Form UTII-2: application for registration of individual entrepreneurs (form)

What is the UTII-2 statement in 2021

The UTII-2 application must be submitted to an individual entrepreneur in order to be registered with the tax authorities as a single tax payer on imputed income.
ATTENTION! Starting from 2021, UTII will cease to be valid throughout the country. But a number of subjects have decided to abandon the special regime now. See here for details.

In addition to the application, no more documents are required from the taxpayer for registration (letter of the Federal Tax Service dated December 28, 2015 No. GD-18-14/1644, clause 1 of the letter of the Federal Tax Service dated September 21, 2009 No. MN-22-6 / [email protected] ).

You can learn about the current registration procedure from this article.

Form UTII-2 was approved by order of the Federal Tax Service dated December 11, 2012 No. ММВ-7-6/ [email protected] and is used for registering individual entrepreneurs.

The UTII-2 form itself with a sample filling will be presented in the article below.

If you need an example of filling out an application for deregistration of an individual entrepreneur as a UTII payer (UTII form-4), you can find it in ConsultantPlus. Get free access to the system and proceed to the sample.

Procedure for filing an application. Filling out the UTII-2 form

The first step is to print out the form according to the UTII-2 form, always in two copies. You give the first completed form to the inspection, and keep the second one for yourself.

1. Start filling out the form from the leftmost side of the sheet. It is necessary to fill in all columns and cells, if necessary, placing dashes in certain fields.
2. The top of the first sheet of the document is intended for the entrepreneur’s TIN. Next, you should indicate the page number (001), as well as the code of the territorial division of the Federal Tax Service to which the papers will be submitted.
3. After this, you need to enter information about the start date of the entrepreneur’s activities, which relates to the types included in the Unified Tax. The entrepreneur's details are indicated - full name and OGRNIP information.

4. You must indicate the number of pages attached to the application. If the interests of an individual entrepreneur are represented by his authorized representative, it is necessary to attach a power of attorney certified by a notary to the main documents.
5. At the bottom in the empty cell on the left you need to put the number “1” - if you are an entrepreneur and the number “2” - if you are a trusted representative. Here the legal representative enters his full name, IIN, as well as the details of the document that confirms his authority. Next, you should indicate your phone number and the date the document was completed.

6. The section requiring registration information does not need to be filled out. This will be done by an inspection employee, indicating his full name and confirming the information with a signature.

A tax application for registration of an individual entrepreneur requires the provision of a passport, as well as a document confirming the location of the entrepreneur.

Frequently asked questions

Previously, UTII was mandatory, and refusing it could lead to serious troubles. By a law adopted in 2013, this norm was abolished, and now individual entrepreneurs are free to choose their own taxation system. Nevertheless, there are cases when an entrepreneur was forced to apply the simplified tax system due to disagreements regarding the time of registration and start of work, while intending to switch to UTII in the near future.

If the registration of an individual entrepreneur occurs several months earlier than he begins his activities under the UTII system, many questions arise. After all, as some still believe, there is a law obliging an entrepreneur to submit an application for UTII within 5 days after starting work. In this case, it is necessary to select a suitable taxation system within 5 days after registering an individual entrepreneur. How to be? How to combine these two requirements?

To begin with, it should be noted that the law obliging an entrepreneur to submit an application for UTII within five days after starting work was changed on January 1, 2013 - now the decision to accept UTII can only be made voluntarily.

In this case, it is best to do this: during the registration of an individual entrepreneur, submit an application for the application of the simplified tax system (this is a simplified taxation system, which is a special regime that reduces the tax burden on representatives of small and medium-sized businesses). And after starting business activities, switch to UTII.

Transition to UTII from simplified tax system

The main “tool,” again, is an application to the tax office. In order for an individual entrepreneur to switch to UTII, you need to fill out the UTII-2 form. This form was approved in the Russian Federation in 2012 by order of the Federal Tax Service No. MMV-7-6 / [email protected] UTII, or tax on imputed income, is the only taxation system in Russia that does not depend at all on what expenses are incurred and what income is received by an enterprise or a private entrepreneur.
Previously, its operation period was extended until 2021, but now the Russian Government has decided to continue it until 2021. You can find out what changes to UTII occurred in 2021 for individual entrepreneurs here.

When to submit form 2-UTII

Starting from 01/01/2013 to the present, the UTII-2 application is submitted to the tax authorities within 5 days from the moment when the activities subject to imputation began. Tax authorities will register the entrepreneur as a payer of imputed tax on the day that will be indicated in the UTII-2 form as the day the imputation activity begins.

Please note that the transition to the UTII regime is carried out at the request of the entrepreneur. Considering that in the application he can put any date out of the 5 days that are allotted to him to submit the 2-UTII form, the moment of start of maintenance and the moment of transition may not coincide.

What happens if you miss the application deadline is explained in the Guide from ConsultantPlus. Get free trial access to K+ and proceed to the material.

Timing of transition to imputation

In accordance with Art. 346.28 of the Tax Code of the Russian Federation, an application for registration must be submitted to the tax authority within 5 working days from the beginning of the application of UTII.

The date of registration will be the date indicated in the corresponding line in the application (according to Article 346.28 of the Tax Code of the Russian Federation).

After receiving the application, within 5 working days the tax authority will issue (send) to the taxpayer a notice of registration under UTII.

According to Article 346.29 of the Tax Code of the Russian Federation, if an organization or individual entrepreneur is registered with the tax authorities as payers of a single tax (as well as their deregistration from such registration) not from the first day of the calendar month, then the amount of imputed income for this month is calculated based on the actual number of days of activity this month.

Violation of the registration deadline

For violation by a taxpayer of the deadline for filing a single tax application, liability may be imposed under Article 116 of the Tax Code of the Russian Federation “Violation of the procedure for registration with the tax authority” - a fine of 10 to 40 thousand rubles.

How to fill out UTII-2: procedure and features of filling out

The UTII-2 application (form used in 2021) has a strictly regulated form and procedure for filling out.

The UTII-2 form indicates the taxpayer’s INN and OGRNIP, his last name, first name, patronymic (if any). In addition, it is necessary to indicate the start date of imputation. It is also necessary to mention the annexes to this application.

The application is signed by the taxpayer or his authorized representative. The date of signature is indicated.

If the UTII-2 application is drawn up and submitted by an authorized representative of the entrepreneur (clauses 1, 3 of Article 26 of the Tax Code of the Russian Federation), along with the application he needs to have a copy of the document confirming his authority. This is the requirement of Order No. ММВ-7-6/ [email protected] (see notes to the application form for registration of an individual entrepreneur as a UTII taxpayer (UTII-2), as well as clause 10 of Section II of Appendix 10).

When submitting UTII-2, the tax inspector must put a mark on the form indicating the date on which the application was accepted and under what number it was registered. Then the tax authorities reflect information about the registration of an individual entrepreneur as a payer of imputed tax.

The explanations of K+ experts will help you choose the right Federal Tax Service for registering and submitting an application. Get trial access and go to the UTII Guide.

To learn about receiving a notification about registration as a holder, read the article “How to receive a notification about applying UTII?” .

Rules and procedure for filling out

The application can be made in writing or electronically in two copies , one of which is submitted to the tax authority, and the second remains with the applicant. When handwriting a document, use capital printed characters and a black or blue ballpoint pen. Information must be entered from the beginning of the line, making dashes in empty columns.

The form includes 2 pages:

• The title page includes the TIN, tax structure code, initials of the entrepreneur, ORGNIP number, date of start of using the system (DD.MM.YYYY). When submitting an application in person, the applicant enters the value “1” in the information confirmation column, signs, and enters the date and contact phone number. If the application is submitted by a representative, then in the information confirmation column the value “2” is entered, the TIN and initials of the authorized person, the name of the documentation confirming the authority of the representative are indicated.
• When filling out the second page, the following actions are performed: indicate the TIN, page number;
• business activity codes are entered;
• mailing address;
• information about the location of the business (regional code and index);
• date of compilation and signature of the person responsible.

Here you can find a free form and a sample of how to fill it out.

Corrections are not allowed ; in case of any errors, the form must be re-done. Finally, all sheets should be numbered and their number indicated on the title page.

The procedure for filling out the document is discussed in detail in the following video:

What is reflected in the annex to the UTII-2 form

The appendix to the UTII-2 form is an integral part of it and contains information about the types of activities that the entrepreneur plans to engage in and the places where they are carried out.

The application should also reflect the address of business activity, indicating the activity code for each address. The code for the type of business activity is indicated in accordance with the appendix to the procedure for filling out the UTII tax return for certain types of activity.

If the number of activities on the imputation exceeds 3, the entrepreneur must fill out as many sheets of appendices to the UTII-2 application as necessary to fully reflect all types of his activities.

What is UTII?

The taxation regime in the form of a single tax on imputed income (UTII) is special. It does not depend on the income received by the entrepreneur. In accordance with the provisions of Articles 346.27 and 346.29 of the Tax Code, the amount of tax is calculated based on imputed income.

If the type of activity of an individual entrepreneur and the territory where he is registered allow the use of “imputation”, then he has the right to submit a corresponding application to the tax authority for the transition to such a taxation system. Exceptions are listed in Article 346.26 of the Tax Code and an entrepreneur will not be able to use UTII if:

• the territorial entity where the businessman is registered at his place of residence does not apply UTII for a specific type of activity;
• employment contracts have been concluded with 100 or more employees;
• catering services are provided and premises for this purpose are available in a size exceeding 150 sq.m.;
• The individual entrepreneur carries out cargo and passenger transportation if there are more than 20 cars in the fleet;
• services are provided for leasing real estate, including hotel services, if there are premises with an area of ​​more than 500 sq.m. each.

The listed types of activities of an entrepreneur do not give him the right to switch to a simplified taxation system. And identified violations on the part of the UTII payer will be recognized as grounds for filing a lawsuit.

Municipalities on their territory may prescribe other restrictions in their regulations that do not contradict current legislation. Before submitting an application to switch to UTII, an entrepreneur can familiarize themselves with them on the official website of the tax authority:

1. Go to the tax.ru website.
2. In the “Taxation in the Russian Federation” section, select “Taxes and fees applicable in the Russian Federation”.
3. At the end of the page, click “Single tax on imputed income for certain types of activities.”

Results

The application form for registering an individual entrepreneur as a UTII payer was approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected] and did not change during 2013–2018. In 2021, registration of individual entrepreneurs with UTII is carried out on the same form.

See also: “Deregistration of UTII: conditions and terms.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Rules for filling out UTII-2

There are certain requirements for completing the application that individual entrepreneurs must take into account when entering indicators in the UTII-2 fields.

Design requirements:

• When filling in manually, black or blue ink is used (various shades are possible) - the letters are written in capitals, printed;
• Data is entered into the fields, starting from the leftmost field;
• Cells without indicators are filled with dashes;
• It is possible to fill out the application on a computer - font 16-18 Courier New;
• When printing UTII-2, filled out on a computer, there may be no cell boundaries, and dashes are not necessary;
• It is prohibited to use corrective tools to edit and correct errors in filling out;
• You cannot print an application on both sides of one sheet, you cannot damage the sheets of UTII-2 in the process of fastening them.

UTII-2 can be used by an entrepreneur not only to submit information about the transfer of an activity to UTII, but also to make changes to previously submitted information.

If the transition to “imputation” is made from the middle of the year, then the single tax is calculated in proportion to the number of days of actual work on UTII.

How to fill out the title page

At the top of the sheet, write down the entrepreneur’s TIN and page number in the “001” format, then enter the tax code with which it is registered, which consists of 4 digits. You can find it in the registration documents or use the service on the official website nalog.ru by clicking on the link.

Next, we fill in the full name of the entrepreneur, without abbreviations, as indicated in the passport or other identity document or according to the data that was submitted when registering the individual entrepreneur. We fill in as in the example, on each new line.

Below we indicate the OGRNIP, as noted in the registration certificate. Next, we write down the day the activity began under the single tax, the same number will be indicated in the documents as the start date of work.

Important! An application for registration of an individual entrepreneur as a payer of UTII must be submitted no later than five days from the date of commencement of the relevant activity.

We indicate the number of sheets in the application, there will be at least 2 of them, put “2–” in this form and indicate how many supporting pages in total are attached, if there are none, then put a dash.

If the form is signed by the entrepreneur himself, then enter the value “1”, put dashes in the Full Name and Taxpayer Identification Number field and indicate a contact phone number to contact you. We put the approval date and signature.

If the form is signed by an authorized person, then you must indicate the full name, as in the passport, write from top to bottom in each line, fill in the empty cells with a dash. Next, we enter the representative’s TIN, contact phone number, signature and date of approval of the form. Please enter the details of the power of attorney below; it must also be attached as a supporting document.

Filling out the registration form in 2021

The procedure for filling out the UTII application is approved by law:

• When entering data manually, you are allowed to use a pen with black or blue ink.
• All letters must be printed.
• For electronic formats, size 18 Courier New font should be used.
• Each empty field must be marked with a dash, even if it is an empty block.
• One cell is intended for a single character.

The document consists of a title page and an appendix, on which the page number and TIN of the entrepreneur should be indicated. The title page contains the applicant's full name and OGRNIP - the registration number indicated in the certificate.

The application contains information about the activities that the individual entrepreneur intends to conduct. The application includes:

• In the column “Please register” - the full name of the businessman in the nominative case.
• Registration number.
• The date from which UTII is planned to be applied.
• Information about the type of activity being transferred to the new mode, as well as its code.
• Address of the activity.

Important! If different activities will be carried out at separate addresses, each of them is included.

If the individual entrepreneur submits the documentation himself, the block about the representative is not filled out. If the papers are transferred by a proxy, you need to enter his full name (nominative case), as well as the number of the power of attorney or other document giving the right of representation.

Form UTII 2 for individual entrepreneurs 2021 is designed for three types of activities. If an individual entrepreneur intends to transfer a larger number of services to this taxation scheme, he will have to print the second page twice and attach it to the first. In this case, 003 is written in the header, on page one it is indicated that the application is submitted on two sheets.

The application for registration of UTII is filled out in two copies. The first is taken by the tax authorities, the second remains with the entrepreneur with a note about acceptance of the documentation.