The taxation system in the form of a single tax on imputed income (UTII, imputation, imputed tax) is one of six tax regimes available for use in the Russian Federation by both organizations and individual entrepreneurs. UTII, along with PSN and Unified Agricultural Tax, refers to special taxation regimes, which are characterized by their own characteristics and conditions of application.

What is a single tax on imputed income?

UTII is one of the most popular and profitable taxation systems (hereinafter referred to as UTII). The main feature of this non-regulatory regime is the tax calculation procedure. The basis for UTII is not the actual profit received, but the amount of income imputed by the state for a particular type of activity. That is, the tax is not tied to the income received, it is calculated based on the type of activity, the number of employees or the area of ​​the sales floor and the area in which the activity is carried out.

Also, as in other special regimes, UTII exempts individual entrepreneurs or organizations from paying VAT, income tax, personal income tax and property tax.

Until 2013, UTII was mandatory for use if the activities carried out fell under this taxation regime. Since 2013, imputation has become voluntary and an entrepreneur (individual entrepreneur or organization) has the right to decide for himself which regime to apply: UTII, simplified tax system or OSNO.

When will UTII be cancelled?

Despite the large number of rumors about the abolition of UTII, the validity of the imputation is extended annually. Thus, in July 2016, the President of the Russian Federation signed a law extending the validity of UTII until 2021. So in the next 3 years there will be no need to think about changing the tax regime associated with the abolition of UTII.

Features of imputation

• Tax calculation based on imputed rather than actually received income.
• Payments and reporting are made quarterly.
• Payment of one tax (single) instead of three (VAT, income and property tax for organizations and VAT, personal income tax and property tax for individual entrepreneurs).
• Possibility of taking into account paid insurance premiums when calculating taxes.
• The right to receive a deduction for the costs of purchasing and installing online cash registers.
• Exemption from the mandatory use of online cash registers until July 1, 2019.
• Possibility of applying a 0% rate for first-time registered individual entrepreneurs for certain types of activities.

Who can apply, types of activities

The types of activities in respect of which it is possible to apply the imputed taxation system are listed in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. These include, in particular:

• Domestic services.

On November 24, 2016, the Government of the Russian Federation approved a new list of codes for household services in respect of which the imputed taxation system can be applied.

• Veterinary services.
• Repair, maintenance and washing of motor vehicles.
• Rental of parking spaces and other parking spaces.

This type of activity also includes services for car security in paid parking lots, except impound lots.

• Freight and passenger transportation.

Condition: no more than 20 vehicles used to carry out the specified activity.

• Retail trade through shops and pavilions with an area of ​​no more than 150 sq.m.

If the area of ​​the sales floor exceeds the specified value, then the use of UTII for this type of activity is not permissible.

• Retail trade in the objects of a stationary trading network (STS), which does not have trading floors, as well as through the objects of a non-stationary trading network (NTS).

STS objects that do not have trading floors include indoor markets, kiosks, tents, vending machines. NTS objects include open counters, benches, vans, tanks for the sale of beer, milk, kvass.

• Catering services with a hall area of ​​no more than 150 sq.m.

If the area of ​​the customer service hall exceeds the specified value, then the use of UTII for this type of activity is not permissible.

• Catering services provided in premises that do not have a customer service area.
• Placement of outdoor advertising on special structures.
• Advertising inside and outside vehicles.
• Lease to organizations and individual entrepreneurs of premises with an area of ​​no more than 500 sq.m.
• Leasing of retail space for retail trade and catering services.
• Leasing of land for the placement of retail trade facilities and provision of catering services.

Note: a specific list of activities for which UTII may be applied is established by decisions of local authorities. Also, in some regions, UTII may not be installed at all, as, for example, in Moscow.

Who cannot apply

The use of UTII is not allowed if:

• Individual entrepreneur or company has more than 100 employees

What taxes does it exempt from?

For organizations:

• Income tax.
• Property tax

For individual entrepreneurs:

• Personal income tax.
• Property tax.

Note: if real estate is included in a special list approved by regional authorities, and the tax on it is calculated based on cadastral and not inventory value (shopping centers, administrative and business centers and premises in them), property tax is payable regardless of the system used taxation.

Is it possible to combine UTII with the simplified tax system and other tax regimes?

UTII can be combined with any non-tax regime: simplified tax system, patent, agricultural tax and OSNO. At the same time, it is not allowed to use several non-regulatory regimes for one type of activity at once.

The procedure for transition to a single tax on imputed income

To switch to the imputed taxation regime, you must submit an application to the tax authority no later than 5 days from the start of your activity:

• according to the UTII-1 form for organizations ().
• according to the UTII-2 form for individual entrepreneurs ().

Transition deadlines

An application for transition to imputation must be submitted no later than 5 days from the date of commencement of activities.

Registration as a UTII payer is carried out by the tax authorities within 5 days from the date of receipt of an application from an individual entrepreneur or organization.

How to keep records on UTII

Individual entrepreneurs and organizations on UTII keep records only of physical indicators; they do not take into account income and expenses. If an entrepreneur or company combines UTII with the simplified tax system or a patent, it must keep separate records of income and expenses for the simplified tax system and the patent.

How to calculate the tax amount

Formula for calculating UTII for the quarter:

BD x FP x K1 x K2 x 15% x 3

DB– basic profitability. This value is established by the Tax Code of the Russian Federation per unit of physical indicator, separately for each type of activity.

FP– physical indicator. As a rule, the unit of physical indicator is the number of trade objects, employees, the area of ​​the trading floor (place), the number of vehicles, etc.

The basic profitability and physical indicator for each type of activity is established in clause 3 of Art. 346.29 Tax Code of the Russian Federation

K1– deflator coefficient. The value of this coefficient is set by the Ministry of Economic Development for each calendar year. In 2017 it is equal 1,798 , in 2018 amounted to 1,868 , in 2019 – 1,915 .

K2– correction factor. The value of the correction coefficient is established by municipal authorities in relation to a specific type of activity, and, in some cases, to the area in which the activity is carried out.

You can find out the exact value of this coefficient on the tax service website by indicating the region code in the upper left corner (for example, 50 - Moscow region) and scrolling down the page to read the section “Features of regional legislation”.

15% – UTII rate.

It should be noted that regional authorities have the right to reduce the rate for certain categories of entrepreneurs carrying out certain types of activities.

3 – the number of months in a quarter for which the tax is calculated.

An example of calculating UTII for a quarter

Initial data:

Business entity: IP

Kind of activity: provision of veterinary services

Wage-earners: none

Moscow region, Ramenskoye

Basic profitability:

Physical indicator: 7 500

K1: 1,798

Bid: 15%

RUB 6,997

Tax calculation for the quarter

BD x FP x K1 x K2 x 15% x 3

7,500 x 1 x 1,798 x 1 x 15% x 3

RUB 6,068

Since the individual entrepreneur paid insurance premiums in the reporting period that exceeded the amount of the calculated tax, he does not have to pay anything to the budget:

6 068 – 6 997 = 0

An example of calculating UTII when registering in the middle of the quarter

Initial data:

Business entity: IP

Kind of activity: provision of repair, maintenance and washing services for vehicles

Wage-earners: none

Region and municipality in which the activity is carried out: Saint Petersburg

Basic profitability: number of employees, including individual entrepreneurs

Physical indicator: 12 000

K1: 1,798

Bid: 15%

Amount of fixed contributions paid: RUB 6,997

Tax calculation for partial November

BD x FP x K x K2 x 15 x Number of days worked in a month: Total number of days in a month

12,000 x 3 x 1,798 x 1 x 15% x 29:30

Tax amount excluding contributions – RUB 3,128.5

Tax calculation for December

12,000 x 1 x 1.798 x 1 x 15% = 3,236.4

Total for partial November and full December the calculated tax amount will be RUB 6,365

Since the amount of fixed contributions exceeds the calculated tax, the individual entrepreneur does not have to pay anything to the budget for the 4th quarter.

Features of reducing tax on insurance premiums

• If an individual entrepreneur does not have employees, he can reduce the amount of calculated tax on all insurance premiums, down to zero

That is, if the amount of fixed contributions exceeds the amount of calculated tax, then you do not need to pay anything at the end of the quarter.

• If an individual entrepreneur has employees, when calculating tax, he can reduce it by insurance premiums paid both for himself and for employees, but not more than 50% of the tax amount

Let’s say an individual entrepreneur paid contributions in the amount of 15,000 rubles for himself and his employee. The calculated tax amount excluding contributions is 8,000 rubles. An individual entrepreneur can only reduce the single tax by half, that is, up to 4,000 rubles. (8,000 x 50%).

• Insurance premiums can be taken into account when calculating tax only if they are paid before filing the UTII return for a given quarter

Let’s say an individual entrepreneur filed a declaration for the 3rd quarter of 2017 on October 2, and paid insurance premiums for this period on October 5. The individual entrepreneur will not be able to take them into account when calculating the payment for the 3rd quarter, but will have the right to take them into account when calculating the tax for the 4th quarter.

• Starting from 2018, individual entrepreneurs will be able to take into account when calculating tax the costs incurred for the purchase and installation of an online cash register in the amount of no more than 18,000 rubles.

In order to receive the benefit, an individual entrepreneur must register the cash register in the period from February 1, 2017 to July 1, 2019. If an individual entrepreneur provides catering services or conducts retail trade, the cash register must be registered in the period from February 1, 2017 to July 1, 2018. You can take costs into account when calculating taxes for 2018 and 2019, but not earlier than the year in which the cash register was registered.

Procedure and deadlines for tax payment

The single tax is payable every quarter, no later than 25 days from the end of the tax period.

The tax is paid to the Federal Tax Service at the place of business or registration (for distribution and distribution trade, transportation of passengers and cargo, placement of advertising on vehicles).

KBK for payment of UTII in 2017 for individual entrepreneurs and organizations - 18210502010021000110

Reporting

The tax period for UTII is a quarter, and therefore, declarations are submitted by individual entrepreneurs or organizations quarterly, no later than 20 days from the end of the tax period.

Please note that if the tax payment or reporting deadline falls on a weekend or holiday, it will be moved to the first business day.

Cash register for UTII in 2019

Individual entrepreneurs and organizations on UTII (except for catering services and retail trade) have the right not to switch to the new procedure for settlements with clients (buyers) until July 1, 2019.

Individual entrepreneurs and companies operating retail trade or providing catering services have the right not to use online cash registers until July 2019, provided there are no employees.

Loss of right to use

An entrepreneur or organization loses the right to use UTII if the number of employees exceeds 100 people or the share of participation of other organizations increases over 25%.

Removal from the register

In case of termination of the imputed activity, the individual entrepreneur or organization is obliged to submit an application to the tax authority within 5 days from the date of its completion:

• according to the UTII-3 form for organizations ().
• according to the UTII-4 form for individual entrepreneurs ().

The specified document must be submitted to the Federal Tax Service at the place of business, except in cases where delivery or distribution trade is carried out, services are provided for the transportation of passengers and cargo and placement of advertising on vehicles. When carrying out these types of activities, the application is submitted at the place of registration of the individual entrepreneur or organization.

Within 5 days from the date of receipt of the application, the tax service deregisters the individual entrepreneur or organization as a payer of UTII

Please note that the taxpayer can change the taxation system (if the individual entrepreneur does not cease activities for which UTII is applied) only from the beginning of the next year.

Responsibility for non-payment of tax

• For non-payment of tax - a fine of 20% of the amount of the unpaid tax, and if the tax was deliberately not paid - 40% of the amount of the unpaid payment.

Also, for each day of delay, penalties are charged equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for the first 30 days of delay and at a rate of 1/150 for subsequent days.

• For late submission of reports - a fine of 5% of the amount of tax payable on the declaration for each month of delay, but not more than 30% and not less than 1,000 rubles.

Unified tax on imputed income (UTII) in 2019

Average rating 5 (100%), rated 2

UTII is a special taxation scheme. This special mode can be used by both individual entrepreneurs and LLCs. During its existence, the tax regime has undergone some changes: at first, those who were engaged in certain types of activities were obliged to transfer to it, now UTII is a voluntary regime - you can switch to it and withdraw from it at any time.

Important! The effect of Chapter 26.3 of the Tax Code of the Russian Federation was extended for another three years, so individual entrepreneurs and LLCs will be able to continue to apply the imputation. It will be valid until January 1, 2021.

This can greatly facilitate the maintenance of UTII and other nuances of accounting service to minimize risks and save time.

UTII: who can apply

In terms of who can pay tax in accordance with UTII, there were no significant changes in 2019. Individual entrepreneurs and LLCs engaged in activities provided for by law have the right to pay UTII. The full list is prescribed in the Tax Code (Article 346.26), but the list valid in a specific region is approved by the regional authorities in the form of a law.

It is not necessary to use UTII, this is a voluntary decision of the individual entrepreneur - you can use this special regime at your own request if your activity is on the approved list. It is also possible to use UTII together with other taxation schemes, for example the simplified tax system.

UTII can be used if you provide or carry out:

1. household services (need to be checked according to OKUN);
   Important! It is necessary to say separately about household services, since a modified list of codes has been in effect for them since 2017. This is due to the transition to the new All-Russian Classifier OK 029-2014 (NACE Rev. 2). The list of codes for types of economic activities related to household services and the list of service codes related to household services are determined by Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016.
2. veterinary services;
3. services related to motor transport (this includes passenger and freight transportation, repair/maintenance work and vehicle washing, rental of parking spaces);
4. retail trade;
5. catering services;
6. trade, which is classified as delivery/carry-out;
7. placement of outdoor advertising;
8. temporary accommodation/residence of the population (on an area of ​​up to 500 m2);
9. other.

There is a restriction on points 4 and 5: this activity must be carried out without a hall (trading or for serving visitors) or with a hall up to 150 m 2.

For individual entrepreneurs who want to switch to UTII, it is recommended to study the entire list of activities in the Tax Code and the local laws of the subject where the individual entrepreneur plans to carry out its activities. There may be cases when some types of activities are suitable for UTII in one subject of the Russian Federation, and are not included in their list in another.

To switch to UTII, an individual entrepreneur must evaluate his business for compliance with the restrictions for using the special regime. So, what parameters should an individual entrepreneur and its activities meet:

• the average number of individual entrepreneur employees for the previous year is less than 100;
• An individual entrepreneur cannot use UTII if there is a simple partnership or contractual terms of trust management of property apply;
• Individual entrepreneurs do not transfer gas stations for temporary possession/use.

For LLCs wishing to use UTII, it is important that they are not considered the largest taxpayers, and the share of other legal entities in their authorized capital is no more than 25%.

Important! We all remember that a trade tax was introduced in 2015, although so far it does not apply to everyone. In this regard, UTII can no longer be applied to those types of activities for which a trade tax has been introduced in the municipality.

We wrote a long time ago that from 2015, companies and individual entrepreneurs on UTII will need to pay property tax if the basis for calculating the tax on them is determined as the cadastral value. This applies to buildings, for example, business centers or office premises, which are directly used in activities, income from which is taxed under UTII. There are more regions that have adopted relevant regulations in the last two years, and accordingly, the number of payers of this tax will increase in the coming year. Let us remind you that special regimes do not exempt individual entrepreneurs and legal entities from paying property tax, calculated based on the cadastral value.

UTII: how an individual entrepreneur can become a tax payer

Here, in 2019, there were also no significant changes. To officially become an imputation payer, an individual entrepreneur needs to submit his application to the tax office. It is drawn up according to a special approved form No. UTII-2 (for LLCs - No. UTII-1). This must be done within five days from the start date of the activity that gives the right to use this special regime.

There is usually no need to provide additional documents. The tax office may ask the individual entrepreneur to provide copies of certificates of registration and registration as an individual entrepreneur (certified), as well as a passport.

If you are just opening an individual entrepreneur, then an application for the use of UTII is submitted along with a set of documents when registering you as an individual entrepreneur.

The inspection must issue you a corresponding notification within up to five days. The date of registration corresponds to the start date of activity, possible in accordance with the requirements of UTII (it must be indicated when filling out the application).

An individual entrepreneur must register under UTII, even if he is already registered with the same tax office, but for other reasons. The application is submitted at the place where the business is actually carried out. The exceptions include: distribution trade, advertising on vehicles, passenger and cargo transportation. It is important to remember that if the activities of an individual entrepreneur extend to several municipalities, then you must register in each of them.

What are the consequences of failure to comply with this clause? If an individual entrepreneur does not submit an application for the application of UTII within the required period, then the tax authorities have the right to hold him accountable and collect a fine of 10% of income for this period (but not less than 40 thousand rubles).

Since the UTII regime is voluntary, you can refuse it. For this purpose, the individual entrepreneur is also required to submit an application drawn up in form No. UTII-4 (for LLCs - No. UTII-3) within five working days from the date of termination of the activity giving the right to use UTII, or transition to another taxation scheme.

Imputation: how to calculate tax

Important! Imputation tax is calculated at a rate of 15% of the taxable base - this rate is standard by law. But since 2016, authorities of municipalities, city districts and federal cities have been given the right to reduce it. The tax rate can be set from 7.5 to 15%.

This may be a big plus for some taxpayers. Why is this so? It is beneficial to use UTII when the actual income is greater than the imputed one, since the tax is calculated from the latter. Plus, there is also the possibility of using a reduced rate - the tax burden for some will be reduced.

Imputation tax is calculated at a rate of 15% of the taxable base. For UTII, the base is imputed income - that which can be received by an individual entrepreneur whose business has certain physical characteristics. It is considered as the product of the basic profitability and the actual expression of a particular physical characteristic and is adjusted by special coefficients.

For simpler and more convenient accounting and tax accounting for UTII, we recommend using service "My Business".

The algorithm looks like this:

VD (base) = DB * (F1+F2+F3) * K1 * K2, where

VD – imputed income,

DB – basic profitability,

F – physical indicator of a business for a specific month (3 values ​​= 3 months in a quarter),

K1 – deflator installed for UTII;

K2 – coefficient for database adjustment.

Let's look at each element of the formula.

Basic yield- this is the potential amount of income, that is, the amount that an individual entrepreneur can receive as a result of work at the end of the month. Indicated in the Tax Code as a value per unit of physical indicator. Both of these values ​​are approved by the Tax Code for all types of activities corresponding to UTII (Article 346.29).

Example: The imputed income of an individual entrepreneur providing household services, without taking into account adjustments for the month, will be the product of the number of employees and the basic income of 7,500 rubles. Let's say there are only 5 people working, their number did not change in the first quarter.

VD (month) = 7,500 * 5 = 37,500 rubles

VD (1st quarter) = 7,500 * (5+5+5) = 112,500 rubles

Deflator (2019) = 1.915, and let the value of K2 be 0.8. Let's calculate the adjusted value of the individual entrepreneur's imputed income for the quarter:

• VD (1 quarter) = 7,500 * (5+5+5) * 1,915 * 0.8 = 172,350 rubles
• UTII = 172,350 * 15% = 25,853 rubles

Physical indicators. This is some characteristic of an individual entrepreneur’s business. Each activity has its own indicator.

Example: for cargo transportation, the number of vehicles is taken into account; for passenger transportation, the number of boarding places is taken into account.

The individual entrepreneur is obliged to organize the recording of such indicators; a journal in free form is sufficient, which will reflect the change in its value by month. For LLCs on UTII, such accounting is regulated, since they are entrusted with the responsibility for maintaining accounting records.

Odds. These are adjustment parameters. K1 is set by the Ministry of Economic Development; in fact, it is a deflator. Its validity period is one year. In 2018, the K1 value was 1.868, and from January 1, 2019 – 1.915.

K2 is approved by the authorities of the constituent entity of the Russian Federation, taking into account the specifics of doing business in the territory of the region / territory / republic. Not only the coefficients between subjects of the Russian Federation may differ, but also the coefficients between regional territories within the same region.

It is possible to set K2 within the range from 0.005 to 1.

It is also possible that it is not the coefficient itself that is set, but its parts—subcoefficients.

Example: on the territory of a certain city, it was established that the value of K2 is calculated as the product of the coefficients K2.1 and K2.2. For your activity K2.1 = 0.4, K2.2 = 0.9.

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

K2 is set for a year; if a new law has not been adopted on the territory of a constituent entity of the Russian Federation, then the K2 values ​​of the previous year apply in the new year. If there is no such regulatory act on the territory of a subject of the Russian Federation, then K2 = 1 is used by default.

When calculating UTII tax payable, it is important to take into account insurance premiums. So, what fees are generally paid:

• Individual entrepreneurs without employees pay insurance premiums for themselves;
• Individual entrepreneurs with employees pay insurance premiums for their employees at current rates and for themselves.

When applying UTII, insurance premiums can be deducted at the time of tax calculation. Since the tax period for imputation is a quarter, only contributions transferred for the same period can be deducted from the tax amount to be transferred in a particular quarter.

Individual entrepreneurs are required to transfer contributions in a fixed amount for themselves strictly before December 31 of the reporting year. The amount of these contributions for 2019 is 36,238 rubles (29,354 rubles for pension insurance and 6,884 rubles for medical insurance).

You can pay as before: you can divide this amount into four parts and pay quarterly, or you can pay once.

If the annual income of an individual entrepreneur exceeds 300 thousand rubles, then the difference in excess must also be paid 1% to the Pension Fund. The deadline for paying 1% in the Pension Fund is July 1 of the next year, but it is not prohibited to transfer money in the current year.

Important! In 2019, the total amount of pension insurance contributions (29,354 rubles + 1% of the excess) cannot be more than 234,832 rubles.

An individual entrepreneur can deduct:

• all insurance premiums are borne by himself if he does not hire employees;
• insurance premiums for yourself and for employees, if any (but the tax can be reduced only by 50% of its amount) - this is also one of the changes, starting in 2017; previously, individual entrepreneurs with employees could only deduct contributions for employees.

Let's look at calculations for UTII using examples

Example 1

Imagine that you are an individual entrepreneur on UTII in 2019. You don't have any employees. Imputed income in annual terms, taking into account all adjustment factors, is 270,000 rubles. How to calculate tax payable for the year?

UTII = 270,000 * 15% = 40,500 rubles

You paid fixed insurance premiums for yourself in the form of 36,238 rubles.

UTII (payable) = 40,500 – 36,238 = 4,262 rubles

If the imputed income for the year is 600 thousand rubles, the calculation will look like this:

UTII = 600,000 * 15% = 90 thousand rubles

You transferred funds to insurance funds, then:

UTII (payable) = 90,000 – 36,238 = 53,762 rubles

But: income exceeded 300 thousand rubles, so you need to make an additional contribution to pension insurance before April 1 of the next year in the amount of 1% of the difference between income and 300 thousand:

(600,000 – 300,000) * 1% = 3,000 rubles

If the imputed annual income is significantly higher, for example, 16,000,000 rubles, then the calculation will look like this:

UTII = 16,000,000 * 15% = 2,400,000 rubles

You have paid into the insurance funds for yourself, then:

UTII (payable) = 2,400,000 – 36,238 = 2,363,762 rubles

Since the income exceeded 300 thousand rubles, you need to pay an additional 1% of the excess to the Pension Fund before April 1 of the next year:

(16,000,000 – 300,000) * 1% = 157,000 rubles, but:

The maximum possible amount for pension contributions in 2019 is 234,832 rubles, of which you have already paid 36,238 rubles. The remainder of this limit we have is 234,832 – 36,238 = 198,594 rubles. Calculated 157 thousand rubles. the additional contribution does not exceed this amount, so you must pay the entire 157 thousand rubles.

Example 2

Imagine that you are an individual entrepreneur, your type of activity is retail trade, the hall area is 30 m2. You don't have employees. The basic monthly income in this case is 1,800 rubles. The deflator for 2019 is 1.915, the adjustment factor will be taken as 0.8. How to calculate tax for each quarter of 2019?

ID = 1,800 * (30+30+30) *1,915 * 0,8 = 248,184 rubles

UTII = 248,184 * 15% = 37,228 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount payable will be:

37,228 – 36,238 = 990 rubles

VD =248 184 rubles

UTII =248 184 * 15% = 37 228 rubles

We have already taken into account all insurance premiums in the 1st quarter, so the tax payable is 37,228 rubles.

In addition, since annual income is already more than 300 thousand rubles, you can start paying 1% of the excess:

Additional contribution to the Pension Fund = (248 184 + 248 184 – 300 000) * 1% = 1 964 ruble

Since you pay this additional contribution already in the 3rd quarter, then deduct it when calculating the tax based on the results of the 3rd quarter.

Calculations in the 3rd quarter:

VD =248 184 rubles, UTII =37 228 rubles

Tax payable:

37 228 – 1 964 = 35 264 rubles

Additional contribution to the Pension Fund = (3 * 248,184 – 300,000) * 1% - 1,964 = 2,482 rubles

VD =248 184 , UTII =37 228 rubles

Tax payable:

37,228 – 2,482 = 34,746 rubles

Additional contribution to the Pension Fund = (4 * 248,184 - 300,000) *1% - 1,964 - 2,482 = 2,481 rubles (you have the right to deduct this amount when calculating the tax for the 1st quarter of the next year)

Eventually:

VD (for the year) amounted to992 736 ruble

Contributions to funds36 238 6 927 rubles – 1% of excess (4 446 rubles paid in the current year,2 481 rubles - already in the next one).

Total UTII (payable) = 108,228 rubles

In the case when payments of insurance premiums for yourself are made in equal parts for the 3rd quarter - 9,060 rubles and the balance in the fourth - 9,058 rubles, then the calculations will look like this:

UTII (1 quarter) = 37,228 – 9,060 = 28,168 rubles
UTII (Q2) = 37,228 – 9,060 = 28,168 rubles
UTII (Q3) = 37,228 – 9,060 – 1,964 = 26,204 rubles
UTII (Q4) = 37,228 – 9,058 – 2,482 = 25,688 rubles

In this case, there will be no difference in how you pay contributions for yourself - in one payment or in equal quarterly installments.

Now let’s change the conditions of the example, reducing the area of ​​the hall to 15 m2.

Let's calculate the imputed income for the 1st quarter:

VD = 1,800 * (15+15+15) * 1.915 * 0.8 = 124,092 rubles
UTII = 124,092* 15% = 18,614 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount of tax payable will be zero, since:

18,164 – 36,238 = - 18,074 rubles

VD =124,092 rubles
UTII =124 092 * 15% = 18 164 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 18,164 rubles

Calculations in the 3rd quarter:

VD =124,092 rubles, UTII =18 164 rubles

The tax payable will be the same18 164 rubles, since we have nothing left to deduct.

Additional contribution to the Pension Fund = (3 * 124,092 – 300,000) * 1% = 723 rubles

Calculations for the year (4th quarter):

VD =124 092 rubles, UTII =18 164 rubles

Tax payable:

18 164 – 723 = 17 441 rubles

Additional contribution to the Pension Fund = (4 *124 092 – 300 000) *1% - 723 = 1 241 ruble(you have the right to take this amount as a deduction when calculating tax for the 1st quarter of the next year)

Eventually:

VD (for the year) amounted to496 368 rubles

Contributions to funds36 238 rubles – fixed payment,1 964 rubles – 1% of excess (723 rublespaid this year,1,241 rubles– already in the next one).

Total UTII (payable) = 53,769 rubles

In the case when payments of insurance premiums for oneself are made in equal quarterly installments, the calculations will look like this:

UTII (1 quarter) = 18,164 – 9,060 = 9,104 rubles
UTII (Q2) = 18,164 – 9,060 = 9,104 rubles
UTII (Q3) = 18,164 – 9,060 = 9,104 rubles
UTII (Q4) = 18,164 – 9,058 – 723 = 8,383 rubles

The total tax for the year will be 35,695 rubles, which is less than when paying insurance premiums for yourself in one payment. The difference arises due to the fact that when paying all contributions in the 1st quarter, we have to deduct the entire amount paid at once, although the calculated tax amount is less. As a result, it turns out that we do not fully use the possibility of deduction; 18,074 rubles are simply burned out instead of being taken into account later.

Example 3

Imagine that you are an individual entrepreneur providing car washing services. You have hired 6 employees. Let's calculate the tax for the 1st quarter of 2019. The basic income per person is 12,000 rubles. The physical indicator - the number of employees together with individual entrepreneurs is 7. K1 = 1.915, K2 = 0.8. You paid insurance premiums for your employees in the amount of 60,000 rubles and part of the contributions for yourself in the amount of 9,060 rubles.

VD = 12,000 * (7+7+7) *1,915 * 0,8 = 386,064 rubles

UTII =386 064 * 15% = 57 910 rubles

You have the right to reduce the tax by the amount of insurance premiums for employees and for yourself, but not more than 50%. The total amount of contributions was69 060 rubles, which is more than the amount of calculated tax.

This means that we can reduce it only by57 910 * 50% = 28 955 rubles

UTII (payable) =57 910 – 28 955 = 28 955 rubles

Additional contribution to the Pension Fund = (386 064 – 300 000) * 1% = 861 rubles.

Important! Separately, I would like to dwell on reimbursement of expenses for the purchase of an online cash register. Clause 2, 3 art. 1 of Law No. 349-FZ of November 27, 2017. Entrepreneurs are given the opportunity to deduct from the accrued UTII tax the costs of purchasing an online cash register in an amount not exceeding 18 thousand rubles.

Expenses may include not only the cost of the cash register itself, but also the fiscal drive, software, the cost of setting up the cash register, and upgrading it, if necessary.

Also, in order to take advantage of the deduction, you will need to follow some rules:

• The cash desk must be included in the official register of the Federal Tax Service and registered with the local tax office.
• it must be used in activities subject to UTII.
• the costs of purchasing the cash register were not previously claimed for reimbursement and were not included in expenses under other taxation systems.

It will be possible to take into account the costs of purchasing an online cash register no earlier than it is registered with the tax office. For example, we register in March 2019, and set it for deduction in the second quarter of 2019.

If the accrued tax amount is less than the amount of expenses incurred, then the balance can be taken into account in subsequent tax periods. This was stated in the official tax letter No. SD-4-3/7542@ dated April 19, 2018.

How does an individual entrepreneur report on imputation?

To prepare and submit reports on UTII, we also recommend using service "My Business". It's quick and easy.

An individual entrepreneur on UTII must provide reporting to government agencies that corresponds to the chosen tax regime:

• by the 20th day of the first month of the quarter, you must submit to the tax office for the past quarter;
• Individual entrepreneurs and employees must be represented.

Organizations also submit financial statements on UTII.

As for the declaration, there is one nuance: changes have been made to it this year. A new 4th section has appeared in which it will be possible to reflect the costs of purchasing an online cash register; a corresponding line has also appeared in the 3rd section. Minor changes have also been made to the title page.

Otherwise, the requirements for filling out the declaration remain the same: the declaration must be completed without blots or errors that could change the amount of tax payable. It can be submitted either in paper or electronic form to the inspectorate at the place of registration as a UTII payer.

The single tax on imputed income refers to regimes applied along with generally established and other procedures in relation to a certain area of ​​activity. It has specific features that distinguish it from both OSNO and other special modes.

What kind of tax is this - a single tax on imputed income (UTII) under Art. 346 Tax Code of the Russian Federation

Work in special modes in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) is regulated by the norms of articles starting from 346. Only 7 articles are devoted to the system under consideration - this is the minimum amount of regulation when compared with the general system, the simplified tax system and the unified agricultural tax.

In common parlance this regime is called imputation. Its name reflects that income is not determined by primary documents, but is imputed to the taxpayer and determined by calculation. When applying it, a number of taxes (VAT, income tax, etc.) are replaced by the payment of a single one. For business, this means a significant simplification of tax accounting and forecasting results in the area to which the regime applies.

The norms that have a significant impact on the activities of organizations on imputation are:

• Ch. 26.3 Tax Code of the Russian Federation;
• municipal acts establishing UTII or trade tax, excluding the possibility of using imputation (for example, in Samara UTII was introduced by City Duma Resolution No. 187 dated November 24, 2005);
• Law “On the Application of CCP...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as Law No. 54-FZ).

Ch. 26.3 of the Tax Code of the Russian Federation on the UTII taxation system

The special UTII regime was introduced on 01/01/2003, and it is planned to be abolished from 01/01/2021. The corresponding provision is contained in paragraph 8 of Art. 5 of the Law of June 29, 2002 No. 97-FZ (as amended by the Law of June 2, 2016 No. 178-FZ).

In 2018 - 2019, some norms of Ch. 26.3 of the Tax Code of the Russian Federation on UTII, as well as by-laws have changed:

1. For the classification of services, OKUN, canceled by clause 6 of Rosstandart order No. 14-st dated January 31, 2014, is no longer applied. Since the most significant point for UTII is the classification of activities as household services, order No. 2496-r dated November 24, 2016, the publication of which is provided for by sub. 1 item 2 art. 346.26 of the Tax Code of the Russian Federation, the Government of the Russian Federation has approved a list of OKVED-2 codes that relate to such services. About the codes indicated when registering a legal entity and how to change them, read the article on the website The procedure for changing OKVED codes for LLCs in 2018 - 2019.
2. Individual entrepreneurs can now reduce the tax by the amount of insurance contributions required by law, paid not only for employees, but also for themselves personally (as amended by Law No. 178-FZ of June 2, 2016).
3. An updated form of the UTII declaration has been introduced (order of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. ММВ-7-3/414).

In terms of processing payments, changes have been made to the legislation on cash registers, which will be relevant for imputation in 2018 - 2019 (more on this at the end of the article).

Conditions for using UTII

You can switch to imputation if there are such circumstances as:

1. Introduction of a special regime in the relevant territory (clause 1 of Article 346.26 of the Tax Code of the Russian Federation).
2. Work in one of the areas of work for which the UTII is intended (public service organizations, veterinary clinics, car washes, etc., clause 2 of Article 346.26 of the Tax Code of the Russian Federation), with registration in the OKVED codes specified during registration or subsequently changed.

There is no requirement for the exclusivity of the type of activity or special regime in the Tax Code of the Russian Federation. Consequently, payment of UTII is now used both in a single option (or in several - in a number of directions), and in conjunction with another regime (OSNO or simplified tax system) with separate accounting and calculation of payments.

The imputation tax excludes the payment of income tax (for individual entrepreneurs - personal income tax), property tax (except for real estate), VAT (with some exceptions). Other taxes and contributions are paid in full (clause 4 of article 346.26 of the Tax Code of the Russian Federation).

To whom and when cannot apply UTII according to the Tax Code of the Russian Federation

Prohibitions on the use of UTII are contained in paragraphs. 2.1, 2.2 art. 346.26 Tax Code of the Russian Federation. The same for all subjects of economic relations operating in any territory is the prohibition of UTII in the event of a trade tax being introduced for a given direction.

Other cases when imputation is impossible are determined by the characteristics of the subject of economic relations:

• work within the framework of a simple partnership, trust management, unified agricultural tax regime;
• classification as one of the largest taxpayers;
• average monthly number of over 100 employees, etc.

Please note that the presence of branches and representative offices does not prevent the use of this special regime, but may influence the determination of the tax authority to which the application must be submitted.

If any of the criteria are violated during the quarter, the organization does not apply the special regime from the 1st day of this quarter.

Features of the transition to UTII

Since 2013, the transition to imputation is not mandatory, but optional. To do this, you need to register with the inspectorate of the Federal Tax Service of the Russian Federation (clause 2 of Article 346.28 of the Tax Code of the Russian Federation):

• at the place of work of the unit involved in this area;
• or the place of registration of the organization (for carriers, some types of retail trade).

The deadline for filing the corresponding application (5 days) is not timed to coincide with the beginning of the tax period, but is calculated from the moment the work begins under the single tax regime on imputed income (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

To terminate registration with the tax authority for any reason (voluntarily, due to termination of activity or violation of criteria), it is also necessary to submit an application.

How to pay UTII tax

The following duties under UTII are subject to quarterly fulfillment (clauses 1, 3 of Article 346.32 of the Tax Code of the Russian Federation):

• before the 20th day of the 1st month following the reporting period, a declaration for the past quarter is submitted;
• Tax for the same period is paid by the 25th.

When calculating the UTII tax, the following indicators are used:

1. Imputed income is an object of taxation that represents the estimated profitability for a given area of ​​work.
2. Basic profitability is a monthly indicator for calculating the tax base (clause 3 of Article 346.29 of the Tax Code of the Russian Federation).
3. Odds:
   • K_1, established by the Ministry of Economic Development for a period of one year;
   • K_2 is an indicator determined by local authorities.
4. Units of measurement for calculation (clause 3 of article 346.29 of the Tax Code of the Russian Federation).
5. The rate is 15%, which can be changed (reduced) at the local level to 7.5% (Article 346.31 of the Tax Code of the Russian Federation).
6. Costs accepted to reduce up to 50% of the accrued tax (insurance contributions, etc., clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

Multiplying the parameters specified in paragraphs. 2-4, we get the amount of imputed income, which must be multiplied by the value of the rate. The amount due minus insurance and other payments is due.

Changes in Law No. 54-FZ for UTII: online cash registers for imputation from 2018 - 2019

For UTII payers, it is mandatory to comply with the established procedure for conducting settlement transactions (clause 5 of Article 346.26 of the Tax Code of the Russian Federation). Currently, clause 2.1 of Art. 2 of Law No. 54-FZ provides for the exemption of single tax payers on imputed income from the use of cash registers, obliging them to issue a supporting document at the request of the client.

However, this situation will remain only until 07/01/2019 (clause 7 of article 7 of the law dated 07/03/2016 No. 290-FZ) for UTII payers who do not work in the field of retail trade and catering or work in these areas but do not have employees . The remaining UTII payers were supposed to start using cash register systems from 07/01/2018. The transition to the use of CCP gives rise to the following responsibilities:

• organizations and individual entrepreneurs on the imputation will have to switch to the use of so-called online cash registers - a special cash register, which will transmit information online about transactions performed to the Federal Tax Service inspection;
• devices of this kind will be equipped with a fiscal drive that stores information about the actions performed;
• To transfer information to the tax authority, you will need to enter into agreements on this with specialized organizations - fiscal data operators.

The introduction of electronic cash registers is a step towards changing the taxation of the service and retail sectors and abandoning the UTII regime, which at one time was forced by the legislator due to the impossibility of monitoring taxpayers’ income.

Thus, a single tax on imputed income is a special regime in which the tax is determined based on the taxpayer’s estimated income. Its validity has been extended until 2021. From July 1, 2019, all UTII payers must use cash register systems when making payments.

You will need

• - application for registration of UTII-1 or UTII-2;
• - declaration on UTII;
• - accounting of physical indicators according to UTII.

Instructions

Previously, the use of UTII was mandatory. An entrepreneur who was subject to this tax regime was required to register within five days after the start of activities. Otherwise he faced a fine. Now entrepreneurs have the freedom to choose whether to use the simplified tax system (OSNO) or UTII.

In order to start applying UTII, you need to write an application in which you notify the tax office about this. The application is submitted in a strictly established form, for individual entrepreneurs it is UTII-2, for organizations - UTII-1. It must be transferred to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business. The start date for using UTII will be the date indicated in the taxpayer’s application. The main thing is that the taxpayer has time to register for UTII within 5 days after the start of such activity. According to the law, taxpayers with more than 100 employees, as well as companies with a participation share of at least 25% of other organizations in them, cannot switch to imputation.

The tax rate for UTII is set at 15%. At the same time, the tax base does not depend on real income, but on physical indicators: the number of employees, seats, vehicles, premises area, etc. When calculating the tax, the actual number of days in which the company (IP) conducted its activities is taken into account. UTII taxes are paid based on the results of each quarter by the 25th day of the month following the quarter.

To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 (in 2014 it is 1.672) and K2 (each region has its own). Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted the imputed activity.

Payers of UTII are exempt from paying VAT, income tax or personal income tax, and property tax. It is worth considering that it is impossible to take into account the expenses incurred on UTII.

Imputed taxes can be reduced by insurance contributions paid to funds for individual entrepreneurs and employees. At the same time, individual entrepreneurs with employees and LLCs can reduce the tax with restrictions of up to 50%. There are no restrictions for individual entrepreneurs without employees; they reduce the tax to 100%.

Accounting and tax reporting under UTII are kept to a minimum. For entrepreneurs, it is enough according to the results of the quarter according to UTII (until the 20th day of the month following the end of the quarter). They do not need to keep records of income and expenses, only if several tax regimes are combined.

The tax office establishes special control over the accounting of physical indicators on UTII. If this is the number of employees, then it is necessary to maintain all personnel documents and work time records. For retail trade, the physical indicator is the retail space, so the company must have a lease agreement indicating the store area.

Individual entrepreneurs and LLCs on UTII that are engaged in retail trade can operate without a cash register. This is due to the fact that their taxes do not depend on the amount of income received. Moreover, in any case, they are obliged to issue strict reporting forms to customers (when providing services) or sales receipts (when selling goods).

Upon completion or suspension of activities under UTII, the entrepreneur must be deregistered. If an LLC or individual entrepreneur does not do this, they will have to pay all taxes provided for by UTII. Even if they actually did not receive income in the quarter or suffered losses.

note

UTII is beneficial for businesses with stable profitability. For new entrepreneurs, this regime may lead to an increase in the tax burden.

Helpful advice

To assess the feasibility of switching to UTII, calculate your own actual profitability and compare it with the imputed one. If the actual amount of income is several times greater than the hypothetical UTII income, then its use is definitely more profitable. But keep in mind that the tax rate for imputation is 15%, and for the simplified tax system it is 6%.

The meaning of the single tax on imputed income (UTI) is that local authorities determine a certain amount, less than which an entrepreneur in a certain type of activity, in their opinion, cannot earn. The tax on this income is calculated using a complex formula. But the bottom line is the amount that needs to be transferred to the budget every quarter. Not a penny less, but also more.

You will need

• - amount of quarterly payment;
• - details of tax recipients;
• - receipt for tax payments through Sberbank;
• - computer;
• - Internet access;
• - current account, Bank-client system and electronic access keys to it when paying taxes remotely from the entrepreneur’s current account;
• - fountain pen;
• - stamp (if available) when issuing a paper payment order;
• - passport when submitting a payment order to the bank.

Instructions

The convenience of UTII is that the entrepreneur knows how much he must pay every quarter. This must be done no later than the 20th day of the month following the quarter. Thus, for the first quarter you must pay the state by 20, the second - on July 20, the third - on October 20 and for the fourth - on January 20. A declaration must be submitted within the same deadlines, which can be filled out using a special one and taken to the tax office or sent by mail.

Half of the tax consists of social contributions: to the Pension Fund for yourself and employees, if any, to the Federal and Territorial Compulsory Medical Insurance Funds. The remainder of the tax is transferred to the municipal budget. For each payment, a separate receipt must be filled out with its amount, details, and budget classification code (BCC). The entrepreneur himself must do this. If contributions for employees and the entrepreneur himself exceed half of the UTII, they are considered payments in excess of the tax. But this does not exempt the entrepreneur from paying them.

Like any tax, UTII can be paid in cash at Sberbank or by transfer from your current account as an individual entrepreneur or any account of an individual. When paying through Sberbank, a receipt will be required for payments to the budget. It is from the form provided for utility and other payments; in particular, it must indicate the budget classification code. Such a receipt can be obtained at a bank branch or on the Internet. You can create it on the Elba Electronic Accountant service. There is also a free option for generating a payment order. The document is then imported into your computer and printed. It is also possible to export payment cards to the client bank.

The paper payment must be certified with a signature and seal and taken to the bank. You can also ask the bank to create an operator for it, informing him of the amount, details of the payment recipient and document number. The same information is also entered into the client bank when paying tax through this system. After processing the payment, you will have to visit the bank to receive the processed order with a note about it. It will serve as proof that the tax has been paid.

When paying taxes from an individual’s account, you can use Internet banking or the services of a teller at a branch of a credit institution. The data needed is the same: details, amount, purpose of payment. The bank will assign the payment slip number itself. Confirmation will be a receipt or document confirming payment via Internet banking with the appropriate mark. You can get it at the bank branch from the account from which the payment was made.

note

Sources:

• The Federal Tax Service

It is not difficult to calculate the single tax in connection with the use of the simplified tax system. The calculation algorithm depends on your taxable object. This may be the total amount of income or the difference between it and confirmed expenses. This determines the size of your tax base, as is commonly called the amount on which your tax is calculated and the rate of the tax itself.

You will need

• - documents confirming income and, with the corresponding object of taxation, expenses;
• - calculator.

Instructions

If your object of taxation is income, add up all incoming income from the business during the year or quarter. Their amount and your tax base.
The second option will require two more arithmetic ones. First, add up all your documented expenses for the same period that are officially recognized as such. Then subtract this amount from your total income.

Now that you know your tax base for the period of interest, divide it by 100. You will receive an amount that is one percent of this tax base.

And finally, the final stage. You multiply the amount per 1% of the tax base by the single tax rate. If the object of taxation is income - by 6, and if the difference between them and expenses - by 15.
The result will be the amount of tax you must pay.

Video on the topic

Sources:

• How to calculate the unified agricultural tax in 2019

The small business tax rate will be increased next year in 2016. The already heavy tax burden for businessmen may increase significantly.

Why do entrepreneurs apply a single tax on small businesses?

For individual entrepreneurs who apply a single tax on imputed income, such payment to the budget exempts them from the obligation to pay almost all other taxes. But it is worth considering that not all businessmen can apply this type of taxation, but only those who are engaged in certain types of activities. For example, they work in retail trade, catering, or provide personal services.

How to calculate the single tax for small businesses?

To calculate the amount of tax, you need to determine the tax base - the income that is charged to the businessman. The latter indicator depends on many factors:

• basic profitability of a specific type of activity (noted in the Tax Code of the Russian Federation - Article 346);
• number of employees (or building area);
• coefficient K1 (every year it is established in a regulatory act of the Ministry of Economic Development);
• coefficient K2 (its size is set at the municipal level).

The formula for calculating UTII will look like this:

Imputed income*15% (small business tax rate). Insurance premiums must be deducted from the amount received.

How much will taxes on small businesses increase?

Compared to the previous year, the growth of this indicator will be almost 16%. For the entire period of “work” of the single tax on small businesses, this increase in the important coefficient for calculating the amount of tax is the most significant.

Now the tax base, based on which the tax on small businesses will be calculated, will increase by almost 16%. Therefore, businessmen should prepare for a significant increase in the tax burden and perhaps seek help from specialists who will suggest ways to reduce it.

What advantages does UTII provide?

After switching to the specified form, the tax base for directly calculating the amount of tax will not be the real income that the individual entrepreneur received in the process of doing business, but the implied tax that is charged to him by the employees of the Federal Tax Service.

At the same time, the payer of the “imputed” tax is exempt from paying tax to the budget on:

• Additional cost;
• profit;
• income of individuals;
• property.

Entrepreneur's actions

To switch to UTII, an entrepreneur must first find, then fill out, and then send an application to the Federal Tax Service. It has an approved form No. UTII-2. The required inspection can be determined in accordance with Art. 346.28 Tax Code of the Russian Federation.

The application is submitted to the Federal Tax Service at the place of registration of the payer (his place of residence). The second filing option is the place of business activity. In order to avoid mistakes and re-draft documents, you should have a good command of the legal framework.

Deadlines for submitting an application and documents

You can submit an application for registration within five days after the actual transition to the new taxation system. If this deadline is violated, it will be possible to change the tax payment regime only on the basis of the general rule after January 1 of the next calendar year. This process can be carried out no more than once during a calendar year.

How to fill out and submit the application?

An application in the UTII-2 form, after filling it out manually in blue or black ink, can be taken to the Federal Tax Service office in person or sent by registered mail with acknowledgment of receipt. If desired, it can be filled out electronically by downloading the required form on the tax authority’s website and then sending it to the appropriate department of the Federal Tax Service. The document has two pages. The entrepreneur should not have any difficulties filling them out.

Such an application should be filled out in two copies, one of which is sent to the tax service unit, and the second remains with the applicant. Along with this application, the taxpayer must send copies of documents provided for by law and certified in the prescribed manner.

Deadlines for making a decision by the tax authority

The tax authority is obliged, after receiving the application and package of documents, to register the individual entrepreneur within five working days and issue him a notification in the established form. The notification form (N 2-3-Accounting) was approved by Order of the Federal Tax Service of the Russian Federation dated 08/11/2011 N YAK-7-6/488@.

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

What is UTII

The single 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 is established (imputed) by the state.

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

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (except for export).
• Property tax (except for objects for which the tax base 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 (until December 31, 2020, this limitation does not apply to cooperatives and economic societies whose founder is a consumer society or union).
• The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of disabled people.

Who cannot apply UTII

• Organizations and individual entrepreneurs whose employees exceed 100 people.
• 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 Tax Code of the Russian Federation.
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing leasing services for gas and gas filling stations.
• Educational, health and social welfare institutions providing catering services.
• Organizations classified as the largest taxpayers.

The criteria for classifying an organization as a major taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/308@. There are 2 categories of largest taxpayers: regional and federal levels.

Regional organizations include those that meet the following conditions:

• The annual income ranges from 2 to 20 billion rubles.
• The average number of employees is not less than 50 people.
• Assets range from 100 million rubles. up to 20 billion rubles, or the total amount of accrued taxes and fees is from 75 million rub. up to 1 billion rubles

The largest taxpayers at the federal level include organizations:

• The total volume of accrued taxes is not less than 1 billion rub. For organizations providing communication and transport services, the amount of taxes must exceed 300 million rubles.
• The total income exceeds 20 billion rubles

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

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

Note: an organization that applies special tax regimes cannot be classified as the largest taxpayer.

note, the bill of June 2, 2016 extended the validity of UTII until 2021. Subsequently, this taxation regime is planned to be abolished altogether.

Types of activities falling under UTII

Classifier of types of activities for which the use of UTII is provided

In each municipality, local authorities independently decide for which types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII has not been established.

Transition to UTII in 2019

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

The application is submitted to the Federal Tax Service at the place of business, but in the case of providing such services as:

• Delivery or peddling retail trade.
• Advertising on vehicles.
• Provision of motor transport services for the transportation of passengers and goods

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

If the activity is carried out in several places of one city or district (with one OKTMO), then there is no need to register as a UTII payer with 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 payer of UTII.

Conditions for the transition to switch to UTII in 2019

• The number of employees is less than 100 people.
• The share of participation of other organizations is no more than 25%.
• An organization or 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).
• UTII has been introduced in the territory in which the activity is planned.

Calculation of UTII tax in 2019

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

UTII = Basic profitability x Physical indicator x K1 x K2 x 15%

Basic yield is established by the state per unit of physical indicator and depends on the type of business activity.

Physical indicator Each type of activity has its own (usually the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1– deflator coefficient. Its value is established for each calendar year by the Ministry of Economic Development of Russia. IN 2019 this coefficient is equal K1 = 1.915.

K2– correction factor. It is established by municipal authorities 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 (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

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

Calculation of UTII tax for the quarter

To calculate UTII for the quarter It is necessary to add up the tax amounts by month. You can also multiply the tax amount for one month by 3 , but only on the 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 less than a 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 activity 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 types of activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts must 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 without employees can reduce 100% UTII tax on the amount of fixed payments paid for yourself in the tax period (quarter). Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount is paid on time within the calendar year, i.e. from January 1 to December 31).

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

  Also, if insurance premiums were paid for one tax period in another (for example, for the 4th quarter of 2018 in the 1st quarter of 2019), they can also be taken into account when calculating the tax for the 1st quarter of 2019. (Letter dated March 29, 2013 No. 03-11-09/10035).

• Individual entrepreneurs and organizations with employees may 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, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves if they have 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 individual entrepreneurs applies only to those quarters in which he had employees.

• Individual entrepreneurs on UTII can take into account the costs of purchasing and installing an online cash register in the amount of 18,000 rubles. when calculating tax. In order to receive this benefit, an individual entrepreneur must register an online cash register during the period from February 1, 2017 to July 1, 2019, and 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.

  note that 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.

An example of calculating UTII tax with a reduction for insurance premiums

Initial data

Let’s assume that in 2019, individual entrepreneur V.M. Antonov. provided shoe repair services in Balashikha (Moscow region).

Basic yield 7500 rub.

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

Coefficient K1 in 2019 it is equal to 1,915 .

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

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

For myself IP Antonov V.M. paid fixed insurance premiums in 2019 in the amount of RUB 36,238

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 1.915x 0.8 x 3 months x 15% = RUB 10,341

The resulting tax amount can be reduced by insurance premiums paid for the employee and fixed contributions for yourself, but no more than 50% .

Thus, IP Petrov V.M. in each quarter it will be necessary to pay RUB 5,171(RUB 10,341 x 50%).

An example of calculating UTII for individual entrepreneurs without employees

Initial data

In 2019, Ivanov A.A. provided veterinary services in Smolensk.

Basic yield for this type of activity is 7500 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 equal 1 (IP itself).

Coefficient K1 in 2019 it is equal to 1,915 .

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

Quarterly Ivanov A.A. paid insurance premiums for himself. In total he paid RUB 36,238(9,059.5 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 1.915 x 1 x 3 months x 15% = RUR 6,463

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov V.M. You don’t have to pay anything based on the results of the quarter (6,463 rubles – 9,059.5 rubles = 0 rubles)

An example of calculating UTII for an individual entrepreneur without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2019 Sergeev A.A. provided services for repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow region.

Basic yield for this type of activity is 12,000 rub.

The physical indicator is number of employees (including individual entrepreneurs).

Coefficient K1 in 2019 it is equal to 1,915 .

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

In the 1st quarter of 2019, Sergeev paid insurance premiums for himself for the 4th quarter of 2018 and the 1st quarter of 2019 in a total amount of 17,155.7 rubles. (8,096.2 rubles for the 4th quarter of 2018 and 9,059.5 rubles for the 1st quarter of 2019).

Tax calculation for the 1st quarter of 2019

12,000 rub. x 1 x 1.915 x 1 x 3 months x 15% = RUB 10,341

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

Thus, IP Sergeev A.A. for 1st quarter you will need to pay RUB 1,281(RUB 10,341 – 9,059.5).

Deadlines for paying UTII tax in 2019

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2019

Note: in 2019, tax payment deadlines do not fall on holidays and weekends, and therefore are not shifted, but the deadline for paying UTII for the 4th quarter falls on a weekend (Saturday), which is why it is postponed to January 27, 2020.

Tax must be paid quarterly on time until the 25th first month of the next quarter.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. The code does not regulate in what form this should be done, so 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 purchasing it. But, at the same time, it is important to remember that it is necessary to conduct only taking into account 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.

Deadlines for submitting UTII declarations in 2019

Note: due to the fact that the deadlines for submitting the UTII declaration for the 1st, 2nd and 3rd quarter of 2019 fall on weekends (April 20 and July 20 are Saturdays, and October 20 is Sunday), they are postponed to the first working day - 22 April, July 22 and October 21 respectively.

Accounting and reporting

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

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

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

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

Learn more about financial statements

Cash discipline

Organizations and individual 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.

Learn more about cash discipline.

note, since 2017, all individual entrepreneurs and organizations carrying out settlements using cash and electronic means of payment (with some exceptions) have switched to online cash registers. For individual entrepreneurs on UTII, this will need to be done a little later, namely, no later than July 1, 2019.

Additional reporting

Combining UTII with other tax regimes

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition to this, it is necessary apart For each taxation system, maintain 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 types of activities. As a rule, there are no difficulties with the division of income. In turn, the situation with expenses is somewhat more complicated.

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

Loss of the right to use UTII

An organization and individual entrepreneur loses the right to use UTII if at the end of the tax period (quarter) the average number of employees exceeded 100 people, as well as if the share of participation of other organizations was more than 25%.

If an organization and individual entrepreneur use only UTII, then if they lose the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If, along with UTII, you use the simplified tax system, then if you lose the right to imputation, you will automatically be transferred to the simplified tax system as the main tax regime. In this case, re-submitting an application for transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, with the exception of the case when an individual entrepreneur or organization ceases to be a payer of the imputed tax. 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 activity on UTII in 2 copies (for organizations - UTII form-3, for individual entrepreneurs - UTII form-4) and submit it to the tax service.

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

Frequently asked questions about the use of UTII

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

The start date of business is the day the first income is received. Thus, when submitting an application to switch to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of a transfer and acceptance certificate for the premises.

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

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

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

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

Does an individual entrepreneur on UTII have the right to provide services for the transportation of passengers and cargo 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 business 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 held by taxpayers on the balance sheet, or leased (received), including under leasing and sublease agreements.

Article 346.27 of the Tax Code of the Russian Federation defines that vehicles include motor vehicles intended for transporting passengers and goods on roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and trailers.

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

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