Under UTII understand single tax on imputed income, it was introduced in 1998. Organizations and individual entrepreneurs can switch to this type of taxation of their own free will, although more recently the special regime was compulsory

In order to calculate UTII, you need to know tax rate, business income of the organization or individual entrepreneur, as well as deflator coefficient. The latter is calculated in different ways, and if K1 depends on the decision of the Ministry of Economic Development, then K2 must be determined by acts at the place of registration of the organization.

K1 is a deflator, thanks to which you can take into account the prices of various goods and services for the previous year. K2, on the contrary, is the deflator of the underlying business return. This indicator is used in order to adjust the factors that affect the income indicator depending on a particular type of activity.

Here are just some of the factors that can affect the odds:

• the amount of profit for a specific period of time;
• availability of transport and its quantity;
• the area of ​​information stands located on the street and used to advertise the product;
• features of the territory in which entrepreneurs carry out their activities;
• the mode by which organizations operate;
• seasonal work and so on.

Application

Do not think that two different coefficients are used in the same way. Thus, the use of the first coefficient is due to the very value of the tax: payments sent to the budget are calculated not from the income that the entrepreneur managed to receive for a certain period of time, but from the so-called imputed income - from that which the organization receives for a specific period of time.

As for the size of income for each activity, the legislators do not change it, preferring to simply adjust the coefficients K1 and K2. K1 increases the tax of an organization or individual entrepreneur, taking into account inflation.

If K1 operates throughout the country, then K2 is set every year by local authorities. There is a fundamental difference between K1 and K2 - for example, K2 acts primarily to reduce the total amount of tax that is supposed to be paid.

It is clear that a different type of activity can bring different incomes, so levying the same tax is at least unfair. To regulate taxation, local legislation uses just K2.

The value of the regulatory coefficient K1 in 2020 is 2.009. As for the reduction factor K2, it is set by the municipal authorities, so sometimes it is not easy to find information about it. But this year it will range from 0.005 to 1.

UTII should be paid every quarter, and before that, calculate according to the formula:

tax for 3 months = imputed income for the same period + rate

The rate should be found in the region in which the organization is registered. As a rule, almost everywhere it is 15%, but the authorities can lower this figure to 7.5%.

If we are talking about imputed income for 12 months, then three indicators are needed to calculate it: K1, K2 and the profitability of the organization for the month.

As for the amount of imputed income, it can be calculated as follows:

imputed income for three months \u003d basic income calculated for 1 month * the amount of physical. indicators for 3 months * K2 * K1

It also happens that the organization does not immediately switch to UTII, but does it, for example, in the middle of the quarter. In this case, UTII will be calculated starting from the date when the organization was registered:

imputed income for the month when the organization was registered = basic profitability accrued for 1 month * physical. indicator for the month * (the number of days that the company was registered on UTII / total number of days in the month) * K2 * K1

Now let's look at a few examples. The option will be considered at mid-quarter.

A certain individual entrepreneur sells goods at retail through a store. The store area is 50 sq.m. The rate is 15%. At the same time, the basic profitability of this entrepreneur is 1,800 rubles per square meter.

The coefficient K1 is equal to 2.009. As for the K2 coefficient, the local authorities estimated it at 0.5.

Suppose that the company switched to UTII taxation on January 23 of the current year. Then the tax for this month should be calculated in 9 days, but for the next two months - in full.

1800 * 50 / 31 * 9 * 0.5 * 2.009 = 26246.61 where

1800 is the basic yield per sq.m., 50 - the total area of ​​the store, 31 - the number of calendar days in January, 9 - the number of days for which the tax should be calculated, last 2 indicators are coefficients K2 and K1.

In order to calculate income for the next two months, you need:

1800 * (50 + 50) * 0,5 * 2,009 = 180 810

To get the total amount of income, you need to add the two resulting indicators for incomplete January, as well as full February and March. The result will be:

25 018 + 172 350 = 207 056,61

To obtain UTII, we multiply the total amount of income by the local rate. It turns out:

207056,61 * 15% / 100% = 31 105,8

Approximately UTII can also be calculated if the company stopped using this type of taxation in the middle of the quarter.

Minimum and maximum size

Bottom frames	0,005
Top frames	1

When the deflator coefficient rises or falls, it is especially strongly reflected in the IP. The thing is that it is individual entrepreneurs who pay insurance premiums in the FFOMS and the PFR in fixed amounts, which is prescribed in article 14.

Information on the coefficients is presented in this news release.

K2 coefficient

This coefficient very important when calculating tax. Unlike the K1 coefficient, which is corrective in principle and largely depends on inflation, the K2 coefficient is primarily a downward one and is used to equalize the business used in different regions of the country.

Of course, it is very difficult to compare the revenue, for example, in a small stall in a small village and a store in the center of the capital. That is why this coefficient was called reducing, it can vary in different indicators, which, nevertheless, should not exceed one. The K2 coefficient is taken depending on the current economic state of a particular region of the country.

The K2 coefficient may change over time - for example, if the economic condition of the region has become better or worse. So, if the coefficient K2 this year is 0.7, then if it decreases to 0.6, it will save small businesses a decent amount in taxes.

Every year, K2 is approved by the local authorities until November 20 for the next year, so if you need to revise it and apply to the local authorities for a reduction, then this should be done as soon as possible so that the coefficient starts working from next year.

To determine the coefficient, you need to clearly know and understand the following:

• the type of activity that you are engaged in, since sometimes you need to connect the range of goods sold;
• the exact one on which the activity is carried out;
• the number of employees.

When an organization fills out a declaration, the K2 indicator must be indicated in column 9, section 2. It should be borne in mind that the coefficient can be set for a long period without a time frame.

As for the documentation that establishes the reduction factor, it can enter into force no earlier than one month after it is published, and no earlier than January 1 of the next tax period.

K2 indicators depending on the type of activity

No. p / p	Types of entrepreneurial activity	K2 coefficient value
1	Provision of household services	0,85
2	Provision of veterinary services	1
3	Provision of services for the repair, maintenance and washing of vehicles	1
4	Provision of services for the provision of temporary possession (and use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots	1
5	Provision of motor transport services for the transportation of goods	1
6	Provision of motor transport services for the transportation of passengers	0,9
7	Retail	from 1 and below

Changes 2020-2021

From January 1, 2020, individual entrepreneurs will not be able to apply UTII, as well as patent system if they sell three groups of goods subject to mandatory labeling. These include medicines, shoes, fur coats and other products made from natural fur (paragraph 12 of article 346.27, paragraph 38 of paragraph 2 and paragraph 1 of paragraph 3 of article 346.43 of the Tax Code as amended by Law No. 325-FZ).

When selling at least one unit of such a product, the right to UTII will be lost. If the entrepreneur used UTII, then he switches to common mode taxation.

As follows from the Federal Law of September 29, 2019 No. 325-FZ, with On January 1, 2021, UTII is completely canceled in Russian Federation.

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

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 basic taxes common system taxation one - 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).

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. These product groups are subject to mandatory labeling. 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 licensed, the largest taxpayers include credit organizations, Insurance companies(carrying out insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations engaged in pension insurance and security activities.

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

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 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 set by the Ministry economic development 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 tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories organizations differ. 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 intended use 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 receiving 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 apart 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 tax 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?

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 under 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 to vehicles include motor 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" Civil Code 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.

In the case of imputed activities, the company applies the coefficient K2 - according to UTII for 2018, it is approved at the level of regional legislation. What does this indicator mean? Where to take it?

The questions are far from idle, because all tax payments must not only be paid to the budget on time, but also correctly calculated. Let's figure out how you can find out K2 for UTII at the taxpayer's address. We will also consider how to calculate K2 for UTII, depending on the type of business activity. All normative references are presented in the current version for 2018.

What are the coefficients K1 and K2 for UTII in 2018

The terms of such indicators are explained to taxpayers in stat. 346.27 NK. It says here that the correction factors include K1, also called the deflator, and K2. The first is approved federally for a year (calendar), taking into account inflation data. The second, also called the BD indicator (basic profitability), is set for individual OKVED codes, depending on the conditions for carrying out activities. In accordance with the legislative requirements, K2 for UTII 2018 by type of activity is adopted by the regional authorities, that is, districts, districts, federal cities.

The value of the coefficient K2 for UTII, as well as K1, is important, first of all, from the standpoint of the correct calculation of the taxable base for imputation (stat. 346.29). Since when calculating the amounts, the database is first determined, and then the resulting value is adjusted for K1 and K2, the accountant must know the actual size of the adjustment factors. See below for information on where to look. Next, we will figure out what is the accepted value of the K2 coefficient for UTII for 2018.

K2 size for UTII for 2018

Why is this indicator given "at the mercy" of the authorities of the regions, and is not approved by federal regulations? The answer can be found if you carefully study the concept of K2 again. In accordance with stat. 346.27 this coefficient is set taking into account the aggregate features of the imputed business. For example, the value of K2 is affected by the address of the commercial activity; types of business; nomenclature of sold or manufactured products; seasonality of work, etc.

According to paragraph 7 of Art. 346.29 the value of K2 is approved by the state authorities of the constituent entities of the Russian Federation and individual cities for a year (calendar), taking into account the minimum and maximum limits. Thus, the lower threshold of the coefficient is set as 0.005, and the upper one is equal to 1. In the same case, when the region did not have time to approve the value of the indicator for the next year, it is necessary to apply the K2 value for the previous year. Accordingly, it is the regional authorities who have the right to decide where it is more profitable for companies to carry out commercial activities, as well as in which particular sectoral area.

When analyzing the values ​​of the indicator, it is easy to trace a proportional relationship - the larger the city and the more profitable the activity, the higher the value of K2. In settlements, for example, this coefficient is significantly lower than in the capital or other large cities. And jewelry making is considered a more profitable business than, say, laundry. This means that K2 for jewelry is 2-3 times higher.

K2 for UTII for 2018 - table

For your convenience, we have collected the current coefficient values ​​for a separate Russian territory(Rostov-on-Don) and the most common types of activities. The normative document is the decision of the City Duma of Rostov-on-Don No. 37 dated 08/23/05 (as amended on 12/27/16). If you calculate the UTII tax for the 1st quarter of 2018, the K2 coefficient will be equal to the value approved for the year. In the middle of the year, it is not accepted to change the already accepted value of this indicator, since, in accordance with tax requirements this indicator is set immediately for the year ahead.

Type of branch activity in Rostov-on-Don	Standard value K2 - Kvd indicator
Provision of jewelry services	1,0
Provision of repair services for the construction of various residential buildings, except for houses for individual purposes	1,0
Provision of services for the production or repair of furniture products	1,0
Provision of road transport services for the transportation of goods only	1,0
Retail trade in non-food products	1,0
Retail trade in food products	0,85
Provision of motor transport services for the transportation of people	1,0

Calculation of K2 UTII in 2018

As can be seen from the text of the above table, it reflects only one component of K2 - this is Kvd. What does this ratio mean? If you study the norms of Decision No. 37, paragraph 2 states that the corrective indicator K2 is calculated by the formula:

K2 \u003d Kvd x Kmd, where:

• Kvd - the first calculation coefficient (of doing business) for calculating K2, approved by the regional authorities, depending on the type of industry activity.
• Kmd - the second calculation coefficient (place of activity) for calculating K2, approved by the regional authorities, depending on the place of actual business.

Accordingly, the calculation of the coefficient K2 for UTII is carried out in accordance with Appendices 1, 2 of Decision No. 37 in the current edition. And the value of the constituent parts of the formula is higher, the more profitable the business. The level of profitability is affected by both the type of activity and the address of its implementation. To make it clear, let's continue the example of considering the Rostov legislation and give several values ​​​​of Kmd values ​​for the city:

Territorial sign of the place of doing business in Rostov-on-Don	Normative value K2 - indicator Kmd
All st. Lenin, including the territory from the beginning of the square. Militias down to the end of the street	1,0
The entire Semashko avenue, including areas from Turgenevskaya street to Sadovaya street	1,0
All st. Moscow, including the territories from Ostrovsky Lane to Voroshilovsky Avenue	1,0
All st. Nansen	0,8
Mkr. SZhM, including all lengths of Dobrovolsky and Volkov streets, as well as Koroleva Avenue	0,8
The entire Sivers Avenue - stretching from Krasnoarmeyskaya Street to Sadovaya	0,8
Those areas of the city that are not named in paragraphs 1, 2 of Appendix 2 of Decision No. 37	0,6

UTII K2 for individual entrepreneurs in 2018

Like legal entities, entrepreneurs have the right to conduct business on an imputed special regime. This taxation system is beneficial because it reduces the fiscal burden on businesses. In addition, the calculation of the tax is not complicated and is accessible to persons without an appropriate accounting education. How to calculate the K2 coefficient for individual entrepreneurs when calculating the tax from UTII in 2018?

The algorithm of actions is the same for organizations and entrepreneurs. K2 can be determined by knowing the type of work activity and the exact address of its implementation. The data is taken from the legislative documents of the region of the entrepreneur. Moreover, the approval of the coefficients is carried out at the level of local authorities. That is, for example, if an individual entrepreneur has a business in the city of Aksai, it is not necessary to focus on Decision No. 37, because it is valid specifically for the city of Rostov-on-Don. And Aksai will have his own document.

How to calculate K2 for UTII for 2018 - an example

Let's look at specific numbers, how to calculate the coefficient K2. Suppose the entrepreneur Ivanov N. O. is engaged in retail trade in products. His store is located on St. Volkov in the Northern District of Rostov-on-Don. What indicator K2 will be valid for this entrepreneur? Calculations are made as follows:

• Kvd - according to Appendix 1 to Decision No. 37 is 0.85 (increased as amended on 08/29/14).
• Kmd - according to Appendix 2 to Decision No. 37 is 0.8.
• K2 \u003d 0.85 x 0.8 \u003d 0.68.

It is this value of K2 that will be valid for the Ivanov IP store in 2018. The calculated value of the coefficient should be applied throughout 2018. There can be no changes within the year, since the calculated value of this coefficient is approved immediately for the year. What indicator will be valid in 2019? If changes occur, the authorities must have time to approve them before the end of 2018. If updates to the wording of Decision No. 37 are not released on time, the value of the coefficient will remain at the same level.

How to find out K2 for UTII 2018

At first glance, it seems that it is difficult to independently determine the value of K2. But it's not. You can calculate the coefficient correctly yourself. However, if you have difficulties, it is recommended that you contact your tax authorities for getting background information. The inspector will help you calculate the effective value of K2. Keep in mind that many ATPs post on their websites current versions legislative documents. But updates don't always arrive on time. Be careful while studying regulatory framework: Look for current revisions of documents.

Conclusion - in this article, we examined in detail what adjustment factors are under tax law and what they are. Separately, the procedure for approving the indicator K2, its minimum and maximum possible values ​​is given. Due to the fact that K2 is approved by the authorities of the constituent entities of Russia, so that the taxpayer can obtain accurate information about the size of the coefficient, it is recommended to take a certificate from your tax office.

In addition, everyone can get acquainted with the latest data on the official portal of the Federal Tax Service. All regulatory changes are taken into account here, and information is posted by regions of the Russian Federation. Do not forget that the approval of the coefficient must take place before the beginning of the next year (calendar), otherwise the sizes of the previous period are used.

K2 coefficient for UTII: what it is and why it is needed, how the calculation is carried out taking into account different circumstances, an example of a correct calculation.

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What is it and why is it needed

It explains what the K2 coefficient for UTII in is - this is a corrective indicator of the basic profitability, which combines the consideration of all the nuances of conducting commercial work.

The index can be influenced the following factors IP:

• list of work performed, goods and services provided;
• what kind of work is carried out (seasonality is also taken into account);
• the amount of income received;
• what are the features of management, etc.

The coefficient is calculated for each municipality individually:

• districts;
• districts of the city;
• cities of federal significance;
• the exception is Moscow.

In accordance with the Order of the Federal Tax Service of the Russian Federation dated 04.07.2014 N MMB-7-3 | 353 K2 is displayed in the 2nd section in line 060 of the form according to KND 1152016.

Municipal self-government bodies in exceptional situations determine the period of validity of the coefficient:

1. Usually it is designated for a specific year.
2. If the coefficient for the current year has not yet been established, then in accordance with the Supreme Arbitration Court of the Russian Federation 3703/09, for the designated type of entrepreneurship, basic income indicators approved by Art. 346.29 of the Tax Code of the Russian Federation.
3. According to paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation, when legal act is not yet considered valid, but K2 is already indicated, it is permissible to use the values ​​of the previous year.

The municipality may divide K2 into several sub-factors. To calculate K2 follows:

1. Multiply these sub-coefficients.
2. The resulting number must be rounded up to 3 digits after the decimal point.
3. According to paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation - this will be considered marginal value.

The establishment of K 2 is influenced by the size of the municipality. It can be designated, depending on this factor, as a single summary, or specially calculated for each populated area.

The coefficient is introduced on the basis of a regulatory legal act that delimits K2 depending on the area of ​​work of organizations. A document can display 1 ratio score or multiple sub-scores.

How to find out the value of the correction factor

To determine the UTII, it is required to have a value of K2. You can call the tax service, or go to the official website of the Federal Tax Service. This coefficient is set by local governments individually.

It is worth paying attention to the fact that during the year the indicator may change. How to carry out calculations in this case is described below.

K2 ENDV can be determined in the table by downloading required document from tax.ru. You can find it like this:

Calculation of the amount of tax for UTII

The following formula is used to determine the ENTI:

Base yield * for physical indicator * K1 * K2 * 15% = ENDV

As you can see, K2 is a necessary indicator. In the event that entrepreneurial activity was carried out for an incomplete period, this is taken into account in calculating the amount that is payable. K2 in this case is subject to correction.

In accordance with the Letter of the Federal Tax Service of the Russian Federation of October 1, 2006 N 02-7-12 / 261 the coefficient is allowed to be changed even in the absence of legislative norms allowing to do this.

The duration of the business does not affect the right to make adjustments. The reverse is only possible if permitted by the local authorities.

Given the duration of doing business, taxpayers cannot change the coefficient on their own.

The Federal Tax Service in rare cases goes to change the K2 coefficient. If he does not suit the entrepreneur, you should apply with a request to reduce the indicator to the department of the Federal Tax Service.

But the statement must be supported by facts. It should be borne in mind that in the case of conducting several commercial sectors at once, the value of K2 is taken to the maximum.

Example

UTII is calculated quarterly, but first it should be calculated using the formula:

3 month tax = sane income of the same interval + bid

The rate is recognized by the region where the company is registered. Usually it is 15%. In rare cases, 7.5%.

But imputed income for the year requires the following indicators:

• firm's monthly income.

Example 1

For example, let's calculate UTII based on the following data:

• K1= 1.798;
• the organization switched to UTII taxation on January 23;
• K2=0.5.

Tax for January will be determined 9 days in advance. February and March are already subject to full payment.
To determine the January income, it is necessary to make certain calculations:
1800*50/31*9*0,5*1,798=23490.

To determine the yield for February and March, you must:
1800*(50+50)*0,5*1,798=161820

To obtain the total return, it is necessary to sum up both January indicators, data for February / March, it turns out 185310 rubles.

To calculate the UTII, multiply the total income by the local rate, resulting in 27796.50.

Example 2

Various indicators of the sub-coefficient have been established, therefore, other values, taking into account the conditions. Calculation of K2 is carried out on the basis of specific gravity retail turnover for the entire category of goods and services. This action takes place in 2 stages:

• calculation of the final indicator of sub-coefficients K2;
• detection of K2.

Additionally, the following data is available:

Taking into account average salary a sub-factor of 0.7 is applied.
In the 3rd quarter, income from the sale of household equipment = 900,000 rubles, from the sale of office supplies - 100,000. Therefore, the specific weight is 0.9 and 0.1, respectively.

Now you can calculate K2:
(0,53*0,9)+(0,4*0,1)=0,517

Therefore, the total K2 is 0.517*0.7=0.362.

Some questions

What to do if K2 is not installed

In accordance with Art. 346.29 clause 3 of the Tax Code of the Russian Federation, if the regional ones have not established K2, it is necessary to use the maximum indicator for the type of activity in which retail trade or the provision of services is carried out. If K2 does not matter for the next year, then data from previous years can be used.

If the rate has changed during the year

Local governments determine the coefficient for the next year. But the legislation does not establish any prohibitions on changes. Therefore, the authorities can make changes during the year. What to do in this case, and how to determine UTII?

In accordance with the Letters of the Ministry of Finance dated N 03-11-O6 / 3/79 and N 03-11-O6 / 3/96, entrepreneurs have the right to use the old indicators before the end of the year, and apply new ones from the beginning of the new tax period. This rule also applies to cases where the indicator is too high.

When the value decreases, it is permissible to use the indicator from the number that is prescribed in the regulatory legal act.

If the activity is carried out in several regions

The deflator coefficient K1, which is used in the calculation of UTII, may be increased in 2017. If this happens, then it will happen in a special way, not in the way that was usually done before.

What is the essence of the planned innovation and what is the expected size of the coefficient? Will all tax payers be affected by the change? We will discuss this and other aspects of change in this article.

Increasing UTII from 2017: in what amount and how will it happen?

An increase in UTII from 2017 is already planned. This will be done, as usual, from January 1, through an increase in the deflator coefficient K1. The news became known from the publication by the Ministry of Finance of Russia of the draft federal law "On Amendments to Chapters 262, 263 and 265 of Part Two of the Tax Code of the Russian Federation."

For us at the moment, the second article of this bill is of particular interest. It describes how the deflator coefficient K1 will consistently grow over three years: from 2017 to 2019. So, in 2017 it will rise to the level of 1.891; rise to 1,982 next year; and in 2019 it will reach 2.063.

An important nuance: before that, K1 for the next calendar year was set by the Ministry of Economic Development of Russia. These data were published annually, no later than November 20 of the previous year, in " Russian newspaper". This procedure was regulated by paragraph 2 of Decree No. 1834-r of the Government of the Russian Federation of December 25, 2002. This year, as we see, the algorithm has already been changed. For 2017-2019 K1 will be approved by federal law.

Coefficients K1 and K2 in the UTII calculation system

Speaking about the increase in K1 UTII since 2017, we need to dwell on what other factors influence the formation of a single tax on imputed income. In addition to the deflator coefficient K1, it is also K2 - a correction factor. According to paragraph 4 of Art. 346.29 of the Tax Code of the Russian Federation, they are used to adjust the basic profitability in order to take into account the significant features of its formation, first of all, the influence of various external conditions.

The K2 coefficient is regulated at the local level: on the basis of documents adopted by the representative bodies of urban districts and municipal districts. And for Moscow, St. Petersburg, as cities of federal significance, such establishing and correcting bodies are their legislative (representative) bodies of state power.

What is a correction factor? With the help of K2, an adjustment is made for a number of factors that affect the underlying return from different types business. For example, such factors of influence are seasonality and mode of operation, the range of goods produced or sold, features of the territory of operation, etc. More on this in para. 6 art. 346.27 of the Tax Code of the Russian Federation.

Local authorities have the right to introduce a correction factor for a year or another period at their discretion. It is likely that they may change this figure in the near future with the introduction of January 2017.

The increase in K1 UTII from 2017 is a necessary consideration of the influence of such a factor as inflation over the past year. Its application is specified in par. 5 st. 346.27 of the Tax Code of the Russian Federation. The deflator coefficient is required to bring imputed income in line with the level consumer prices for goods, services and work of the past year.

An example of calculating UTII in 2017

In 2016, the coefficient K1 was 1.798. It was established by the Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772. If the bill mentioned above is adopted, K1 for 2017 will increase by 0.093, reaching 1.891.

Since the probability of adoption of this draft law is significant, we will proceed in our preliminary calculations for 2017, taking into account this particular indicator. The formula for calculating UTII in 2017 remains the same: UTII for the quarter = Tax base (imputed income for the quarter) * Tax rate.

Consider a specific example of how to apply this formula.

Vesna LLC is engaged in retail trade through its own store with a trading floor area of ​​75 sq. m.

For the calculation, we take into account the following indicators:

• deflator coefficient for 2016 K1 — 1.798;
• correction factor K2 (set by regional authorities) - 0.7;
• the basic profitability for retail trade in the presence of a trading floor is 1800 rubles/sq.m.

Calculation of UTII for July, August, September, i.e. for the 3rd quarter of 2016:

(1800 rubles / sq.m x (75 sq.m + 75 sq.m + 75 sq.m) x 0.7 × 1.798) x 15% \u003d 76,459.95 rubles.

Thus, UTII for the 3rd quarter of 2016 will amount to 76459-95 rubles.

Similarly, UTII is calculated for the 4th quarter of 2017.

Considering that the Government of the Russian Federation plans to increase K1 for 2017 to 1.891, and the rest of the indicators will remain at the level of 2016, we calculate the UTII for Vesna LLC for the 1st quarter of 2017:

(1800 rubles / sq. m x (75 sq.m + 75 sq.m + 75 sq.m) x 0.7 × 1.891) x 15% \u003d 80,414.78 rubles.

Thus, UTII for the 1st quarter of 2017 will amount to 80,414.78 rubles.

Therefore, if the bill to increase K1 for 2017 is adopted, UTII for this organization will increase by 3,954.82 rubles per quarter.

Features of increasing UTII for individual entrepreneurs

Taxation for individual entrepreneurs has a number of features. This also applies to the UTII format. This category of taxpayers makes fixed insurance contributions to the Pension Fund of the Russian Federation and FFOMS, which is determined by parts 1.1 and 1.2 of Article 14 of Federal Law No. 212 of 07/24/2009. And, regardless of whether such a businessman has employees, he pays contributions for himself in any case.

These payments are tied to the minimum wage, respectively, if the value minimum size wages in 2017 will increase, and the amount of insurance premiums for individual entrepreneurs for the next year will also increase. The increase in UTII since 2017 can be offset by some entrepreneurs. If an individual entrepreneur does not have employees, he has the right to reduce UTII by the amount of insurance premiums paid for himself. This provision contains the Tax Code of the Russian Federation, namely, clause 2.1 of Art. 346.32.

When an individual entrepreneur uses the “imputation”, but he has hired employees, and he makes payments and rewards for these individuals, he can no longer reduce UTII by insurance premiums paid for himself. Detailed explanations are in the Letter of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11 / 41339.

The table below gives the calculations for IP for the next year using some approximate initial data.

Business IP in 2017
Retail store (IP) with an area of ​​50 sq. m in the regional (regional) center, without employees.	In 2016, the IP will pay 39.5 thousand rubles. contributions and 251.7 thousand rubles. UTII tax; - in 2017 - 45.4 thousand rubles. contributions and 261 thousand rubles. ENVD.
The same retail store, but with an employee whose monthly salary is 30,000 rubles.	In 2016 - 148.5 thousand rubles. contributions (39.5 + 109) and 182.2 thousand rubles. UTII; - in 2017 - 154.4 thousand rubles. contributions (45.4 + 109) and 153.17 thousand rubles. ENVD.
Shop (IP) with an area of ​​10 sq. m (conditional pavilion), without employees.	In 2016, he will pay 24 thousand rubles. contributions and 34.2 thousand rubles. UTII tax; - in 2017 - 29 thousand rubles. contributions and 32.2 thousand rubles. ENVD.
The same store, but with an employee whose salary is 30 thousand rubles. per month.	In 2016 - 133 thousand rubles. contributions (24 + 109) and 29.1 thousand rubles. UTII; - in 2017 - 138 thousand rubles. contributions (29 + 109) and 30.6 thousand rubles. ENVD.
Individual entrepreneur providing household services, without employees:	In 2016, he pays 23.2 thousand rubles. contributions and 1.1 thousand rubles. UTII tax; - in 2017 - 28 thousand rubles. contributions and 0 (zero) rub. ENVD.
The same individual entrepreneur with one employee with a salary of 30 thousand rubles.	In 2016 - 132.2 thousand rubles. contributions (23.2 + 109) and 24.3 thousand rubles. UTII; - in 2017 - 137 thousand rubles. contributions (28 + 109) and 25.5 thousand rubles. ENVD.

Of course, each entrepreneur has his own sources for the occupied area, salaries of employees and other factors. But it is not difficult to trace the trend from the given probable calculations.