The patent system of taxation exempts from what taxes. How to open an IP on a patent? In what case can I be denied a patent

Let's look at the peculiarities of applying the patent taxation system, briefly describe the types of activities in which the transition is possible, and list the advantages 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 lowering the rate of the insurance premium is allowed. 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 special or common 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 outlets the entrepreneur has opened within the region where the document was issued - the right to use PSN regime he will have.

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; Services Catering, which 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 services for transportation by water 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. patent system is available only to entrepreneurs, and if you follow the law, then the use of 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 ...

The patent system of taxation is the simplest tax regime for individual entrepreneurs in Russia. It is not required to independently calculate the tax and submit declarations, and the cost of a patent for a certain type of activity is known in advance.

From our article you will learn only the most necessary information about PSN, without unnecessary information from the Tax Code, which is difficult for a non-specialist to understand.

What is an IP patent

An IP patent is a permit from the tax office to engage in certain types of activities for a certain number of months. For example, a private hairdresser can buy a patent for 2-3 months to understand the demand for their services.

The validity of a patent is limited not only by its term, but also by the territory of the municipality, which is indicated in the document. Moreover, the cost of a patent for the same type of activity in different localities will vary.
How much does a patent cost
The peculiarity of the patent system is that the tax on it does not depend on the real income of the entrepreneur. Instead, another concept is used - a potentially possible annual income, which is established by the laws of the constituent entities of the Russian Federation. The SIT tax rate is 6% of this possible income.
First, select the period of use of the patent in months, then the region, municipality and type of activity. Another indicator for calculating a patent depends on the direction of the business, so it can be the number of employees, units of transport, the area of \u200b\u200bthe trading floor.
For example, the cost of a patent for one month in 2019 for the repair and tailoring of shoes in Bryansk for individual entrepreneurs without employees will be only 650 rubles. And the same patent, but in the Moscow region will cost almost twice as much - 1044 rubles.
Is it profitable to work for PSN
To understand whether an individual entrepreneur on PSN will pay the minimum possible tax, it is necessary to calculate the tax burden in different regimes.
Take, for example, an entrepreneur from Bryansk who provides shoe repair services. On average, he receives 2,500 rubles for his services per day, i.e. his monthly income (20 working days) will be 50,000 rubles.
On the simplified tax system Income from such revenue, he must pay a monthly tax equal to (50,000 * 6%) \u003d 3,000 rubles. At first glance, a patent turns out to be more profitable (650 rubles), but on a simplified system, the calculated tax can be reduced by the amount of individual entrepreneur insurance premiums for oneself. Moreover, if there are no employees, then the tax can be reduced completely, and on PSN the tax on contributions paid is not reduced.

Let's compare these figures in the table, having previously calculated insurance premiums IP for yourself. On a simplified system, to calculate an additional 1% contribution, the real income of the entrepreneur is taken into account, in our example, the annual income will be 600,000 rubles (12 months at 50,000).
insurance premiums for individual entrepreneurs on a patent (potential annual income is less than 300,000 rubles) will amount to 36,238 rubles;
IP insurance premiums on the simplified tax system will be 36,238 + (600,000 - 300,000) * 1%) = 39,238 rubles.

A paradoxical situation has turned out - although the cost of a patent is several times less than the tax on the simplified tax system, but in this case it is more profitable for an entrepreneur to work on a simplified system.
The reason is precisely that the entrepreneur can completely reduce the calculated tax on the simplified tax system at the expense of contributions paid for himself. That is, there will be no tax payable at all (36,000 - 39,238) > 0 rubles, and the entire tax burden will be 39,238 rubles instead of 44,038 rubles for PSN.
But the situation is not always in favor of the USN. If, for example, we compare the tax burden for a retail store, then very often just an IP patent will be more profitable.
IP reporting on PSN
The declaration on the patent system is not surrendered, but it is necessary to keep tax records in a special income accounting book (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n).
The book contains records of all the income received by the entrepreneur. It is not necessary to hand over the KuD to the tax office, but during the check, the inspector can request it for control. The book is kept in order to track the real income of the entrepreneur, because the PSN has an income limit - no more than 60 million rubles per year.
In any case, these books do not affect the cost of an IP patent, the tax is calculated only on the basis of the potential annual income established by the laws of the constituent entities of the Russian Federation.
Patent payment
Another feature of the patent system is that the tax must be paid before the end of the tax period, i.e. the duration of the patent. The payment procedure depends on the number of months for which the patent is issued:
if the period is up to six months, then in one amount not late actions;
if the period is from six to twelve months, then pay 1/3 of the cost no later than 90 days after the start of the patent, and another 2/3 before the expiration of the patent.

Details for paying for a patent must be obtained from the tax office at the place of its issue.
Penalties are charged for late payment of the cost of a patent, however, an individual entrepreneur does not lose the right to the patent taxation system, as it was before. As for the fine under Article 122 of the Tax Code of the Russian Federation (20% of the unpaid tax), here the Ministry of Finance and the Federal Tax Service issue conflicting information:
letter dated 18.08.17 No. 03-11-09/53124 - to fine and collect penalties;
letter dated 10/24/17 No. SD-4-3 / [email protected]- do not impose a fine, collect only fines.

Cash register for PSN
Do I need an online cash desk of an IP on a patent, and if so, from what period? This question is really important for retailers. A cash register for an ordinary entrepreneur is a serious expense, especially if it is the online cash register that should do it. The minimum costs for installing such equipment exceed 40 thousand rubles, plus you need to have constant access to the Internet and pay for the services of a fiscal data operator.
Being able to buy a retail patent for just a couple of months is good way verify right choice location of the outlet and assortment. If the trade does not go, then the cost of CCP will only further increase the losses of the entrepreneur.

Unfortunately, the IP on the patent was deprived of the right to trade without cash register, however, some installments were nevertheless provided for them. Sooner or later, an online cash desk will be needed by all those working on the PSN, including those who provide services to the public by issuing BSO. In the table, we have given the deadlines for the mandatory transition to CCP for IP on a patent.
Please note: if an individual entrepreneur on a patent in the period before July 1, 2019 began to trade or provide catering services himself, and then hired an employee, then the cash desk must be installed within 30 days after hiring the staff.

Summing up
Before applying for a patent, calculate its cost on the FTS calculator. If you will be engaged in several activities or one direction, but in different municipalities, then you need to buy several patents.
When choosing a patent taxation system, do not focus only on the cost of a patent. Do not forget to include in the calculation of IP insurance premiums for yourself. On the patent system of taxation, the contributions paid do not reduce the calculated tax, but on all other regimes these payments are taken into account.
A PSN declaration is not submitted, but a special income book must be kept for each patent.
Pay the cost of the patent on time, because there is a risk of a fine of 20% of unpaid tax.
Entrepreneurs providing services to the population, as well as individual entrepreneurs in retail and public catering and without employees, can work without a cash desk until July 1, 2019. If an entrepreneur trades or provides catering services with the involvement of employees, then the CCP has been applied since July 1, 2018.
Observe the limits set for PSN: the number of employees is not more than 15 people, and the annual income is not more than 60 million rubles.

Tax under the patent system is paid by individual entrepreneurs who voluntarily switched to PSN for a certain type of activity. A patent is issued for a period of one month to one year. The tax is equal to the potential income (for each type of activity it is different) for the period of the patent, multiplied by the rate. In most cases, the rate is 6%. This material, which is part of the "Tax Code" for Dummies "cycle, is devoted to Chapter 26.5 of the Tax Code of the Russian Federation "Patent Taxation System". This article is accessible, in simple language, about the procedure for calculating and paying tax under PSN. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Where does patent tax apply?

In those subjects of the Russian Federation where relevant laws have been adopted.

How do general rules and regional specifics compare?

The rules for applying the patent system are enshrined in chapter 26.5 of the Tax Code, and the provisions of this chapter are the same for all subjects of the Russian Federation. This means that the regional authorities may or may not approve the operation of the patent system, but in any case they are not entitled to deviate from the requirements of Chapter 26.5 of the Tax Code of the Russian Federation.

At the same time, the chapter on the patent system admits the existence of regional peculiarities within the framework of general rules.

Thus, the Tax Code contains a list of activities that fall under the patent system, and the authorities of the region, at their discretion, will be able to add any personal services to it in accordance with all-Russian classifier species economic activity(OKVED2) and the all-Russian classifier of products by type of economic activity (OKPD2).

Patents may not be valid on the territory of the entire subject of the Russian Federation, but only on the territory of one or several municipalities. In this regard, the patent must contain an indication of the territory of its validity. However, first in the subject of the Russian Federation it must be adopted special law. Note that this approach does not apply to patents for the transportation of goods and passengers by road and water transport, delivery and peddling retail trade. For these types of activities, patents are valid only within the subject of the Russian Federation.

Another regional feature is the amount of potentially earnable income (it is an object of taxation, and the amount of tax depends on it). The authorities of the subjects of the Russian Federation themselves approve this value for each type of activity. But at the same time, the regional value should not exceed the maximum size enshrined in Chapter 26.5 of the Tax Code of the Russian Federation. Moreover, the subjects of the Russian Federation have the right to differentiate the size of the potential income in different municipalities. That is, the size of the potential annual income in the territory of one subject may vary depending on the place of implementation entrepreneurial activity.

Until 2015, it was also necessary to take into account minimum size potential annual income of the entrepreneur. O n amounted to 100 thousand rubles and was annually indexed (clauses 7, 9 of article 346.43 of the Tax Code of the Russian Federation). However, as of January 1, 2015, the minimum income has been abolished. This means that since 2015 the subjects of the Russian Federation have the right to set a possible annual income of less than 100 thousand rubles.

In addition, the subjects of the Russian Federation have the right to differentiate, that is, to separate the types of activities indicated in the list, and to establish for each their own amount of potential income. But this is not always allowed, but on the condition that such a division is due to the all-Russian classifier of types of economic activity (OKVED2) and the all-Russian classifier of products by type of economic activity (OKPD2) ..

Finally, the regional authorities will be able to establish that the amount of potential income depends on the average number of employees, the number of vehicles, the carrying capacity of vehicles, the number of seats in vehicles. For retail trade, catering and real estate rental services - from the number of separate objects.

You can find out exactly what features are provided for your region in your inspection.

Who is eligible to apply the patent system

Individual entrepreneurs, if they have chosen this special regime. In order to switch to it, individual entrepreneurs must meet certain criteria and engage in activities that fall under the patent system in the regions where it is introduced.

There are only two criteria for applying the patent system. First, the average number of employees in all types of activities cannot exceed 15 people. Secondly, an entrepreneur should not carry out "patent" types of activities under a simple partnership agreement or an agreement on trust management of property.

As for organizations, under no circumstances can they become taxpayers of the patent system.

What taxes do not need to be paid under the patent system

In general, taxpayers of the patent system are exempt from personal income tax, personal property tax and value added tax (except for VAT on imports). This exemption only applies to income from activities converted to the patent system. If an entrepreneur is simultaneously engaged in other activities, then income from them is taxed under other systems. The obligations of tax agents under the patent system remain.

Let us note that from said rule There is an exception for property tax exemption. So, from January 1, 2015, an entrepreneur applying the patent system of taxation is not exempt from paying property tax for individuals in relation to property used in taxable activities under the SIT and included in the list, which is determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation. It is, for example, administrative and business (shopping) centers (complexes) and premises in them.

We also note that a trading fee has been introduced in Moscow. In the future, the sales tax may be introduced in St. Petersburg and Sevastopol. However, individual entrepreneurs on the patent system are exempted from paying the sales tax (clause 2 of article 411 of the Tax Code of the Russian Federation).

How to switch to the patent system

To apply this special regime, an entrepreneur needs to obtain a patent. This document indicates one of the activities and the region in which the patent is valid. If an individual entrepreneur wants to switch to the patent system for two, three or more types of activities, he will have to obtain two, three or more patents. If an entrepreneur is going to apply the patent system in several regions, he must obtain patents in each of them.

You can submit in person (or through a representative), by mail or via the Internet. This must be done no later than 10 days before the start of the application of the special regime. "Newly minted" entrepreneurs can apply for a patent at the same time as the documents for registering an individual entrepreneur.

To obtain a patent in your region, an individual entrepreneur must submit an application to the tax office at the place of residence. If a patent needs to be obtained in another subject of the Russian Federation, then the entrepreneur has the right to choose any inspection in this region to submit an application.

Upon receipt of the application, the tax authorities are required to issue either a patent or a notice of refusal within five days. The reason for the refusal may be a discrepancy between the type of activity indicated in the application and the list approved in this region. Other reasons are also possible: an unforeseen period of validity of the patent is indicated in the application, the terms for paying the “patent” tax have been violated, or the right to the patent system has already been lost during this year. There is another reason for refusing to grant a patent: in an application for its receipt, all required fields. AT otherwise the applicant will be denied.

How long to apply the patent system

The entrepreneur is obliged to apply this special regime during the period for which the patent is issued. Abandon the patent system early own will it is forbidden.

Premature transition to other taxation regimes (general system, simplified tax system or payment of unified agricultural tax) is possible only if the individual entrepreneur has lost the right to the patent system. Then the transition is mandatory and does not depend on the desire of the taxpayer. This happens when revenues from all types of "patent" activities since the beginning of the calendar year have exceeded 60 million rubles. If an individual entrepreneur simultaneously applies the patent and simplified taxation systems, then the limit applies to the total amount of income from both systems.

The second reason for the loss of the right to the patent system is when the number of employees exceeded 15 people.

There is also a third reason. P an entrepreneur loses the right to a retail trade patent if, during the tax period, he sells goods, the sale of which is not related to retail trade under the SPE. At the same time, entrepreneurs who combine PSN and STS retain the right to "simplified" in the event of the sale of "non-retail" goods.

In case of loss of the right to the patent system, as well as in the event of the termination of "patent" activities, the individual entrepreneur is obliged to report this to the inspection within 10 calendar days. For the entire period in which the right to the patent system was lost, you will have to pay taxes under the general system (according to the simplified tax system or by paying the unified agricultural tax). At the same time, the amount (of a single “simplified” tax or UAT) can be reduced by the amount of the paid “patent” tax, and penalties for all taxes of the general system do not need to be charged.

The loss of the right to the patent system does not mean that the IP will never be able to return to it. It is possible to obtain a new patent for the same type of activity, but not earlier than in the next calendar year.

How long is a patent issued for?

At the choice of the taxpayer for a period of one to twelve months inclusive within a calendar year. The selected period must be specified in the application.

The tax period depends on the term of the patent. If a patent is issued for twelve months, then the tax period is one year. If a patent is issued for eleven, ten or less months, the tax period is equal to eleven, ten months or less, respectively. If during the term of the patent, the IP ceased to engage in "patent" activities, then the tax period will be the period from the beginning of the patent until the day the activity is terminated.

How to calculate tax under the patent system

If a patent is obtained for twelve months, you need to multiply the amount of potentially receivable income by the tax rate.

If a patent is issued for a period of less than twelve months, the potential income must be divided by 12, multiplied by the number of months the patent is valid, and then multiplied by the tax rate.

The general tax rate is 6%. The regions have the right to lower this value (down to zero) for newly registered individual entrepreneurs that provide personal services or operate in the industrial, social and scientific fields.

In the case when an individual entrepreneur has several valid patents at once, the tax must be calculated for each of them.

When to transfer money to the budget

If a patent is obtained for a period of up to six months, then it must be paid in full no later than the expiration date of the patent.
Payment for a patent received for a period of six months to a calendar year is made in two parts: one third of the tax amount - no later than 90 calendar days after the start of the patent, the remaining two thirds - no later than the expiration date of the patent.

Tax accounting and reporting

The taxpayer must complete In the book, you need to record the revenue received from the types of activities transferred to the PSN. The moment of receipt of income should be determined "on payment". This means that for non-cash payments, the date of receipt of the proceeds will be the day the money is received in the bank account, for cash payments, the date the money is received at the cash desk.

Each patent must have its own income ledger.

If a different taxation system is applied simultaneously with the patent, the individual entrepreneur is obliged to keep records of property, liabilities and business transactions according to the rules established for another system.

There is no need to file tax returns.

Application of CCP and cash discipline

The patent system does not exempt from compliance, that is, taxpayers are required to keep a cash book, fill out receipts and disbursement orders and so on.

As for cash registers, in the general case, entrepreneurs with a patent are required to use cash registers. But there are exceptions. Individual entrepreneurs on the patent system who are engaged in certain types of activities: hairdressing and cosmetology services, retail and catering, production of dairy products, etc. (the full list is in subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 paragraph 2 of article 346.43 of the Tax Code of the Russian Federation) has the right to issue to customers not a check, but simple supporting documents with certain details: name, serial number, seller's TIN, etc.

This article is for individual entrepreneurs who are thinking about applying the PST - the patent system of taxation. We will talk about the benefits, warn about " pitfalls» PSN and help you make the right choice.

Only individual entrepreneurs can apply the patent system of taxation. And both immediately - from the moment of registration as an individual entrepreneur, and later. In the second case, the entrepreneur does not need to wait, for example, for the beginning of the year (as in the case of the simplified tax system) or quarter in order to apply this special regime. PSN can be applied from any date.

Conditions for the use of PSN

Important for the application of SPE is the type of activity that the entrepreneur plans to engage in or is already engaged in. The fact is that this taxation regime can only be applied to certain types of activities. All of them are given in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. But even if a specific type of activity is mentioned in the list, you need to make sure that in the region where the IP plans to work, local authorities introduced PSN in relation to this type of activity.

Moreover, the authorities of the constituent entities of the Russian Federation have been given the right to expand the list of “patent” types of activities in relation to domestic services (clause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). Therefore, if some services are not available in federal list, then you need to look into the local law. Perhaps they are there.

The essence of the PSN is that the amount of tax actually amounts to the cost of a patent, and does not depend on the income that an individual entrepreneur receives in the course of his activities. That is, the amount of tax under PSN is fixed, and its exact amount is formed based on the potential for annual income (it is set for each specific type of activity) and the period for which a patent is acquired. This can be an advantage, for example, if the actual income is higher than the "potentially possible". The size of the potentially receivable annual income by types of entrepreneurial activity, in respect of which the SIT is applied, is established by the laws of the constituent entities of the Russian Federation (clause 2, clause 1, clause 2, clause 8 of article 346.43 of the Tax Code of the Russian Federation).

The tax itself is calculated at a rate of 6 percent. By the laws of the subjects of the Russian Federation, this tax rate can be reduced, including to 0 percent (clauses 1, 2, 3 of article 346.50 of the Tax Code of the Russian Federation).

Benefits of PSN

The biggest advantage of the patent is that the use of PSN exempts the entrepreneur from paying a number of taxes (personal income tax, VAT, sales tax and property tax), which, accordingly, simplifies accounting.

True, there are certain nuances here. For example, an individual entrepreneur on a patent will have to pay VAT in some cases: when importing goods into Russia, when issuing an invoice to the buyer with a allocated VAT amount, when performing the duties of a tax agent.

There are special features for exemption from property tax. Firstly, only property that is involved in "patent" activities is exempt from tax. Secondly, this property should not be classified as property subject to cadastral value and included in the relevant regional list.

Another advantage of the PSN is that you can not pay close attention to such nuances as the execution of documents by the individual entrepreneur and his counterparties. After all, the tax does not depend on the amount of income and expenses, therefore, when checking individual entrepreneurs, tax authorities are unlikely to find fault with registration primary documents and the presence of "defective" documents will not cause much problems.

In addition, in some regions, the so-called "tax holidays" have been introduced, when newly registered individual entrepreneurs are exempt from paying tax for the first two years. True, the regions themselves decide which types of activities are subject to such a preference.

The Ministry of Finance of the Russian Federation has posted a table on its website that lists all regions in which "tax holidays" have been introduced, indicating specific types of activities.

There is one more plus, however, it will exist only until July 1, 2018 (unless the legislator decides to extend the term). We are talking about the use of CCT. The fact is that payers on the PSN are exempted from the use of cash registers if, when selling goods (performing work, rendering services), at the request of the buyer, they issue a document confirming payment, or BSO. This follows from clauses 7, 8 and 9 of article 7 federal law dated July 3, 2016 No. 290-FZ, and also confirmed by the Federal Tax Service of Russia in a letter dated October 25, 2016 No. ED-4-20/20179.

Disadvantages of PSN

The cons of PSN are much less than the pros, but they are there.

The first drawback is that if at some time the entrepreneur has a low income (or none at all), then such a financial crisis will not allow him to reduce the amount of tax. But there is a way out here too. If an individual entrepreneur understands that the crisis is protracted, then he can be deregistered as a SIT payer, declaring the termination of business activities in respect of which the patent system applies. This will help to reduce the amount of tax, since when the “patent” activity is terminated before the expiration of the patent, the amount of tax is recalculated based on the actual period of activity in calendar days. If as a result of tax recalculation an overpayment has appeared, then, subject to the submission of an appropriate application, it can be returned or set off in general order(Letter of the Ministry of Finance of Russia dated May 25, 2016 No. 03-11-11/29934). Then, when the situation with the IP improves, you can get a new patent.

There is another feature of the PSN, which may be a disadvantage for some. The fact is that there are limits beyond which an individual entrepreneur loses the right to use this special regime. For example, if the income received from the beginning of the calendar year as part of activities on the PSN exceeded the amount of 60 million rubles (clause 1, clause 6, article 346.45 of the Tax Code of the Russian Federation). Limits are also set in relation to the number of employees hired by an IP on a patent - the average number should not exceed 15 people (clause 5 of article 346.43 of the Tax Code of the Russian Federation).

But late payment of a patent does not deprive the right to use the PSN, as it was before January 1, 2017. In this case, the tax inspectorate will simply send the entrepreneur a demand for the payment of the required amount, which it is desirable for the individual entrepreneur to complete on time (clause 2 of article 76 of the Tax Code of the Russian Federation).

The disadvantages of using PSN include the fact that the entrepreneur will not be able to abandon this regime before the expiration of the patent. Unless, of course, we are not talking about the termination of business activities in respect of which the PSN was applied. That is, by starting to apply a special regime in relation to specific type activity, an individual entrepreneur is obliged to apply it until the patent expires (letter of the Federal Tax Service of Russia dated December 11, 2015 No. SD-3-3/4725).

In addition, the Tax Code of the Russian Federation does not provide for the possibility of recalculating the tax in a situation where the number of performance indicators specified in the patent has changed during the term of the patent (letter of the Ministry of Finance of Russia dated June 23, 2015 No. 03-11-11/36170). Therefore, if an individual entrepreneur applying PSN, for example, in relation to services for renting out premises, has reduced the number of leased objects, then it will not be possible to recalculate the tax downward.

How to get a patent

So, the decision to apply the PSN has been made. What are the next steps for the entrepreneur?

First of all, the SP must determine for how long it wants to apply the SPE. It is worth noting here that a patent is issued at the choice of the entrepreneur for any period - from 1 to 12 months inclusive within a calendar year (clause 5 of article 346.45 of the Tax Code of the Russian Federation). That is, the tax period (patent validity period) cannot begin in one calendar year and end in another. At the same time, tax legislation does not provide for limiting the date of commencement of a patent by the beginning of a calendar month. The start of the patent term may fall on any day of the month indicated by the IP in the application for a patent, and expire on the corresponding date last month term. But it will not be possible to obtain a patent for a period of less than a month, since the legislation does not provide for such an opportunity (letters of the Ministry of Finance of Russia dated January 20, 2017 No. 03-11-12 / 2316, dated December 26, 2016 No. 03-11-12 / 78014).

The procedure for paying tax (the cost of a patent) depends on the period of its validity (clause 2 of article 346.51 of the Tax Code of the Russian Federation). If a patent is obtained for a period of up to six months, then the tax must be paid in one payment no later than the expiration date of the patent. If a patent is obtained for a period of 6 to 12 months, the tax must be paid in two stages:

the first payment in the amount of 1/3 of the tax (the cost of the patent) - within 90 calendar days after the commencement of the patent;
the second payment for the remaining amount (2/3 of the tax) - no later than the expiration date of the patent.

To obtain a patent, an individual entrepreneur must write an application in the form No. 26.5-1, approved by order of the Federal Tax Service of Russia dated 18.11. 2014 No. ММВ-7-3/589. If an entrepreneur plans to conduct two types of activities and apply PSN in relation to them, then he should submit two applications (letter of the Ministry of Finance of Russia dated January 27, 2017 No. 03-11-11 / 4189).

If a citizen is not yet registered as an individual entrepreneur, then an application for a patent must be submitted to the tax office at the same time as registration documents. True, only those persons who plan to conduct “patent” activities in the subject of the Russian Federation in which they are registered as IP can do this. Those citizens who have already registered as an individual entrepreneur must submit an application no later than 10 working days before he plans to start applying the PSN (clause 2 of article 346.45 of the Tax Code of the Russian Federation).
Within five days from the date of receipt of the application, the IFTS (from the date of registration of an individual as an individual entrepreneur - for newly registered individual entrepreneurs) must register the entrepreneur and issue him a patent (clause 3 of article 346.45 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 09.01.2014 No. SA-4-14/69).

Accounting and reporting at PSN

An entrepreneur applying PSN must keep tax records. This is done by maintaining the Book of Accounting for Income and Expenses in the form given in Appendix No. 3 to the Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. This book should be reflected in chronological order based on primary documents (for example, bank statements) on a cash basis, income from sales received under the SPE. Moreover, one general book is maintained, where data on all patents received are recorded.

It is not necessary to certify this book in the tax office, since such an obligation is not fixed anywhere. It can be conducted both on paper and in in electronic format. When maintaining a book in electronic form, entrepreneurs are obliged to print it on paper at the end of the tax period. The book on paper must be laced and numbered. For each regular tax period (calendar year) A new book income accounting. This procedure follows from paragraphs 1.4, 1.5 of the Procedure given in Appendix No. 4 to the order of the Ministry of Finance of Russia No. 135n dated October 22, 2012.

As for the declaration under this special regime: since the amount of tax (the cost of a patent) is determined in advance and does not depend on performance indicators, there is no obligation to file a declaration. This is explicitly stated in Article 346.52 of the Tax Code of the Russian Federation and is additionally confirmed in the letters of the Ministry of Finance of Russia dated February 22, 2017 No. 03-11-12 / 10468, dated August 24, 2016 No. 03-11-12 / 49534.

The patent taxation system was introduced relatively recently: in 2013, in order to facilitate accounting for individual entrepreneurs. Companies do not have the right to PSN (Article 346.43 of the Tax Code of the Russian Federation).

Can all sole proprietors apply the patent system? Of course not. There are a number of restrictions on the use of PSN. There are 63 types of activities in the Tax Code for which the patent system can be applied (Clause 2, Article 346.43 of the Tax Code of the Russian Federation). Basically, it is the provision of services to the population. More details can be found in the special classifier of types of entrepreneurial activity in respect of which the law of the subject provides for the use of the patent system (KVPDP). It was approved by order of the Federal Tax Service of Russia dated January 15, 2013 N MMV-7-3 / [email protected]

What are the restrictions for the use of PSN

1. An individual entrepreneur has the right to switch to the patent taxation system only in those constituent entities of the Russian Federation where this tax regime is established by regional legislation.

2. The laws of the constituent entities of the Russian Federation themselves determine the amount of potential annual income for an individual entrepreneur. In this case, the upper limit of income cannot exceed 1 million rubles, unless otherwise provided by paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation. The subjects of the Russian Federation have the right to increase maximum size potentially to receive annual income no more than 10 times (clause 19 clause 2 article 346.43 of the Tax Code of the Russian Federation).

3. The number of employees must not exceed for the tax period 15 people for all types of business activities, incl. under civil law contracts.

4. Restriction on income. They must not exceed 60 million rubles for all types of activities, in respect of which the PSN is applied (clause 1, clause 6, article 346.45 of the Tax Code of the Russian Federation).

From what tax base and at what rate the tax is considered

The tax base under PIT is defined as the monetary expression of the annual income potentially receivable by the IP for the type of entrepreneurial activity in respect of which the patent is applied. It is determined for the calendar year by the law of the subject of the Russian Federation (clause 1 of article 346.48 of the Tax Code of the Russian Federation).

The value of the maximum size of the potential annual income, as noted above, is 1,000,000 rubles. (clause 7 of article 346.43 of the Tax Code of the Russian Federation). At the same time, by virtue of paragraph 9 of Art. 346.43 of the Tax Code of the Russian Federation provides for indexation by the deflator coefficient established for the calendar year.

By order of the Ministry of Economic Development of Russia for the patent taxation system, the deflator coefficient for 2017 is set at 1.425.

Thus, the maximum amount of the annual income potentially receivable by an individual entrepreneur in 2017 will be 1,425,000 rubles. (1,000,000 rubles x 1.425).

But regional authorities can increase the maximum amount of potential income (subclause 4, clause 8, article 346.43 of the Tax Code of the Russian Federation) by no more than three, five, or ten times. Depends on the type of activity.

Thus, taking into account such an increase, the maximum amount of potentially receivable income will be (1,425,000 rubles x 3), 7,125,000 rubles. (1,425,000 rubles x 5), 14,250,000 rubles. (1,425,000 rubles x 10), respectively.

The tax rate is 6%, but the subjects of the Russian Federation on regional level can be reduced to 0%.

The tax is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of PSP \u003d PVD * C,

Where PVD is the potential income in rubles, C is the percentage rate.

This calculation is valid on the condition that the patent is taken for 12 months.

If an entrepreneur receives a patent for a period of less than 12 months, the tax is calculated as follows:

Amount of PSN = PVD / 12 months * Number of months in the tax period * C.

Patent duration

A patent is issued to an entrepreneur for certain period. At the same time, the term of a patent is valid within a calendar year and cannot be more than 12 months. The minimum duration of a patent on the basis of paragraph 5 of Art. 346.45 of the Tax Code of the Russian Federation is one month.

It has developed in practice that a patent should be issued for a period from the beginning of the month. But in the Tax Code of the Russian Federation there are no restrictions on the date of commencement of a patent by the beginning of a calendar month. This is also stated in the letters of the Ministry of Finance of Russia of December 26, 2016 N 03-11-12 / 78014, of January 20, 2017 N 03-11-12 / 2316 and of February 14, 2017 N 03-11-12 / 8052.

That is, the legislation refers us only to the fact that the patent is valid within one calendar year (from January 1 to December 31), starting from any day of the month that the individual entrepreneur indicated in the application for a patent.

Thus, if we receive a patent, for example, for 2 months from October 13 to December 12, then the remaining days in December from (December 13 to December 31) will fall out of the PSN system and it will be impossible to obtain a patent for the rest of the year, since the minimum The patent is valid for one month. Therefore, it is more expedient to obtain a patent from the beginning of the month.

How much to pay with PSN

So, we received a patent, decided on the term, tax base and amount. Now, in order not to violate the law, you need to know when to pay the amounts under the PSN. The payment of SIT depends on the period for which the patent is received.

Namely:

1) if the patent is received for a period up to six months - in the amount of the full amount of tax, no later than the expiration date of the patent;

2) if the patent is received for a period from six months before calendar year:

- in the amount of 1/3 of the amount of tax no later than 90 calendar days after the commencement of the patent;

- in the amount of 2/3 of the amount tax no later than the expiration date of the patent.

Tax is paid at the place of registration with the tax authority.

The entrepreneur is obliged to apply this special regime during the period for which the patent is issued. It is not possible to prematurely abandon the patent system at will.

Loss of right to the patent system

It may also happen that an individual entrepreneur loses the right to apply a patent for the following reasons:

1) if from the beginning of the calendar year the income from sales, in respect of which the patent system of taxation is applied, exceeds 60 million rubles;

2) if during the tax period the number of employees exceeds 15 people (non-compliance with the requirement established by paragraph 5 of article 346.43 of the NKRF will be allowed).

Until 2017, late payment of a patent was also the basis for its loss. But thanks to the amendments made to the Tax Code, the patent tax regime operates in an improved version. Now, late payment of a patent is not a basis for the loss of the right to PSN.

If the taxpayer nevertheless "flew" from the PSN, then he must recalculate taxes for the period for which the patent was issued, within the framework of general regime taxation.

There may be a situation when the taxpayer combined the PSN with other regimes, then if he loses the right to use the PSN, he switches to the special regime that he combined with the spatent (Article 346.45 of the Tax Code of the Russian Federation).

Previously, the tax authorities insisted that the taxpayer, in case of loss of the right to PSN, is obliged to switch to the general taxation regime and recalculate taxes. But since 2017, thanks to the amendments, this issue has been resolved.

In cases of loss of the right to use the PSN on the grounds of paragraphs. 1 and pp. 2 p. 6 art. 346.45 of the Tax Code of the Russian Federation, within 10 calendar days from the date of loss of the right or termination of business:

On the transition to the general taxation regime, an application is submitted for the loss of the right to apply PSN in the form N 26.5-3;

An application is submitted on the termination of business activities in respect of which the PSN is applied in the recommended form N 26.5-4.

Combination of PSN with other taxation regimes

The Tax Code does not prohibit the combination of PSN with other taxation regimes.

Let's see what taxation systems can be combined with PSN.

In para. 2 p. 1 art. 346.43 of the Tax Code of the Russian Federation, an individual entrepreneur is allowed to combine PSN with other tax payment regimes - for example:

3. with a common taxation system.

The PSN does not apply to the types of activities carried out under a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property.

If an entrepreneur applies PSN and at the same time conducts activities taxed in accordance with other regimes, then according to paragraph 6 of Art. 346.53 of the Tax Code of the Russian Federation, he is obliged to keep records of property, liabilities and business transactions in accordance with the procedure established under the relevant taxation regime.

When combining modes, there are some features.

For example, when combining PSN with UTII, when determining the average number of employees for a tax period, it is necessary to take into account employees engaged in "imputed" types of activities. At the same time, the average number of employees for the tax period should not exceed 15 people(Letter of the Ministry of Finance dated July 21, 2015 N 03-11-09 / 41869).

If an individual entrepreneur applies the simplified tax system simultaneously with the SIT, when determining the amount of income from sales for the purpose of complying with the income restriction, income from both special regimes is taken into account (this is also mentioned in paragraph 6 of article 346.45, and in paragraph 4 of article 346.13). Moreover, in both norms it is indicated that the amount of income is subject to control from implementation.

At the same time, the simplified tax system controls not only sales income, but also non-operating income (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

Since 2017, the maximum amount of income, subject to which the right of the taxpayer to apply the simplified tax system during the reporting (tax) period, is 150 million rubles. (Clause 4, Article 346.13 of the Tax Code of the Russian Federation). Previously, the maximum amount of income, amounting to 60 million rubles, was subject to indexation no later than December 31 of the current year by the deflator coefficient set for the next calendar year.

Thus, the value of the deflator coefficient required for the application of Ch. 26.2 of the Tax Code of the Russian Federation, for 2016 it is equal to 1.329 (order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 N 772).

It turns out that the marginal income of an individual entrepreneur who applied the simplified tax system and PSN:

for 2016, is 79.74 million rubles. (60 million rubles x 1.329);
for 2017 is 150 million rubles.

(Letters of the Ministry of Finance dated November 30, 2016 N 03-11-11/70997, dated April 18, 2016 N 03-11-11/22124).

Moreover, within the framework of the PSN, incomes from all types of business activities are taken into account, in respect of which the this system taxation.

Please note that this simplified tax system is lost with income over 150 million rubles. PSN will be lost already if the limit of 60 million rubles is exceeded.

When combining PSN and STS, it is also necessary to track how many employees are hired in the "patent" activity. No more than 15 people must be met. The main thing is that the total number of employees fits into the limit that is set for the simplified tax system, namely no more than 100 people per tax period.

But the procedure for accounting for income and expenses when combining PSN and the general taxation regime is not established by tax legislation. Here, an individual entrepreneur needs to keep records of income from activities within the framework of the PSN and record data in the income book of individual entrepreneurs applying patents. And within the framework of the OSN, take into account income and expenses in the book of income and expenses and business transactions of the IP.

An individual entrepreneur on a patent, with a number of exceptions, is not recognized as a VAT taxpayer when carrying out types of entrepreneurial activities in respect of which the PSN is applied (clause 11, article 346.43 of the Tax Code of the Russian Federation).

Therefore, when combining PSN and DOS, he must keep records of the amounts of "input" VAT in accordance with the rules of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation.

What is an IP exempted from on a patent

An individual entrepreneur on a patent is exempt from reporting under the PSN, but is required to keep a book of income and expenses of an individual entrepreneur.

An individual entrepreneur applying the SIT is exempt from a number of taxes, namely:

1. From VAT in respect of transactions recognized as objects of taxation in accordance with Ch. 21 of the Tax Code of the Russian Federation, with the exception of cases:

1) when carrying out types of entrepreneurial activities in respect of which the patent system of taxation is not applied;

2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

3) when carrying out transactions taxed in accordance with Art. 174.1 of the Tax Code of the Russian Federation

2. From personal income tax in terms of income received from the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied.

3. From property tax individuals in terms of property used in the implementation of types of entrepreneurial activities in respect of which the PSN is applied. With the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation (taking into account the peculiarities of paragraph 2 of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation).

Those. Sole proprietors are not exempt from paying the "cadastral" tax on property, regardless of whether they use the relevant property in "patent" activities or not.