See what "PSN" is in other dictionaries. What is more profitable the patent taxation system or UTII for individual entrepreneurs? infographic ENVD and PSN decoding

Every company and every entrepreneur must pay taxes. In Russia, there are several regimes that allow you to transfer cash state on favorable terms. For example, you can use OSN. In this case, you will have to pay "in full". This tax regime provides for full tax reporting, as well as a lot of taxes. Some types of activities allow you to enjoy special taxation. Today we have to understand what is better to choose - a patent or UTII. What are these tax regimes? What are the pros and cons they have?

UTII

First, let's look at the definition of each mode. Let's start with the most famous - a single tax on imputed income. This is the ENVD.

This tax regime provides for the payment of only one tax to the treasury of the state - a single one. It replaces the following tax payments:

• income;
• property;

UTII is called "imputation". This is the term most commonly used. But what is better to choose - a patent or UTII?

UTII taxes

It's really hard to answer. After all, each entrepreneur has his own activity and his own income. Therefore, it will be beneficial for someone to use the patent, and for some - "imputation".

As already mentioned, with UTII, an entrepreneur pays only one tax - on imputed income. It is determined based on the estimated annual income of a citizen in a particular region. The tax rate is 15%. This means that the IP transfers annually in the form of UTII 15% of the estimated income. More detailed information needs to be clarified in each specific region and in relation to a particular activity.

UTII reporting

What to choose - a patent or UTII? The "imputation" has a number of features. For example, reporting. It is quarterly in Russia. In this case, taxes will also be paid quarterly.

At the same time, it is important to remember that it is necessary to submit a tax return no later than the 20th day of the month following the reporting one. And you need to pay off the state before the 25th day of the same period.

Accounting for income in the "imputation" is not provided. Individual entrepreneurs do not need to keep a book of income and expenses.

UTII restrictions

UTII, STS or patent - which is better for modern entrepreneurs? When choosing a taxation system, it is important to take into account the restrictions on the application of certain principles of taxation.

So, for example, not all activities can work according to "imputation". Namely:

• care for children and the elderly;
• cooking at home;
• paid toilets;
• porter service;
• training and tutoring;
• detective activity;
• security activities;
• medical services;
• excursion services;
• hunting and hunting economy;
• paid sports activities.

In all of these situations, you can not use the "imputation". These are not the only restrictions that a citizen should be aware of.

UTII can be used in companies whose number of employees does not exceed 100 people. As soon as this limit is reached, the IP will not be able to use the "imputation".

A patent is...

Patent or UTII - which taxation system is best for an entrepreneur? Experts say that the second option for paying taxes may soon be removed. Therefore, it is necessary to prepare in advance.

The patent system in Russia was introduced not so long ago. It, like UTII, provides for the payment of only one tax. Only in this case it is a payment that depends on the duration of the patent.

Patent taxes

At first glance, it seems that PSN is the same as UTII. Actually it is not. The tax that an individual entrepreneur with a patent will have to pay depends not only on the type of activity of the organization, but also on the duration of the document. The tax base will be 6%.

It is allowed to buy a patent for any period from 1 month to a year. Further, the document will have to be drawn up again. With a patent, the taxpayer pays tax in advance, based on estimated income.

Patent reporting

Patent or UTII - which tax system is recommended for entrepreneurs to choose? There is no PSN reporting as such. An entrepreneur does not need to file a tax return either at the end of the month, or at the end of the quarter, or by the end of the year.

The taxes due (price of the patent) are listed as follows:

• if a patent is purchased for 6 months, you need to pay off a maximum of 25 days after the start of the document;
• patent up to 1 year - 1/3 of the amount maximum 25 days after the start of the regime, the balance - no later than 30 days before the expiration of the document.

At the same time, an individual entrepreneur with PSN must keep a book of income. This is a mandatory process, without which it is impossible to do.

Restrictions for PSN

What is better - a patent or UTII in 2017? To understand this, every entrepreneur must take into account the numerous features of each tax regime. What are the limitations of the patent?

When combining several systems of taxation, income from activities should not exceed 60 million. As a rule, this feature is rarely paid attention to.

The patent cannot be applied in companies with more than 15 employees. The effect of the PSN is also terminated in case of violation of the deadlines for paying the tax.

An application for the use of SIT is submitted in each tax period. With UTII, such an operation is not provided.

Some types of activities in the regions do not provide for a patent system of taxation. These exceptions must be clarified in each specific city.

Combination

Can an individual entrepreneur combine UTII and a patent? And what about "imputation", PNS and USN? Theoretically yes. The legislation of the Russian Federation does not prohibit the simultaneous use of "simplification", "imputation" and a patent. All these modes are combined with each other.

But it is far from always possible to apply PNS and UTII. As already emphasized earlier, some activities do not allow the use of one or another system of taxation. Most often, there are no problems with the simultaneous use of a patent and "imputation".

Compulsory Contributions

Do I need to use a patent instead of UTII? The answer is definitely not possible. After all, every entrepreneur has his own opinion on this matter.

Special attention must be paid to the mandatory contributions that an individual entrepreneur must make. We are talking about deductions to the FSS and the PFR. A patent and "imputation" do not exempt a citizen from mandatory contributions to off-budget funds. In 2017, they amount to about 28,000 rubles per year (27,990 rubles).

What to choose - a patent or UTII? If assessed by mandatory contributions, it is better to choose "imputation". Why? With UTII, you can reduce the amount of tax by the full amount of deductions to off-budget funds "for yourself", as well as by 50% of deductions made for employees. Under the PNS, there is no tax cut.

Advantages of UTII

Now in more detail about what are the pros and cons of the studied taxation regimes. What to pay attention to? What to choose in this or that case - a patent or UTII?

"Vmenenka" has the following advantages:

• ease of accounting;
• simple tax calculations;
• no increase in the tax burden with an increase in profits;
• exemption from paying the bulk of taxes;
• the possibility of reducing the amount of tax payment due to deductions to off-budget funds;
• you can not apply CCT.

Of course, every entrepreneur must calculate the amount of income and taxes due for payment. It is possible that if there is a patent, the payments will be less.

Disadvantages of "imputation"

In order to see the difference between UTII and a patent, you need to find out what the pros and cons are provided for by each taxation system. The advantages of "imputation" have already been said. What are her shortcomings?

Among the disadvantages of UTII can be identified:

• a limited number of areas of activity where this system can be applied;
• since 2018, UTII has been canceled;
• the need to pay fixed taxes even at low incomes;
• it is required to keep records and regularly submit tax returns to the Federal Tax Service.

Perhaps these are all the shortcomings that everyone should be aware of. What about patents?

Pros of PSN

Do I need a patent for UTII? No. As a rule, an entrepreneur can combine these modes, but usually they are used separately from each other. What are the benefits of a patent?

Among them are:

• exemption from a number of taxes;
• low tax rate;
• no dependence of the tax burden on the income of individual entrepreneurs;
• flexibility in the duration of a patent;
• there is no need to use CCT;
• lack of reporting - no need to file tax returns.

You can see that the bulk of the advantages of a patent is similar to UTII. It follows that these taxation regimes are similar in many respects.

Disadvantages of patents

Are you planning to manufacture furniture? Is it preferable to use a patent or UTII? To accurately answer this question, you need to find out what disadvantages the PSN has.

Among them are:

• a limited list of activities to which the regime can apply;
• patents can only be used by IP;
• serious restrictions on the number of employees;
• the impossibility of reducing the tax on the amount of insurance premiums.

There are no other special shortcomings of the regime. Patents in Russia are becoming more and more popular. Especially for those who work without employees.

What is more profitable

Based on the foregoing, it is rather difficult to conclude that it is better - a patent or UTII - to use IP for a particular activity. What do experts say about this?

There is no single answer. The entrepreneur should pay attention to:

• the amount of their income;
• features of each tax regime;
• type of activity;
• taxes in any case.

Only after evaluating all of the above features, it will be possible to speak with confidence about which mode is better for an entrepreneur to choose.

As a rule, PSN and UTII are interchangeable. "Vmenenka" will be more profitable by reducing taxes on the amount of contributions to the FSS and the PFR. The patent is advantageous for its flexibility of use - you can apply it for 1 month or a whole year. In addition, PSN frees the taxpayer from unnecessary paperwork in the form of reporting.

Will the car wash be open? Is it better to choose a patent or UTII? In this case, there is no particular difference between these taxation systems. If a citizen plans to work for a long time as an individual entrepreneur with car washes, he will have to give preference to a patent. Or even USN. After all, UTII in Russia are going to be abolished. Accordingly, there is no need to rely on this tax regime. Instead, it is better to look for its analogue.

USN, PSN or UTII

Despite all the advantages of patents and imputation, individual entrepreneurs often prefer a different taxation regime. We are talking about the so-called "simplification" (USN). Why?

The thing is that this mode is a kind of analogue of both UTII and PSN. It provides for reporting once a year (until April 30). Taxes under the USN are paid? depending on the real income of the company. For example, for large expenses, you can use the system of tax payment under the simplified tax system "income minus expenses" (interest rate 15%). If there are no or minimal costs in conducting IP activities, you can simply pay 6% of the profit received annually. Additionally, with the simplified tax system, it is allowed to reduce the amount of tax on deductions made to off-budget funds.

UTII, USN or patent - which is better? As practice shows, entrepreneurs try to give preference to "simplification". Especially when it comes to individual entrepreneurs without employees. But at first, you can try yourself in a particular activity and buy a patent for a few months.

Results

So which system of taxation to choose? Finding "one's own" regime is not an easy task. This issue is decided by each individual entrepreneur independently. Both "imputation", and "simplification", and patents have much in common. But at the same time they have their own disadvantages and individual advantages.

Many experts suggest now to give preference to PSN. After all, after the UTII ceases to operate in Russia, you will have to look for its analogue. Then you will need to choose between a patent or USN.

If the amount of income realized per year does not exceed 60,000,000 rubles, you can safely choose PSN. AT otherwise An individual entrepreneur must use UTII. A more accurate answer can only be given on the basis of specific calculations for a particular type of activity in a particular city of the Russian Federation.

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 applying the PSN, an 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.

And for those who still have questions or those who want to get advice from a professional, we can offer free consultation on taxation from 1C:

If you considered the simplified taxation system 2020 profitable and convenient for yourself, then you can prepare an application for the transition to the simplified tax system (or) absolutely free of charge:

What is the essence of the patent system of taxation

PSN can hardly be called a full-fledged taxation system, because it does not have a complex accounting and reporting procedure. The patent system of taxation is the only regime for which a tax return is not submitted, and the tax is calculated immediately upon payment of the patent. The essence of this preferential tax regime is to obtain a special document - patent which gives the right to carry out certain activities .

You can get a patent for a period of one to twelve months in any locality where it is valid. This can be very convenient if you want to try out a small business for a short time to find out consumer demand and its development prospects in the selected region.

Patent taxation system: pros and cons

We suggest that you immediately familiarize yourself with it so as not to download unnecessary information for those of our users for whom it is not interesting or not suitable.

The advantages of the patent taxation system include:

1. Relatively low (but not always!) the cost of a patent.
2. Possibility to choose the duration of the patent - from one to twelve months.
3. Possibility to acquire several patents in different regions or for different activities.
4. There is no tax reporting in the form of a declaration, which means that there are no bureaucratic delays associated with its submission and subsequent verification.
5. The list of types of activities permitted for a patent specified in Article 346.43 of the Tax Code of the Russian Federation, local authorities can only supplement, not reduce, as on UTII. So, for example, UTII is not valid in Moscow, but you can buy a patent for working in the capital, which is great way reduce the tax burden.
6. Many patent activities are exempt.

The disadvantages of the patent system of taxation include:

1. Only individual entrepreneurs can acquire a patent; organizations cannot work in this mode.
2. The types of activities that can be carried out on a patent are limited to services and retail trade in small stores (since 2020, the sale of shoes, medicines, and fur products is prohibited on PSN).
3. Restrictions on the number of employees here are the most stringent of all tax regimes - the average number should not exceed 15 people.
4. When choosing an activity such as retail or public catering, the area of ​​the trade or service hall is limited to 50 sq. m, which is three times less than on EVND.
5. Although the value of a patent is calculated on the basis of potential annual income, a special income ledger must be maintained for this regime. This is done so that the income from activities on all patents received by the entrepreneur does not exceed the limit of 60 million rubles per year.
6. The cost of a patent must be paid during the period of its validity, without waiting for the end of the tax period, that is, the tax is paid not on the basis of the results of activity, but, as it were, in a prepayment mode.
7. The cost of a patent cannot be reduced at the expense of paid insurance premiums, as it is possible to do on the simplified tax system or UTII. But if an individual entrepreneur combines the patent taxation system with another regime, then when calculating a single or imputed tax, he can take into account paid insurance premiums, but only for himself. The cost of insurance premiums for employees engaged in patent activities cannot be taken into account in any way.

The primary source, to which we turn for further clarification, is Chapter 26.5 of the Tax Code of the Russian Federation "Patent Taxation System".

Patent Taxation System: Permitted Activities

If we compare the list of activities permitted on the PSN with the same list for UTII, we can see a clear similarity - both of these regimes are limited to a certain list of services and (with reservations).

Production activity in its pure form is not provided for these regimes, but so-called production services are allowed. For the patent taxation system, such services include the manufacturing process itself, for example, carpets and rugs, sausages, felted shoes, pottery, cooperage, handicrafts, agricultural implements, spectacle optics, business cards, and even wooden boats.

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

If you need help with the selection of OKVED codes that correspond to listed species activities in 2020, we recommend using the free selection service.

Limitations for the patent system of taxation

There are few restrictions for PSN:

• only individual entrepreneurs can acquire a patent;
• the number of employees of an individual entrepreneur should not exceed 15 people;
• patent system taxation is not applied under partnership agreements or trust management of property;
• an entrepreneur loses the right to a patent if, since the beginning of the year, his income, for the types of activity for which a patent has been received, has exceeded 60 million rubles.

Territory of the patent

Until 2015, a subject of the Russian Federation - a republic, territory or region - was recognized as a region for the patent taxation system. It can be assumed that the income of an entrepreneur in the PSN, providing services in a regional or regional center, should be more than the income of an entrepreneur in a district center or village of the same region. The cost of the patent for them was the same, but it was valid throughout the region.

Law No. 244-FZ of July 21, 2014 amended Art. 346.43 and 346.45 of the Tax Code of the Russian Federation, according to which, since 2015, the region for the patent taxation system is the municipality, except for patents for trucking and delivery (peddling) retail trade.

On the one hand, thanks to this change, the calculation of the cost of a patent has become more fair - more expensive in the centers of regions and lower in sparsely populated areas. But on the other hand, the effect of the patent is now limited to the territory of only this municipality.

How to calculate the cost of a patent

The cost of a patent, as well as for UTII, is a fixed amount, which can be beneficial with significant income, but not very profitable if the income is small. The tax rate on the patent system of taxation is 6%, and the tax base from which the cost of a patent is calculated ispotential annual income(PVGD). Such income is established by regional laws. Since 2020, the subjects of the Russian Federation have the right to use PSN on their territory.

When calculating the cost of a patent, in some cases, such indicators as the number of employees, the area of ​​​​the trading floor or the service hall, the number of vehicles, and the rental area are also taken into account.

✐Example ▼

Let's calculate the cost of a patent in 2020 for the provision of hairdressing and cosmetic services by an entrepreneur without employees in Lipetsk. According to the regional law, the potential annual income in this case is 225 thousand rubles.

The annual cost of a patent is 225,000 rubles * 6% = 13,500 rubles. The cost of a patent per month will be 13,500 rubles / 12 months = 1,250 rubles. If a hairdresser acquires a patent for three months, then it will cost, respectively, 1,250 rubles * 3 months = 3,375 rubles.

If this entrepreneur decides to hire workers, then with their number no more than 5 people, the PVGD will already be 500 thousand rubles, and the cost of a patent for one month is 2,500 rubles.

You can find out the cost of a patent using ours, or you can independently find regional laws on the patent taxation system on the Internet. These laws establish for their territories the potential annual income for the types of activities permitted on the patent.

How is the cost of a patent calculated if the number of employees changes during its validity? The Ministry of Finance of the Russian Federation answers this question as follows:

1. If the number of employees or another indicator taken into account when calculating the cost of a patent has decreased, then the downward recalculation is not made.
2. If the indicator has increased, for example, the number of employees has grown from five to eight, then a new patent must be acquired for the difference in these indicators.

How is the tax paid on the patent system of taxation

Under the tax on PSN understand the amount paid for a patent or its value. As well as in other special regimes, the cost of a patent replaces the payment of the following taxes for an individual entrepreneur:

• personal income tax on income received from patent activities;
• , in addition to what is paid upon importation into Russia;
• tax on property used in entrepreneurial activities for patent activities.

One of the most significant drawbacks of a patent must be recognized as the need to pay for it in advance, that is, not at the end of the tax period, as in other tax regimes.

True, since January 2015, the terms for paying for a patent have become less stringent:

• A patent issued for a period of up to six months must be paid in full not late the end of its action;
• If the term of a patent is from six months to a year, then one third of its total cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

What happens if the IP does not contribute the cost of the patent to specified dates? Until 2017, the tax authorities insisted that such an entrepreneur was deprived of the right to PSN and all income received from patent activities should be taxed according to the general taxation system from the moment the patent was issued (and this is personal income tax in the amount of 13% and VAT). However, after the change in Article 346.45 of the Tax Code of the Russian Federation, late payment of a patent ceased to be the basis for the loss of the right to this special regime, but penalties and a fine must be paid for the delay (letter of the Federal Tax Service dated February 6, 2017 No. SD-19-3 / [email protected]).

How to switch to the patent taxation system

The transition to the patent system of taxation is not a notification (as in the simplified tax system and UTII), but a declarative or permissive one. They may also refuse to obtain a patent on the grounds listed in paragraph 4 of Art. 346.45 of the Tax Code of the Russian Federation:

• The application for the grant of a patent indicates the type of activity in respect of which the patent system of taxation does not apply;
• The term of validity of the patent indicated in the application does not comply with the requirements of the Tax Code of the Russian Federation. A patent is issued for a period of one to twelve months, but within one calendar year. It is impossible to specify, for example, such a period - from September 1, 2020 to March 2021.
• If in the current year the entrepreneur has already worked for the PSN, but has lost the right to a patent (due to exceeding the income limit or the number of employees) or voluntarily stopped working on a patent before its expiration, then he can apply for a patent again only from the new year .
• If there is an arrears in paying for patents already received.
• Unfilled required fields in a patent application.

There are no other grounds for refusing to issue a patent, therefore, after these shortcomings are eliminated, the application can be filed again.

An application for a patent, in general, must be submitted to the tax office at the place of validity of the patent no later than 10 working days before the entrepreneur begins to apply the patent taxation system.

Since 2014, an application for a patent can be filed, but only if the place of registration of the IP and the place of validity of the patent are the same. In this case, the 10-day period, of course, is not respected. Within five working days from the date of receipt of such an application, the Federal Tax Service is obliged to issue a patent to the entrepreneur or a notice of refusal to issue it, indicating the reasons.

Accounting and reporting on the patent taxation system

If your activity involves the involvement of employees, then hto avoid negative consequences for business, you need to competentlyorganize bookkeeping. To you without any financial riskto try the option of accounting outsourcing and decide whether it suits you, we, together with 1C, are ready to provide our users month of free accounting services:

In what cases the entrepreneur loses the right to apply the patent system of taxation

There are only two such situations:

1. The average number of employees (no more than 15 people) was exceeded for all types of activities carried out by the IP.
2. The annual income limit of 60 million rubles has been exceeded.

The loss of the right to a patent must be declared to the tax office at the place where the patent was issued within ten days after the occurrence of such reasons. An entrepreneur can also voluntarily terminate activities on the patent taxation system, which must be declared to the tax office at the place where the patent was issued. Within five days from the date of receipt of such an application, the Federal Tax Service at the place of issue of the patent removes the entrepreneur from the register of persons applying the PSN.That, in fact, is all that we wanted to tell about the patent taxation system.

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 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 an entrepreneur receives a refusal for one of the indicated reasons or violates such rules while already on the system, a re-application 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; 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 as much as possible individual entrepreneurs. 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 ...

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 no later than the expiration date 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. Among them are household, veterinary services, retail trade through stationary facilities. 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;
• the regime was introduced on the territory of the 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.