New bans on UTII and PSN from 2020: read the amendments to the Tax Code

What is UTII?

A single tax on imputed income in Russia can be applied by some individual entrepreneurs and organizations in relation to a number of types of activities.

In simple words, what UTII is can be explained by noting that this is a fixed amount of tax that an entrepreneur pays at the end of the reporting period.

The peculiarity of this tax, in contrast to the simplified tax system, is that the size of the individual entrepreneur’s real income does not matter. UTII is calculated based on estimated income.

Moreover, this tax is uniform, that is, it replaces other fees:

• Personal income tax for individual entrepreneurs.
• Income tax for organizations.
• VAT, excluding export.
• Taxes on property, except for property for which payments depend on its cadastral ownership.

UTII payers are exempt from all these fees.

UTII will be valid until 2021, after which this taxation regime is going to be abolished.

Commentary on Article 346.26 of the Tax Code of the Russian Federation

The taxation system in the form of a single tax on imputed income for certain types of activities refers to special tax regimes.

This chapter defines those types of activities that can be transferred to the payment of UTII. It also spells out how imputed income should be calculated and within what time frame the tax should be transferred to the budget. These rules are the same for the entire territory of Russia.

And this tax is introduced in the territory under their jurisdiction by local authorities (clause 1 of Article 346.26 of the Tax Code of the Russian Federation). If in the territory where an “imputed” tax has been introduced, an enterprise or individual entrepreneur is engaged in activities that are subject to UTII, then they are obliged to pay it. You cannot refuse such a duty.

Please note that UTII became a local tax only in 2006; before that it was considered regional. At the same time, the right to establish the types of activities transferred to “imputation” and the values ​​of the adjustment coefficient of basic profitability K2 passed to local authorities. This is provided for by Federal Law No. 95-FZ of July 29, 2004. To do this, it is necessary that the relevant local laws be adopted before December 1, 2005 (Letter of the Federal Tax Service of Russia dated November 1, 2005 N GI-6-22/924, Letter of the Ministry of Finance of Russia dated August 3, 2005 N 03-06-02 -02/57).

Organizations - payers of UTII in accordance with clause 4 of Art. 346.26 of the Tax Code of the Russian Federation are exempt from the following taxes:

— income tax;

— property tax;

— single social tax (UST);

— value added tax (VAT).

And for individual entrepreneurs, UTII replaces the following types of taxes:

— personal income tax (NDFL);

— tax on property of individuals;

— single social tax (UST);

— value added tax (VAT).

It should be noted that replacement of payment of the listed taxes is carried out only for those business activities that have been transferred to UTII. If a company (entrepreneur) is engaged in, in addition to the activities transferred to the payment of a single tax, also activities that are not subject to UTII, then for this second type of activity they are required to pay all “general regime” taxes.

Despite the fact that UTII replaces the payment of some taxes, this does not mean that, in addition to the single tax, there is no need to transfer any other payments and contributions to the budget. After all, the list of taxes that UTII replaces is closed. In addition, the need to pay other taxes is directly stated in paragraph 4 of Art. 346.26 Tax Code of the Russian Federation.

First of all, this concerns VAT, which UTII payers must transfer when importing goods into the customs territory of Russia. When determining this VAT, it is necessary to be guided by the provisions of Chapter. 21 of the Tax Code of the Russian Federation, as well as Russian customs legislation.

In addition, based on the list of taxes and fees given in Art. Art. 13 - 15 of the Tax Code of the Russian Federation, “imputed” (if appropriate taxation objects arise) can transfer the following federal taxes and fees to the budget:

— mineral extraction tax;

— fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

— state duty;

- water tax.

As well as regional taxes:

- transport tax.

And local taxes:

- land tax.

In addition, firms and merchants transferred to UTII retain the obligation to pay insurance contributions for compulsory pension insurance of employees in accordance with Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation” (hereinafter referred to as the Law N 167-FZ).

In addition, individual entrepreneurs must pay mandatory fixed “pension” contributions for themselves (Article 28 of Law No. 167-FZ).

But the payment of social insurance benefits is regulated by Federal Law No. 190-FZ of December 31, 2002 “On the provision of compulsory social insurance benefits to citizens working in organizations and individual entrepreneurs that apply special tax regimes, and certain other categories of citizens” ( hereinafter referred to as Law No. 190-FZ). Payment of such benefits to employees (with the exception of benefits related to industrial accidents or occupational diseases) is carried out according to one of the options.

First option. In accordance with Art. 2 of Law N 190-FZ, the Social Insurance Fund of the Russian Federation pays an amount equal to one minimum wage from funds received from the single tax. And that part of the benefit that exceeds one minimum wage is paid by the employer from his own funds.

As for the employer’s obligation to pay at his own expense for the first two days of illness, enshrined in paragraph 1 of Art. 8 of Federal Law No. 202-FZ of December 29, 2004, then it does not apply to payers of “imputed” tax. After all, for them, the procedure for paying benefits is regulated by Law N 190-FZ, and it says nothing about two days. A similar position is contained in the Letter of the Federal Social Insurance Fund of the Russian Federation dated February 15, 2005 N 02-18/07-1243.

Second option. Employers can voluntarily transfer insurance premiums for temporary disability to the Social Insurance Fund of the Russian Federation in the amount of 3 percent of the tax base, which is determined in accordance with the provisions of Chapter. 24 Tax Code of the Russian Federation.

In this case, payment of benefits will be carried out only at the expense of the Social Insurance Fund (Article 3 of Law No. 190-FZ).

Payers of UTII are also required to calculate and pay insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. The basis for calculating these contributions is payments accrued for all reasons in favor of employees.

If UTII payers are recognized as tax agents (Article 24 of the Tax Code of the Russian Federation), then they are obliged to calculate, withhold and transfer taxes to the appropriate budget in the generally established manner (including VAT, profit tax and personal income tax).

From January 1, 2004, firms and merchants can apply the simplified taxation system (STS) simultaneously with the payment of UTII. We would like to remind you that previously the clause was in effect. 12 clause 3 art. 346.12 Tax Code of the Russian Federation. He prohibited the “imputed” people from using the simplified tax system. Now in paragraph 4 of Art. 346.12 of the Tax Code of the Russian Federation states that organizations and individual entrepreneurs transferred to pay UTII for one or more types of activity have the right to apply a simplified taxation system in relation to other areas of entrepreneurship. Please note: according to paragraphs. "c" clause 2 of Art. 1 of the Federal Law of July 21, 2005 N 101-FZ from clause 4 of Art. 346.12 of the Tax Code of the Russian Federation, which establishes the procedure for combining “simplified taxation” and UTII, the words “amount of income from sales” are excluded.

That is, in the current version, this norm reads as follows: “Organizations and individual entrepreneurs translated in accordance with Ch. 26.3 of this Code for the payment of a single tax on imputed income for certain types of activities for one or more types of business activities, have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities they carry out.”

Taking into account the above, from January 1, 2006, an organization should not take into account income from activities subject to UTII when determining the income limit that allows it not to lose the right to apply the simplified tax system.

Let us also recall that until January 1, 2006, it was impossible to combine UTII and the Unified Agricultural Tax (USAT). Such a prohibition was contained in paragraphs. 2 p. 3 art. 346.2 Tax Code of the Russian Federation. However, in accordance with Federal Law No. 68-FZ of June 29, 2005 “On Amendments to Chapter 26.1 of Part Two of the Tax Code of the Russian Federation,” this subparagraph has lost force since last year. Consequently, now agricultural producers will be able to apply a special taxation regime in the form of a single agricultural tax when carrying out certain types of activities subject to a single tax on imputed income.

Who has the right to apply UTII?

The use of a single tax on imputed income has its limitations. The right to use this tax system can only be individual entrepreneurs and organizations that:

• Have no more than 100 employees (except for cooperatives and economic societies established by a consumer union or society).
• The share of other organizations in the authorized capital of which does not exceed 25%. Exceptions are organizations whose authorized capital is made up of contributions from organizations of disabled people.

Based on these restrictions, there are a number of categories of individual entrepreneurs and organizations that cannot apply this tax.

Who cannot apply UTII?

UTII does not apply to:

• Organizations and individual entrepreneurs with more than 100 employees.
• Organizations with a share of other organizations in the authorized capital of more than 25%, but in addition to those listed in Article 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs that operate on the basis of partnership and trust agreements.
• Entrepreneurs and legal entities leasing gas and gas filling stations.
• Educational, social welfare and healthcare institutions that provide public catering services.
• Largest taxpayers.

Organizations are recognized as the largest taxpayers on the basis of Order of the Federal Tax Service of the Russian Federation No. MM-3-06/308 of 2007. Such taxpayers are at the federal and regional levels.

The volume of income of these organizations is in the range of 2-20 billion rubles (for regional taxpayers) and more than 20 billion (for federal ones. Their tax volume is 75 million - 1 billion (for regional ones) and more than a billion (for federal ones).

Such organizations do not apply special taxation regimes.

Combining UTII with the simplified tax system according to “labeling”

Until January 1, 2021: you can combine

Until January 1, 2021, there were no problems with combining UTII or a patent for retail trade with the simplified tax system for income from the sale of other goods. This could be wholesale trade, or sale through a retail outlet of “non-retail” goods for UTII and PSN: motor oils, goods of own production, online orders.

It was enough to keep separate records and tax “non-retail” income under the simplified tax system as an additional regime (see, for example, letter of the Ministry of Finance of Russia dated September 11, 2012 No. 03-11-11/276).

The logic of the regulatory authorities was that non-retail trade for the purposes of PSN and UTII (Articles 346.27 and 346.43 of the Tax Code of the Russian Federation) is a separate type of activity, even if there is only one point of sale. And if so, the company can combine taxation systems (clause 4 of Article 346.12 of the Tax Code of the Russian Federation).

From January 1, 2021: you cannot combine

But since January 2021, the wording of the Tax Code of the Russian Federation has changed:

1. The definition of retail trade for the purposes of UTII and PSN has changed: trade in labeled goods is no longer retail.
2. Companies on UTII in retail trade lose the right to apply this regime if they sell “non-retail” goods (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation). The same amendments appeared in the article on the patent (clause 1, clause 3, article 346.43 and clause 4, clause 6, article 346.45 of the Tax Code of the Russian Federation).

As a result, although trade in labeled goods and retail trade are different types of activity, it will not be possible to combine UTII or a patent with the simplified tax system. The only way out is to move trade with “marking” outside the region in which UTII is applied, or the address specified in the patent (clauses 1 and 2 of Article 346.28, Article 346.44 of the Tax Code of the Russian Federation).

Or is it still possible?

The regulatory authorities continue to insist: companies can continue to apply UTII (SIT) at retail, even when selling “labeling”, if they tax income from its sale within the framework of the simplified tax system.

At the same time, inspectors still proceed from the fact that the sale of “labels” is a separate type of activity, not retail trade, and it cannot be on UTII or a patent (letter of the Federal Tax Service of Russia dated January 21, 2020 No. SD-4-3/726 , Ministry of Finance of Russia dated January 31, 2020 No. 03-11-11/5977, dated January 15, 2020 No. 03-11-11/1296, dated December 25, 2019 No. 03-11-11/101608, No. 03-11-11/101613 and No. 03-11-11/101599, dated 12/18/2019 No. 03-11-11/99144 and No. 03-11-11/99140, dated 12/11/2019 No. 03-11-11/96810, etc.).

It turns out that the taxpayer “flies away” from the UTII or patent only if he himself indicates in a check or other document that the implementation of the “marking” was carried out within the framework of the “imputation” or patent. If income from the sale of labeled goods is taxed under the simplified tax system, the right to a special regime is retained.

Example. Selmag “Everything for Everyone” sells building materials and gardening goods, including rubber boots and colorful galoshes. Some goods are sold wholesale and the simplified tax system is used, and UTII is paid for retail sales. From July 1, boots and galoshes will also be sold on the simplified tax system.

Next year there will be no UTII. Check which system will be more profitable for you using an online calculator.

Types of activities subject to UTII

The list of such types of activities is specified in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. However, local authorities have the right to independently determine the list of activities within which imputed income tax can be used.

Classifier of types of activities for which the use of UTII is provided

Federal legislation, namely Article 346 of the Tax Code of the Russian Federation defines the following list of activities within which it is possible to pay a single tax on imputed income:

• Household and veterinary services.
• Vehicle repair and washing.
• Organization of parking.
• Passenger and cargo transportation, provided that the organization has no more than 20 vehicles.
• Retail trade, subject to a maximum floor area of ​​150 meters for each retail facility. This also includes trade at facilities without trading floors and at non-stationary facilities.
• Public catering at facilities without halls.
• Outdoor advertising using advertising structures or vehicles.
• Rent of premises with an area of ​​no more than 500 meters for living.
• Transfer of temporary possession of retail space and land plots.

It should be taken into account that in Moscow and a number of other regions UTII is not used.

Activities within a simple partnership

Since January 1, 2006, Article 346.26 of the Tax Code of the Russian Federation has been supplemented with clause 2.1, according to which UTII does not apply to types of entrepreneurial activities if they are carried out under a simple partnership agreement (joint activity agreement).

(clause 2 of article 346.28, clause 2, 3 of article 346.32 of the Tax Code of the Russian Federation)

Currently, in accordance with paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, taxpayers who are not registered with the tax authorities of the constituent entity of the Russian Federation in which they carry out types of business activities subject to UTII are required to register with the tax authorities at the place of implementation of the specified activity on time no later than 5 days from the date of commencement of this activity. By amending paragraph 2 of this article, the legislator obligated all taxpayers to register with the tax authorities at the place of their activity, regardless of whether the taxpayer is already registered with the tax authority in the relevant territory or not.

It should be noted that paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, along with the obligation to register for taxation, imposes on UTII taxpayers the obligation to pay the tax introduced on the territory of the corresponding municipality, without indicating where exactly the tax should be paid. According to the Russian Ministry of Finance, set out in letter No. 03-11-02/44 dated September 26, 2005, the amount of UTII should be calculated for each municipal entity and paid to the budget of this municipal entity. Based on a systematic analysis of Articles 8, 19, 45 and 83 of the Tax Code of the Russian Federation, we can conclude that, as a general rule, tax must be paid at the location of the taxpayer. In cases specifically provided for by the Tax Code of the Russian Federation, the taxpayer may be obligated to pay tax not only at the place of registration of the organization, but also on other grounds (for example, clause 8 of Article 243 of the Tax Code of the Russian Federation regarding the Unified Social Tax, Article 288 of the Tax Code of the Russian Federation in parts of income tax, etc.). Thus, it is impossible to oblige the taxpayer to transfer UTII through the tax authorities at the place of business.

Tax authorities insist that violation by the taxpayer of the requirements for filling out payment documents (OKATO, KBK, payer status) is the basis for reflecting arrears for the corresponding tax (letter of the Federal Tax Service of Russia dated July 25, 2005 No. 10-1-13/3367). According to the opinion of the arbitration courts (supported by the Ministry of Finance of Russia), arrears are the taxpayer’s debt to pay taxes that are subject to credit to the relevant budget. Consequently, negative consequences can be applied to the taxpayer only if the taxpayer paid the tax to the wrong budget (Resolutions of the Federal Antimonopoly Service of the North-West District dated May 14, 2004 No. A13-9893/03-05, No. A13-9798/03-05, dated March 31 .2005 No. A56-25724/04, letter of the Ministry of Finance of Russia dated March 1, 2005 No. 03-02-07/1-54).

By analogy with the problem of paying tax at the place of registration of the taxpayer, paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation does not clearly regulate the procedure for submitting a tax return for UTII. In accordance with paragraph 2 of Article 80 of the Tax Code of the Russian Federation, a tax return must be submitted by the taxpayer at the place of registration of the taxpayer, that is, at the place of registration of the organization, unless otherwise provided by the Tax Code of the Russian Federation. Chapter 26.3 of the Tax Code of the Russian Federation does not provide for any specifics regarding the submission of tax returns on UTII to the tax authorities at the place of activity transferred to UTII.

(clause 3 of article 346.29 of the Tax Code of the Russian Federation)

In accordance with Law No. 101-FZ, from January 1, 2006, the rate of basic profitability per month is increasing from 4,000 to 5,000 rubles for this type of business activity, such as distribution and (or) placement of outdoor advertising using electronic signboards. For other types of business activities, physical indicators and basic monthly profitability were left unchanged.

(Article 346.27, paragraphs 5-10 of Article 346.29 of the Tax Code of the Russian Federation)

The changes introduced by Law No. 101-FZ also affected the adjustment coefficients of basic profitability. Firstly, there are only two such coefficients left - K1 and K2. The legislator excluded the coefficient K1 from the adjustment coefficients (in fact, since the entry into force of Chapter 26.3 of the Tax Code of the Russian Federation, this coefficient has not been applied), with the help of which, until January 1, 2006, when calculating UTII, the cadastral value of the land plots on which the imputed activity is carried out was to be taken into account. Starting from the new year, the deflator index will act as the coefficient K1 (that is, the “new” K1 is the “old” K3).

Secondly, the legislator clarified that the deflator coefficient K1 takes into account changes in consumer prices for goods (work, services) in the Russian Federation in the previous period. This coefficient, as before, is determined and subject to official publication in the manner established by the Government of the Russian Federation.

Thirdly, in accordance with the amendments made to Article 346.27 of the Tax Code of the Russian Federation, from January 1, 2006, the K2 coefficient takes into account not only the totality of the features of conducting business activities, but also the actual period of time for carrying out the activity. At the same time, starting from the new year, in accordance with the amendments made to paragraph 6 of Article 346.29 of the Tax Code of the Russian Federation by Federal Law No. 64-FZ dated June 18, 2005, the coefficient K2 is defined as the product of the values ​​​​established by regulatory legal acts of municipal authorities, taking into account the influence on the result of entrepreneurial activity of factors provided for in Article 346.27 of the Tax Code of the Russian Federation, and the value of the K2 coefficient, taking into account the actual period of time for carrying out entrepreneurial activities, is determined as the ratio of calendar days of conducting entrepreneurial activities during a calendar month of the tax period to the number of calendar days in this month (on this issue, see also the letter of the Ministry of Finance of Russia dated 10.08.2005 No. 03-11-04/3/40). However, as before, the values ​​of the adjustment coefficient K2 are determined for all categories of taxpayers for the calendar year and can be set in the range from 0.005 to 1 inclusive.

Taking into account the changes made to the procedure for determining the K2 coefficient, the tax base for UTII should be calculated as follows (see figure).

(clause 2 of article 346.32 of the Tax Code of the Russian Federation)

Currently, the amount of UTII calculated for the tax period is reduced by taxpayers by the amount of insurance contributions for compulsory pension insurance (hereinafter referred to as OPS) (for all reasons) paid for the same period of time, and by the amount of temporary disability benefits paid to employees. This formulation is quite controversial, and the application of this norm in practice gives rise to numerous disputes between taxpayers and tax authorities. By introducing amendments to paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation, the legislator eliminated the existing inaccuracy in the wording of the procedure for calculating the amount of UTII payable. From January 1, 2006, the amount of tax is reduced by taxpayers by the amount of insurance premiums for health insurance (for all reasons) paid (within the calculated amounts) for the same period of time, and by the amount of temporary disability benefits paid to employees. Moreover, unlike the previous procedure, the amount of tax cannot be reduced by more than 50%. Previously, this restriction applied only to the amount of insurance premiums for compulsory health insurance.

Let us explain this change with examples.

Example 1

UTII accrued - 1,000 rubles. Accrued and paid insurance premiums for compulsory health insurance for all reasons - 480 rubles. Temporary disability benefits were paid to employees - 400 rubles.

Example 2

UTII accrued - 1,000 rubles. Accrued and paid insurance premiums for compulsory health insurance for all reasons - 680 rubles. Temporary disability benefits were paid to employees - 400 rubles.

Thus, from the above examples it follows that the amendments made to paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation will lead to an increase in the amount of tax payable to the budget from January 1, 2006.

In accordance with the amendments made by Federal Law No. 119-FZ of July 22, 2005 (hereinafter referred to as Law No. 119-FZ) to subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation, from January 1, 2006, when the taxpayer switches to paying UTII, the VAT amounts accepted deductible by the taxpayer, are subject to restoration in the tax period preceding the transition to the specified regime. These provisions, in accordance with Article 5 of Law No. 119-FZ, come into force on January 1, 2006, as a result of which they apply to relations, provide rights and create obligations only from the specified date.

However, Law No. 119-FZ left the problem of the transition period without resolution. We are talking about the presence or absence of taxpayers’ obligation to restore the “input” VAT when switching to UTII from January 1, 2006. The tax period for VAT (Article 163 of the Tax Code of the Russian Federation) is a period equal to a calendar month or quarter, depending on the monthly revenue indicator. Since UTII taxpayers remain VAT taxpayers in relation to other activities, the concept of “tax period” is also retained in relation to them.

Thus, when using during “your” first tax period of 2006 goods (works, services), including fixed assets and intangible assets (VAT amounts for which were accepted by taxpayers for deduction in 2005 or earlier) in the activities transferred on UTII, the taxpayer must restore the corresponding amounts of “input” VAT in the previous tax period, that is, in the last tax period of 2005. However, in this case, Law No. 119-FZ will extend its effect to the relations of 2005. Moreover, imposing such an obligation on the VAT taxpayer is an unconditional worsening of his position. Giving retroactive force to a law that worsens the taxpayer's position has already repeatedly become the subject of consideration by the Constitutional Court of the Russian Federation, which pointed out the inadmissibility of such actions (in particular, Resolution No. 17-P of October 24, 1996).

Thus, the obligation to restore the “input” VAT will arise for those taxpayers who are transferred to pay UTII no earlier than April 1, 2006.

Transition to UTII in 2020

The process of switching to this tax regime is simple. Within 5 days from the date of commencement of activity, you must submit an application to the tax office. For individual entrepreneurs it is filled out according to the UTII-2 form, for organizations - UTII-1.

The application must be submitted at the place of business, with the exception of:

• Carry-out and delivery trade.
• Advertising on vehicles.
• Providing services for the transportation of goods and passengers.

In these cases, organizations submit an application at their location, and individual entrepreneurs at their place of residence (registration).

If the activity is carried out in several districts of the city, but there is only one OKTMO, then there is no need to register with each tax service.

It takes 5 days to consider the application and issue a notification.

Ban on the sale of labeled goods in 2020

In 2021, the Ministry of Finance plans to introduce a ban on the sale of labeled goods when carrying out business activities on UTII. Products subject to mandatory labeling are approved by Order of the Government of the Russian Federation No. 792-r dated April 28, 2018. Moreover, mandatory labeling of goods was planned to be carried out in several stages, starting from July 1, 2021:

1. From July 1, 2021, tobacco products must be labeled. From July 1, 2021, it will no longer be possible to sell unlabeled products. 2. From July 1, 2019, participants in the footwear trade must register in the system, submit applications for code emission registrars and begin marking balances according to a simplified scheme. By February 1, 2021, all participants in the shoe market must master the new procedure. From this moment on, the circulation of unlabeled products will be stopped. 3. From December 1, 2021, product labeling requirements will apply to the following types of consumer goods:

• perfumes and eau de toilette;
• new pneumatic rubber tires and tires;
• clothing made from genuine or composite leather;
• work clothes;
• women's or girls' blouses, knitted blouses and blouses, machine or hand knitted;
• outerwear (coats, short coats, capes, raincoats, jackets, windbreakers, windbreakers and similar products);
• bed, table, toilet and kitchen linen;
• cameras (except film cameras), photo flashes and flash lamps.

And now the main unpleasant news - the President signed Federal Law No. 325-FZ dated September 29, 2019, which supplements Articles 346.27 and 346.43 of the Tax Code of the Russian Federation with new norms, according to which retail trade for the purposes of applying UTII and PSN does not include the sale of three groups of goods subject to mandatory marking:

• medicines for which mandatory labeling is established by Federal Law No. 61-FZ dated April 12, 2010;
• footwear products, the mandatory labeling of which is established by Decree of the Government of the Russian Federation dated April 28, 2018 No. 792-r;
• items of clothing, clothing accessories and other products made of natural fur, the mandatory labeling of which is established by Decree of the Government of the Russian Federation of August 11, 2016 No. 787.

In fact, this means that the use of UTII and PSN is prohibited when selling these labeled goods from January 1, 2020.

Therefore, be careful when choosing a taxation system for 2020 when planning to trade goods that will need to be labeled. The fact is that separate accounting for goods at one retail outlet is impossible in this case. Let's say you left the sale of bags on UTII, and transferred the sale of shoes to the simplified tax system. According to the above law, if tax authorities detect at least one sale of goods subject to labeling, this will lead to the immediate loss of the right to apply UTII.

For individual entrepreneurs on UTII, the introduction of mandatory labeling for a number of goods will mean that as soon as the deadline for introducing labeling for a product that the individual entrepreneur sells on UTII comes, the entrepreneur will be required to switch to a different taxation regime.

The article was updated in accordance with current legislation 10/11/2019

Calculation of UTII tax in 2020

Since the basis for calculating this tax is expected income, the payment will be calculated using the following formula:

UTII = basic yield x physical indicator x K1 x K2 x 15%

The state sets the basic profitability based on the type of activity and per unit of indicator.

A physical indicator can be the number of employees, square meters of area and other parameters. Each type of activity may have its own.

K1 is a deflator coefficient that is annually established by the Ministry of Economic Development of the Russian Federation.

K2 is an adjustment coefficient that is established by municipal authorities for those types of activities that in a given region need to reduce the tax burden.

Calculation of UTII tax for the quarter

The quarterly tax is the amount of taxes for three months of a given quarter. It should be taken into account that physical indicators may change during the quarter. Accordingly, it will be necessary to take this into account when calculating UTII.

Calculation of UTII tax for less than a month

In this case, the amount of the monthly tax must be multiplied by the number of days during which the individual entrepreneur or organization carried out its activities, and then divided by the number of days in the month.

Calculation of UTII tax for several types of activities

The tax for each type of activity is calculated separately, after which the total amounts are added up. If activities are carried out in different municipalities, then the tax must be paid separately for each OKTMO.

An example of calculating UTII tax with a reduction for insurance premiums

For example, let’s take the type of activity – shoe repair. Its basic income is 7,500 rubles.

The physical indicator (number of employees) remained unchanged throughout the year and equaled 2.

K1 = 1.915.

K2 = 0.8.

Insurance premiums for the employee amounted to 86 thousand rubles, and the individual entrepreneur paid 36 thousand for himself.

The tax was: 7,500 x 2 x 1.915 x 0.8 x 3 months = 10,341. It can be reduced by the amount of insurance premiums, but not more than 50%. That is, the payment will be 5,171 rubles.

An example of calculating UTII for individual entrepreneurs without employees

Let's take veterinary work as an example. With a base income of 7,500 rubles, a physical indicator equal to 1, K1 and K2 equal to 1.915 and 1, respectively, and insurance premiums in the amount of 36,238 rubles, we will calculate the single tax.

It will be: 7,500 x 1 x 1.915 x 1 x 3 months x 15% = 6,463 rubles.

Since for an individual entrepreneur without an employee it is allowed to reduce the tax by 100% of the insurance premiums paid, in this case the amount of tax is less than the amount of contributions. This means that individual entrepreneurs will not have to pay tax.

An example of calculating UTII for an individual entrepreneur without employees when paying insurance premiums in another tax period

In this case, the calculation will be identical to the previous example, but taking into account the fact that the tax can be reduced by the amount of insurance contributions in a specific tax period. That is, if the tax is calculated for the first quarter of 2021, then the amount of contributions will relate to the first, and not the fourth quarter of the previous year.

What's new on UTII for individual entrepreneurs and legal entities in 2021

A single tax on imputed income is, on the one hand, a fairly conservative taxation system (since the introduction of UTII in 2002, the key principles of tax calculation under the corresponding tax regime, in general, have been preserved without significant adjustments). On the other hand, this tax regime in many cases is closely related to other tax and related tax obligations of a business entity. For this reason, the rules for calculating tax for UTII may change, taking into account:

• the emergence of new obligations related in one way or another to the “imputation”;
• the emergence of new regulatory standards for such obligations, and therefore changes have to be made to the rules governing the use of UTII.

Examples of obligations that have, to one degree or another, a pronounced relationship with UTII:

• obligations to pay insurance premiums (tax is reduced by the amount of contributions paid to the budget);
• obligations to use online cash registers.

It can be noted that it is at the “point of contact” with the scope of application of online cash registers that the main changes in 2021 in the legislation governing UTII are connected. At the same time, these innovations are mainly associated with the establishment of a number of benefits and preferences for economic entities.

Video - types of activities for UTII:

There may, of course, be innovations directly related to the tax - in terms of rules affecting the procedure for its calculation and payment. Among such changes in 2021 is an increase in the deflator coefficient used for tax calculation purposes. Now its current value is 1.868 (last year the coefficient was 1.798).

One way or another, the main innovation in the UTII system is the emergence of additional preferences in terms of using online cash registers. Let's take a closer look at them.

Deadlines for paying UTII tax in 2021

Tax legislation establishes a quarterly procedure for paying the single tax on imputed income. You need to pay tax:

• Until April 25, 2021 for the first quarter.
• Until July 25, 2021 for the second quarter.
• Until October 25, 2021 for the third quarter.
• Until January 25, 2021 for the fourth quarter.

The deadline may be shifted in a particular year if the date falls on a weekend or holiday.

Tax accounting and reporting UTII

Let's take a closer look at the nuances of single tax reporting.

Accounting for physical indicators

The law obliges individual entrepreneurs and organizations to which the UTII regime is applied to keep records of physical indicators. How exactly to do this is up to the individual entrepreneur to decide. The Federal Tax Service likes to impose special accounting books for this. They can be used, but apart from physical indicators, the individual entrepreneur is not required to enter any data there. That is, he enters data on income and expenses into this book only at his own request.

Tax return

By the 20th day of the month following the reporting quarter, individual entrepreneurs are required to submit a tax return. If the 20th falls on a weekend or holiday, then the date is usually shifted to the first working day after this weekend.

Accounting and reporting

Individual entrepreneurs operating in the UTII regime are exempt from the obligation to keep accounting records and provide appropriate reporting.

Businesses subject to a single tax on imputed income are required to do this. Depending on the category of activity, reporting may differ significantly. But in general it includes the following documents:

• Balance sheet.
• Income statement.
• Statement of changes in capital.
• Cash flow statement.
• Report on the intended use of funds.
• Explanations in the form of text and tables.

All these documents are drawn up according to the appropriate forms.

Reporting for employees

This type of reporting documents should be submitted only by individual entrepreneurs and organizations that have employees.

Cash discipline

All individual entrepreneurs and organizations that carry out cash transactions are required to comply with a number of cash discipline requirements.

It should also be taken into account that individual entrepreneurs operating in the UTII mode switched to using online cash registers from July 1, 2021.

Additional reporting

In addition to the reporting documents that are common to all, some individual entrepreneurs and organizations are required to provide additional ones, as well as pay additional taxes. This is associated with certain types of activities and property ownership.

In what cases will it be prohibited to use UTII?

In terms of UTII, the commented law made only two changes.
However, these amendments may seriously limit the “imputers” who sell goods at retail. Keep records and prepare reports on UTII for free in 2021, taking into account new deflator coefficients

A new basis for the loss of the right to “imputation”

From January 1, 2021, a ban will be introduced on the use of UTII at retail if the taxpayer sold goods that are not related to retail trade on the basis of Article 346.27 of the Tax Code of the Russian Federation (see the list of such goods below). In this case, it will be considered that the UTII payer has lost the right to this special regime and switched to OSNO from the beginning of the quarter in which the first “non-retail” transaction took place (new edition of clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation). In other words, if the “imputed” person sells goods of his own production, some excisable or other goods mentioned in Article 346.27 of the Tax Code of the Russian Federation as goods the sale of which does not relate to retail trade, he will have to completely leave the UTII for retail. It will not be possible to leave retail sales of goods not listed in Article 346.27 of the Tax Code of the Russian Federation on the imputation.

Fill out, check and submit the latest UTII declaration for the fourth quarter of 2021 via the Internet Submit for free

Please note: legislators have not made any exceptions for taxpayers combining UTII and simplified tax system. This means that it is quite possible that tax authorities will proceed from a literal interpretation of the new rules and transfer to a general taxation regime all the activities of the taxpayer who sold “non-retail” goods. Therefore, combining UTII for trade with other types of activities must be approached with extreme caution. In any case, until clarification appears from regulatory authorities or courts. Also from the commented amendment we can conclude that if the taxpayer has several trade objects (both transferred to UTII and not transferred), the right to “imputation” will be lost regardless of which of them “non-retail” goods were sold .

The situation is getting worse for another reason. In introducing a ban on “non-retail” trade within the framework of UTII, legislators used a reference to the entire definition of the term “retail trade” given in Article 346.27 of the Tax Code of the Russian Federation. And this norm, in addition to the list of goods the sale of which is not recognized as retail trade for the purposes of UTII, contains a general definition of retail trade. We would like to remind you that this includes activities related to trade on the basis of retail sales contracts.

As a result, if we approach the amendment formally, we get the following. From 2021, “imputers” will be prohibited not only from trading “non-retail” goods, but also, in principle, from combining UTII for retail trade and wholesale trade activities. This means that wholesale will have to be separated into a separate legal entity.

Submit all reports for a newly created or reorganized company via the Internet for free

In our opinion, legislators did not have the goal of introducing a complete ban on combining “retail” UTII with other types of trading activities. However, it makes sense for organizations and individual entrepreneurs combining wholesale and retail imputation to seek official clarification from the tax authorities and the Ministry of Finance.

Adding to the list of “non-retail” goods

At the same time, the list of “non-retail” goods, which is used for UTII purposes, has been added. Let us remind you that it currently includes:

• goods of own production;
• some excisable goods;
• food and drinks sold in catering establishments;
• unclaimed items in a pawnshop;
• gas;
• trucks and special vehicles;
• trailers, semi-trailers, trailers;
• buses;
• goods sold by samples and catalogs outside a stationary retail chain;
• medicines provided with free prescriptions.

From January 1, 2021, goods subject to mandatory labeling will be added to this list. Namely: medicines, shoes, as well as items of clothing, clothing accessories and other products made from natural fur (new edition of Article 346.27 of the Tax Code of the Russian Federation). Organizations or individual entrepreneurs that retail these goods will not be able to apply UTII. And if the sale of marked goods occurs in the middle of the quarter, then the taxpayer will lose the right to “imputation” and will have to pay taxes for this quarter according to the general regime.

Maintain accounting and tax records, submit OSNO reports via the Internet

Combining UTII with other tax regimes

Tax on imputed income can be combined with other taxation systems (OSN, simplified tax system, unified agricultural tax).

However, two tax regimes cannot be applied to one type of activity at the same time. It is also necessary to maintain separate tax records for each taxation system.

Separate accounting for UTII

The use of several modes requires separating income and expenses according to them. The situation with income is quite simple, but the division of expenses has a number of nuances.

It is difficult to attribute wage costs for employees engaged in all types of activities to a specific tax regime. Examples of such employees include accountants and directors. In this case, the costs for them must be divided into two parts in proportion to the amount of income from both types of activities.

What are the features of determining income under Art. 346 15 Tax Code of the Russian Federation?

When simplifying any of the selected taxable objects, it is extremely important to calculate income. Indeed, with such an object of taxation as the income part of the activity, the amount payable to the budget is determined as the total amount of all those listed in paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation of revenues, multiplied by the tax rate. When the object “income minus expenses” is selected, it is also important to correctly calculate income, because their value is involved in calculating the taxable base.

So, income from sales and non-operating income are taken into account - their full list is presented in Art. 248 Tax Code of the Russian Federation.

An important question remains what income is not taken into account when determining the tax base.

There are only 3 groups of them - they are presented in clause 1.1 of Art. 346.15 Tax Code of the Russian Federation. Particular attention should be paid to those listed in the first subparagraph - their exhaustive list is contained in Art. 251 Tax Code of the Russian Federation.

Read more about these earnings here.

Let's look at several practical examples that taxpayers using the simplified tax system may encounter when determining the amount of their income for tax purposes. Here are some of the commonly encountered situations:

Example 1

The non-profit educational organization Lastochka LLC provides paid educational services. Over the past year, income from the provision of such services amounted to 7 million rubles. In addition, the organization fulfilled the conditions specified by the grantor - an individual to receive a grant for the development of a training program for children with disabilities and received a grant in the amount of 5 million rubles.

The company is on a simplified “income” tax system. What amount will the tax be taken from?

In accordance with paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation, when determining the taxable base, all income received by Lastochka LLC should be calculated. At the same time, paragraph 346.15 of the Code clearly states what income is taken into account when calculating tax.

So, income from the provision of educational services in accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation (this is income from sales, which are listed in subparagraph 1 of clause 1 of Article 248 of the Tax Code of the Russian Federation), should be included in its entirety (7 million rubles) as objects of taxation under simplification.

As for the funds in the amount of 5 million rubles received for the development of a training program for children with disabilities, they cannot but be taken into account as part of the income that should be taken into account when calculating the tax base when calculating the single tax if certain conditions are met (clause 1.1 of Art. 346.15, clause 14 of article 251 of the Tax Code of the Russian Federation). Conditions that allow the received grant not to be taken into account in income and provided for in paragraph 14 of Art. 251 of the Tax Code of the Russian Federation, the following:

• the grant must be received from persons who have the right to present it (individuals, non-profit organizations, foreign and international organizations and associations listed in the list approved by the Government of the Russian Federation dated June 28, 2008 No. 485);
• The purposes of the grant are the implementation of specific programs in the field of education, art, culture, science, physical culture and sports (except for professional sports), health protection, environmental protection, protection of human and civil rights and freedoms provided for by the legislation of the Russian Federation, social services low-income and socially vulnerable categories of citizens;
• the grantor has determined the conditions for receiving a grant, the procedure and deadlines for reporting on it;
• The grant recipient must arrange for separate accounting of income and expenses.

If the organization receiving the grant has complied with all of the above conditions, it may not take it into account as part of the income subject to the single tax.

ConsultantPlus experts spoke in detail about the nuances of accounting for income by a simplified tax payer. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Example 2

Sudnuda LLC owns 2 cruise ships, the registration of which was carried out in accordance with all the rules (the ships are registered in the International Register of Russia). During the last reporting period, the company's income from passenger transportation amounted to 10,000,000 rubles. The ships carried out cruise tours from St. Petersburg to the port cities of Finland (Hanko, Turku, Helsinki). In addition, the company provided meals for passengers on board and provided catering services. The income from this type of activity amounted to 1,000,000 rubles. during the reporting period. What amount must be taxed on if the company is on the simplified “income” tax system?

In accordance with sub. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation, when calculating the taxable object “income”, the income listed in Art. 251. Passenger transportation services (clause 33 of Article 251 of the Tax Code of the Russian Federation) cannot be classified as an object of taxation. But income received from the provision of services, in accordance with Art. 248 are taken into account when calculating the tax (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

This means that when calculating the simplified tax, only income in the amount of 1,000,000 rubles, which is received from the provision of catering and catering services, should be taken into account.

Example 3

Alpha LLC rents out premises it owns for RUB 50,000. per month. In addition to the rent, the company receives compensation for utility bills from the tenant. What amount should be recognized as income for taxation: only rent or including utilities, find out here .

For more information about calculating the simplified tax with the object of taxation “income”, read the article “The procedure for calculating tax under the simplified tax system “income” in 2019-2020 (6%)”

Fine for non-payment

For each type of violation of payment of this tax, certain sanctions are provided:

• For conducting activities without registration - 10% of the amount of income, but not less than 40 thousand rubles.
• For violation of the deadlines for filing an application for registration - 10 thousand rubles.
• For violation of the deadline for filing a declaration - 5% of the tax, but not less than a thousand rubles.
• For intentional non-payment or late payment of tax - 40% of the tax amount, for unintentional - 20%.

Fines are also imposed for failure to appear as a witness or refusal to testify in cases of tax violations.

Pros and cons of imputation

The main advantage of UTII is its independence from the amount of revenue. If an individual entrepreneur or organization earns more than the basic profitability calculated by the state, then they remain in the black.

The second plus is exemption from certain taxes: for individual entrepreneurs - from personal income tax, for LLCs - from income tax, as well as from VAT. In addition, tax accounting for UTII is simple, and this mode can be combined with others.

Disadvantages of the single tax:

• The regime is not beneficial if earnings are less than the basic income.
• It is necessary to keep separate records when combining UTII with other taxation regimes.
• The declaration will have to be submitted every quarter.

To summarize, it is worth noting that when deciding to apply for UTII, you need to assess your type of activity and likely profit.

Transition to simplified tax system within a year

General rule

According to the Tax Code, you can switch from UTII to the simplified tax system only from the beginning of the year (clause 1 of Article 346.13 and paragraph 3 of clause 1 of Article 346.28 of the Tax Code of the Russian Federation).

However, the transition to the “simplified tax” in itself does not mean a rejection of UTII: if a company submits a notification about the transition to the simplified tax system, it will not be automatically deregistered under UTII. This means you will have to combine modes.

This is really possible only from January 1: during the year it is impossible to supplement UTII with the right to the simplified tax system or “transfer” the type of activity from UTII to the simplified tax system. But if the “imputed person” plans to part with this special regime and transfer all his activities to the simplified tax system, then this can be done within a year.

You can withdraw from UTII in two cases (clause 3 of Article 346.28 of the Tax Code of the Russian Federation):

• in connection with the transition to another taxation regime;
• in connection with the termination of activities that are taxed under UTII.

It turns out that if the “imputed” person stops the activity that was on UTII, then he can switch to the simplified tax system without waiting for January 1.

Moreover, if he previously notified the Federal Tax Service about the application of the simplified tax system, then there will be no problems at all. As soon as he is deregistered under UTII, all income will be taxed under the simplified tax regime.

The situation is a little more complicated if the company has not submitted a notice of application of the simplified tax system since the beginning of the year. She can immediately begin to apply the simplified tax system by submitting a tax notice within 30 calendar days after losing her UTII taxpayer status (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

Deregister under UTII and submit a notification of transition to the simplified tax system online

How to use it for “markers”

As we remember, government agencies consider retail trade and trade in labeled goods as different types of activity. This means that in order to abandon UTII in connection with the introduction of labeling, you will have to abandon retail trade in principle .

If labeled goods make up the entire retail assortment, switch to the simplified tax system, declaring that you have ceased the “retail trade” type of activity.

Those whose unlabeled products make up a small part of their assortment can do the same. But they will have to stop selling unlabeled goods at retail through a specific retail outlet and sell the remainder wholesale, online or from a warehouse.

Thus, if the UTII payer at the time of the introduction of mandatory labeling is ready to refuse retail trade in other goods, he can switch to the simplified tax system in 2021 (letter of the Ministry of Finance of Russia dated January 27, 2020 No. 03-11-11/4641 and the Federal Tax Service of Russia dated January 21, 2020 No. SD-4-3/726).

To do this you need:

• Within 5 working days from the day when marking becomes mandatory, submit an application for deregistration under UTII.
• Within 30 days, submit a notice of transition to the simplified tax system.

It is better to suspend trade during the transition period in order to have time to reconfigure the cash register and not give controllers a reason to declare that goods marked with receipts are sold as part of “imputation.”

If the inspectors’ approach changes and they insist that we are not talking about the cessation of “retail trade” activities, but about “getting rid of UTII” (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation), it is still possible to switch to the simplified tax system ahead of schedule. The fact is that the reason why a company ceased to be a payer of UTII can be any: the termination of a type of activity, or a legislative ban (clause 2 of Article 346.13 of the Tax Code of the Russian Federation). This conclusion is confirmed by recent judicial practice (resolution of the Arbitration Court of the North-Western District dated April 22, 2019 No. F07-3501/2019 in case No. A26-9853/2018).

But for PSN payers there are no exceptions (Article 346.13 of the Tax Code of the Russian Federation). If they have not submitted a notification to the Federal Tax Service about the transition to the simplified system, they will not be able to apply this special regime in 2021.

Example. Shop "Shoes for children" on UTII. The company has not submitted a notification about the transition to the simplified tax system since the beginning of the year. From July 1, she wants to unscheduled switch to the simplified tax system. To do this, the company will abandon retail and will issue orders made via the Internet.