Application for a patent: how to correctly fill out form No. 26.5-1

For some entrepreneurs, it may be more profitable to choose a patent taxation system (hereinafter referred to as PSN) and buy a patent than to use other regimes. PSN has its advantages. To register with the tax office as a taxpayer under this regime, you need to apply for a patent. Let's figure out how to correctly enter information into the form.

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Briefly about the features of PSN

The mode is intended only for individual entrepreneurs, the validity period is from 1 to 12 months. PSN replaces several taxes at once, and its amount is fixed. Can be used for 63 types of work.

Important! All information about PSN is indicated in Chapter 26.5 of the Tax Code of the Russian Federation.

The restrictions for obtaining a patent are as follows: no more than 15 employees for an individual entrepreneur, profit not exceeding 60 million rubles per year, and payment must be received by the Federal Tax Service within the required time frame. It is not prohibited to purchase a patent for several types of activities.

The cost can be calculated using the following formula: amount = 6% * potential income of an individual entrepreneur. As is clear, 6% is the tax rate on a patent. Potential income is set by regional authorities, and it can change every year.

To switch to this tax regime, an individual entrepreneur must submit an application to the Federal Tax Service. Its form is determined by law by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected] This is form No. 26.5-1, according to KND - No. 1150010. It can be filled in by hand with a black pen in block letters, placing dashes in empty cells, or you can do it on a computer, including in a special program.

Advantages and disadvantages of PSN

At the moment, PSN is the most convenient taxation system due to the low administrative and tax burden on entrepreneurs who use it. Its main advantages are as follows:

• minimum amount of reporting. More information about reports on PSN can be found here;
• The cost of a patent cannot be calculated independently. This is done by employees of the Federal Tax Service. However, here we have published a calculation of the cost of a patent, for those entrepreneurs who need to determine whether it will be profitable to work on this system;
• a patent can be taken out for a period of 1 to 12 months, which eliminates the need for overpayment if the activity will be conducted for less than a year;
• an entrepreneur on PSN is exempt from paying personal income tax, VAT and property tax;
• A recent advantage of PSN was also that until July 1, 2019, entrepreneurs using PSN were exempt from the obligation to use cash registers. However, now they are obliged to apply it on a general basis.

Unfortunately, there are some drawbacks:

• Not all entrepreneurs can apply this taxation system. The full list of activities that allow the use of PSN is listed in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation and published here;
• An individual entrepreneur on PSN can have no more than 15 employees;
• annual revenue should be no more than 60 million rubles.

Fill out the application

The form consists of 5 pages, such as:

• title page with personal data of the individual entrepreneur and the desired duration of the patent;
• a sheet for information about the planned activity;
• a sheet with information about the place where the individual entrepreneur will work (if the individual entrepreneur will work in a place other than his registration);
• a sheet with information about those vehicles that will be used to transport passengers or goods (for those who have chosen such an activity);
• a sheet with data on those objects that will be used in business, for example, for renting, trading, organizing public catering facilities (for those individual entrepreneurs who have chosen such an activity).

The first two pages will be mandatory for all individual entrepreneurs. And the other three only if the individual entrepreneur has chosen the appropriate areas of business.

Attention! In the sample, we filled out all 5 sheets of the form.

Sheet 1

1. First, fill out the line with the Taxpayer Identification Number (TIN), the number will need to be indicated on each sheet.
2. We indicate the tax authority code. It consists of 4 digits. You can find your code here.
3. We write your full name. Separate lines are provided for last name, first name and patronymic.
4. We enter the OGRNIP number. He is indicated in the citizen’s state registration certificate as an individual entrepreneur.
5. Then fill in the following information about your place of residence: postal code, district, city, village, street, house, apartment. Everything here is extremely simple.
6. We decide for what period we are filing a patent and write the number in the appropriate field. The period must not exceed 12 months. Next to it we indicate the date from which it is planned to begin activities on the PSN.
7. We enter the number of sheets of the application and attachments to it.

Below you need to fill out the left block. It is intended to confirm the entered data. Here you need to indicate:

• code "1" or "2". “1” - if filled out by the individual entrepreneur himself, “2” - if filled out by a representative of the individual entrepreneur;
• Full name - only for the representative;
• phone number;
• signature, date;
• the name and details of the paper that certifies the authority of the representative (most often this is a power of attorney).

The lower right block will have to be filled out by an employee of the Federal Tax Service.

Sheet 2

Here you need to enter the TIN again and indicate the name of the activity that the individual entrepreneur plans to engage in. Below you need to enter the code for this activity.

Next, we note whether our activities will be carried out with or without the involvement of employees. In the first case we put “1”, in the second “2”. If hired workers are planned, then we note their average number. Otherwise, set “0”. Then we note the tax rate.

If the rate is reduced, you must provide a link to the legislative norm of the constituent entity of the Russian Federation where it is applicable.

Sheet 3

We fill it out if you plan to conduct business outside your place of registration. On this sheet we also indicate the TIN and sheet number.

Next, enter the following information in the appropriate fields:

• code of the subject of the Russian Federation where the individual entrepreneur will work;
• Federal Tax Service code at the place of business of the individual entrepreneur;
• postcode;
• again the code of the subject of the Russian Federation;
• address (everything is simple here).

If you intend to conduct business in several places, you need to fill out a form for each of them. There are three such blocks on the sheet.

Sheet 4

It is filled out if the individual entrepreneur intends to work using vehicles in the field of transporting goods or passengers. All types are listed in paragraphs. 10, 11, 32 and 33 and paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Such a sheet will need to be filled out for each vehicle.

So what you need to fill out:

• TIN;
• page number;
• code of the subject of the Russian Federation;
• Federal Tax Service code for the individual entrepreneur’s future place of work;
• vehicle code: “01” - vehicle for transporting goods; “02” - for the transportation of passengers; “03” - water transport for transporting people; “04” - water transport for cargo transportation;
• vehicle identification number;
• brand in accordance with registration papers;
• registration plate of a car, for a vessel - its registration number;
• carrying capacity (indicated only for those types of transport, including water transport, that are intended for the transportation of goods);
• number of seats (for transport, including water transport, intended for transporting people).

Sheet 5

This sheet is filled out for each property that will be used in some types of individual entrepreneur activities (when using retail space, for catering, when renting out). They are specified in paragraphs. 19, 45, 46, 47, 48 p. 2 art. 346.43 Tax Code of the Russian Federation.

Here you need to fill in the following fields:

• TIN;
• page number;
• code of the subject of the Russian Federation;
• Federal Tax Service code at the place of work of the individual entrepreneur;
• object type code (codes are written at the bottom of the sheet under footnote “5”);
• object sign (codes are also written at the bottom of the sheet under footnote “6”);
• square;
• address (everything is simple here).

Sheet A. Information about the place of business activity

Information is filled in for each place of patent activity.

Attention! The specified information is not filled out if the individual entrepreneur plans to carry out such types of business activities as:

• provision of motor transport services for the transportation of goods;
• provision of motor transport services for the transportation of passengers;
• leasing (hiring) of residential and non-residential premises, dachas, land plots;
• provision of services for the transportation of passengers by water transport;
• provision of services for the transportation of goods by water transport;
• retail trade carried out through facilities with a sales floor area of ​​no more than 50 square meters. m;
• retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
• catering services provided through facilities with a customer service area of ​​no more than 50 square meters. m;
• catering services provided through facilities that do not have a customer service area.

In the field “Code of the subject of the Russian Federation of the place of business activity”, select the code of the subject in whose territory the individual entrepreneur carries out business activities.

Attention! It is not allowed to indicate two or more entities in one application. The field “Code of the tax authority at the place of business activity” is filled in if the individual entrepreneur does not have a specific address for the place of carrying out his activities and is not registered with the tax authorities in the subject in which he plans to carry out activities, at his place of residence or as a taxpayer using PSN .

Attention! If line 010 indicates the address of the place of business activity, then this field is not filled in.

Line 010 indicates the address of the place of business activity: code of the subject of the Russian Federation, postcode, city, district, locality, street, house number, etc.

Attention! Line 010 indicates the addresses of places of business activity located on the territory of one constituent entity of the Russian Federation. If there is no specific address, this line is not filled in.

Deadlines for filing Form 26.5-1

The tax application must be submitted ten days before the start of application of the PSN. Within five days from the date of submission of the document, a patent for carrying out a certain activity is generated and issued to the individual entrepreneur.

For each type of activity, a separate patent must be obtained, and therefore a separate application must be submitted. If an individual entrepreneur works in several areas at once that fall under the PSN, then for each type an application must be submitted to obtain a patent.

If the decision to apply the PSN is made at the stage of the state registration procedure for individual entrepreneurship, then the application is included in the package of documents provided by the individual to form an individual entrepreneur. In this case, the patent will be issued from the beginning of the entrepreneur’s activities.

Procedure and sample for filling out a patent application

A patent application consists of five sections:

• title page - general information about the entrepreneur and the validity period of the patent;
• page 002 – name of the type of activity for which the individual entrepreneur plans to obtain a patent, availability of hired personnel, tax rate;
• sheet A – information about the place of business activity;
• sheet B - information about vehicles used in carrying out activities for the transportation of goods and passengers;
• sheet B - information about the objects used in the implementation of activities for leasing premises; retail; provision of catering services.

The first two sections are completed by all applicants, and then only the section on the relevant line of business is completed.

For example, let’s fill out a patent application for an individual entrepreneur planning to provide services to the public for the supervision and care of children and the sick. The start date of activity is 07/01/2019 (6 months).

Title page

On the title page we fill in the registration data of the individual entrepreneur:

• individual number (TIN) of an individual entrepreneur;
• INFS code at the place of activity (you can find out here);
• last name, first name and patronymic of the individual entrepreneur (without abbreviations);
• OGRNIP (indicated only if the Unified State Register of Individual Entrepreneurs registration sheet has already been issued);
• full IP registration address;
• declared number of months of patent validity;
• date of commencement of application of the PSN;
• number of completed sheets.

The lower left block is intended to confirm the entered information, indicate a contact phone number and the date of submission.

Please note: a patent can be issued from 1 to 12 months within one calendar year. When obtaining a patent for a year, you must indicate 12 months, and the validity period is from the first of January. For the new calendar year, you must fill out a new application.

Page 002 Statements

We write down the full name of the type of activity and the identification code of the type of entrepreneurial activity in accordance with the “Classifier of types of entrepreneurial activities in respect of which the law of the constituent entity of the Russian Federation provides for the use of a patent taxation system (KVPDP)” (approved by Order of the Federal Tax Service of Russia dated January 15, 2013 N MMV-7 -3/ [email protected] ).

Procedure for obtaining a patent

The procedure that an entrepreneur must follow when registering a patent is enshrined in the Tax Code. However, each region can independently determine for itself the areas of activity for which a patent can be issued.

In addition, the law determines restrictions on the number of registered employees. Thus, only those business entities that employ no more than 15 people can obtain a patent.

When an individual entrepreneur decides to use the patent system, the procedure for obtaining a patent involves drawing up and filing a special application; there is a standard form 26.5 1 for it.

This must be done 10 days before the start of trading or provision of services.
If an entrepreneur is just registering in this capacity, then this form can be submitted along with the completed papers for state registration. Attention! Each patent is acquired for a single type of activity.
If an individual entrepreneur wants to work in several directions, then a patent for each of them is purchased separately. This rule also applies to work in different regions. If you plan to conduct the same activity within several entities at once, then you also need to purchase a separate patent in each. Moreover, before obtaining a patent, you must first clarify whether the chosen activity in this region is suitable for PSN.

A patent is purchased for any period at the request of the entrepreneur, from 1 month to 1 year. After receiving the application, the Federal Tax Service must inform about its issuance within five days, or provide a reasoned refusal to do so.

Depending on the validity period of the patent, the payment procedure also differs:

• If the patent is valid for up to 6 months, the entire amount must be transferred before its termination.
• If the patent was received for a period of 6 months to 1 year, then within 90 days you need to transfer 1/3 of the amount, and then the balance before the expiration date.

Advantages of PSN

The benefits of a patent include:

• fixed cost of a patent, which does not depend on the actual income received and is calculated based on the amount of potential annual income established by regional law, taking into account the following indicators: the number of employees or vehicles, the area of ​​a store or cafe, etc.;
• the use of PSN provides for exemption from the obligation to pay VAT and personal income tax, property tax for individuals (in terms of property used in carrying out types of business activities in respect of which the patent taxation system is applied);
• An individual entrepreneur has the right not to submit a tax return;
• stage-by-stage patent payment;
• “tax holidays” are established by regional laws for individual entrepreneurs registered for the first time as individual entrepreneurs.

How long does it take to receive it for an individual entrepreneur?

After an application for an individual entrepreneur’s patent is submitted, the Federal Tax Service Inspectorate issues the patent within 5 days, or notifies the individual of the refusal to issue.

Compiling an application and preparing a package of documents takes a lot of time. Difficulties may arise if some documents were lost at the time of collection or were inaccessible to an individual.

If the tax authorities refused to issue the document due to incomplete documents submitted or containing errors, the individual entrepreneur will be required to make corrections and then the purchase process will be delayed. As practice shows, a patent is issued within 2-3 days.

Note ! The individual entrepreneur is informed of the refusal within 5 days after the specialists made this decision. The reason must be indicated.

Where and how to apply?

To register for PSN or switch to this system, you must submit an application in form 26.5-1 to the Federal Tax Service. The form was approved by order of the Federal Tax Service of the Russian Federation dated July 11, 2020 No. ММВ-7-3/589 @. You can do this in one of the following ways:

1. Personally
2. Through a representative
3. By registered mail
4. If you have an electronic signature key, you can submit an application for a patent in 2017-2018 through the Taxpayer’s Personal Account Nalog.ru

If the application is submitted simultaneously with the documents for registration of the individual entrepreneur, then the PSN will be applied from the moment the certificate of registration of the individual entrepreneur is issued.

If an individual entrepreneur plans to conduct business at his place of residence, an application for PSN must be submitted to the Federal Tax Service at his place of residence. If the activity will be carried out in a region different from the region of residence, then the application must be submitted to the Federal Tax Service of the region where the activity will be carried out.