How is UTII paid for individual entrepreneurs? An individual entrepreneur working under the Unified System on imputed income is exempt from paying most fees. He is obliged to make deductions only for a single tax. What formula is used to calculate the tax amount? What is the deadline for its payment to the state treasury? Let's look at these questions below.

What is UTII?

Not all entrepreneurs can choose UTII, but only those taxpayers who carry out a certain type of activity approved by the legislation of the Russian Federation. If the individual entrepreneur is organizing Catering and parking spaces, passenger and freight transportation, carries out retail trade, provides household and veterinary services, or distributes advertising, then he can apply for work under the imputed system. In addition to these requirements, a taxpayer cannot have more than 20 cars or premises of a certain area.

If a taxpayer falls under the requirements of the imputed system, this does not mean that he can choose UTII as the basis for calculating tax. First of all, an individual entrepreneur needs to find out from local authorities whether he can carry out a certain type of commercial activity in a given territory. The legislation of the Russian Federation provides for a provision according to which the regions themselves have the authority to approve the list of types of activities for accounting for UTII contributions.

Maintaining accounting is significantly simplified for taxpayers using the imputed system. In addition, an individual entrepreneur is exempt from paying taxes such as VAT, personal income tax and property tax, which is used to carry out activities by a businessman. An individual entrepreneur is only required to pay single tax, the amount of which does not depend on the amount of income and expenses. Another positive aspect of imputation is the absence of the obligation to make contributions to Pension Fund and maintain tax records.

When registering his activities, an individual entrepreneur must indicate the imputed system as the chosen taxation scheme when submitting a package of documents. The taxpayer is required to write a corresponding statement at the place of business. If he does not do this within the prescribed time frame, then the violation threatens the businessman with penalties in the amount of 10% of the amount of income for this period; the fine cannot be less than 40,000 rubles.

An individual entrepreneur can switch to a unified system by writing a corresponding application within five days from the date of commencement of activities. The document is submitted in two copies at the place of residence.

Return to contents

Tax calculation

The single tax rate is 15% of the tax base. The UTII base is considered to be imputed income that a taxpayer can receive. The amount of the fee is calculated as the product of basic profitability, actual characteristics and adjustment factors according to the formula: UTII = BD * FP * K1 * K2 * 15%, where

• UTII is the amount of a single tax on imputed income;
• BD is the basic profitability, that is, the amount of income per month that a taxpayer can receive as a result of his activities;
• FP is a physical indicator, which can be the number of employees, the number of seats in a vehicle, the area of ​​a sales floor or premises for rent;
• K1 is a deflator coefficient, the value of which is established by the Ministry economic development, equal to 1.798 in 2015;
• K2 is a regional coefficient that depends on the region, territory or republic of commercial activity, and varies from 0.005 to 1.

The basic yield indicators, the physical indicator and the deflator do not depend on regional location, but K2 can significantly change the tax amount downward. The regional K2 coefficient depends not only on the location of the businessman’s commercial activity, but also on its type. The value of the coefficient is approved for the year; if local authorities have not adopted the relevant law, then it is equal to 1.

The amount of the single tax of an individual entrepreneur can be changed by the amount of insurance contributions that he paid for hired personnel working in his field. In this case, the amount of accrued tax cannot be reduced by more than half. Individual entrepreneurs on UTII who do not have hired personnel have the right to reduce the amount of tax by the amount of insurance premiums for themselves.

If a businessman did not begin his activities from the beginning of the month or unexpectedly stopped working, then the amount of the fee is reduced in proportion to the number of days worked.

Deductions of insurance premiums must be made at the time of duty calculation. Since the calculation period for the imputed system is a quarter, the amount of contributions is taken for the reporting period.

In 2016, the Russian government plans to reduce the imputed tax rate from 15% to 7.5%. Before completing tax documentation, the taxpayer should clarify all controversial issues with the tax office in order to avoid unpleasant situations associated with incorrect preparation of tax documentation.

Return to contents

Payment of fees

How to pay UTII for individual entrepreneurs? The main document reflecting the results of the individual entrepreneur’s activities and the amount of the single tax is the tax return. The report is submitted quarterly by the 20th day of the month following the reporting quarter, in April, July, October and January, respectively.

If the deadline for submitting a document falls on a weekend or holiday, then the declaration must be submitted on the next working day.

The document is submitted to tax office at the place of actual activity or at the individual entrepreneur’s registration address. The taxpayer can submit the report in person at the territorial office, by registered mail with a list of attachments, or via the Internet.

Payment of the single individual tax shown in tax return, occurs every quarter:

• for the first quarter – until April 25;
• for the second quarter – until July 25;
• for the third quarter – until October 25;
• for the fourth quarter – until January 25.

It is important to understand that the document is submitted to the tax office regardless of the results of activity, since the amount of the fee is influenced only by imputed income, which is based on potential profit. Payment of UTII for individual entrepreneurs also occurs even if the taxpayer did not conduct commercial activities, since the “imputation” does not provide for a zero declaration.

When paying tax, a receipt for payment of UTII for individual entrepreneurs is filled out, which contains the following information: code budget classification, beneficiary's bank account, bank identification code, bank details, payee details and taxpayer details.

Violation of tax payment deadlines and errors in tax calculations lead to the accrual of penalties. The Government of the Russian Federation has approved the following fines:

• for late payment of the imputed tax, a businessman must pay a penalty in the amount of 5% of the amount of the accrued fee, but the fine cannot be less than 1000 rubles;
• tax not paid on time obliges the taxpayer to pay a fine in the amount of 20% of the amount of calculated tax that was subject to transfer.

Recently, it has become very convenient to make payments and various deductions online via the Internet. To do this, you need to log in to the client bank and make deductions from your current account. The Internet makes it possible to fill out tax documents independently, without the help of an accountant, which will significantly help reduce the costs of an individual entrepreneur.

Thus, the Unified Imputed Tax system is a preferential taxation scheme that can only be chosen by those individual entrepreneurs who meet certain requirements. The UTII taxpayer is required to pay a single tax, the amount of which does not depend on the amount of income of the businessman. The amount of the contribution is calculated based on physical indicators and the regional coefficient. Failure to comply with deadlines for submitting reports to regulatory authorities, as well as late payment tax threatens the individual entrepreneur with administrative liability.

What nuances should a taxpayer who calculates tax when working under this tax regime know?

General information

What is the decoding of the letter combination UTII and what does the Tax Code say about the use of imputation?

Definitions

The abbreviation UTII means single tax on imputed income.

If we talk in simple words, imputation is a system of taxation of certain types of activities, in which the amount of tax is calculated not from the profit that is actually received, but from imputed income, that is, that which is expected to be received.

The mode can be combined simultaneously with OSNO and USN.

Mode characteristics

There are cases when an enterprise will not be able to apply UTII. They cannot switch to imputation:

• large taxpayers;
• organizations that work in the field of public catering and social security;
• educational institutions, medical;
• companies employing more than 100 people;
• enterprises where 25% of the authorized capital belongs to other companies (exceptions are set out in);
• companies that are involved in the lease of a gas filling station or gas station.

The transition to UTII is possible if the company has begun to conduct a type of activity that is subject to this type of tax.

You can stop using imputation if:

• the company has ceased to carry out certain activities;
• the organization violated one of the conditions that is mandatory for working in a special regime;
• authorized structures have canceled UTII for the type of activity that the company is engaged in.

Main restrictions for using the tax system:

The transition to UTII is possible from the moment the organization is registered or from the beginning of the next tax period at the tax office at the place of registration of the company.

We list the types of activities for which individual entrepreneurs and LLCs can apply UTII:

• provision of household services;
• veterinary services;
• repairing vehicles, washing cars;
• parking;
• provision of services for passenger and cargo transportation;
• retail trade;
• catering business;
• placement of outdoor advertising, its distribution;
• provision of retail space for rent.

A company on UTII receives exemption from the calculation and payment of the following taxes:

1. At a profit.
2. For property.
3. Unified social tax.
4. VAT (this does not apply to customs and agency tax).

Contributions to the Pension Fund and the Compulsory Medical Insurance Fund are paid according to general rules. It is necessary to transfer personal income tax if the company acts as a tax agent.

Video: UTII from A to Z

There are circumstances when the transfer of land tax and other amounts specified in Art. 346.26 Tax Code.
Enterprises have the right to receive temporary disability benefits.

The company has the right to independently form. When calculating tax amounts, physical indicators and basic profitability are taken into account. It is mandatory to maintain.

In the case where UTII is combined with another regime, you will have to keep separate records. Expenses must be divided in proportion to income from other taxation systems.

The amount of single tax can be reduced by the amount of the transferred contributions:

• for insurance to the Pension Fund;
• on compulsory insurance from occupational diseases and accidents;
• amounts of temporary disability benefits;
• amounts for personal insurance.

The single tax on imputed income is levied using the following method:

• calculations that are based on the processing of statistics on the company’s activities;
• calculations that are based on the processing of data from tax authorities on amounts received;
• calculation that uses data from the basic yield and physical indicator.

Normative base

The rules for using UTII are specified in Part 2 of the Tax Code of Russia ().

Objects of taxation and the tax base are determined in accordance with Art. 346.29. gives a definition of the UTII system.

The types of activities that are subject to imputation tax have been expanded. The rules for reducing the tax amount are described in.

The reporting procedure is specified in the document.

Application of the UTII taxation system

By using UTII, the taxpayer can increase turnover without the need to increase the base and increase the tax. Also, firms are not required to use cash registers if revenue is expressed in cash.

But it happens that such a tax system turns out to be unprofitable if several types of activities are combined, some of which are subject to imputation tax, and others - to the simplified tax system or OSNO.

Difficulties arise when managing separate accounting, which an inexperienced entrepreneur or accountant cannot always cope with.

Let's look at some of the features of using UTII, knowledge of which no taxpayer can do without when doing business.

Reporting period

The tax period is set as a quarter. provided in tax authorities by the 20th day of the month following the end of the reporting period.

The remaining certificates are submitted in accordance with the rules of the regime that is used together with UTII. It is worth considering that single tax payers are exempt from preparing accounting reports.

Mandatory or voluntary?

Until 2013, UTII was a mandatory tax system; since the beginning of 2013, it can be applied voluntarily. Taxpayers have the opportunity to decide whether to switch to UTII from the beginning of the new year or not.

Improving imputation

The authorities have made a number of changes to the UTII regime.

Eg:

1. From the beginning of July 2015 it will be introduced new uniform declarations for enterprises and individual entrepreneurs that work on UTII. The report may need to be submitted at the end of the third reporting period.
2. Sellers of goods who sell and issue goods in different places are not allowed to use imputation. This rule also applies to cases where funds are taken from buyers in the same place where the products were demonstrated.
3. If contributions are paid fixed rates, the organization has the opportunity to reduce the amount of tax only in the period when it was transferred.
4. Since 2014, tax collectors must transfer tax amounts on property objects.

Features of the special tax regime in Moscow

UTII does not apply in Moscow. Even in those regions where such an opportunity was provided in 2012, it has been canceled since the beginning of 2013 ().

Questions that arise

What issues worry imputators and those who are going to use UTII?

If you have an online store

Finding out whether the activities of an online store are subject to UTII is not so easy. Before 2013, taxpayers could either use special mode, or not.

Once firms had the opportunity to choose a tax system on their own, it became more difficult to decide. Advantages of choosing UTII when running an online business:

there is no need to use cash register equipment.

there is no need to keep tax records (but only records of physical indicators).

Flaws:

1. It is worth paying attention to this point: does the store occupy a large room and does it have small profit. If yes, then paying the full amount of tax will be difficult. There is no mention of Internet resources in the legislation, but this rule should not be ignored.
2. Can't submit zero reporting imputation if the store did not conduct business.
3. It is necessary to keep separate records when combining several types of activities.

If the product is imported from other countries, then it is worth following. VAT will act as a customs payment.

Until the tax amount is transferred, customs authorities will not release the products. VAT is paid if the company acts as a tax agent:

1. When purchasing works and services from foreign organizations that are not registered in tax structures RF. This applies to installation and construction work, assembly and processing services, maintenance, etc.
2. When (federal, municipal) in accordance with.
3. The sale of special property objects (confiscated ownerless, seized property) is carried out.

VAT is transferred if the company has issued UTII to the buyer, in which the amount of value added tax is allocated.

The obligation to pay value added tax arises for the payer of UTII if the company conducts activities that are not subject to a single imputed tax.

All the nuances of VAT calculation are not clearly stated in regulations, so it is worth carefully studying each specific case.

UTII is a system in which a company has both advantages and disadvantages. To understand which is preferable - UTII, simplified tax system or patent, carry out preliminary calculations amounts of tax to be paid.

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UTII is a special tax regime for small businesses, which allows you to pay amounts to the budget much less than . Naturally, the question arises: are the types of activities approved for UTII in Moscow in 2019? Can metropolitan businessmen reduce their tax burden by choosing the imputation? This is a difficult question, so we invite you to look into it with us.

What is the essence of UTII

The full official name of this regime is: “Taxation system in the form of a single tax on imputed income for certain types of activities.” It’s not very clear, so we need to talk about what it is in simple and understandable words for a non-specialist.

As you can see, the name of the tax regime includes the concept of “imputed income”. Imputed means attributed, assumed, expected. Accordingly, imputed income has no relation to real income.

And who imputes or calculates the income for the UTII payer 2019? Imputed income is calculated according to a special calculation given in Article 346.29 of the Tax Code of the Russian Federation. To calculate tax, you need to know the following information:

• FP – physical indicator (area of ​​a sales area or catering facility in sq. m; number of employees or vehicles, etc.);
• BD – basic profitability, calculated per unit of physical indicator in rubles;
• K1 is a deflator coefficient, approved annually by order of the Ministry of Economic Development of the Russian Federation.
• – this is a correction factor, adopted by local authorities, and can range from 0.005 to 1.

At first glance, all these calculations look very complicated, but they are not. Let's show it with an example.

Example

An individual entrepreneur is engaged in the transportation of goods; he owns two units of freight transport. What tax should he pay for this type of activity?

Let’s take the FP and DB indicators from 346.29 of the Tax Code of the Russian Federation:

• Physical indicator (number of cars Vehicle, used for transportation of goods) = 2;
• Basic profitability per unit of FP = 6,000 rubles.

K1 in 2019 is equal to 1.915 for all regions of Russia. All that remains is . For example, let’s take the maximum value of K2, i.e. 1.

We substitute all values ​​into the formula for calculating imputed income: 6,000 * 2 * 1,915 * 1 = 22,980 rubles. This is exactly the income the state attributes to a carrier with two units of freight transport. But in practice, in most cases, real income, at least an order of magnitude higher than these calculated figures.

Now we’ll find out how much tax on this income needs to be paid to the budget. To do this, we multiply the imputed income by the tax rate of 15%, we get 3,447 rubles. Not so much; based on one truck, the tax will be only 1,723 rubles per month.

But, as they say in advertising, that's not all. The calculated UTII tax 2019 can be further reduced by the amount of insurance premiums paid by individual entrepreneurs for themselves and for their employees. Let’s assume that the entrepreneur from our example paid contributions in the amount of 15,000 rubles in the reporting quarter, and the tax for the quarter amounted to 10,341 rubles.

There is a restriction for employers - the calculated tax can be reduced by the amount of contributions paid, but not more than 50%. Thus, our entrepreneur will pay only half of the calculated amount to the budget, i.e. only 5,170 rubles per quarter.

Agree that such a low tax burden deserves complex calculations. And besides, we clearly showed why UTII is so attractive for small businesses.

Do I need to install online cash register IP on UTII:

What can tax payers on imputed income do?

Naturally, the state strictly limits the list of activities permitted on UTII, because taxes from them are very small. Among them are veterinary and household services, on an area of ​​up to 150 square meters. m., transportation, etc. The list of business areas is established by article 346.26 Tax Code, you can familiarize yourself with it.

In addition, each region has the right to reduce the prescribed types of activities, up to their complete ban. And in general, the authorities intend to abolish the UTII tax regime for small businesses. However, for now the expiration date of the imputation has been postponed from 2018 to 2021.

After this, the choice of tax regimes for organizations will be narrowed to and, but individual entrepreneurs will also be able to work on, which in its essence is very similar to UTII.

Can Moscow businessmen work on UTII?

Well main question our article - can capital businessmen work on imputation? Unfortunately, for UTII in Moscow in 2019, the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation are completely prohibited. And even at the time when this regime was allowed in the capital, only one type was transferred to it - outdoor advertising using advertising structures.

In addition, UTII is used in an abbreviated form in other cities of federal significance: in Sevastopol and St. Petersburg. Only certain types of activities are permitted here. The logic of legislators is clear, because business turnover in these cities significantly exceeds revenue part similar activities in other localities. Yes and budget expenses of these cities are significant and must be covered from the treasury. If businesses in federal cities are allowed to operate on UTII, then the megacities simply will not cover their expenses.

What to do if an organization or entrepreneur is registered in Moscow? Do they have the opportunity to work for UTII? Unfortunately, not in the capital. But you can register as a tax payer on imputed income in the Moscow region or another region of Russia.

To do this, an organization with a legal address in Moscow must register a separate division at the place of business in any region where UTII operates. In addition, you need to register with the local tax office by submitting the appropriate form.

Individual entrepreneurs with Moscow registration have a similar opportunity, but they do not need to register a separate division.

Have you not yet opened your business and are just planning to draw up documents for registering an individual entrepreneur? Free online service from 1C-Start will help you prepare documents for registration quickly and without errors.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Unified tax on imputed income for certain types of activities (UTII): details for an accountant

• The most common violations detected by the Federal Tax Service

  N A52-149/2016). 6. Unified tax on imputed income for certain types of activities (UTII) art. 346.26 Tax Code... 346.16 Tax Code of the Russian Federation 8. Unified tax on imputed income for certain types of activities (UTII) Art. 346.26 Tax Code... her during the year from a single tax on imputed income for certain types of activities 11. Property tax of organizations...

• For a novice accountant about calculating a single “imputed” tax

  09.21.2005 No. 50 “On the single tax on imputed income for certain types of activities.” According to this document...

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• Review of letters from the Ministry of Finance of the Russian Federation for July 2018

  Districts, a taxation system in the form of a single tax on imputed income for certain types of activities and a simplified taxation system at the same time...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018
• Review of letters from the Ministry of Finance of the Russian Federation for October 2018

  ... /77652 An organization that is a taxpayer of the single tax on imputed income for certain types of activities, when carrying out types entrepreneurial activity...

• Insurance premiums in 2018: clarifications from the Russian Ministry of Finance

  ... "The taxation system in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, organizations are moving...

• Practice of the Supreme Court of the Russian Federation on tax disputes for November 2018

  Special tax regime in the form of a single tax on imputed income for certain types of activities. State duty Determination dated November 26...

• Is it mandatory to apply for UTII or can I refuse?

  ...). Taxpayers of the taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter - UTII or single tax...

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  And individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities, when carrying out retail sales of alcohol...

• Distribution of general business expenses when combining a special regime in the form of UTII and OSNO

  Those carrying out business activities subject to UTII must keep separate records... the potential income of the UTII payer, calculated taking into account the totality... of taxation, organizations that are UTII payers are recommended to determine income by... in the following amounts: Month UTII BASIC UTII + OSNO January 150 ... in the following amounts: Month UTII OSNO UTII + OSNO January – 500 ... activities subject to UTII are determined monthly. Month UTII BASIC UTII + BASIC Ratio...

• How should sellers of labeled goods lose their right to UTII from 01/01/2020?

  The use of a special regime in the form of UTII payment is possible subject to compliance with the relevant provisions... let's consider a hypothetical situation where the UTII payer was engaged in the retail sale of exclusively labeled... in which case he continues to remain a UTII payer with the ensuing responsibilities. Named... termination of business activity subject to UTII. The tax authority within five... submitted a corresponding application. Combining payment of UTII and simplified taxation system Let's assume that the payer...

• Changing the tax regime of pharmacies: from a special regime in the form of UTII to the simplified tax system from 2020

  The taxation system in the form of UTII was recognized as inappropriate, this special regime...subject to mandatory marking is to pay UTII (Letter of the Ministry of Finance of Russia dated 13...the type of activity that was subject to UTII, and began to carry out a new one...taxpayers who previously paid UTII, must reflect only the selected object... the UTII payer is submitted by: organizations - in the form of UTII-3 individual... RF object of taxation when payment of UTII imputed income of the taxpayer is recognized. ...

• What threatens the abolition of UTII

  It is prohibited to use UTII and PSN for these marked goods. What to do if... the decision to terminate activities on UTII - you must submit an application no later than... . Legal entities, notifying the Federal Tax Service, use the UTII-3 application. An individual is an individual entrepreneur, they use a document...” – “Notifications, messages and statements” – “Create” – “UTII”. Here we select the form we need... from registration as a UTII payer. Please note that voluntary... 4-3/101@). When combining UTII with other taxation systems, it is enough...

• Loss of the right to use UTII in accordance with clause 2.3 of Art. 346.26 Tax Code of the Russian Federation: controversial issues

  ... » loss of the right to use UTII (not due to the corresponding initiative of the taxpayer... trust management property in relation to UTII activities; establishment in a municipal... situation: an individual entrepreneur applied UTII in relation to large-scale business activities... with the above, we can recommend that the UTII taxpayer “anticipate” a possible loss in advance... during the tax period, the UTII taxpayer committed a violation of the requirement, ...

UTII is a regime that most companies want to use in relation to their activities.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Basic moments

Let's look at the main nuances of using the regime by referring to the legislation in force in 2020.

Advantages of the mode

The advantages of using include the following factors:

So they reduce the amount tax base. K1 is a coefficient that allows you to take into account all changes in consumer price for products in the Russian Federation in the previous period.

K2 is a coefficient that adjusts the base profitability and takes into account the totality of the company’s activities:

• season;
• schedule;
• profit margin;
• product range;
• place of activity, etc.

Transition order

UTII is a tax regime that has become voluntary since 2013. It is a single tax on imputed income and is applied exclusively when the company conducts activities that are subject to imputed tax.

That is, it is not the company that is transferred to the tax system, but a separate type of its activity. If a taxpayer violates one of the criteria specified in the tax period during the tax period, he becomes by default a OSNO payer if he does not promptly declare the application of the simplified tax system.

The transition from the UTII regime in this case is carried out from the beginning of the next quarter. In this case, the payment of UTII taxes is carried out in accordance with the rules that are provided for a newly created or registered company.

You can switch to UTII when registering a company as a legal entity or individual entrepreneur within 5 days from the date of registration of the organization (), as well as from the beginning of the new year.

The right to use imputation is lost in the following cases:

• the company has ceased to operate, which is subject to a single tax on imputed income;
• the company violated one of the mandatory conditions;
• authorities have made changes to regulations(the type of activity for which UTII is used is excluded from the general list).

If an organization loses the right to use UTII, the payer should deregister within 5 days.

Payers

Payers of UTII can be both legal and individuals(IP) who conduct activities subject to imputation. Tax is paid regardless of the amount of revenue recorded.

List of activities for which UTII can be used (Article 346.26 of the Tax Code):

• provision of household services that are included in the OKUN classifier;
• provision of veterinary services;
• Car repairs, maintenance and washing;
• services for transferring parking spaces for temporary use, as well as storing vehicles in paid parking (except for penalty parking);
• transportation of passengers and cargo, provided that the company does not have more than 20 vehicles used for transportation purposes;
• retail trade through outlet, if its area does not exceed 150 square meters;
• carrying out retail trade through stationary points where there is no trading floor, as well as non-stationary points;
• provision of services in the field of catering through a company engaged in organizing catering, if there is no premises for visitors or the area of ​​the hall does not exceed 150 square meters;
• if the company distributes outdoor advertising on advertising structures;
• if the company advertises on transport;
• provision of temporary accommodation services if the area of ​​the premises does not exceed 500 square meters;
• provision for temporary use of a retail space in a stationary trading floor, in a catering area where there is no hall for visitors;
• provision of transmission services for temporary use land plot for carrying out trade or locating a public catering facility.

There are a number of restrictions when an enterprise will not be able to use UTII:

Limit	Description
Companies based on the number of employees do not have the right to imputation	Exceeded 100 people
If a company is characterized by the presence of 25 percent of the authorized capital of other organizations, the opportunity to use UTII is also lost	This does not apply to those companies authorized capital whose contributions represent public organization disabled people (more than 50%), if the number of disabled employees is at least 50% and the payment for their work is at least 25%; consumer cooperation enterprises and economic societies, the founders of which are business societies and their unions
Companies that work on the patent simplified tax system regarding activities	Which, according to regional government regulations, is considered such that it may be subject to UTII tax
Educational institutions or establishments	Which provide healthcare and social security services - if the activity is carried out in the field of catering, when the institution cannot function without it

If an entrepreneur operates within one subject of the Russian Federation, then there is no need to register for each type of activity.

But if the company has separate units who conduct activities subject to UTII in different regions must register in each territorial district.

Let us differentiate the payment of taxes by UTII payers. Here is the table:

Tax type	Legal entities	Individual entrepreneurs
UTII	List	List
Income tax amounts	No payment, except in some cases	They don't pay at all
Amount of corporate property tax	Not listed	Not listed
Personal income tax	They don't pay	Not paid, except in cases where the individual entrepreneur acts as a tax agent
Amount of property tax for individuals	Not listed	Receive exemption for property objects
VAT	Not listed, except in cases where they are invoiced with allocated VAT	Not listed, except in some cases
Other taxes and fees	Paid according to the general rules applicable to OSNO	Listed on a general basis

Legal grounds

The procedure for applying UTII is established in. When drawing up a declaration, you should rely on letters approved by the Ministry of Finance, as well as data from arbitration practice.

The list of types of activities for which a special regime can be used is contained in Art. 346.26 Tax Code. The values ​​of the coefficients that are taken into account when calculating tax amounts are specified in.

The definition of taxpayers is in Art. 346.28 Tax Code. The object of taxation (imputed income of the payer) and the tax base (amount of imputed profit) are established.

ABOUT tax period mentioned in tax rate– . Transfer rules and deadlines for depositing amounts are provided.

Conditions for using UTII in various regions of Russia

system taxation UTII payers can apply according to the decision of local authorities. Municipal authorities retain the right to approve or cancel the types of activities in respect of which imputation is used.

For example, in Moscow there is no such right at all, while in the Moscow region enterprises have the opportunity to become UTII payers. Regional authorities regulate the conditions for applying UTII based on company income.

District authorized structures can select one, several or all types of activities from the general list for which the tax system will be used.

The same rules apply when establishing an adjustment coefficient - the constituent entities of the Russian Federation retain the right to regulate it.

If a company wishes to use a special regime, it mandatory must register as a UTII payer in regional tax structures.

For LLC

The company can reduce the amount of tax by the amount of transferred insurance contributions and benefit payments, but not more than 50% ().

Basic conditions for using the system for a legal entity:

For individual entrepreneurs (IP)

If an individual entrepreneur does not have hired personnel (and therefore does not transfer tax amounts for employees), then he receives the right to reduce the amount of UTII taxes by the amount of transferred contributions to the Pension and other funds without limitation.

If there are employees, there is no such right. In this case, the entrepreneur can reduce the amount of tax on the amount of social transfers for employees by no more than 50%. Self-payments will not be taken into account.

If you reduce UTII for yourself, then it is worth considering that payments to social funds cannot be divided by quarter. That is, with a one-time payment of contributions, the tax amount will also be reduced immediately.

Conditions for using the special mode for individual entrepreneurs:

Features during the transition

There are some features that UTII taxpayers would do well to know. This will allow you not to violate the law and, if possible, save part of the profit from which the imputed tax is not transferred.

When carrying out retail trade

What are the conditions for using UTII in retail trade? If it is carried out through a store or pavilion, the area of ​​which is no more than 150 square meters. for each object of a trading company, then the use of UTII is possible.

But if this condition is violated, the right to use imputation is lost. Please note that the area of ​​trading floors also includes rented premises.

Video: UTII, reduce it - how and by what?

The area is determined in accordance with inventory and title documents.

If a stationary facility with trading floors is rented in parts (according to several lease agreements) to one company, then when working on UTII, the tenant must take into account the total area of ​​​​all premises that are used for trading purposes and are defined in the relevant documentation.

A tax inspector may conduct an inspection of retail premises. The use of UTII is not permissible if:

excisable products (motor gasoline, diesel fuel, alcohol);

• freight transport;
• trailers;
• products based on samples or catalogs outside retail chains;
• preferential medications;
• self-made goods.

If the sale or manufacture is carried out through vending machines, then such activity can be considered retail trade.

UTII taxpayers may refuse to use cash register equipment if:

• Buyers are given strict reporting forms (for cash payments);
• Buyers are provided with documentation that will confirm receipt of money for products/work.

For cargo transportation

Freight and passenger transportation is also subject to imputed income. There is no need to transfer imputed tax if the company does not receive payment for its services, because in this case the organization does not conduct any activities.

This applies, for example, to the delivery of goods to offices from warehouses. If an enterprise delivers goods for money and a contract is concluded, then such activity will be taxable.

If the amount is available, tax is not calculated. In accordance with the rules, the purchase and sale agreement may stipulate the transportation of goods, which does not fall under the category of transport services.

To avoid having to pay tax, include shipping in the product price.

If transport services are provided

UTII taxpayers can be those entrepreneurs and organizations whose balance sheets include no more than 20 vehicles. If the limit of 20 vehicles is exceeded, the company will be transferred to OSNO or USNO.

You can use not only your own transport, but also the one provided by. The calculations do not take into account those types of equipment that are used for other purposes.

Transport that is transferred for use to another organization for a certain period of time will not be taken into account.