Patent or envd - which is more profitable for individual entrepreneurs? See what "PSN" is in other dictionaries

Publication date: 10/28/2015 09:29 (archived)

Responsible for the head of the department of taxation of property and income individuals Victoria Alexandrovna Zorina

Forms of the Book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and the procedures for filling them out were approved by order of the Ministry of Finance of Russia dated 10.22.2012 No. 135n.

At the same time, when applying the PSN, it should be taken into account that, in accordance with the requirements of Article 346.53 of the Tax Code of the Russian Federation, the Book of Accounting for Income and Expenses is kept separately for each patent received.

When applying UTII, the maintenance of the Income Accounting Book is not provided for by tax legislation. Based on paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation, taxpayers who, along with entrepreneurial activities subject to UTII, carry out other types of entrepreneurial activity are required to keep separate records of property, liabilities and business transactions in relation to activities subject to UTII and activities in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting for property, liabilities and business transactions in relation to the types of entrepreneurial activities subject to UTII taxation is carried out by taxpayers in the generally established manner.

For the application of special tax regimes, there are restrictions on the average number of employees.

When using PSN individual entrepreneur has the right to attract employees, including under civil law contracts. At the same time, the average number of employees for the tax period should not exceed 15 people for all types of entrepreneurial activities carried out by an individual entrepreneur, which is provided for by paragraph 5 of Article 346.43 of the Tax Code of the Russian Federation.

Under the simplified taxation system, in accordance with subparagraph 15 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, the number of employees should not exceed 100 people for the tax (reporting) period. In accordance with subparagraph 1 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation, a similar restriction applies to the application of UTII.

Exceeding these limits entails the impossibility of applying special tax regimes and the transition to common mode taxation.

Let's take a look at the specifics of the application patent system taxation, briefly describe the types of activities in which the transition is possible, and list the benefits of the tax regime.

Mode Basics

Regulatory documentation contains 47 types of activities in the implementation of which the use of a patent is possible.

But here it is also indicated that such a list may be supplemented or reduced by regional authorities. An increase or decrease in activities is possible in the household services industry.

All funds that the company receives will be distributed as follows:

In the field of catering, one condition should be observed - the hall should not exceed 50 sq.m. It is not allowed to use a patent for such services:

copying and multiplying;
for the manufacture of furniture;
translation.

The specifics of the application of the mode

Let's figure out how much and when to pay, as well as when a businessman can lose the right to use PSN. In the event that the payer receives a patent for a period of up to six months, he must pay for it within 25 days.

Video: patent taxation system from A to Z

If the document is purchased for a period of 6-12 months, then payment is made in the amount of 1/3 within 25 days from the start of the system.

The rest of the amount must be paid no later than one month before the end of work on PSN (). You can transfer funds for a patent through Sberbank or with the help of IP settlement accounts.

The value of a patent will depend on:

tax rates;
validity period;
the amount of possible profit of the entrepreneur for the year.

What is the tax rate

Rate - the amount of tax calculations, which falls on the unit of measurement of the tax base. At the moment it is 6%.

In order to determine the tax base of a patent, an individual entrepreneur must carry out the following calculations:
It is worth taking 6% from the amount received - this will be the price of the document. If the patent is valid for a year, then the calculation will be carried out according to the following formula:
The legislation does not mention that an entrepreneur on PSN can reduce the cost of a patent for insurance payments for compulsory insurance.

But rate reductions are allowed. insurance premium. For example, in 2013 it was 20% for contributions to the Pension Fund of the Russian Federation and 0% for the FSS and MHIF.

The same individual entrepreneurs who operate in the field of retail, catering or transfer to pay insurance amounts at the usual rate.

Reporting under PSN

If an entrepreneur works only on a patent, he does not need to submit reports ().

If the individual entrepreneur also conducts other types of activities that are subject to a special or general system, then it is worth preparing reports on such types of activities in accordance with the procedure for applying the regime.

For example, a company works on PSN and USN. Then, according to the patent, nothing is surrendered, but according to the USN, it is being prepared:

reports to insurance funds.

An entrepreneur working under a patent must keep records of profits on a cash basis. For this, KUDiR () is used.

But, at the same time, patent payers are not required to keep accounting ().

Loss of the right to be on the mode

An entrepreneur may lose the right to apply the SIT if:

the deadline for paying the amount under the patent has been violated;
exceeded the limit of income from sales - more than 60 million (income from a patent and simplified taxation is taken into account, if the modes are combined);
the staffing limit has been exceeded.

Video: patent taxation system

If the entrepreneur receives a refusal for one of the specified reasons or violates such rules while already on the system, re-applying is possible from the next calendar year.

Emerging Questions

Consider some of the nuances that will help you work on PSN without problems.

Interpretation of regional laws

PSN can operate only in those regions where the local government has adopted the relevant laws of the constituent entities of the Russian Federation on the patent taxation system.

For example, when in the territorial district it was decided to introduce a patent system for certain types of activities in 2012 (before December 1), the entrepreneur could carry out activities on the PSN no earlier than 2013.

In order to find out if the system is valid in your region, it is worth re-reading normative documentation territorial district. The Federal Tax Service has approved a list of activities for which the PSN is applicable. They are contained in the CVAP.

Regional structures should post such a list on an official Internet resource, for example, on the site tax.ru. If any changes are made, the regional body should reflect them on the website.

Is it possible to combine with UTII

For example, an individual entrepreneur provides catering services. There is only one type of activity, which means that you will need to acquire one patent.

This will not take into account how many points the entrepreneur has opened within the region where the document was issued - he will have the right to use the PSN regime.

But in the event that the area of the hall for serving visitors at some points exceeds 50 sq.m. (but not more than 150 sq.m.), then the company can combine the patent system and UTII.

The patent will be used in relation to those objects where the area limit is not exceeded, and the imputation - in relation to all other points ().

Perhaps such a combination with UTII:

PSN	UTII
Patent for retail sales through a store with an area of less than 50 sq.m.	Retail sale through an object, the area of the hall for trade in which is more than 50, but less than 150 sq.m.
For retail sale in a building where there is no sales floor, or through a non-stationary facility	Sale of goods at retail, if there is no room for service in a stationary type room, and the area is more than 50, but less than 150 sq.m.
Retail sale in stationary or non-stationary networks (when there is no hall for trading)	Sale of goods at retail in a room with a trading floor, if the area is more than 50, but less than 150 sq.m.
Catering services that are provided in a room with an area of \u200b\u200bno more than 50 sq.m. for each point	Public catering, which is carried out through the premises of the enterprise without halls for customers; Catering services that are provided indoors, the area of the hall for visitors is from 50 to 150 sq.m.
Catering indoors with a hall for customers up to 50 sq.m. Provision of indoor catering services without a hall for visitors	Provision of services in a building with a hall from 50 to 1150 sq.m.
Leasing a building or	Applies to those objects that were not reflected in the PSN document
Transport services (transportation of passengers, cargo)	Used in relation to the same services, but with the help of a transport that was not indicated in the patent
Transport services using water modes of transport	Provision of water transportation services vehicles that were not included in the patent

Deregistration procedure

If an individual entrepreneur does not have the right to use PSN, and in connection with this he switched to OSNO or ceased to conduct activities at all, then the basis for deregistration is an application ().

It is worth contacting the branch of the tax authority where the person is registered as a payer. The document should indicate the details and terms of the current patent.

The entrepreneur must adhere to the following procedure for deregistration ():

if the number of employees and the income limit are exceeded, the notification is submitted within 10 days from the moment such a violation occurred;
if the patent is late in payment, the right to use it is automatically lost within 5 days, and there is no need to file an application ().

After deregistration, the payer will receive a notification from the tax authority (Form No. 2-4-Accounting2). The inspector will check whether you are registered with other branches of the Federal Tax Service.

If the answer is yes, the representative tax office notify them of deregistration as a PSN tax payer.

What does the law say about the patent system of taxation in the Republic of Crimea?

What are the prospects for the development of PSN in Crimea? The law on the use of the regime was adopted The document states that PSN is being introduced in Crimea in accordance with the rules of Ch. 26.5 of the Tax Code of the Russian Federation (Article 1 of the law).

Potentially possible income is established on the basis of indicators of the number of working personnel, transport and objects of a separate nature in accordance with. The law came into force at the beginning of July last year.

CJSC and LLC cannot switch to PSN. The patent system is available only to entrepreneurs, and if you follow the law, then using such a regime can be a huge relief for small and medium-sized businesses.

The state, using a variety of tools, supports entrepreneurship in the territory of the Russian Federation. Most often this is done through special tax regimes. It is for this purpose that the patent system was developed. It is a mode in which an individual ...

Today, the state, with the help of various legislative instruments, is trying to support individual entrepreneurs as much as possible. This is often done through special tax regimes. One of these is the patent system of taxation. This mode allows you to minimize the tax burden and at the same time ...

An individual entrepreneur who runs his own small business, in most cases, has a fairly wide opportunity to save on taxes. In addition to the general taxation system and the widespread and beloved by many simplifications, the tax code offers merchants a choice of two more special regimes: a patent or UTII. What is more profitable in terms of the amount of tax deductions? Let's try to understand this issue.

Pros and cons of a patent

Any individual entrepreneur can switch to the patent taxation system if he and his business meet certain requirements. First of all, this concerns the planned type of activity - it must be established by local law, as possible for the transition to PSN, in the region in which the merchant intends to carry it out. All those directions that can be transferred to PSN are indicated in paragraph 2 of Article 346.43 of the Tax Code. At the same time, the constituent entities of the Russian Federation, adopting a law on the introduction of a patent system on their territory, have the right to expand this list with additional household services listed in All-Russian classifier services to the population. The average number of employees of an individual entrepreneur applying for a patent cannot exceed 15 people, and the amount of annual income from sales should not exceed 60 million rubles (taking into account annual adjustments due to the deflator coefficient). Moreover, if the first indicator is calculated only for those areas of activity that are transferred to a patent, then the limitation on the amount of income is determined for all types of activities carried out by IP, including those not transferred to PSN.

It is interesting that you can acquire a patent for a particular type of activity at any time, that is, there are no restrictions on the transition to PSN from a general or simplified taxation system from the beginning of the next calendar year. There is only one exception in this case: it is necessary to wait for the end of the year if the current direction of activity is carried out within the framework of UTII. But this feature does not apply to the patent itself, but to the procedure for working on an imputed tax: it is impossible to abandon UTII ahead of schedule.

An entrepreneur operating under a patent does not file any reports. However, if, for example, he applies the simplified tax system or UTII for other types of activity, then he is obliged to report on them. But again, this does not apply to the patent itself. In fact, PSN does not imply reporting. There is only one requirement: an individual entrepreneur on a patent is required to keep a book of income records in order to track their established limit. But in the IFTS this document not served.

The amount of tax on SIT is determined based on the rate of 6% and the possible annual income in a particular line of business. The specific amounts of such income are determined in the law of the subject of the Russian Federation, on the basis of which the application of the patent was introduced in the region.

The main disadvantage of the patent system is that the cost of a patent, that is, the patent tax, cannot be reduced by fixed contributions from individual entrepreneurs or insurance premiums paid for employees. This possibility, with certain assumptions, exists in all other tax regimes.

Pros and cons of UTII

In particular, due to insurance contributions, you can reduce the tax on UTII. An individual entrepreneur without employees can reduce the calculated imputed tax on the fixed contributions paid for himself, and this can be done to zero. That is, if the annual tax amount turns out to be less than the amount of individual entrepreneur contributions established for the same year (recall that in 2016 it was 23,153.33 rubles), then it remains only to divide the pension payment into 4 parts and carefully transfer them until the end of each of the quarters . Then UTII will not have to pay at all.

Individual entrepreneurs with employees can reduce the calculated UTII only at the expense of insurance premiums paid for employees, as well as hospital benefits paid to them. The fixed contributions of the IP itself are not taken into account, and the tax can be reduced to no more than half of its calculated amount. But even such a decrease can be quite significant.

Unlike PSN, UTII involves the submission of quarterly reports.

The transition to UTII for an already ongoing type of activity can be made only from the beginning of the year, and from the beginning of the next year, imputation can be abandoned, unless, of course, the direction transferred to it is not actually closed earlier. Of course, the transition to UTII also requires individual entrepreneurs to comply with certain conditions, but they mainly relate to specific types of business carried out by the entrepreneur. For example, you can trade or open a catering point in a service hall of no more than 150 sq. m, and it is permissible to provide transportation services only when using no more than 20 cars. In relation to the IP itself, there is another restriction - the number of its employees cannot exceed 100 people.

But the principle of determining the imputed tax is somewhat similar to the calculation of the payment on the PSN. It also does not depend on real income, but is 15% of the imputed income, which in turn is calculated on the basis of coefficients at the federal and local levels, and also depends on certain conditions for specific type activities, translated into UTII.

tax math

It is also worth adding that the imputed special regime is not as common as a patent. Far from all regions have adopted a law on UTII, or it is applied with a rather limited list of types of activities that are transferred to imputation. Nevertheless, if a certain line of business can be transferred in a particular subject of the Russian Federation to both UTII and PSN, the entrepreneur will inevitably face the problem of choice: a patent or UTII, which is more profitable?

It is impossible to speak about the unequivocal profitability of one or another special regime, as follows from all that has been said above. For each specific case, you need to calculate the final amount of tax. But, since in both cases the budget payment is determined on the basis of their fixed indicators, it is possible to make a calculation in advance, thereby determining which of the systems will save more on taxes.

Let's look at this with an example.

Example 1:

IP Petrov I.V., registered in the Klinsky district of the Moscow region, carries out activities for the transportation of passengers in his own car. According to the data sheet, the car has 5 seats.

According to the Law of the Moscow Region "On the patent system of taxation" dated November 6, 2012 No. 164/2012-OZ, income from activities related to the transportation of passengers, if it is carried out by an individual entrepreneur without involving employees, is 215,254 rubles. in year. The amount of tax in this case will be 12,915 rubles.

The calculation of imputed income for the same activity for 1 month of work is based on fixed indicators, by multiplying the following values:

basic profitability - for passenger traffic is 1500 rubles per seat per month.

number of seats.

coefficient K1, for 2016 it is 1.798,

coefficient K2. The values of this coefficient are established by the Decision of the Council of Deputies of the Klinsky District of the Moscow Region dated October 25, 2007 No. 3/45 and equal to 1.

The total quarterly tax will be:

1500 x 3 x 5 x 1.798 x 1 x 15% = 6068.25 rubles.

For the year, the estimated amount of tax on UTII will be 24,273 rubles, but it can be reduced by paying a fixed contribution. If an individual entrepreneur transfers the amount of the contribution to the FIU in quarterly installments of 5788.33 (23,153.33: 4), then he will only have to pay 1,120 rubles to the IFTS. or 280 rubles. quarterly. Thus, in this case, the use of UTII is more justified, subject to timely settlements with the FIU.

Example 2:

In the same Klin district of the Moscow region (directly in the city of Klin), IP Sidorov carries out trading activities in a pavilion with a trading floor area of 40 square meters. m with the involvement of two employees.

The amount of annual patent income on the basis of the same Law of the Moscow "On the patent system of taxation" for retail trade with a trading floor of less than 50 sq. m is 469,685 rubles. if the entrepreneur has from 1 to 3 employees (not counting the individual entrepreneur himself).

So the annual tax will be

469,685 x 6% = 28,181 rubles

UTII, taking into account the area of \u200b\u200bthe trading floor, will be calculated based on the following indicators:

basic profitability - for trading activities it is equal to 1800 rubles. per 1 square meter of floor space.

Trading floor area.

coefficient K1 (1.798),

coefficient K2, equal to 0.8 on the basis of the Decision of the Council of Deputies of the Klinsky district of the Moscow region dated October 25, 2007 No. 3/45.

The total quarterly UTII will be:

1800 x 3 x 40 x 1.798 x 0.8 x 15% = 46,604.16 rubles.

For the year, the estimated amount of tax on UTII will be 186,417 rubles, which, even with the possibility of reducing it to half due to contributions paid for employees to funds (subject to appropriate levels of employees' salaries), will be much higher compared to the tax on PSN.

To do right choice between these two systems of taxation, it is necessary first of all to understand how they differ from each other, what taxes replace and under what conditions they can be claimed.

Patent taxation system in 2018

Such a taxation system is suitable for individual entrepreneurs whose total number of employees is no more than 15 people (), and the total annual income for all patents does not exceed 60 million rubles. (). In addition, there is another significant limitation: the patent taxation system does not apply to types of entrepreneurial activities carried out under a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property ().

Activities and patent taxation system

How is tax calculated and paid under the patent system of taxation

The cost of a patent is a fixed amount, which is calculated based on a 6% tax rate.

However, the subjects of the Russian Federation, according to, can set a tax rate of 0% for newly registered individual entrepreneurs and individual entrepreneurs operating in the industrial, social, scientific fields, as well as in the field of personal services to the population. These tax holidays are valid until 2020.

Assuming that the term of the patent is 1 year, then the amount of tax will be calculated according to the following formula:

tax amount = (tax base / 12 months X number of months of the term for which the patent was issued) X 6

If the term of the patent is less than 6 months, then payment is made in the amount of the full amount of the tax and within the deadline late expiration of the patent.

If the term of the patent is from 6 to 12 months, then payment is made:

in the amount of 1/3 of the tax amount and no later than 90 calendar days after the start of the patent;
in the amount of 2/3 of the amount of the tax and no later than the expiration date of the patent.

The great advantage of the tax system of taxation is that it does not provide for the submission of a tax return, as stated in.

In order to control the income limit, income is recorded in the income book. The service will automatically generate a patent income book. !

Grounds for the loss of the right to regime

You can lose the right to a regime as a result of violation of established restrictions on the amount of annual income and the number of employees: if income exceeds 60 million rubles. and more than 15 employees.

In case of non-payment or incomplete payment of tax, the tax authority, after the expiration of the established period, sends the individual entrepreneur a demand for payment of tax, penalties and fines.

UTII in 2018

Unlike the patent taxation system, the payers of which can only be individual entrepreneurs, UTII can be applied by both individual entrepreneurs and legal entities. At the same time, when calculating and paying UTII, they are guided by the amount of income imputed to them. That is, the amount of actual income received does not matter.

This taxation system applies to more than 10 types of business activities listed in. These include household, veterinary services, retail through stationary objects trading network, which does not have trading floors, catering and etc.

To switch to UTII, an individual entrepreneur must meet a number of conditions ():

the average number of employees should not exceed 100 people;
the activity is not carried out within the framework of a simple partnership agreement or an agreement on trust management of property;
regime introduced on the territory municipality;
services for leasing gas and gas filling stations are not provided;
in local regulations legal act the type of activity being carried out is mentioned.

For legal entities, in addition to those listed above, several more restrictions apply:

the share of participation of other persons is not more than 25%;
the taxpayer does not belong to the category of the largest;
the taxpayer is not an educational, healthcare, social security in terms of catering services.

What taxes does UTII replace?

UTII or patent - which is better?

If we summarize all of the above, then as a result, a large number of factors are formed that influence the choice between UTII and a patent: from restrictions on the number of employees and turnover to types of activities and payment specifics.

For example, if you are going to open your own business in Moscow or in the territories annexed to it, then UTII will not suit you at all. The fact is that this system of taxation in Moscow has not been applied since 2012 (Law of the City of Moscow dated January 26, 2011 No. 3). And in the territories annexed to Moscow, UTII has been abandoned since 2014 (part 2 of article 21 of the Law of Moscow dated September 26, 2012 No. 45).

You need to start the selection by checking the lists of activities that are subject to taxation systems. The authorities of the subjects of the Russian Federation “correct” them, so you need to take into account the peculiarities of regional legislation and clarify the information on the website of the Federal Tax Service. It is easy to see that many activities for UTII and a patent intersect. However, there are subtleties in which they may differ. For example, the area of the trading floor with UTII cannot exceed 150 sq. m, and with a patent, the area is limited to 50 sq. m.

In addition, it should be taken into account that the patent taxation system has a turnover limit of 60 million rubles. per year, while for UTII such restrictions are not established.

But for individual entrepreneurs, it is often important to minimize the work with accounting documents. With a patent, everything seems simpler, but again, you need to pay attention to the subtleties. First, the patent implies a flat tax, which is calculated based on a tax rate of 6%. That is, it has a value that does not depend on a number of indicators. But the cost of a patent in each region is different. Some regions provide tax holidays until 2020 for those who apply the patent. Therefore, information should be clarified locally.

As for the tax for UTII, it just depends on various physical indicators, including the number of employees, the area of \u200b\u200bthe retail space, etc. The UTII tax is paid on a quarterly basis - before the 25th day of the month following the quarter.

An individual entrepreneur on UTII will have to prepare a tax return, while a business on a patent is relieved of this obligation, but must keep an income book ().

The risk of losing a patent is associated with a violation of the patent payment deadline. If the entrepreneur does not pay for it on time, then he will “fly off” to common system taxation. Other difficulties arise with UTII - they are associated with calculations that frighten many entrepreneurs who are poorly versed in such issues. But this work can always be entrusted to an electronic accountant - he himself will calculate the tax and prepare a report on UTII.