How to switch to “simplified” in 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” in 2021

The simplified taxation system (also known as simplified tax system, also known as simplified taxation system) is the most popular tax regime among small and medium-sized businesses. As the name implies, this tax format is characterized by ease of accounting and reporting. Under the “simplified” system, a single tax is paid, replacing the payment of taxes on property, profit and value added. And it is important that entrepreneurs who currently use other taxation regimes can switch to the “simplified tax regime”. Tax expert Igor Karmazin spoke about what is changing in the simplified tax system from 2021 and how to switch to a “simplified system” starting next year.

How the transition to the simplified tax system is carried out
The transition to the simplified tax system is carried out from the beginning of the year, and taxpayers are required to submit the corresponding application in advance (Article 346.13 of the Tax Code of the Russian Federation). Existing companies and entrepreneurs wishing to switch to the simplified tax system from 2021 can submit an application for the transition until December 31, 2021. Newly created companies must notify the tax authority of their desire to work on a “simplified” basis no later than 30 days from the date of registration. For new companies, the rule on applying the special regime only from the new year is not used, and the organization or individual entrepreneur is recognized as “simplified” from the date of registration with the tax authority indicated in the registration certificate. As for UTII payers, they have the right to apply the simplified tax system starting from the month when the obligation to use the “imputation” was terminated.

Revenue and property limit

Let us remind you that now those whose income for the nine months of the previous year did not exceed 45 million rubles (clause 2 of Article 346.12 of the Tax Code of the Russian Federation) can count on switching to the simplified tax system. The income limit is subject to indexation no later than December 31 of the current year by the deflator coefficient established for the next calendar year.

In accordance with Order of the Ministry of Economic Development of Russia No. 772 dated October 20, 2015, the deflator coefficient is now 1.329. Accordingly, to switch to the simplified tax system from 2021, income should not exceed 59.805 million rubles (45 million rubles X 1.329). You can remain on the “simplified” system with an income of no more than 60 million rubles (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). Taking into account the coefficient, this amount is equal to 79.74 million rubles.

Federal Law No. 243-FZ dated July 3, 2016, adopted last summer, increased these critical values. According to the law, which comes into force on January 1, 2021, individual entrepreneurs and legal entities whose income does not exceed 90 million rubles for the nine months of 2017 will be able to switch to the simplified tax system from 2021. At the same time, the special regime can be applied if income in the current period did not exceed 120 million rubles. The deflator coefficient will not be used at all until 2020.

Another limit that organizations must comply with under the simplified tax system concerns the residual value of fixed assets. In accordance with clause 3 of Article 346.12 of the Tax Code of the Russian Federation, the cost of fixed assets should not exceed 100 million rubles. Federal Law No. 243-FZ dated July 3, 2016 increases this value.

As of January 1, 2021 and throughout 2021, the residual value of fixed assets on the simplified tax system should not exceed 150 million rubles. If this limit is exceeded, the organization will lose the right to apply the special regime from the beginning of the quarter in which the excess was allowed.

Who is not entitled to use the simplified tax system?

In addition to organizations and individual entrepreneurs that do not comply with the above limits, the law directly establishes a list of payers who are prohibited from applying the special regime. All of them are listed in clause 3 of Article 346.12 of the Tax Code of the Russian Federation. In particular, these include:

• organizations with branches;
• banks;
• insurers;
• non-state pension funds and investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals;
• companies engaged in organizing and conducting gambling;
• notaries and lawyers;
• organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers;
• organizations in which the share of participation of other organizations is more than 25 percent;
• microfinance companies, government institutions and foreign companies.

In addition, organizations and individual entrepreneurs whose average number of employees during the tax (reporting) period exceeds 100 people cannot apply the simplified tax system.

Notification procedure

The transition to the simplified tax system is strictly a notification procedure. The taxpayer must submit a special notification to the inspectorate at the location. The recommended form of notification was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/ [email protected]

The notification indicates the selected object of taxation (income, or income minus expenses). The choice of the object of taxation is made by the taxpayer himself and can be changed annually from the beginning of the tax period if the tax authority is notified about this before December 31 (Article 346.14 of the Tax Code of the Russian Federation).

In addition, payers indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they switch to the simplified tax system.

If an organization or individual entrepreneur has not notified the tax authority about the transition to the simplified tax system within the established time frame, they do not have the right to apply this special regime (clause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). In turn, the payer does not have to wait for permission from the inspectorate and return notification of the application of the simplified tax system.

Loss of the right to use the simplified tax system

The tax authority must be notified of the loss of the right to the simplified tax system no later than the 15th day of the month following the quarter in which the right to the simplified tax system was lost (clause 5 of Article 346.13 of the Tax Code of the Russian Federation). A notification about the loss of the right to the simplified tax system is submitted in form No. 26.2-2, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3 / [email protected]

Disputes with tax authorities

As practice shows, a timely sent statement of intention to apply the simplified tax system and the start of work under the special regime does not at all exclude the possibility of claims from tax authorities. An enterprise may pay a single tax and consider itself a full-fledged special regime, but during any inspection the inspectorate may come to the conclusion that the taxpayer does not have the right to apply the simplified tax system.

The most common reason for dissatisfaction among fiscal officials is the lack of notification of the transition (of the start of application) of the special regime, or violation of the deadlines for sending it to the tax authority. As a result, the payer is held accountable and additional taxes are assessed according to the general taxation system. The outcome of litigation with tax authorities depends mainly on the actions of the tax authorities themselves. In particular, the court finds out whether the inspection sent a notification to the taxpayer about the impossibility of applying the simplified tax system, or whether the payer continued to pay the single tax without any comments from the fiscal authorities.

One of these disputes was resolved by the Arbitration Court of the Lipetsk Region in decision dated October 3, 2016 No. A36-2881/2016. From the case materials it follows that the inspectorate did not receive notification of the transition to the simplified tax system from the entrepreneur. There was no individual entrepreneur’s signature in the register for registering applications for the simplified tax system. The individual entrepreneur himself insisted on the loss of the relevant notice. Based on this, the entrepreneur was fined, and additional personal income tax and VAT were assessed to him.

But the court declared the inspectorate's decision illegal. The judges found that the individual entrepreneur paid a single tax according to the simplified tax system for a whole year. He did not apply tax deductions for VAT based on invoices of counterparties. For its part, the inspection, seeing the payment of a single tax, did not inform the entrepreneur about the lack of notification of the transition to the simplified tax system, did not request additional documents and information, did not receive an explanation, and did not indicate the absence of an object of taxation.

Disputing the fact that the entrepreneur submitted a notice of transition to the simplified tax system, the inspectorate presented a log of applications for the simplified tax system. But the form of this journal approved by order of the Federal Tax Service of Russia dated June 21, 2010 No. ММВ-7-3/ [email protected] does not provide for the taxpayer’s signature to confirm the date of notification.

A message about violation of the deadlines for notification of the transition to the simplified tax system is sent to the taxpayer who violated the established deadlines for submitting the notification. If we assume that the individual entrepreneur paid tax according to the simplified tax system without providing the appropriate notification, then it was assumed that a message would be sent to him about the violation of the deadlines for notification of the transition to a simplified system. The inspection did not send such a message. In this regard, the court found the tax authorities to have violated the rights of individual entrepreneurs.

Another dispute (with an opposite decision) was considered by the Arbitration Court of the Khabarovsk Territory in case dated September 19, 2016 No. A73-10136/2016. Here, the entrepreneur disputed the inspectorate’s message about the impossibility of considering the notice of transition to the simplified tax system due to missed deadlines. The individual entrepreneur did not dispute the fact that the deadline for submitting the notification was missed, but stated that the inspectorate does not have the right to prohibit the application of the special regime, since the application for the application of the simplified tax system is of a notification nature.

The materials of the case confirmed that the inspectorate actually sent the entrepreneur a message about his violation of the deadlines for notification of the transition to the simplified tax system. However, this does not indicate that the entrepreneur was prohibited from using the special regime.

The court indicated that the entrepreneur’s lack of right to use the simplified tax system from the moment of registration with the tax authority is directly established by subparagraph 19 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. With the disputed message, the applicant was only notified by the tax authority of the absence of such a right. In this regard, the court refused to challenge the tax authority’s message. Consequently, if the individual entrepreneur continued to use the special regime, despite the inspection’s message, he would have been assessed additional taxes according to OSNO. Moreover, such an additional charge would be legal.

Thus, failure to provide notice of the transition to the simplified tax system, as well as missed deadlines for submitting this notification, will result in the impossibility of applying the simplified tax system. However, the specific consequences for the payer will depend on the actions (a message about the impossibility of considering the notification), or the inaction of the tax authorities (failure to send such a message).

What's next

In the near future, the rules for applying the simplified tax system may be significantly relaxed. Russian President Vladimir Putin informed about this during a recent meeting with entrepreneurs of the Orenburg region. In particular, the president proposed increasing the maximum revenue for applying the simplified tax system to 150 million rubles.

, Minister of Finance Anton Siluanov Fr.

“You see, as long as there are such restrictions, they will share. And if the restrictions are softer, then there is no need to share it,” the president said. Thus, during the meeting, it was decided to consider the issue of introducing a general regime from the simplified tax system when the revenue limit is exceeded.

In addition, the State Duma recently submitted bill No. 939-7, which proposes to reduce the maximum tax rate for taxpayers using the simplified tax system. According to the bill, the rate could be reduced from 6 to 3 percent. At the same time, it is proposed to increase the maximum income threshold allowing the use of the simplified tax system to 400 million rubles with the abolition of the annual indexation of the specified limit, and the limit on the number of employees for the purpose of applying the special regime from 100 to 150 people.

Express summary of the article

1. The transition to the simplified tax system is carried out from the beginning of the year; taxpayers are required to submit the corresponding application in advance.
2. Existing companies and entrepreneurs wishing to switch to the simplified tax system from 2021 can submit an application for the transition until December 31, 2016.
3. Newly created companies must notify the tax authority of their desire to work on a “simplified” basis no later than 30 days from the date of registration. For new companies, the rule about applying a special regime only from the new year is not used.
4. Now those whose income for the nine months of the previous year did not exceed 59.805 million rubles can count on switching to the simplified tax system, and they can remain on the “simplified system” with an income of no more than 79.74 million rubles.
5. Last summer, Federal Law No. 243-FZ of July 3, 2016 was adopted, which increased these critical values. The law comes into force on January 1, 2021.
6. Starting from 2021, individual entrepreneurs and legal entities whose income does not exceed 90 million rubles for the nine months of 2021 will be able to switch to the simplified tax system. At the same time, the special regime can continue to be applied if income in the current period did not exceed 120 million rubles.
7. The deflator coefficient will not be used until 2021.
8. The cost of fixed assets for simplifiers should now not exceed 100 million rubles; from 2021, this amount will increase to 150 million rubles.
9. Those who go beyond the above limits, as well as companies and individual entrepreneurs listed in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, do not have the right to apply the simplified tax system. Organizations and individual entrepreneurs whose average number of employees during the tax (reporting) period exceeds 100 people cannot apply the simplified tax system.
10. The transition to the simplified tax system is strictly a notification procedure. The taxpayer must submit a special notification to the inspectorate at the location. If you do not submit a notification, then this special regime cannot be applied.
11. The tax authority must be notified of the loss of the right to the simplified tax system no later than the 15th day of the month following the quarter in which the right to the simplified tax system was lost.

Source: .

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.

When should I submit an application to switch to the simplified tax system?

If you intend to switch to the simplified tax system from other taxation systems, then according to the law, an application for the simplified tax system must be submitted no later than December 31 of this year (Article 346.13 clause 1 of the Tax Code of the Russian Federation). But in 2021, December 31 - Saturday - is a non-working day. And the New Year holidays in 2017 will end on January 8. This means that the application for the application of the simplified tax system must be submitted no later than January 9. If the application is submitted on January 10, then you will be able to apply the simplified tax system only from 2021.

If you intend to switch to the simplified tax system from UTII, then do not forget to submit, along with the application for the use of the simplified tax system, an application for deregistration of the UTII of those types of activities that you intend to transfer to the simplified tax system. You can apply both tax regimes simultaneously (of course, for different types of activities), then you will have to keep separate records of income and expenses under the two tax regimes.

And if you have already worked under the simplified tax system, but want to change the object of taxation, then the application must be submitted no later than December 30, 2016. Why is there such a difference in dates?

But the fact is that in Art. 346.13 clause 1 of the Tax Code of the Russian Federation for the transition from other tax regimes the wording “no later than December 31”

And to change the object of taxation, Art. 346.14 and the wording here is “until December 31.” This means that the deadline for submitting an application for those who intend to change the object of taxation is December 30.

If you have previously used other tax regimes , but from the new year you plan to work on the simplified tax system, then the deadline for submitting the application is January 9, 2017.

If you plan to change the object of taxation within the framework of the simplified tax system , then the deadline for submitting the application is December 30, 2021 .

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.

It’s easy from UTII to the simplified tax system in the middle of the year!

Great news for those who work on imputation.

Previously, those who refuse UTII in the middle of the year had only one option - to OSNO, and they could switch to the simplified tax system from the beginning of the next calendar year.

Now Article 346.13 of the Tax Code of the Russian Federation has been supplemented with a paragraph that states that an enterprise or individual entrepreneur can switch to a simplified tax system within 30 days after they ceased to be payers of UTII.

To do this, you need to send a notification to the Federal Tax Service as usual.

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).

Read more about the changes in 2017

The simplified taxation system in 2021 was adjusted in two respects: in relation to the residual value of fixed assets and the limit for switching to this tax regime.

1. Previously, the cash equivalent of residual funds was 100 million rubles. Now it has been increased to 150 million. This figure must be fixed as of January 1, 2021, and not exceed the established amount throughout the year.
2. To switch to the simplified tax system from the beginning of 2021, income for the last 9 months of 2021 should not exceed 59.805 million rubles. To start working under the “simplified” system in 2021, income for the last 9 months of 2021 should be no more than 90 million rubles.

The initially established amount of 45 million rubles was multiplied each year by a deflator coefficient. For 2021 it was 1.329.

Based on this, the limit for switching to the simplified tax system is calculated: 45 * 1.329 = 59.805.

Regarding the limit set for 2021, it is twice as high as previously approved. The deflator coefficient will not be applied to this number until 2021.

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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.

Who can apply the simplified tax system in 2016-2017?

Not all entrepreneurs are allowed to use the simplified tax system. Companies whose characteristics comply with legal requirements have the opportunity to operate under a simplified special regime. For example, enterprises that do not meet the following parameters are not entitled to apply a simplified taxation system:

• the total volume of the profitable part during the reporting period should be no more than 150 million rubles;
• the residual value should not exceed 150 million rubles;
• the average number of employees who perform labor functions in the company under labor or civil law contracts should be no more than 100 persons;
• the company should not have branches (starting from January 2021, the organization was not even allowed to have divisions, but this parameter was abolished);
• the share of other enterprises in the authorized capital of the company should not be more than 25%.

The last restrictive clause is not taken into account in special cases, namely:

• the structure of the company's authorized capital includes revenues from public organizations whose activities are aimed at supporting people with disabilities (the clarification is applied if among the company's working personnel the number of employees of this population group exceeds 50%);
• if the company applying the simplified tax system or wishing to switch to such a tax regime is a consumer cooperative;
• if the enterprise, in the process of carrying out its activities, uses the results of intellectual work and has exclusive rights to this.

A simplified regime for paying tax payments and submitting reports can be applied to any type of financial and economic activity, excluding those prohibited by regulations of the Russian Federation. A complete list of types of activities with explanations for which a simplified regime is prohibited is indicated in Art. 346.12 Tax Code of the Russian Federation.

Thus, enterprises do not have the right to apply the simplified taxation system in the following cases:

• the company operates in the banking sector;
• the company provides services in the field of insurance;
• the institution by type of activity is a pension fund (non-state);
• the company operates in the field of investment or is a fund;
• if the company is a full-fledged professional player in the market for shares, bills and other securities;
• the company is registered as a pawnshop;
• firms and individual entrepreneurs that produce excisable products and goods or carry out transactions with them (excise units: alcohol-containing products, beer, tobacco products, jewelry, vehicles, fuel liquids, gasoline);
• firms and individual entrepreneurs that are engaged in the extraction of minerals and their further sale (the exception will be companies that extract and sell those minerals that are publicly available and are indicated in the lists of the relevant ministry);
• notaries who practice privately;
• lawyers who have established a legal entity of any type;
• companies and individual entrepreneurs whose activities result in products for agricultural needs;
• entrepreneurs and companies carrying out economic activities on a budgetary basis;
• government institutions;
• companies that are residents of another state;
• if the organization or individual entrepreneur did not notify the territorial tax authority about the transition to the simplified tax system within the time limits established by law or committed other violations when issuing a notification of the transition;
• microfinance firms.

The transition to a simplified system is carried out on a voluntary basis. The company has the right to notify the territorial tax authority about the transition to a special regime when registering. If the company has not sent a notification along with the initial package of documents, it has a period of 30 days to switch to the simplified tax system. A transition from any other modes is possible only upon the onset of a new calendar year.

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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.”

2.Changes to the simplified tax system in 2021 for the object “income minus expenses”

From January 1, 2021, companies using the simplified tax system with the object of taxation “income minus expenses” will be able to write off the costs of employee exams according to professional standards. From July 1, 2021, the professional standard is mandatory for chief accountants of some organizations, for example, public joint-stock companies or insurance companies. But other companies can also use it if they wish. This also applies to organizations using a simplified taxation system.

To confirm that an employee meets the standard, he must pass a special exam conducted by qualification assessment centers. Payment for this exam was allowed to be included in the costs of the simplified tax system (Federal Law of July 3, 2021 No. 251-FZ). It doesn’t matter whether the employee was required to meet the professional standard or took the exam voluntarily. The law does not establish restrictions in this regard.

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.

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