Criteria for the simplified tax system in 2021

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The simplified taxation system is a simple and accessible regime. It is aimed at reducing the number of taxes paid and reporting generated and is aimed at small businesses. Therefore, for its application, simplified taxation system limits are set for the year. In this article we will tell you what restrictions there are for using simplification and what to do if you violate them.

Limits of the simplified tax system in 2021 and 2021

Beginning entrepreneurs and organizations know about the existence of the simplified tax system and are trying to switch to this system, because it has many advantages:

low tax rates: 6% of income and 15% of the difference between income and expenses;
in the regions, the rate can be reduced even further: 1–6% of income and 5–15% of the difference between income and expenses;
at the end of the year you only need to submit one declaration;
The tax payment from the “income” base can be halved by the amount of insurance premiums for employees and individual entrepreneurs (or the tax payment can be reduced completely - in the case of an individual entrepreneur working independently and paying contributions “for himself”).

Individual entrepreneurs and organizations can switch to the simplified regime upon registration by submitting a notification within 30 days. If you are already operating under a different tax regime and want to switch to the simplified tax system, you can do this only starting next year; to do this, submit an application before December 31. Entrepreneurs can combine the simplified tax system with the patent system.

The transition to a simplified system and staying on it are associated with a number of restrictions. The limits on the amounts required to apply the simplified tax system grow annually, which simplifies the transition to the simplified tax system and makes it more accessible. In 2021, the conditions for applying the simplified tax system have changed significantly, so we will tell you about each of them in more detail.

What are the restrictions for 2021?

The figures for the established limits change from year to year, and in 2021 they are:

According to the criterion of total revenue (the main point for individual entrepreneurs) - 150 million per year. How the simplified tax system limit for 2021 revenue is calculated will be described in detail below. This limit applies to those who work on a simplified scheme and wish to leave this regime for the next year. Those wishing to switch to a simplified tax system starting next year must show tax revenue in the range of 112.5 million on an accrual basis based on the results of the third quarter of the current tax period. This gives the entrepreneur the right to submit an application to switch to the simplified tax system.
The simplified limit for 2021 regarding the number of hired employees is no more than 100.
The cost of fixed assets is controlled quarterly, both for individuals and legal entities. The limit for working on the simplified tax system is 150 million rubles at the end of the year. This figure is not a criterion for switching to a special regime, that is, individual entrepreneurs are not required to track the cost of fixed assets before switching to a simplified regime. This obligation arises only when the simplified tax system has already begun to be applied.
The criterion for the presence/absence of branches (there should not be any) and the limit on the participation of third-party legal entities in the authorized capital (no more than 25%) do not apply to individual entrepreneurs.

Income limit

In 2021, the revenue limit is 206.4 million rubles. From 2021 to 2020, a limit of 150 million rubles was in effect. The new amount of revenue allows more companies to remain on the simplified tax regime, because since 2020, the annual income limit has increased by 37.6%. Starting from 2021, the limit will be indexed annually by the deflator coefficient.

In 2021, individual entrepreneurs and organizations using the simplified tax system can conduct activities generating income of up to 206.4 million rubles, and not be afraid of losing the right to apply the simplified tax system. But it is worth remembering that as soon as income exceeds 154.8 million rubles, tax will have to be paid at an increased rate - 8% for the simplified tax system “income” and 20% for the simplified tax system “income minus expenses”. We talked in more detail about calculating tax after exceeding limits in the article “Advance payments under the simplified tax system in 2021 and 2021.”

Please note that not all income received is included in the calculation.

Income included in the calculation:

sales income;
non-operating income;
from the realization of rights to property;
advances received.

Income excluded from the calculation:

repaid loan;
the deposit or deposit received;
property received as a contribution to the authorized capital;
from property received free of charge;
funds received under an agency agreement;
grants received;
income from activities under a different taxation regime, when combining the simplified tax system with UTII or a patent.

Simplified people who want to stay on the simplified tax system, when approaching the income limit, try to reduce it. There are several ways to do this, but they are unsafe and well known to tax authorities, so they can easily figure out such fraud. For example, it is common to draw up two agreements with a counterparty - a sale and purchase agreement and a loan. That is, payment is transferred to you in the form of a loan, and next year they offset the requirements. In this case, the tax authorities can prove that the loan is fictitious, and the right to use the simplified tax system will be lost if, taking it into account, the income exceeds the limit.

What happens if the income limit for the reporting period is exceeded

If, based on the results of activities for the reporting period, the taxpayer exceeds the maximum permissible revenue threshold, he automatically loses the right to apply the special regime . A legal entity is obliged to switch to the OSN from the period in which, according to accounting data, the income received exceeded the maximum permissible limit.

In this case, an individual entrepreneur or organization is obliged to transfer all taxes to the budget in accordance with OSNO. At the same time, administrative punishment in the form of fines or accrued interest for non-payment of monthly taxes during the reporting quarter in which the merchant switched to OSNO will not be applied.

to notify the fiscal authorities within 15 calendar days after the tax (reporting) period If the payer does not notify his inspectorate in a timely manner, he will be subject to administrative punishment in the form of a fine.

Attention ! If the payer, after losing the right to use the simplified tax system, did not switch to another regime or switched in violation of the deadlines, for untimely transfer of monthly payments to the budget after the expiration of the reporting period in which the legal entity was obliged to switch to another taxation regime, penalties will be imposed on it and accrued penalties according to tax legislation.

Income limit for 9 months

The income of companies planning to switch to the simplified tax system from 2021 should fit into the amount of 112.5 million rubles for the first 9 months of last 2020. From 2022, a deflator coefficient (1.032) will be applied to this amount, therefore, to switch to the simplified tax system from 2022, it is necessary that income for January-September 2021 does not exceed 116.1 million rubles. It is possible to get around this limitation by transferring income to the 4th quarter, because in this case the annual income is not important, only income for the first 9 months is taken into account.

Entrepreneurs and newly created organizations can become simplistic, regardless of how much income they receive. But when applying the simplified tax system, they must still ensure that income for the year does not exceed 206.4 million rubles (150 million rubles in 2021), otherwise they will have to return to the general regime.

Limits for those planning a transition

The maximum allowable revenue for companies wishing to switch to a simplified system in 2021 is 112.5 million rubles. Income is calculated for the last 9 months. This limit applies only to organizations; it is not established for individual entrepreneurs.

Since the deflator coefficient in the current year is 1, indexation depending on its value is not provided. In 2021, the revenue limit will be indexed, which means that the limits will increase. The coefficient will be determined by the government.

Residual value of fixed assets

For the transition and application of the simplified tax system, there is a condition that limits the residual value of fixed assets to 150 million rubles. Organizations and entrepreneurs with fixed assets whose residual value exceeds 150 million rubles do not have the right to switch to a simplified system. At the same time, entrepreneurs are not required to report information about fixed assets when switching to the simplified tax system, but if the residual value limit is exceeded while conducting business, the right to use the simplified system will be lost.

For this limitation, only depreciable fixed assets are taken into account, including leased property on the balance sheet. Land and other natural resources, inventories, goods, assets under construction, securities and financial instruments are not subject to depreciation and are therefore not taken into account. You can reduce the cost of assets by transferring them to conservation or temporarily selling them to a friendly person and renting them from him.

What are the restrictions for switching to the simplified tax system from 2019?

Companies and individual entrepreneurs cannot apply the simplified tax system in 2021 if (clause 3 of article 346.12 of the Tax Code of the Russian Federation) they are:

banks;
insurers;
non-state pension funds;
investment funds;
professional participants of the RCB;
pawnshops;
notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
participants in production sharing agreements;
payers of the Unified Agricultural Tax;
foreign organizations;
microfinance organizations;
private employment agencies engaged in providing labor to workers (personnel)

Also, the conditions for the transition to the simplified tax system from 2021 do not allow companies or individual entrepreneurs to switch to the “simplified system” if they are engaged in:

production of excisable goods, as well as extraction and sale of minerals (with the exception of common minerals);
activities related to the organization and conduct of gambling.

In addition, the conditions for the transition to the simplified tax system from 2021 limit the right to use a simplified taxation system if a company or individual entrepreneur:

there are branches;
the share of participation of other organizations is more than 25% (except for contributions from public organizations of disabled people under certain conditions);
the average number of employees per quarter, half-year, 9 months or year exceeds 100 people;
the accounting residual value of the organization's fixed assets, depreciated in tax accounting, exceeds 150 million rubles.

Average headcount

Payers of the “simplified” tax must comply with the limit on the number of employees - 130 people. In 2021, there was a limit of 100 people, but from 2021 a transition period was introduced. According to the new rules, it is possible to apply the simplified tax system with a staff of 130 people, but at the same time, with an average number of employees in the range of 100-130 employees, you will have to pay tax at an increased rate - 8% for the simplified tax system “income” and 20% for the simplified tax system “income minus expenses.” If the average number of employees reaches 131 people, the right to the simplified tax system will be completely lost from the beginning of the quarter in which the excess occurred.

To calculate the average number, take into account your employees, external part-time workers and individuals on GPC contracts (except for individual entrepreneurs and the self-employed). Women on maternity and parental leave do not need to be included in the calculation, except for those working part-time or at home and retaining the right to social security benefits. As well as student workers taking entrance exams and on additional leave without pay.

The calculation of the number is carried out not at the end of the period, but for the entire period. Therefore, even if a company currently employs more than 130 people, it can still retain the right to apply the simplification if the average number for the entire period does not exceed the limits.

For example, if the company had 120 employees from January to July, and from August 13, 16 more new employees were hired, then the average number of employees will be calculated as follows:

120 people × 7 months = 840 people from January to July;
(120 people × 12 days of August + 136 people × 18 days of August) / 30 days = 130 average number of people in August;
136 people × 4 months = 544 people from September to December;
(840 people from January to July + 130 people in August + 544 people from September to December) / 12 months = 127 people average number for the year.

Even though the number of personnel exceeded 130 people, the right to apply the simplification will not be lost.

Transition to simplified tax system from 2021

As we have already said, companies (IPs) that meet the criteria for applying the simplified tax system must send a corresponding notification to the Federal Tax Service to switch to a simplified taxation system. The transition to a simplified special regime is provided only from the beginning of the next calendar year. Therefore, in order to start applying the simplified tax system from January 1, 2020, you will need to notify the tax office no later than December 31, 2021 (Clause 1 of Article 346.13 of the Tax Code of the Russian Federation).

Notification of the transition to a simplified tax system is submitted in form N 26.2-1, approved. By order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/

Participation of other legal entities

For organizations on the simplified tax system, the share of participation of other legal entities is limited - a maximum of 25%. That is, the authorized capital cannot consist of contributions from other organizations of more than 25%, and the size of participation of individuals, individual entrepreneurs and the state does not matter. Exceptions are listed in paragraphs. 14 clause 3 art. 346.12 Tax Code of the Russian Federation. This limitation can be circumvented in several ways.

Increase the authorized capital through contributions from founders-individual entrepreneurs and individuals. This will allow you to change the ratio of shares and stay within the 25% limit.
Sell a stake in the company to one of the founders. If the legal entity is the only founder, you can sell 75% of the authorized capital of the subsidiary to trusted persons or real owners of the business. Then the company's capital structure will meet the conditions.
Maintain control functions over the legal entity by reducing its share in the authorized capital. For example, an organization with a 25% stake may have 75% of the profits and votes. Such a decision may be negatively perceived by tax authorities.

Revenue limit under the simplified tax system for 2021: how not to fall off the “simplified system”

Those who have become “simplified”, in addition to complying with restrictions on the number, cost of fixed assets, etc., during the tax period need to monitor the level of their income received while working on the simplified tax system. Here, the same limit is established for organizations and individual entrepreneurs: during the reporting year, their “simplified” income should not exceed 150 million rubles. (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation).

This amount, as well as the “transitional” limit, is indexed to a deflator coefficient. Since for 2021 its value is set equal to one, the limit on the maximum income for the simplified tax system will remain the same as in 2021 - 150 million rubles. (150 million x 1).

When determining compliance with the income limit, proceeds from sales, including advances, and non-operating income are taken into account. Income under the simplified tax system is taken into account in accordance with Art. 346.15, sec. 1, 3 p. 1 art. 346.25 Tax Code of the Russian Federation. Moreover, individual entrepreneurs combining “simplified taxation” with a patent must take into account income under both special regimes.

As soon as the income of an entrepreneur or company exceeds the established limit, the right to use the “simplified tax” will be lost from the beginning of the quarter in which this happened, and taxes will have to be recalculated according to the general system (also from the beginning of the quarter). The same result awaits the “simplified” person if any restriction provided for in clauses 3 and 4 of Art. 346.12 of the Tax Code of the Russian Federation (in terms of number, cost of fixed assets, etc.).

Thus, we can say that new limits on the simplified tax system for 2020 have not been established, since in fact they remain at the 2019 level.

Today, a bill is at the development stage that plans to introduce a so-called “transition period” for simplified workers who have exceeded the limits on income or number of personnel. It is assumed that a taxpayer who has violated the maximum limit on income (150 million rubles) or number (100 people) will be able to remain on the simplified tax system if he does not violate the “second level” of restrictions (200 million rubles and 130 people, respectively), but in this case, the tax will be paid by him at an increased rate of 8% (“income”) or 20% (“income minus expenses”). But it is not yet known whether this document will be adopted before the end of 2021.

Current limits for “simplified” users are shown in the table below.

Creation of branches

Organizations using the simplified tax system cannot have branches. A branch is a separate subdivision located outside the location of the organization and performing all or part of its functions. The branch receives property from the legal entity that created it and is endowed with a manager acting by proxy. An important distinctive feature of the branch is its inclusion in the Unified State Register of Legal Entities.

Other separate divisions, for example representative offices, can be opened on the simplified tax system. If a separate division does not meet all the conditions necessary for branches, then it cannot be recognized as a branch. Therefore, some companies disguise branches as separate divisions. If you do not reflect the branch in the constituent documents, limit the number of functions and staff of specialists, do not appoint a manager and do not open a current account, it will be difficult to prove that a separate division is a branch. In addition, the supervisory authority must prove the existence of a branch.

What happens if you exceed the threshold

Even if a legal entity has violated the conditions for applying the simplified tax system in only one of two points, the tax will still be charged at a higher rate (subparagraphs “b”, “d” of paragraph 4 of Article No. 266-FZ of July 31, 2021). The so-called “transition period” will begin, when an entrepreneur or organization is on the simplified tax system, but must apply increased tax rates.

The “transition period” begins with the quarter in which the income and average number of employees limits were exceeded. Depending on the object of taxation, the rate will be:

8% for the object “Income”;
20% for the object “Income minus expenses”.

The application of the simplified tax system with increased tax rates will last until the simplified tax system exceeds the income limit of 200 thousand rubles and the number of employees of 130 people. If the new limits are exceeded, a transition to OSNO is inevitable.

What to do if you violate the restrictions

If you violated the restrictions that we discussed above, you will have to stop using the simplified system from the beginning of the quarter in which they were allowed. Notice of termination of the simplified tax system must be submitted within 15 days after the end of this quarter. For example, if the limits are violated in the second quarter, the organization will be considered to have switched to OSNO from April 1, and will need to submit a notification to the tax office before July 15. The notification form was approved by order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829. If you do not submit a notification or do not do it on time, you will be fined 200 rubles, and officials may be additionally fined in the amount of 300 to 500 rubles. Here we wrote how to switch from the simplified tax system to OSNO.

Having lost the simplified tax regime, you must submit a declaration by the 25th day of the month following the quarter in which the right to the simplified tax system was lost. Draw up a declaration for the period from the beginning of the year until the quarter in which you lost the right to use the simplified tax system. Simplified tax must be paid within the same period. Failure to submit a declaration entails liability under Article 119 of the Tax Code of the Russian Federation - a fine of 5% of the amount not paid on time for each month, but not less than 1000 rubles and not more than 30%.

Having switched to the general regime, you need to pay and calculate taxes in the manner prescribed for new organizations and individual entrepreneurs. If you are late in making monthly payments for the quarter in which you switched to a different tax system, you will not have to pay penalties or interest. But late payments for the next quarter already threaten fines and penalties.

Transition rules

As a general rule, organizations and 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). Special provisions are established:

for newly created organizations (newly registered entrepreneurs). They have the right to apply the “simplified tax” from the date of registration with the tax authority (paragraph 1, paragraph 2, article 346.13 of the Tax Code of the Russian Federation);
for taxpayers who are switching to the simplified tax system due to the abolition of another special regime - UTII. They can work on a “simplified” basis from the beginning of the month in which the obligation to pay the single tax ceased (paragraph 2, paragraph 2, article 346.13 of the Tax Code of the Russian Federation).

In each of the above cases, you must inform the tax authority about the transition to the simplified tax system within a certain time frame. To do this, you must submit a notification to the tax office at your location (place of residence). This procedure follows from paragraph 1 of Art. 346.13 Tax Code of the Russian Federation. The form of notification of the transition to the simplified tax system was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829. However, if an organization or individual entrepreneur wants to switch to the simplified tax system in 2021, they will need to check themselves for compliance with certain conditions for the transition to the simplified tax system from 2021.

Will the limits on the simplified tax system be increased in 2021?

From 2021, limits on the simplified tax system will increase due to the introduction of a transition period. Now you can exceed the limits on income and number of employees, but retain the right to apply the simplified tax system. This will increase the tax rate. Under the simplified tax system, “income” from 6% to 8%, and under the simplified tax system, “income minus expenses” from 15% to 20%

Income limits will be indexed by the deflator coefficient for the simplified tax system (1.032). Their size will be 154.8 million rubles, but it can be exceeded by up to 51.6 million rubles. When your income is in the range from 154.8 to 206.4 million rubles, you will have to pay tax at a higher rate.

The situation is similar with the number of employees. The limit will be 100 people, but it will be possible to increase it by 30 people. In the meantime, as long as the average number of employees is in the range of 100 - 130 people, you pay tax at an increased rate.

Author of the article: Elizaveta Kobrina

The online service Kontur.Accounting is great for accounting and reporting using a simplified system. Keep records, generate reports, pay salaries and consult with our experts for free within 14 days.

Conditions for using "simplified"

It is permissible to use the simplified tax system for both new individual entrepreneurs and companies, as well as those already operating. In both cases, to switch to simplified taxation, you must fill out a notification in the established form and submit it to the Federal Tax Service.

Before doing this, you should make sure that the entrepreneur or legal entity complies with all the conditions for payers of the simplified tax system.

These include:

The number of hired employees does not exceed 100 people;
Gross revenue is less than 150 million (for the previous period);
There are no branches or representative offices;
The share of participation of representatives of other companies is no more than 25%;
The cost of fixed assets does not exceed 150 million rubles;
The activities carried out do not fall within the list of exceptions specified in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

Basic conditions for using “simplified”

Note! In order to retain the right to apply the simplified tax system in 2021, income limits can be exceeded. But you will have to pay tax at a higher rate. Subject to the application of a simplified approach with the calculation of the tax base on the principle of “income minus expenses”, the rate will increase from 15% to 20%. In the case of paying a tax on income without deducting expenses, you will have to transfer not 6%, but 8% to the treasury.
Download:
Article 346.11. General provisions
Tax Code of the Russian Federation Article 346.12. Taxpayers
Article 346.14. objects of taxation
Tax Code of the Russian Federation Article 346.16. Procedure for determining expenses
Article 346.20 Tax rates
Article 346.21 Procedure for calculating and paying tax
By Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99
Format for submitting a tax return for tax paid in connection with the application of the simplified taxation system in electronic form
The procedure for filling out a tax return for taxes paid in connection with the application of the simplified taxation system
On amendments to parts one and two of the Tax Code, as well as certain legislative acts
On amendments to parts one and two of the Tax Code of the Russian Federation