On the use of UTII and PSN in retail trade in 2020

The unified tax on imputed income (UTII) for certain types of business activities, or “imputement”, refers to special tax regimes and is considered a municipal tax, since the decision on which activities will be subject to UTII is made by municipal authorities. With imputation, taxes are paid specifically on activities, and not on actual income, so taxation of UTII fits perfectly with the simplified tax system or special tax system. The difference between the single income tax and these systems is that deductions are made not from the income actually received, but from the imputed income - that is, from the income that the entrepreneur is supposed to have. The purpose of the UTII tax is to tax those forms of small business where a lot of cash is circulating and tax accounting is difficult (for example, retail trade, personal services, small cafes, advertising, trucking).

The patent taxation system (PTS) was introduced in 2013 and replaces the Simplified patent-based taxation system in force until the end of 2012. The essence of the PSN is to obtain a patent for a certain period, which replaces the payment of certain taxes. Obtaining a patent, for example, for the type of activity “providing motor transport services for the transportation of goods by road” replaces the payment of tax on income received by an individual entrepreneur for this particular type of activity. If the individual entrepreneur has any other activity for which a patent was not obtained, then such activity is taxed under another taxation system (OSNO, simplified tax system, unified agricultural tax, UTII).

System concept

Every entrepreneur should know what PSN is. It is a patent regime with many unusual features. Many businessmen often choose PSN for work. Explanation of the abbreviation - patent taxation system. The nuances of its use include:

• it is used exclusively by individual entrepreneurs, so companies will not be able to purchase a patent;
• there is no need to submit any reports to the Federal Tax Service during the time the purchased document is valid;
• the system is considered simple and profitable;
• the specific cost of the patent is determined by the inspectorate employees, and the amount received does not depend on the entrepreneur’s income, which is considered beneficial for successful businessmen;
• accounting involves filling out a simple book of income and expenses;
• the transition to this system is voluntary, so entrepreneurs themselves decide which mode they will use;
• purchasing a patent can be done immediately after registering an individual entrepreneur, and a document is selected that is valid for a period of 1 to 12 months;
• the entrepreneur is not required to pay VAT, personal income tax or other types of taxes;
• it is allowed to combine PSN with other modes when an entrepreneur works in different fields of activity.

Due to such numerous nuances, the use of this mode is considered quite beneficial for many entrepreneurs.

Simplified taxation system (STS)

What taxes does the simplified tax system replace?

All activities of individual entrepreneurs are transferred to the simplified tax system, except for those carried out within the framework of a patent.

If you use the simplified tax system, then you do not pay several other taxes (clauses 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax (on income of individual entrepreneurs, taxed at a rate of 13%, except for dividends);
• income tax (except for several types of income, such as dividends);
• VAT (except for import tax and VAT that you will pay as a tax agent);
• property tax (except for property taxed at cadastral value).

Who can switch to the simplified tax system

Individual entrepreneurs and organizations can switch to the simplified tax system. For organizations there is an additional condition - income for 9 months of the year in which the organization submits a notification about the transition to the simplified tax system should not exceed 112.5 million rubles (clause 2 of Article 346.12 of the Tax Code of the Russian Federation).

The simplified tax system cannot be used (clause 3 of article 346.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation):

• organizations whose residual value of fixed assets exceeds 150 million rubles;
• organizations with branches;
• banks and insurers;
• NPF;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• gambling organizers;
• participants in production sharing agreements;
• producers of excisable goods, except for excisable grapes, wine, sparkling wine (champagne), wine materials, grape must produced from own-produced grapes;
• companies extracting and selling minerals (except for common ones);
• notaries and lawyers;
• Unified Agricultural Tax payers;
• organizations in which the share of participation of other organizations exceeds 25% (except for a number of exceptions for participants - non-profit organizations);
• organizations participating in the production sharing agreement;
• state and budgetary institutions;
• MFOs and private employment agencies.

Until January 1, 2021, two more restrictions were in force, violating which organizations and individual entrepreneurs were deprived of the right to work on the simplified tax system. This is a limit on income from the beginning of the tax period of 150 million rubles and a limit on the average number of employees of 100 people at the end of each reporting or tax period.

From the beginning of 2021, organizations and entrepreneurs who violate these restrictions will not lose their rights to the simplified tax system, but will pay tax at increased rates until their income exceeds 200 million rubles, and the average number of people is 130 people. But if the restrictions of the second level are violated, the right to simplification will be lost. We talked about this in more detail in the article “New rules of the simplified tax system from 2021”.

How to switch to simplified tax system

To apply the simplified tax system in 2021, you must submit a notification in form No. 26.2-1 to the Federal Tax Service at your place of residence (residence) by December 31, 2020 (clause 1 of Article 346.13 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7 -3/ [email protected] ).

How to leave the simplified tax system

You cannot change the simplified tax system to another tax regime until the end of the tax period. Exceptions are provided for in Art. 346.13 Tax Code of the Russian Federation:

• transition to PSN or UTII for certain types of activities;
• loss of the right to use the simplified tax system;

If you want to switch to another tax system starting in 2021, submit to the Federal Tax Service at your place of location (residence) Notification in Form No. 26.2-3 no later than January 15 (clause 6 of Article 346.13 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected] ).

Object of taxation under the simplified tax system

Companies and individual entrepreneurs choose the object of taxation under the simplified tax system themselves - annually. You must declare your choice no later than December 31 of the year that precedes the year of changing the object of taxation by submitting Notification in Form No. 26.2-6 to the Federal Tax Service at your place of residence (residence).

The differences between the simplified tax system “income” and the simplified tax system “income minus expenses” are shown in the table below (Articles 346.14, 346.20 of the Tax Code of the Russian Federation; Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3 / [email protected] ).

Features of the application of the simplified tax system

On the simplified tax system, income and expenses are accounted for using the cash method, advances are included in income on the date of receipt, expenses for goods are taken into account after their sale, expenses for fixed assets and intangible assets are taken into account during the calendar year in equal shares quarterly after commissioning (Article 346.17 of the Tax Code of the Russian Federation) .

Tax accounting and reporting under the simplified tax system

Tax accounting is maintained in the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation, Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n). The tax return is submitted only at the end of the year (Article 346.23 of the Tax Code of the Russian Federation). Organizations submit it no later than March 31, individual entrepreneurs - no later than April 30.

Paying tax

Advance payments are paid quarterly - no later than the 25th day of the month following the reporting period. The tax is paid no later than the deadline for filing the declaration (Article 346.21 of the Tax Code of the Russian Federation).

Who can transfer?

It is important to understand not only what PSN is, but also what are the nuances of switching to this mode. Only entrepreneurs have this right, and they must additionally work in a certain area of ​​activity. The types of activities on the PSN are listed in Art. 346.43 Tax Code. Additionally, this regime must be permitted in the specific region by local authorities where the businessman plans to work.

The most common types of activities under PSN are:

• retail sale of various goods;
• opening a catering establishment;
• repairing, sewing or cleaning clothes and shoes;
• photo studio work;
• hairdressing services;
• repair of household appliances and furniture;
• car maintenance and repair;
• citizen education;
• transportation of people or goods;
• veterinary medicine;
• rental of premises, which can be residential or non-residential;
• cleaning of premises;
• interior design.

Often one entrepreneur works simultaneously in several areas of activity. Under such conditions, on the basis of Chapter 26.5 of the Tax Code of the Russian Federation, he can acquire several patents at once. They may have different validity periods.

Patent taxation system: permitted types of activities

If you compare the list of activities allowed for PSN with the same list for UTII, you will notice a clear similarity - both of these regimes are limited to a certain list of services and retail trade (with reservations).

Read more: Types of activities covered by patent in 2020 for individual entrepreneurs

Pure production activities are not provided for in these regimes, but so-called production services are permitted. For the patent tax system, such services include the manufacturing process itself, for example, carpets and rugs, sausages, felted shoes, pottery, cooper's ware, handicrafts, agricultural implements, eyewear, business cards and even wooden boats.

As for the specifics regarding a particular type of service, for PSN it is expressed more clearly - in Art. 346.43 of the Tax Code of the Russian Federation initially indicated 47 types of business activities, and in 2020 their number is 63. Retail trade and catering services for a patent are allowed on the area of ​​the sales floor or service hall not exceeding 50 square meters. m.

If you need help selecting OKVED codes corresponding to the listed types of activities in 2020, we recommend using the free selection service.

Free selection of OKVED

Restrictions for using PSN

When choosing a PSN taxation system, entrepreneurs have to face certain difficulties and restrictions. These include:

• The entrepreneur should not have officially employed specialists whose number exceeds 15 people;
• annual income should not exceed 60 million rubles;
• within the established time frame, the individual entrepreneur must transfer funds to pay for the patent.

If even one of the above requirements is violated, this leads to the fact that the individual entrepreneur loses the right to use this taxation regime.

Patent or UTII – what to choose?

An individual entrepreneur (IP) has many opportunities to save on taxes. There is also an “exclusive” tax optimization option for individual entrepreneurs. We are talking about the patent tax system (PTS), which can only be used by entrepreneurs. But is a patent always beneficial? Let's look at the features of the patent taxation system (PTS) and compare it with another common special regime - the unified tax on imputed income (UTI).

Who can switch to PSN and UTII

As mentioned above, only entrepreneurs have the right to work under a patent. “Imputation” applies to both legal entities and individual entrepreneurs. Of course, we are not talking about all businessmen in general, but only about those who meet certain conditions.

1. Number of staff. UTII can be used by businessmen who employ up to 100 people (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation). The “patent” limit here is much lower - 15 employees (clause 5 of Article 346.43 of the Tax Code of the Russian Federation).
2. Revenue. With imputation, the amount of revenue is not limited, but for a patent the limit is 60 million rubles. per year (clause 6 of article 346.45 of the Tax Code of the Russian Federation).
3. Activities. For both special regimes, limited lists of activities are provided. For UTII it is given in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, and for PSN - in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. If you compare these lists, you can see that the “imputation” applies only to retail trade and services, and within the framework of a patent you can open a small production (for example, a bakery). But, on the other hand, if we look separately at such popular areas of business as trade and public catering, then the scope of application of the patent tax system (PTS) will be narrower. The fact is that the patent limits the area of ​​a store or cafe to 50 square meters. m. For “imputation” this limit is significantly higher – 150 sq. m. m.

In general, it can be said that the patent system is oriented towards a smaller scale of activity. If UTII is a special regime for small businesses, then in the case of using the patent taxation system (PTS) we are talking more about “microbusiness”.

The tax base

The common name for UTII is “imputation”, indicating that the base for this tax is imputed (i.e., predetermined) income.

But even under the patent system, taxable income is also determined in advance. Therefore, we can say that the patent taxation system (PTS) is also, in a certain sense, an “imputation.” However, the principles for determining this income will vary.

With UTII, income per unit of physical indicator is fixed (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). This indicator could be the number of employees, the area of ​​the sales floor, the number of vehicles, etc. This income is determined at the federal level. Local authorities can only adjust it using a special coefficient.

Under the patent system, the amount of taxable income for each type is completely determined at the regional level (Article 346. 48 of the Tax Code of the Russian Federation).

But local authorities cannot set any arbitrary amount of income for the patent tax system (PTS), because the law provides for a limitation “from above”. In general, this amount for 2019, taking into account the deflator coefficient, cannot exceed RUB 1,518,000. per year for each type of activity (clauses 7 and 9 of Article 346.43 of the Tax Code of the Russian Federation).

Tax calculation

It is quite difficult to compare the tax base for PSN and UTII “in general”, because local authorities can influence its value within very wide limits.

When “imputed”, the deflator coefficient can vary from 0.005 to 1 (Clause 7, Article 346.29 of the Tax Code of the Russian Federation).

Under a patent tax system (PTS), the locally established annual income may vary depending on the type of activity, number of employees, area of ​​facilities, etc.

The maximum (tenfold) increase compared to the “basic” limit (RUB 1,518,000 per year) is possible for trade, public catering and real estate rental (clause 4, clause 8, article 346.43 of the Tax Code of the Russian Federation).

But if the bases are generally comparable, then it is possible to compare the parameters that directly affect the calculation of tax.

For UTII, the tax rate without taking into account benefits is 15%, and for the patent system it is significantly lower - 6%.

When “imputed” the following tax deductions are provided (Article 346.32 of the Tax Code of the Russian Federation):

1. For mandatory insurance premiums paid for employees and for yourself.
2. On sick leave.
3. Under voluntary insurance contracts in favor of employees.
4. For the purchase of cash registers.

Under the patent system, of all the above, only the “cash” deduction is valid. However, it is not useful for everyone:

1. The cash register must be purchased before 07/01/2019.
2. The amount is limited to 18,000 rubles. for each cash register
3. If an individual entrepreneur is engaged in trade or catering and hires workers, then he can no longer apply a cash deduction (the deadline for such businessmen expired on July 1, 2018).

In addition, for the patent tax system (PTS) there is a special preferential regime - “tax holidays”. It lies in the fact that new entrepreneurs can receive a complete tax exemption for the first two years of work.

True, this applies only to certain areas of activity: production, scientific, social and the provision of household services to the population (clause 3 of article 346. 50 of the Tax Code of the Russian Federation).

Example

The entrepreneur decided to open a car service center in St. Petersburg and hire two employees. To calculate, he needs to use the norms of the laws of St. Petersburg dated June 17, 2003 No. 299-35 (UTII) and dated October 30, 2013 No. 551-98 (PSN).

The base rate for UTII for a car service is 12,000 rubles. per month per employee, including the entrepreneur himself. The deflator coefficient K1 for 2020 is 1.915. The adjustment factor K2 for this type of activity in St. Petersburg is 1.0.

UTII = (12,000 x 3 x 12 x 1.915 x 1) x 15% = 124,092 rubles.

An entrepreneur can also reduce the amount payable by no more than half at the expense of insurance premiums from employee salaries. It is not difficult to calculate that even with a relatively small monthly salary for St. Petersburg of 30,000 rubles. contributions at a rate of 30% from two employees per year will significantly exceed the amount of UTII:

B = 30,000 x 2 x 12 x 30% = 216,000 rub.

Consequently, the deduction will be “selected” in full, and the amount payable will be:

UTII = 124,092 x 50% = 62,046 rubles.

The potential income for a car service center with a patent for St. Petersburg is 1,200,000 rubles. in year. Hence the tax amount:

PSN = 1,200,000 x 6% = 72,000 rub.

So, we see that with two UTII employees, in this case it is more profitable. However, if the entrepreneur decides to hire at least one more employee, then it would be better for him to use the patent.

What to choose with a comparable tax amount

If your business “qualifies” for both special regimes, and calculations have shown that the amounts payable, taking into account all deductions, are comparable, then in many cases it is more advisable to choose a patent:

1. The patent system does not require reporting
2. UTII operates in fewer regions. For example, in Moscow “imputation” cannot be used, but PSN can be used.
3. If your type of activity is suitable, then with PSN you can take advantage of tax holidays.
4. The UTII validity period will end on December 31, 2020 (clause 8 of Article 5 of Law No. 97-FZ dated June 29, 2012).

Combination of UTII and PSN

However, it is not necessary to make a clear choice. The law allows you to combine both of these modes, using each for a specific type (or types) of activity (clause 1 of Article 346.43 of the Tax Code of the Russian Federation). In this case, it is necessary to keep separate records of income and expenses (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

But here the question arises - how to determine the limits on numbers and revenue.

The Ministry of Finance provides clarifications in its letter dated 09/07/2017 N 03-11-12/57528.

According to officials, revenue received through imputation should not be taken into account when determining the limit for the patent tax system (PTS). But employees should be counted under both modes. Those. To use the patent tax system (PTS), an entrepreneur cannot have more than 15 employees, regardless of what types of activities they are engaged in. Here officials refer to paragraph 5 of Art. 346.43 Tax Code of the Russian Federation.

True, there is also an opposite position, set out in the decision of the Arbitration Court of the Ulyanovsk Region dated 08/10/2015 in case No. A72-3380/2015 and confirmed by the decision of the RF Armed Forces dated 06/01/2016 No. 306-KG16-4814. The judges decided that the mentioned provision of the Tax Code of the Russian Federation applies only to the number of workers engaged in activities taxable under the patent.

True, if an entrepreneur uses this approach, he needs to be prepared for disputes with tax authorities and litigation.

Conclusion

For individual entrepreneurs there is a “special” tax regime - the patent system. Of all the other modes, the closest to PSN is “imputation”.

The choice between these options is ambiguous and largely depends on the specifics of local legislation. But other things being equal, it is more advisable to focus on the patent taxation system (PTS).

The law also allows for the possibility of combining PSN and UTII. In this case, you need to keep separate records and carefully monitor compliance with limits on number and revenue.

Patent cost

If an individual entrepreneur chooses a patent to conduct business, then he must decide for what period of time this document will be purchased. To do this, you can select a period ranging from 1 to 12 months. The cost of the patent depends on this. Contributions for PSN are calculated using the following formula:

Patent price = tax base x 6% x (validity period / 12 months).

An indicator equal to the potential income from a particular type of activity is used as the tax base. Moreover, this indicator is set by the state. 6% is the tax rate under this regime. It can be adjusted by local authorities of different regions. When choosing specific types of activity, an entrepreneur can count on the fact that this percentage will be reduced to 0. Typically, such significant tax breaks are offered to individual entrepreneurs who have registered for the first time or are working in the field of production, science, or providing consumer services to citizens.

Entrepreneurs must remember that if they choose a patent taxation system in 2020, they will not be able to reduce the tax through fixed contributions to the Pension Fund or other state funds. This is considered a significant disadvantage of this regime compared to UTII or simplified tax system.

What types of business activities are subject to the tax regime?

UTII

• Provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian Classifier of Services to the Population;
• provision of veterinary services;
• provision of repair, maintenance and washing services for motor vehicles;
• provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (with the exception of penalty parking lots);
• provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
• retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 square meters for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied;
• retail trade carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
• provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied;
• provision of public catering services provided through public catering facilities that do not have a customer service area;
• distribution of outdoor advertising using advertising structures;
• placement of advertising using the external and internal surfaces of vehicles;
• provision of temporary accommodation and residence services to organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters;
• provision of services for the transfer of temporary possession and (or) for use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;
• provision of services for the transfer for temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities (Clause 2 of Article 346.26 of the Tax Code of the Russian Federation).

Patent system

• Repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
• shoe repair, cleaning, painting and sewing;
• hairdressing and beauty services;
• dry cleaning, dyeing and laundry services;
• production and repair of metal haberdashery, keys, license plates, street signs;
• repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
• furniture repair;
• services of photo studios, photo and film laboratories;
• maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
• provision of motor transport services for the transportation of goods by road;
• provision of motor transport services for the transportation of passengers by road;
• renovation of housing and other buildings;
• services for installation, electrical, sanitary and welding works;
• services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
• services for training the population in courses and tutoring;
• services for supervision and care of children and the sick;
• services for receiving glassware and secondary raw materials, with the exception of scrap metal;
• veterinary services;
• leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership;
• production of folk arts and crafts;
• other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's ware and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases;
• making felted shoes;
• production of agricultural implements from customer’s materials;
• engraving work on metal, glass, porcelain, wood, ceramics;
• production and repair of wooden boats;
• toy repair; repair of tourist equipment and inventory;
• services for plowing gardens and sawing firewood; services for the repair and production of spectacle optics;
• production and printing of business cards and invitation cards for family celebrations;
• bookbinding, stitching, edging, cardboard works;
• charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
• production and restoration of carpets and rugs;
• repair of jewelry, costume jewelry;
• embossing and engraving of jewelry;
• monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD; residential cleaning and housekeeping services;
• residential interior design and decoration services;
• conducting physical education and sports classes;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• paid toilet services;
• services of chefs for preparing dishes at home;
• provision of services for the transportation of passengers by water transport;
• provision of services for the transportation of goods by water transport;
• services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
• services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
• green farming and decorative floriculture services;
• management of hunting and hunting;
• engaging in medical or pharmaceutical activities by a person licensed for these types of activities;
• carrying out private detective activities by a licensed person;
• rental services;
• excursion services;
• ritual services;
• funeral services;
• services of street patrols, security guards, watchmen and watchmen;
• retail trade carried out through stationary retail chain facilities with a sales floor area of ​​no more than 50 square meters for each trade facility;
• retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
• public catering services provided through public catering facilities with an area of ​​the customer service hall of no more than 50 square meters for each public catering facility (Clause 2 of Article 346.43 of the Tax Code of the Russian Federation).

For what period is it purchased?

If an entrepreneur chooses an individual entrepreneur patent, then he must decide for how long this document will be purchased. It is provided for a period of 1 to 12 months, but they must be included in one calendar year. Therefore, if a patent is issued at the end of November, then it is purchased for a maximum of one month - until the end of the year. At the beginning of next year, you will have to re-engage in the process of acquiring the document.

(+) Advantages of a patent for individual entrepreneurs

The patent taxation system for an individual entrepreneur has the following attractive aspects:

• a businessman can carry out his activities without using a cash register;
• after acquiring a patent, the entrepreneur is released from the obligation to pay taxes on personal income, property and value added;
• the system is convenient for seasonal work, a patent can be purchased for a period of a month or more;
• The tax regime based on a patent allows an entrepreneur not to keep accounting records, submit reports and declare his income.

The payment rate for a patent is determined at 6% of the estimated income for the reporting period, established differentially by type of activity and region.

Transition procedure

To take advantage of the PSN taxation system, an entrepreneur must competently switch to this regime. The procedure has the following features:

• To obtain a document, you must submit an application to the Federal Tax Service office at the place of residence of the entrepreneur;
• You must contact the inspectorate 10 days before the direct application of the patent for work;
• the document is valid only in the region where it is issued;
• if there is a need to use it in another region, then you will need to contact the local branch of the Federal Tax Service to obtain a patent;
• The paper is issued within 5 days after receiving the application from the entrepreneur.

If there are various restrictions and problems, a negative decision on the grant of a patent may be obtained. The refusal must be in writing and transmitted to the applicant 5 days after submitting the application.

When can a refusal be received?

The patent tax system in 2020 is considered a profitable and interesting solution for many entrepreneurs. But often businessmen have to face refusal to receive this document. It may be due to various reasons. Most often, refusal is associated with the following reasons:

• the entrepreneur chooses a type of activity that does not comply with legal requirements;
• the application indicates an inappropriate validity period for the document;
• the entrepreneur, in the process of work, lost the right to use a patent in the current year;
• it is revealed by the Federal Tax Service that the applicant has arrears on PSN or other types of fees.

The refusal must be made in writing. If it is unfounded, it can be challenged in court.

Example 2

Initial data:

• The individual entrepreneur provides services for repairing, cleaning, painting and sewing shoes and was registered on January 10, 2019;

• subject of the Russian Federation - Chelyabinsk region;

• tax rate: Law of the Chelyabinsk Region No. 101-ZO dated January 28, 2015, for newly registered individual entrepreneurs using this type of activity, a tax rate of 0% is established;

• physical indicator - the number of employees, excluding the individual entrepreneur himself - 4 people;

• it is necessary to calculate the patent amount for 6 months.

In this case, regardless of the number of employees or the validity period of the patent, the cost of the patent is 0.

But if the individual entrepreneur was registered before the date of adoption of the above Law, then with the same initial data the calculation is as follows:

Up to 5 employees have a potential annual income of 130,000 rubles, taking into account K1.

The size of the PSN for six months will be:

(130,000 / 12) X 6×6% = 3,900 rubles

In this case, the tax amount is also paid in two payments:

1 payment - 1300 rubles, no later than 90 calendar days from the date of validity of the patent.

2 payment is equal to 2600 rubles, no later than the expiration date of the patent.

Procedure for switching to PSN

If an entrepreneur chooses the patent taxation system PSN, then to purchase a patent he must perform sequential steps. These include:

• it is initially determined whether the chosen field of activity meets the requirements of the PSN;
• the optimal period for which a patent will be purchased is selected, and if a new business is opened, then it is advisable to buy a document for a short period of time to make sure that the work is profitable;
• the requirements of regional legislation are being studied to ensure that this regime can be used to calculate tax;
• Next, you need to contact the Federal Tax Service department at your place of work;
• employees of the institution provide an application in form No. 26.5-1, which is correctly filled out by the entrepreneur;
• the application is submitted 10 days before the actual start of work, so if a businessman is already operating, then this is a significant violation of the law, so a patent will not be issued under such conditions;
• Next, employees of the Federal Tax Service register the application, after which they inform the entrepreneur how much should be transferred to them to pay for the patent;
• you are allowed to independently calculate the amount of payment, but there is always a possibility that the local authorities have reduced the interest rate;
• After 5 days, a direct patent will be received if the required amount of funds is paid for it.

Filling out the application is quite simple, and usually this process is carried out directly at the Federal Tax Service office, so you can use the help of employees of this organization if any difficulties arise.

Taxes and contributions for individual entrepreneurs on PSN

Let's consider the situation for an individual entrepreneur on a patent, in which the real profit is less than 300 thousand rubles.

So, we have the following data:

What taxes and contributions must an individual entrepreneur pay?

We will assume that the individual entrepreneur does not have employees, so we will calculate the contributions payable only for the entrepreneur himself.

If an individual entrepreneur has employees, then the individual entrepreneur on PSN must additionally, in addition to calculating the contributions specified in this document, pay insurance premiums for compulsory health insurance, VNiM, compulsory medical insurance for his employees at general insurance rates, regardless of the type of activity performed.

First of all, it is necessary to pay fixed insurance premiums in the amount established by the Tax Code of the Russian Federation.

Calculation of taxes and contributions for 2020

• fixed contribution to the Pension Fund of the Russian Federation - 29,354 rubles (6,884 rubles per year) for 12 months of the individual entrepreneur’s activities;
• a fixed contribution to the Federal Compulsory Medical Insurance Fund in the amount of 6,884 rubles (29,354 rubles per year) for 12 months of the activities of an individual entrepreneur;
• 1% of the potential income of 1,000,000 rubles exceeding 300,000 rubles, that is (1,000,000 – 300,000) * 1% = 7,000 rubles.

Calculation of 1% of income from a patent for a tax period of 12 months.
Kontur.Elba service calculator If the company’s activities (individual entrepreneur registration) have been carried out only since July 1, 2020 (i.e., the tax period is 6 months), payments will be calculated as follows:

• fixed contribution to the Pension Fund (29,354 / 12) * 6 = 14,677 rubles for 6 months of individual entrepreneur activities;
• fixed contribution to the Federal Compulsory Medical Insurance Fund in the amount of (6,884 / 12) * 6 = 3,442 rubles for 6 months of individual entrepreneur activities;
• 1% of the potential income of 1,000,000 rubles (that is, 500,000 in 6 months) exceeding 300,000 rubles, that is, (500,000 – 300,000) 1% = 2,000 rubles.

Calculation of 1% of income from a patent for a tax period of 6 months.
Calculator of the Kontur.Elba service The initial data for the calculation must be taken from the table of the issued patent:

Rationale

As a general rule, an individual entrepreneur is obliged to calculate and pay insurance premiums for compulsory health insurance and compulsory medical insurance. The amount of insurance premiums for compulsory medical insurance is fixed and amounts to 6,884 rubles. for 2020 (clause 2, clause 1, article 430 of the Tax Code of the Russian Federation), the amount of contributions to compulsory pension insurance is 29,354 rubles. for 2020, and if the individual entrepreneur’s income exceeds 300,000 rubles, then the individual entrepreneur additionally pays another 1% of the amount of income exceeding 300,000 rubles. In the current situation, the individual entrepreneur operates on the PSN for 6 months; accordingly, contributions are paid for 6 months, and not for the whole year.

An individual entrepreneur on a PSN is an exception to this rule, since the income of an individual entrepreneur on a PSN is recognized as the potentially receivable annual income (hereinafter referred to as “PVD”) of an individual entrepreneur for the corresponding type of business activity, established by the law of a constituent entity of the Russian Federation (Article 346.47, paragraph 5 p. 9 Article 430 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated January 28, 2019 No. 03-15-05/4703).

In St. Petersburg (Article 1 of the Law of St. Petersburg No. 551-98) the DPV is established in the amount of 1,000,000 rubles for the provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptations and modifications. We assume that in our situation we are talking about this type of activity of an individual entrepreneur on PSN.

Consequently, the individual entrepreneur pays contributions to compulsory health insurance and compulsory health insurance, regardless of the actual profit received, but based on the established amount of the income tax.

The tax period for payment of contributions is a calendar year. If a patent is issued for a period of less than a calendar year, the tax period is the period for which the patent was issued.

For individual entrepreneurs using PSN (5 clause 9 of Article 430 of the Tax Code of the Russian Federation), income for the purpose of calculating insurance premiums is taken into account in accordance with Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.

From the provisions of Art. 346.47 and 346.51 of the Tax Code of the Russian Federation it follows that the income of an individual entrepreneur on PSN is PVD. If the patent is received for a period of less than 12 months, the income, taking into account the provisions of these articles, is calculated by dividing the amount of the PVD by twelve months and multiplying the result by the number of months of the period for which the patent was issued.

Consequently, the size of the PVD in our situation will be calculated based on the period for which the patent was issued (6 months) and will be 500,000 rubles, and not 1,000,000 rubles.

Thus, even if the individual entrepreneur received a real profit of less than 300,000 rubles over the past period, then due to the fact that the individual entrepreneur is on the PSN, he is obliged to pay a fixed contribution based on the established amount of the PSN for a period of 6 months.

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Types of registration

The use of PSN is allowed not only in the region where the citizen lives, but even in the city where business activities are planned. Based on this, there are two types of registration:

• At the place of residence of the individual entrepreneur. Under such conditions, the entrepreneur’s work must be carried out in the same city where he is registered. It will not be possible to do business in another city, since the purchased patent will not be valid in another region.
• At the place of work. If you plan to work in a region where a person does not have a permanent residence permit, then this is possible, but you must apply for a patent to the Federal Tax Service, located in this city.

The specificity of the PSN is considered to be imperative, so the document must be obtained exclusively at the place of activity. Therefore, it is not uncommon for one entrepreneur working in two or three cities to have several patents.

How is a patent paid?

An important point in working according to the chosen mode is the correct payment for the patent. The procedure can be performed by a one-time transfer of funds or partial payments. The specifics of paying for a patent include:

• if a patent is purchased with a validity period of less than 6 months, then the required amount is transferred within 25 days from the date of receipt of the document;
• if a patent is issued that is valid for longer than six months, then it is allowed to split the amount into several payments, so 1/3 is transferred over the next 25 days, and the remaining funds are paid a month before the expiration of the document.

When calculating the current payment amount, the region where the entrepreneur will work, the period for which the document is issued, as well as the number of employees registered with the businessman are taken into account.

How to calculate tax according to PSN

Individual entrepreneurs do not need to calculate the tax amount themselves. The tax office does this.

The patent indicates the total amount of tax that must be paid to the budget, the amount and timing of payments.

The tax office determines the tax amount in two ways:

1. If the patent is issued for 12 months, then when calculating the tax base is multiplied by 6%.
2. If the patent validity period is shorter, then the tax base is divided by 12 months and first multiplied by the number of months the patent is valid, and then multiplied by 6%.

You can calculate the cost of a patent using the calculator on the tax website.

What mandatory payments will you have to pay?

In addition to the patent fee, any entrepreneur who chooses PSN will have to face other mandatory payments. This is especially true for individual entrepreneurs on PSN with hired employees. Therefore, the entrepreneur must transfer funds for the following purposes:

• contributions to the Pension Fund, and they must be paid not only for the entrepreneur himself, but also for all officially employed employees;
• transfers to the Social Insurance Fund, through which sick leave, maternity or other types of social payments are paid by specialists, but entrepreneurs may not pay these funds for themselves if they do not independently write an application for participation in the insurance program;
• It is additionally required to pay for health insurance for individual entrepreneurs and employees.

If these requirements are not met, the entrepreneur will have a lot of debts, and this will become the basis for removing him from the PSN.

Can companies apply for a patent?

Organizations are often interested in the possibility of using various simplified tax regimes, which significantly reduce tax payments and simplify the accounting process. When the patent was introduced in Russia, in some regions it was possible for companies to use these regimes, but this was soon eliminated. In 2020, companies cannot use PSN. In some regions, local authorities provide organizations with preferential conditions, which in their parameters are close to a patent.

Is it possible to combine different modes?

Many entrepreneurs work simultaneously in several areas of activity, so they often have a question about how the simplified tax system and PSN, as well as other modes, are combined. If a patent is acquired for one work, then for another area you can use the simplified tax system, UTII or OSNO. When combining several modes, it is necessary to pay a lot of attention to the documents on the basis of which the income and expenses of the entrepreneur are calculated. When checking a business by Federal Tax Service employees, the ledger of income and expenses, as well as reporting according to the simplified tax system or another system, undergoes a particularly thorough analysis.

When does the document expire?

A patent is issued for a limited period of time and therefore expires at the end of that period. Additionally, entrepreneurs often have to deal with the fact that this period is terminated early for various reasons. These include:

• the entrepreneur decides to employ more than 15 hired specialists, and this is usually required during the season when there is too much work, so full-time employees cannot cope with the assigned tasks;
• income per year exceeds 60 million rubles, therefore, the use of PSN for such activities is not allowed, which leads to the fact that the document loses its validity;
• an entrepreneur becomes a co-founder of a company, so he uses the organization to reduce the tax base, which is an illegal activity;
• within the established time frame, the citizen does not transfer the required amount to pay for the patent or insurance premiums for himself and his employees;
• the entrepreneur needs to use a cash register to work, so the use of PSN is not allowed.

If the above situations arise, the patent is automatically revoked, so the businessman is transferred to OSNO by the Federal Tax Service. This regime requires the generation of many reports and the payment of various taxes, so you cannot do without the help of a professional accountant. It is possible to return to the PSN in the future, but for this to happen at least one year must pass. During this period of time, the entrepreneur will have to use other taxation regimes.

Pros of using PNS

Every entrepreneur who understands what PSN is, what features the tax has, and what difficulties they have to face, is aware of the many advantages of this regime. Positive parameters include:

• the taxpayer is automatically exempt from paying various complex taxes represented by personal income tax, VAT or other fees;
• there is no need to hire an accountant, since tax inspectors do not require the taxpayer to prepare and submit various reports;
• there is no need to use complex cash registers registered with the Federal Tax Service;
• entrepreneurs independently determine how long the acquired patent will be valid;
• accounting is considered simplified.

Therefore, many entrepreneurs decide to use this particular taxation regime to conduct business. But it is important to decide in advance whether the chosen direction is suitable for this system.