: no later than December 31, 2013, send to the inspectorate a notice of the transition to the simplified tax system from January 1, 2014 (clause 1 of article 346.13 of the Tax Code of the Russian Federation); submit to the inspection an application for deregistration as a UTII payer within five working days from the date of transition to the simplified tax system (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation). An entrepreneur who combines the simplified tax system and “imputation”, in order to refuse UTII and apply only the simplified tax system from the new year, only need to submit an application for deregistration as a UTII payer (paragraph 3, clause 3, art.

• exemption from payment of Personal Income Tax, Value Added Tax, Personal Property Tax (except for property tax calculated at cadastral value);
• reporting under the simplified tax system is submitted once a year;
• You don’t have to keep track of accrued and credited VAT or issue invoices;
• choice of object of taxation: tax on “income” or tax on “income minus expenses”.

• retail;
• catering;
• household and veterinary services;
• repair, maintenance and washing services for motor vehicles;
• distribution and (or) placement of advertising;
• services for the temporary use of trading places and land plots;
• temporary accommodation and accommodation services;
• services for the transportation of passengers and goods by motor transport;
• parking services - UTII cannot be applied within the framework of a simple partnership and trust management agreement;
• the use of UTII is not permitted in all constituent entities of the Russian Federation;
• limitation on the number of personnel: the number of employees should not exceed 100 people;
• the amount of tax is paid regardless of the result of the activity (even in the event of a loss);
• reporting is submitted quarterly;
• The tax base can only be reduced by insurance premiums paid and by no more than 50% of the tax base.

• the tax base does not depend on the amount of income and expenses. It depends on the cost of the patent and is known in advance;
• lack of reporting;
• no need to keep records of income and expenses;
• no need to keep records of accrued and credited VAT or issue invoices.

Instructions for individual entrepreneurs on changing the tax regime

An individual entrepreneur can work on OSNO, simplified tax system, UTII and patent, combine UTII + simplified tax system, UTII + OSNO, simplified tax system + patent, simplified tax system + patent + UTII, OSNO + patent, OSNO + patent + UTII. For entrepreneurs, the same regime change options are possible as for organizations (see above), and a few more situations.

Transition from a patent to OSNO : occurs upon expiration of the patent term or loss of the right to a patent, if the entrepreneur has not transferred his activities to the simplified tax system. Follow our recommendations and read the article on combining a patent and OSNO.

Transition from a patent to the simplified tax system : occurs upon expiration of the patent term or loss of the right to a patent, if the entrepreneur transferred his activities to the simplified tax system and then bought a patent. Follow our recommendations above and read articles about combining a patent and simplified tax system, as well as the profitability of a patent or simplified procedure.

Transition from a patent to UTII : possible after the expiration of the patent term or after the loss of the right to a patent, when the individual entrepreneur begins to apply UTII. Follow our recommendations above and read articles about combining a patent, simplified tax system and UTII, as well as a patent and UTII.

Transition to a patent with any SNO : possible if the type of activity meets the requirements of the PSN. In this case, it is possible to combine a patent and other tax regimes.

How to take into account the costs of goods when changing the object of the simplified tax system

Expenses for the purchase of goods under the simplified tax system can be written off only after these goods are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

If a taxpayer purchased and paid for goods using the “Income” object, and sold them after switching to “Income minus expenses,” then he can take into account the cost of these goods as expenses. Experts from the Ministry of Finance speak about this in the above-mentioned letter No. 03-11-11/68187.

If a businessman purchased goods at the “Income minus expenses” object, then after switching to the “Income” object he will not be able to write off the costs of purchasing these goods. Therefore, in such a situation, you need to try to sell all inventory before moving to the “Revenue” object.

Setting up cash register details when changing the tax regime

If you work with an online cash register, when you change your tax identification system, you will not have to re-register it with the Federal Tax Service and change your fiscal drive. Only when switching to OSNO there are nuances: if you have a fiscal accumulator for 36 months, you will have to change it to a “shorter” accumulator for 15 months, this is required by 54-FZ. In other cases, you will only have to change the tax regime in the cash register settings before starting work in the new mode. To do this quickly and without errors, contact your service center.

Work in different tax regimes and combine SNA in the Kontur.Accounting web service. Simple accounting, payroll, reporting and round-the-clock support from specialists. We are giving six months of work in the service to all companies and individual entrepreneurs who switch from UTII to the simplified tax system or OSNO in 2019-2020

Algorithm for switching to another tax system

There are general rules that apply when you want to change taxation.

• Make sure that your company meets the criteria of the chosen tax system. To do this, it is necessary to compare different modes. A list of requirements can be found on the tax website.
• Write an application to switch to another tax system. It is worth noting that for the simplified taxation system the document is called a notification. You can fill out such a paper by hand or on a computer and print it out afterwards. Please check your application carefully for errors.
• Submit the document to the tax service. This can be done by delivering the document to the inspectorate yourself or by instructing an employee, by mail, or by filling out a form in the “Personal Account” on the tax authority’s website.
• Provide copies of documents that confirm that the business complies with the selected system.
• Make sure that the Federal Tax Service has changed the taxation system. The time frame during which the inspection will do this varies. For example, for UTII it is 5 working days. A businessman has the right to contact the tax office with a request for confirmation of the transition in free form. If you are registered on the website nalog.ru, the change in the taxation system will be reflected in your personal account. However, sometimes it takes additional time to update the data.

Confirmation that you managed to successfully change the taxation system in the case of a patent will be its issuance.

So, we have listed a list of steps to change the tax regime. Now the main thing is to study the information and strictly follow the recommendations.