2018 was supposed to be the year of the abolition of UTII. However, on June 2, 2016, a bill was issued according to which imputed income extended until the end of 2021. True, with a number of changes that also affected the order of calculations. Let's get acquainted with the innovations in the imputation, and at the same time consider the calculation of the imputed tax for UTII in 2020 for individual entrepreneurs without employees.

What is imputed tax for IP

This is a special taxation regime, regulated by chapter 26.3 of the NKRF. It is based on the estimated (imputed) profit and is available for individual entrepreneurs and legal entities. organizations with a certain type of activity. Consider what is UTII (imputation) for individual entrepreneurs in simple words.

The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, USN or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.

When calculating the tax, the estimated profit is taken as the basis, the amount of which is established by the state. That is, the actual income does not affect anything. Even if the business is unprofitable or vice versa more profitable, the tax amount will remain the same.

This makes it possible to save on taxes and invest all profits in business development. And at the same time, it simplifies accounting, since at the end of the reporting quarter it is not necessary to submit an income declaration to the inspection. And accounting can be kept, but only if desired.

UTII 2020: latest changes and news

The most important fresh news that pleased many individual entrepreneurs is that the single tax on imputed income will continue to operate until 2021. It was not canceled and even, on the contrary, finalized and improved.

Changes and latest news in 2020 for individual entrepreneurs on UTII engaged in retail, hotel business or other type of activity:

• Subjects of taxation who do not involve employees in business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
• The above innovation entailed the second - a change in the form of the declaration.
• The coefficient K1 remained the same. Just like in 2016.
• Another question that worries entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. faces in 2020. As stated in article TC number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or non-cash. This item has not changed.

Transition to UTII - who is available

The business of subjects of taxation wishing to switch to imputation must meet a number of requirements:

• The staff of the enterprise does not reach 100 people;
• Relevant type of activity;
• The share of participation in the business of third-party enterprises cannot go beyond 25%, except for organizations whose capital includes contributions from the POI - public organizations of the disabled;
• The activity is not based on a power of attorney for the use of property;
• The service is not a lease of gas and gas stations, places at a gas station;
• The entrepreneur did not buy a patent and did not resort to the ESHN regime.

Who is UTII suitable for: types of activities

The list of types of activities that give individual entrepreneurs the right to switch to imputation is made up of municipalities. They rule it. You can view the list in the regulatory act of the tax departments or on the website of the Federal Tax Service.

Table of activities for individual entrepreneurs on imputed tax in 2020:

Taxable UTII activity	Exceptions
Retail trade through non-stationary objects and stationary ones with a trading area of ​​less than 150 sq. m.	Trade in agricultural production
Catering services provided through a hall with an area of ​​up to 150 sq. m. or without a hall at all	Public catering at medical/social institutions
Household and veterinary services	Organizations should not lease land plots for opening retail outlets and retail plots at a gas station
Repair, maintenance, washing of cars and motorcycles	Large taxpayers
Advertising services - placement / distribution of advertising	The number of employees in the past year exceeded 100 people
Rent of trading places/plots of land for trade	The business is owned by two enterprises, and the share of the second exceeds 25%
Hospitality business, bed area up to 500 sq. m.	Activities are carried out under a trust agreement for the use of property or a simple partnership, that is, joint activities
Transportation of cargo/passengers using cars and motorcycles, the total number of which is less than 20 units.	The type of activity is subject to sales tax

How an individual entrepreneur can switch to UTII in 2020

In order to conduct activities on an imputed tax, you need to submit to the IFTS a completed application of the established form - UTII-2 in two copies. It is necessary to do this no later than 5 days from the date of opening the business.

You need to submit a petition to the tax office at the place of business, but there are exceptions. Some services require you to apply to the NI where you live. These include:

• Retail trade with delivery, delivery or delivery;
• Placement of advertising on personal and public transport;
• Transportation of cargo, passengers.

The location of the IFTS is not important when activities are carried out in several regions at once. There is no need to contact several different inspections, one is enough.

What taxes to pay IP on imputation in 2020

The imputed taxation system for individual entrepreneurs, as before, provides for the payment of one tax - a single one.

Taxes that do not need to be paid on UTII:

• VAT, except for export;
• personal income tax, legal persons pay;
• Property tax, if the tax base of the objects is not considered as the cadastral value.

Consider what taxes you need to pay in 2020 for individual entrepreneurs on UTII with employees:

• personal income tax, which is deducted from the wages of the employees themselves;
• Insurance premiums.

How is UTII calculated for IP

UTII is the product of the following indicators:

• Basic return (DB)- a fixed value established by the state and different for each type of activity. The region of residence does not affect the indicator.
• Physical indicator (FP) is a different value for each case. Depending on the activity, the number of employees, motor vehicles or motor vehicles, square meters is taken into account as an indicator.
• K1– coefficient established by the Ministry of Economy. In 2020, K1 is 1.798.
• K2- the value established by local municipal institutions. This is a correction factor.
• Bid is a constant value.

  The tax rate for UTII in 2020 for individual entrepreneurs is 15%.

This is how the tax is calculated per month. To find out the amount for the quarter, you need to multiply the resulting product by 3. The final formula for calculating UTII will take the following form:

UTII for one quarter = 3 x (DB x FP x K1 x K2 x 15%).

Remember: when multiplying by 15%, you need to multiply by 0.15.

UTII coefficients in 2020 for individual entrepreneurs can be found in the tax office and on the website of the Federal Tax Service. For the last option, you need to enter your region on the site and wait. If you go down the page, you can see the K2 list, from which you should choose the one that suits the type of activity indicated next to it.

Activity Codes and Amount of Basic Return

The basic profitability and codes of activities that fall under UTII in 2020 for individual entrepreneurs can be found in the NKRF or in the table below:

A complete list of codes for all taxable activities is presented in the NCRF and is regulated by article number 346.29.

Examples of UTII calculation

Example 1, retail

Condition for calculation: the subject of taxation opened a store in city A, sells women's shoes at retail, the area of ​​​​the department is 25 sq. m.

According to the terms, the taxpayer is engaged in stationary retail trade. Customer service is carried out through the trading floor. Knowing this information, we find the database - 1800 rubles. FP (physical indicator) is the area of ​​\u200b\u200bthe premises rented by the IP, which is equal to 25 sq.m.

K1 is a constant value equal to 1.798. K2 in city A for retail facilities with an area of ​​up to 30 sq. m. is 1.

All unknown quantities are found, it remains to substitute them into the formula:

UTII \u003d (1800 x 25 x 1.798 x 1 x 0.15) x 3 \u003d 36,409 rubles. 50 kop.

Thanks to such simple manipulations, it is possible to calculate a single tax on imputed income in 2020 for individual entrepreneurs engaged in retail trade.

Example 2, cargo transportation

In the region called B, there is an agency for the transportation of passengers, in other words, a taxi service. The agency carries out its work with the help of two vehicles, a Ford and an Opel. Let's calculate UTII.

The rate is 15%. DB for cargo transportation - 6000 rubles, as a FP we will consider the number of cars - 2. K1, as always, is 1.798. K2 for traffic in region B is 1.

UTII \u003d (6000 x 2 x 1.798 x 1 x 0.15) x 3 \u003d 3,236 rubles. 30 kop.

UTII - payment terms

For the tax period, the imputation adopted a quarter. And the deadlines are focused on the 25th and the first month of all quarters. That is, tax payments are made 4 times a year and all the 25th - in April, July, October and January.

When the deadline coincides with a weekend, the individual entrepreneur will be able to pay the tax on the next weekday. For example, if April 25th falls on a Saturday, the deadline will be moved to Monday April 27th.

Since the last days of payment fall on weekdays in 2020, the deadlines will be standard.

How to reduce UTII

A number of indicators appear in the calculation of UTII, therefore, by reducing their value, it is possible to reduce the amount of tax. Reducing the coefficients can be immediately discarded, they are set by the state and regional authorities. But you can work on the rest of the quantities.

And so, there are several ways to reduce the size of UTII in 2020 for individual entrepreneurs:

1. If the enterprise employs workers, then a decrease in their number will entail a decrease in tax. It is not necessary to reduce the staff, you can simply re-register part of it for a different type of activity.
2. If the role of the FP is the size of the room, you can also reduce it.

   Only the sales area is taxed, so you don't have to sell half of the building. It is enough to occupy a certain percentage of the trading floor for utility rooms, and this will give a good result.

3. The amount of UTII in 2020 for individual entrepreneurs will drop sharply if the UTII is correctly combined with the simplified tax system (simplification).
4. K2 can be lowered if a document is submitted to the inspectorate stating that the enterprise has not functioned for any period of time.

Documentation for the taxpayer on UTII

Accounting for individual entrepreneurs on UTII is not mandatory, as well as reporting. However, there are other documents that are mandatory for entrepreneurs who have resorted to imputation.

This is necessary to fulfill the conditions of taxation by type of activity. For example, a taxpayer can hire additional employees and exceed the allowable rate of 100 people.

Types of documents that an individual entrepreneur must maintain:

1. Accounting for physical indicators;
2. Tax return;
3. Reporting for employees;
4. Additional reporting;
5. cash discipline.

In 2018, individual entrepreneurs who make settlements with clients both in cash and in electronic currency are required to switch to online cash desks.

How an individual entrepreneur can deregister a company for UTII

You must notify about deregistration of the business within 5 days from the date of closing the enterprise. To do this, they submit a petition to the tax office in which the imputation was issued. An application of the UTII-4 format is filled out

It is impossible to change the tax regime in the middle of the tax period. Just before the new year. The exception is situations when the IP ceases to fit the conditions of UTII.

The tax regime itself is planned to be excluded from the taxation system. 2021, until which the imputation will be 100% valid, should be the year when UTII is canceled for individual entrepreneurs and legal entities. persons.

What type of taxes should an entrepreneur use to pay less to the budget? How to calculate the tax, who can apply, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, USN, PSN and ESHN. Let's take a closer look what taxes does a sole proprietor pay?.

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

The general taxation of individual entrepreneurs is considered as the last option, since it carries the maximum tax burden. The regime involves the accrual and payment of two mandatory taxes: VAT (10% or 20%) and personal income tax (13%) on business income. As well as a sales tax (if any is established by local law) and a property tax on own real estate used in business (2% of the cadastral value of the object). If the cadastral valuation of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself, in 2019 this is the amount of 36,238 rubles. The money should go to the budget before the end of the year. You can pay in installments or in one lump sum. If the individual entrepreneur's income for the year exceeds 300,000 rubles, then an additional contribution must also be paid - 1% of the excess amount. The deadline for paying this contribution is no later than July 1 of the following year for the previous one. Reports on fixed payments are not handed over. There are additional payments that are paid if there is a tax base: water tax, transport tax (use of own transport for commercial purposes), excises, customs duties (for imports) and environmental fees.

In addition, an entrepreneur must pay insurance premiums for his employees to the Pension Fund (22%), MHIF (5.1%) and the Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, an individual entrepreneur transfers 13% of personal income tax from the wages of its employees to the budget.

When making cash payments, an individual entrepreneur is obliged to install cash registers, and for cashless payments -.

To reflect all the activities of a businessman, it is necessary to conduct. According to her, a final declaration is drawn up. For individual entrepreneurs on OSNO, advance payments of personal income tax are made quarterly during the year. To do this, you need to submit to the tax authority a form 4-NDFL with a preliminary calculation of income. In 2019, once a year, 3-NDFL declarations are submitted for property and transport tax. Quarterly - VAT, settlements in the Pension Fund of the Russian Federation and the FSS, 6-personal income tax. And monthly - SZV-M to the Pension Fund.

Simplified system (USN)

The taxation of individual entrepreneurs in 2019 can be significantly reduced for the first time registered entrepreneurs who have chosen the simplified tax system in the social sphere, the field of production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the subjects of the Russian Federation by their laws.

Only entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the restrictions on the number of employees (up to 100 people), are not manufacturers of excisable goods, etc. can apply the simplified tax system, etc. You can switch to the simplified tax system only from the beginning of the calendar year or during months from the date of registration of the individual entrepreneur by submitting a notification to the Federal Tax Service.

If buyers pay in "cash", then the use of cash registers is mandatory. For cashless payments is required.

With a simplified system, one tax is paid, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose an object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and spelled out in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of the entrepreneur are reflected there.

Additionally, a trading fee may be charged (so far only in Moscow), a tax on the property of individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use of natural resources, excises, duties).

It is provided, as with OSNO, maintenance, payment of fixed payments of IP “for oneself”, personal income tax and insurance premiums for employees. Annual reporting - a declaration on the simplified tax system, 2-personal income tax, property taxes (if necessary), once a quarter are submitted, payments to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the FIU.

Single tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the income actually received. The object of taxation is the imputed income established by the local authorities. This takes into account the types of activities and the geographical location of the place of business. Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

Each type of activity has its own physical indicator (number of employees, area of ​​the trading floor, number of cars, seats, etc.). Two coefficients are involved in the calculation of the tax - K1 and K2. The first of them is established once a year by federal law (K1 = 1.915 in 2019), the second - by local legislation (different for different types of occupations). The tax rate is 15%. Payment calculation algorithm: basic yield * physical indicator * 3 months * K1 * K2 * 15%

You have to pay taxes and file returns once a quarter. The restriction on the application of the system is the excess of the number of employees (100 people). There is no need to keep special records, only physical indicators.

What else you need to know about UTII:

1. Very easy to account and report.
2. Beneficial financially.
3. You can start applying it at any time of the year by submitting an application to the IFTS in the first 5 days of the start of activities. An application is also submitted to terminate the application.
4. Payment of UTII does not exempt the individual entrepreneur from paying other taxes (if there is a tax base), fixed contributions "for himself" and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent System (PSN)

A patent is a document on the right to engage in a certain type of activity in the territory of the municipality that issued it. The patent system can only be applied by an individual entrepreneur. A patent is issued on the basis of an application to the tax authority at the place of its activity 10 days before its commencement.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential possible income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles. These are mainly household services, small retail trade and public catering.

The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:

• up to six months - in one amount before the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost before the expiration of the patent).

As for the simplified system, tax holidays can be provided to entrepreneurs on the SIT under the same conditions (see above). Like UTII, it is not necessary to use cash registers for cash payments for a patent. But it is necessary to keep a Book of Accounting for Income. Reporting for PSN is not provided. It is also necessary to pay fixed contributions to individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (ESKhN)

Especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products, the ESHN (single agricultural tax) has been developed. It is similar to USN. Calculation procedure: income minus expenses * 6%. In addition, from 2019 you have to pay VAT. The declaration is submitted at the end of the year, and the UAT is paid twice (for each six months).

How to choose a tax regime for an individual entrepreneur?

Priorities for each tax regime:

OSNO apply IP: Working with large suppliers, for whom it is economically profitable to reimburse VAT from the budget. With more than 100 employees. Not fulfilling the conditions for the transition to the simplified tax system.

STS (income) is usually chosen by service and trade providers, where the amount of expenses is less than 70% of the amount of income).

USN (income without expenses) beneficial for entrepreneurs with significant costs (more than 70%).

Due to its simplicity, UTII is more suitable for the service sector, retail and catering.

PSN are chosen by individual entrepreneurs who work independently or with a small number of employees, as well as those who do not work constantly. Every year you need to take a new patent.

ESHN can only be chosen by agricultural producers and fishing industries.

Clearly and to the point about all IP taxation regimes in this video:

So, taxation of IP in 2019 very varied. To choose the most suitable one, you need to calculate the possible options for all systems, take into account all the restrictions and possibilities for reducing taxes. We have considered. You can read about other changes awaiting IP in 2019 in ours. Thank you for your attention! Ask your questions in the comments and subscribe to the announcements of new articles:

Hello dear readers! In this article, you will learn what taxes an individual entrepreneur pays on various taxation systems. The article will be useful for novice entrepreneurs to understand that there is nothing wrong with doing business legally and that taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others in this service, try to minimize risks and save time.

What taxes do sole proprietors need to pay?

To determine what taxes to the budget an individual entrepreneur needs to pay and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

– transport and land taxes, (provided that you use vehicles or a piece of land in your business);

- insurance premiums.

Income tax is paid based on the type of business you carry out and which system of taxation you prefer. Let's look at the main options.

IP in general mode

If you remain on the general taxation regime and do not use the special regime, you must pay all relevant BASIC taxes. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, the following will have to be transferred to the state budget:

— personal income tax (in the form of 13% of the income received from the business);

- VAT (at a rate of 18% or another rate in cases established by the Tax Code);

Plus, an individual entrepreneur must pay three more taxes, depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

IP on a simplified system (USN)

An individual entrepreneur on simplified taxation must pay tax under the simplified tax system at the appropriate rate, depending on the tax base:

— 6% of the amount of income;

- 15% of the difference "income minus expenses".

The simplified tax system gives an individual entrepreneur exemption from personal income tax and VAT, but property tax, which is considered from the cadastral value, must already be paid.

IP on imputation (UTII) or patent

IP on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of IP revenue for a particular activity. It is calculated like this:

IA \u003d Underlying Return x Physical Indicator x K1 x K2

The values ​​of basic returns required for calculating the tax amounts and the performance indicators for specific activities that fall under the use of UTII are taken into account in the Tax Code. The base yield is indicated in rubles on a monthly basis. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: the area of ​​the trading floor, the number of vehicles, the number of seats, or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

The coefficient K1 is the value of the deflator, which is set for a year.

The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the amount of the patent. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The values ​​of the possible annual income for each type of activity are established at the regional level in the form of the approval of the law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the STS or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under simplification or the general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then you do not need to pay tax.

With UTII and a patent, the tax is calculated from the amount of possible income, respectively, these taxes will have to be paid even when the individual entrepreneur does not conduct business and has no income during this period.

Payroll taxes and insurance premiums

An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer to the budget personal income tax from their wages in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees in accordance with the current approved rates.

If an individual entrepreneur works alone and does not have employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid mandatory and do not change depending on whether the individual entrepreneur conducts his activities or not.

For 2017, the following amounts were fixed:

For payment of insurance premiums for pension insurance 23,400 rubles per year;

For payment of insurance premiums for health insurance 4,590 rubles per year.

These amounts are valid for all individual entrepreneurs and are not recalculated depending on their revenue on an annualized basis. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

In the case when the annual income of an individual entrepreneur exceeded the amount of 300 thousand rubles, then an additional amount of 1% of the excess must be paid to the PF.

Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.

Until the end of the year, you must transfer insurance premiums for the relevant types of insurance without fail: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting one, it is necessary to make an additional payment in the PF:

(600 - 300) x 0.01 \u003d 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will amount to 23,400 + 3,000 = 26,400 rubles. and 4,590 rubles. - for medical insurance.

In this case, a limit is set on the possible amount of pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your annual income is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. Additional payment in the form of 1% should be equal to:

(20,000 - 300) x 0.01% \u003d 197 thousand rubles.

But you should not pay pension contributions more than 187,200 rubles.

As a result, 23,400 rubles. you have already paid, so in addition you need to transfer before the end of the 1st quarter of the next year in the PF:

187,200 - 23,400 \u003d 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of the IP tax on the simplified tax system 6% or UTII subtracts:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount - if it employs employees.

If an individual entrepreneur uses the simplified tax system 15% or OSNO, then he has the right to take into account insurance premiums as part of his expenses. Under the patent system, these contributions cannot reduce the tax.

pivot table

Tax	IP on OSNO	IP on USN	IP on UTII	IP on a patent
personal income tax	Pays (Article 227 of the Tax Code of the Russian Federation)	Released (Article 346.11 of the Tax Code of the Russian Federation)	Released (Article 346.26 of the Tax Code of the Russian Federation)	Released (Article 346.43 of the Tax Code of the Russian Federation)
VAT	Pays in the general manner (Chapter 21 of the Tax Code of the Russian Federation)	VAT under Art. 174.1 of the Tax Code of the Russian Federation;	Released, except for the following cases: - import of goods into the territory of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT.	Released, except for the following cases: - import of goods into the territory of the Russian Federation; VAT under Art. 174.1 of the Tax Code of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT.
USN	Do not pay	Pays in accordance with the selected taxable base (Chapter 26.2 of the Tax Code of the Russian Federation)	Do not pay	Do not pay
UTII	Do not pay	Do not pay	Pays in accordance with the basic profitability and physical indicators by type of activity (Chapter 26.3 of the Tax Code of the Russian Federation)	Do not pay
Patent	Do not pay	Do not pay	Do not pay	Pays in accordance with the amount of possible income (Chapter 26.5 of the Tax Code of the Russian Federation)
Personal property tax	Pays for property that is used in business activities	Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.11 of the Tax Code of the Russian Federation)	Exempt, except for the tax paid in respect of immovable property, the tax base for which is determined as their cadastral value (Article 346.26 of the Tax Code of the Russian Federation)	Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.43 of the Tax Code of the Russian Federation)

Tax	IP for USN, UTII, OSNO, PSN (Patent)
Transport tax	Pays in the presence of vehicles on the basis of a notification from the tax authority
Land tax	Pays if there is a plot on the right of ownership or the right of permanent use. For 2014 he draws up a declaration on his own, since 2015 he has been paying tax on the basis of a notification from the tax authority
Insurance premiums for yourself	Pays contributions for himself in a fixed amount until December 31 of the current year
personal income tax for employees	In the presence of employees, acts as a tax agent: withholds and transfers to the budget the amount of personal income tax from the wages of employees
Insurance premiums for employees	If there are employees, pays tax contributions for each employee based on the approved tariff rates

Conclusion

So you found out what taxes the IP pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report on individual entrepreneur taxes, where to go, how to fill out, how much to pay, etc.

Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the "special regimes" (USN, UTII, Patent)

In this case, the Individual Entrepreneur pays Personal Income Tax "Personal Income Tax" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and, accordingly, keeps records and submits reports on these taxes. Such a system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable customers on OSNO with VAT. These are the main distinguishing features of individual entrepreneurs on the General Taxation System.

Option 2 (simplified taxation system, income).

In our opinion, this is the best option, if of course it suits your business. It is used for various services and / or at low cost / expenses.

The main tax is the Unified Tax STS of 6% on individual entrepreneur income, which replaces the above taxes. In other words, all proceeds received to the account or to the IP cash desk are subject to taxation. It is not possible to reduce the income for the expenses incurred.

However, the amount of tax calculated can be reduced:

• 100% of mandatory payments (contributions) of an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 is indicated at the end of the material. This deduction applies if the sole proprietor has no employees.

or, if the individual entrepreneur uses the labor of employees:

• 50% of payments (contributions) to the PFR, MHIF, FSS accrued and paid for employees.

Accounting for income is kept in the Book of Accounting for Income and Expenses "KUDiR" of individual entrepreneurs using the simplified taxation system. Cash transactions and accounting of fixed assets "OS" is carried out in the general mode. We also note that there is no need to keep accounting records and additional taxation of the resulting profit. Free funds remaining after paying the Single Tax can be withdrawn from the cash desk or transferred to a personal card from a current account, such payments are not subject to personal income tax. An additional plus is the ease of accounting and reporting, as well as the lack of interest for audits from the tax authorities.

Option 3 (simplified taxation system, income minus expenses).

This option is suitable for trading and/or in case of high cost/expenses. Also, if the cost of goods is high, and the margin is small.

The main tax is the Single tax simplified tax system 15% from the income of an individual entrepreneur, reduced by his expenses. At the same time, the costs must be justified, economically justified and documented. The list of expenses for which income can be reduced is prescribed in Article 346.16 of the Tax Code of the Russian Federation. The list is closed, i.e. You can only take into account those expenses that are expressly prescribed in the law.

Accounting for income and expenses is kept in the Book of Accounting for Income and Expenses "KUDiR". Cash desk and OS - according to general rules. Accounting may not be maintained. Profits are paid without additional taxation.

In this option, accounting is somewhat more complicated and the attention of the tax authorities may be closer, since it will be necessary to confirm the validity of the expenses incurred.

4-option (patent taxation system). A new type of special regime has been introduced into a separate chapter of the Tax Code since 2013, but the law of the constituent entity of the Russian Federation is additionally required for local action. In the Moscow region, the law "On the patent system of taxation in the territory of the Moscow region" is in force. The federal city of Moscow adopted Law No. 53 "On the Patent System of Taxation". You can download the full text of these regional laws on our website. Only Individual Entrepreneurs can obtain a Patent, organizations are deprived of such a right.

A patent may apply along with other regimes and apply to certain types of activities established by law. Basically, these are various services, as well as retail trade in halls up to 50 sq.m. A patent is valid in relation to one of the types of entrepreneurial activity and on the territory of one subject of the Russian Federation, on the territory of another subject of the Russian Federation, a new Patent must be obtained for each type of activity.

You can apply for a patent simultaneously with the opening of an individual entrepreneur or 10 days before the start of applying the Patent taxation system.

The patent replaces the basic taxes, and also exempts from the obligation to submit a declaration. The object of taxation is the "potentially receivable annual income of individual entrepreneurs" for each type of activity, and is established by the law of the subject of the Russian Federation.

For example, a patent for trading in a hall with an area of ​​​​not more than 50 square meters in the Moscow region for the full year 2017 will cost:

• at 12528 rubles / year for individual entrepreneurs without employees;
• at 30210 rubles / year for individual entrepreneurs from 1 to 3 employees;
• at 253888 rubles / year for individual entrepreneurs from 4 to 15 employees;

The average number of 15 employees under labor and civil law contracts is the maximum number of employees for obtaining and applying the Patent.

It can be said that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In the case of Moscow, since July 2015, the benefit from the application of the Patent system in relation to trade activities is enhanced by the exemption from payment of the Trade Duty.

A new type of additional local fee based on the object of trading activity. At the moment, it is valid from 07/01/2015 in the city of Moscow. See our Trading Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the subjects of the federation. In particular, individual entrepreneurs in Moscow do not have the possibility of its application at all, and UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself whether to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable, unlike other options.

IP pension contributions

In 2017, IP contributions increased to 27990-00 rubles, plus 1% (one percent) of income exceeding 300 thousand rubles. for the tax period. Fixed IP contributions are paid regardless of the applicable taxation system.

Having opened (registered) an individual entrepreneur, an individual automatically becomes a payer of contributions to pension and medical funds. The amount due for payment of contributions is linked in the calculation to the minimum wage. So it's different every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the details for payment, which can also change from the new year. And it is imperative to remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.

Remember! A citizen with the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified State Register of Individual Entrepreneurs. Although there are exceptions to this rule. Paragraph 6 of Article 14 of Law No. 212-FZ lists such cases:

• parental leave up to 1.5 years;
• conscription military service;
• caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
• living with a spouse a serviceman who is doing military service under a contract in an area where there is no possibility of employment;
• living abroad with a spouse sent to work in diplomatic missions and consular offices of the Russian Federation, international organizations.

To take advantage of the benefit, you need to write an application for the suspension of the activities of the individual entrepreneur in connection with one of the points and submit it to the Pension Fund.

Payment of dues

You can calculate the amount of fixed contributions for IP for 2017 and 2016 in our fixed contribution calculator online directly on the site.

In 2017, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur is

• 27990 rubles 00 kopecks (and an additional 1% of revenue over 300 tons)

it is divided into two funds:

• The contribution of an individual entrepreneur to the FIU for 2017 is equal to: 23400.00 rubles.
• The contribution of an individual entrepreneur to the MHIF for 2017 is equal to: 4590.00 rubles.

Not only the BCC for individual entrepreneurs has changed since 2017, but the administration of contributions was transferred to the tax inspectorates.

For the payment of fixed IP contributions in 2017, budget classification codes are used:

• KBK PFR 18210202140061110160 - up to 300 tons.
• KBK PFR 18210202140061110160 - 1% from excess of 300 tons.
• KBK FOMS 18210202103081013160
• CBC PFR 18210202140062110160 - penalties
• KBK PFR 18210202140062210160 - interest
• KBK PFR 18210202140063010160 - fines

Federal Compulsory Medical Insurance Fund

• KBK FOMS 18210202103082013160 - penalties
• KBK FOMS 18210202103083013160 - fines

In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 tons.)

In 2015, the total fixed payment amounted to 22,261.38 rubles. (plus 1% of revenue over 300t.)

From 2014 to the present, there is a new procedure for calculating and paying insurance premiums in a fixed amount for the self-employed population. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. A fixed amount must be paid before the end of the year (it is possible in installments), and 1% before April 01 of the year following the reporting year, but it is also possible during the year.

In 2014, fixed payments of individual entrepreneurs "insurance contributions in a fixed amount" to off-budget funds (pension fund and compulsory medical insurance fund) amounted to:

The first option - with revenue less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of the availability of income or business activities.

Calculation depending on the minimum wage (the formula is valid now):

• The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rubles (contribution to the FIU)
• The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3399.05 (contribution to FFOMS)

The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.

There is also a limit on insurance premiums calculated from amounts exceeding three hundred thousandth of revenue, it is equal to eight times the size of a fixed contribution to the Pension Fund of the Russian Federation, i.e. RUB 138627.84 In total, the maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. The maximum amount of contributions in 2015 is 148,886.40 rubles. And the maximum amount of PFR contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35664-66 rubles. When transferring contributions to the FIU, the following procedure for their distribution existed:

For persons born in 1967 and younger:

• 24984-00 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
• 7495-20 rub. Insurance premiums in a fixed amount for the payment of the funded part of the labor pension.

For persons born over 1966:

• 32479-20 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
• 3185-46 rub. Insurance premiums for compulsory medical insurance credited to the budget of the FFOMS.

Share useful information with your friends:

Free advice on registration and taxes of individual entrepreneurs. Contact at the bottom of the page, or in the group.

To calculate UTII tax payments, you can use the free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of the main taxes of the general taxation system with one single one. On imputation are not subject to payment:

• personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (excluding exports).
• Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Read about how to fill out a UTII declaration for the 1st quarter of 2020.

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
• The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of the disabled.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified product groups . In accordance with the new edition of Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs with more than 100 employees.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
• Educational, health and social welfare institutions providing catering services.
• Organizations belonging to the category of the largest taxpayers.

The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.

If there is a license, the largest taxpayers include credit institutions, insurance companies (carrying out insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayers.

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Switching to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

• Delivery or peddling retail trade.
• Placement of advertising on vehicles.
• Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to the transition to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is not more than 25%.
• An organization or an individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII was introduced in the territory where it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month is calculated using the following formula:

UTII \u003d Base income x Physical indicator x K1 x K2 x 15%

Base Yield is established by the state per unit of physical indicator and depends on the type of entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is established by the Ministry of Economic Development of Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the “Peculiarities of regional legislation” section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values ​​is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

• Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).

  note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

  You can also accept to reduce insurance premiums paid for one tax period in another. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).

• Individuals and organizations with employees can be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

  Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

  The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If the individual entrepreneur provides catering services and conducts retail trade with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. In order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.

  Benefit amount - 18 000 rub. for each cash register.

  note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Base Yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Balashikha is 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed contributions for yourself, but not more than 50% .

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Smolensk is 1 .

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the paid insurance premiums for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided services for the repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow Region.

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.

Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore shift to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which are strongly recommended by tax officials, illegal. Especially if they contain sections such as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on weekends or holidays, they are also transferred to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to the tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results (form 2).
• Statement of changes in equity (Form 3).
• Cash flow statement (Form 4).
• Report on the intended use of funds (form 6).
• Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when accepting funds from individuals (and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary separately for each taxation system to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.

There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often this is due to the number of employees, that is, according to the results of the tax period (quarter), the average number of employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.

Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), the individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs with on the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available on the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles include vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.

Based on paragraph 1 of Article 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the person (recipient) authorized to receive the goods, and the sender undertakes to pay the established fee for the carriage of goods.

Thus, in relation to entrepreneurial activities in the provision of motor transport services under contracts for the carriage of goods concluded with legal entities, a taxation system in the form of a single tax on imputed income for certain types of activities can be applied.