Income under the patent taxation system. Patent taxation system (PTS). Application and registration

Patent system taxation (PSN) in 2016 remains in demand by many individual entrepreneurs. The base rate for a “patent” is 6% of the base yield. In order to work according to this scheme, an entrepreneur simply needs to buy a patent. But this can only be done if the number of hired employees of the individual entrepreneur does not exceed 15 people. Tax expert Lyudmila Fomicheva spoke about the nuances of using the patent tax system.

Who has the right to apply the patent system

PSN is regulated in general by Chapter 26.5 of the Tax Code of the Russian Federation and in more detail by local legislation. This special tax regime can only be applied by individual entrepreneurs operating in the region where the law of a constituent entity of the Russian Federation has decided to introduce PSN.

The list of types of business activities subject to taxation under the PSN is limited. To find out what types of services are subject to the PSN in a specific subject of the Russian Federation, you need to familiarize yourself with the law governing the application of a special tax regime in this subject.

The list of activities for which an individual entrepreneur can buy a patent for 2016 includes 63 items. These are mainly services related to cargo transportation, repair of clothing and equipment, repair of jewelry, dry cleaning of clothes, repair and decoration of premises, glazing of balconies, car rental, catering, retail trade(carried out through a stationary retail chain with a sales floor area of ​​no more than 50 square meters for each object of trade organization), etc.

PSN does not apply to types of business activities carried out under a simple partnership agreement (joint activity agreement) or a property trust management agreement (clause 6 of Article 346.43 of the Tax Code of the Russian Federation).

In 2016, an individual entrepreneur can buy a patent if his staff employs no more than 15 people during the tax period for all types of business activities he carries out (Article 346.43. Tax Code of the Russian Federation).

If an organization operates in two or more regions, a patent will have to be purchased for each of them.

Maximum size potential income on a patent (clause 9 of Article 346.43 of the Tax Code of the Russian Federation, taking into account Order of the Ministry of Economic Development of Russia dated October 20, 2015 N 772) in 2016 is equal to 1,329,000 rubles. The specific amount of such income is determined by the legislative (representative) bodies of the constituent entities of the Russian Federation. Moreover, they have the right to increase the maximum potential income (1,329,000 rubles) by 3, 5 and 10 times, depending on the type of activity. Potential annual income is needed to calculate the value of a patent.

PSN can be combined with other tax regimes. In this case, the entrepreneur is obliged to keep separate records of property, liabilities and business transactions in accordance with the procedure established within the framework of the applicable tax regime (clause 6 of Article 346.53 of the Tax Code of the Russian Federation).

Patent form

The transition to a patent taxation system or a return to other taxation regimes for individual entrepreneurs is carried out voluntarily (clause 2 of article 346.44 of the Tax Code).

A document certifying the right to use PSN is patent to carry out one of the types of entrepreneurial activity, in respect of which the law of a constituent entity of the Russian Federation has introduced a “patent” special regime (clause 1 of Article 346.45 of the Tax Code of the Russian Federation). The patent form for the right to use the patent taxation system was approved by Order of the Federal Tax Service of Russia on November 26, 2014 No. ММВ-7-3/599@.

When an individual entrepreneur conducts several types of business activities, a patent must be purchased for each type of activity separately.

The patent is valid in the territory of that municipality, urban district, city federal significance or a subject of the Russian Federation, which is indicated in the patent (clause 1 of Article 346.45 of the Tax Code of the Russian Federation).

A patent is issued from any date, for a period from 1 to 12 months inclusive within a calendar year (clause 5 of Article 346.45 of the Tax Code of the Russian Federation).

Tax period patent for individual entrepreneurs - one calendar year. If a patent is issued for a period of less than a calendar year, the tax period is the period for which the patent was issued. In the event of termination of a business activity in respect of which the patent tax system was applied before the expiration of the patent, the tax period is recognized as the period from the beginning of the patent until the date of termination of such activity.

When using PSN, individual entrepreneurs have the right not to keep accounting records, and may also not use a cash register when making cash payments or payments using payment cards.

How to get a patent

To switch to PSN, you must submit a corresponding application no later than 10 days before the start of its application (Form 26.5 1). You can fill out and print the application yourself. The application form for a patent was approved by order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3/591@.

An application for a patent can be submitted simultaneously with the registration of an individual entrepreneur, or no later than 10 days before the start of application of the PSN (Clause 2 of Article 346.45 of the Tax Code of the Russian Federation). When an individual entrepreneur conducts several types of business activities, a patent must be purchased for each type of activity separately.

When carrying out activities at the place of residence, the application is submitted to tax authority at the place of residence, and when carrying out activities in a subject of the Russian Federation in which the entrepreneur is not registered with tax authorities, the individual entrepreneur submits an application for a patent to any territorial tax authority of this subject of the Russian Federation of his choice.

The application can be submitted personally or through a representative, sent in the form postal item with a description of the attachment or transmitted in electronic form via telecommunication channels.

In general, within 5 days from the date of receipt of the application, the tax authority is obliged (clause 3 of Article 346.45 of the Tax Code of the Russian Federation):

issue an IP patent. If the application was submitted simultaneously with documents for state registration as an individual entrepreneur, then this 5-day period is counted, in fact, from the moment of state registration. True, as a rule, a patent is issued to an individual entrepreneur along with a certificate of his registration as an individual entrepreneur;

or notify him of the refusal to issue a patent.

They may refuse for the following reasons:

indication in the application of a type of activity that, in accordance with the law of the constituent entity of the Russian Federation, does not apply to “patent”;

incorrect indication of the patent validity period (it can be from 1 to 12 months inclusive, but within a calendar year);

violation of the conditions for the transition to the PSN established in paragraph. 2 clause 8 article 345.45 of the Tax Code of the Russian Federation. We are talking about situations where an individual entrepreneur has previously applied a “patent” special regime and lost the right to it. In this case, it will be possible to reapply PSN for the same type of business activity no earlier than the next calendar year;

the presence of arrears in taxes paid in connection with the use of PSN. Obviously, this is also irrelevant for a newly registered individual entrepreneur.

Registration of an individual entrepreneur as a taxpayer using PSN is carried out by the tax authority to which he applied for a patent (clause 1 of Article 346.46 of the Tax Code of the Russian Federation). The date of registration is the date of commencement of the patent.

Deregistration is carried out by the tax authority within 5 days from the date of expiration of the patent.

While the patent is valid, closer to the end of its term you can get a new one for the same type of activity, so that your work on the patent does not stop for a day. To do this, you must submit an application to the tax office at your place of residence no later than 10 days before the start of the new patent. In such a situation, it is important to pay on time valid patent. If you do not do this, you will lose the right to both the new and the old patent. Even though a new patent has already been received. The Ministry of Finance of Russia came to this conclusion in letter dated 07/06/2015 N 03-11-09/38742. And the tax authorities brought it to the attention of all inspectorates (letter of the Federal Tax Service of Russia dated August 12, 2015 N GD-4-3/14231). This means that local controllers will take into account this explanation from financiers.

Thus, if you plan to purchase a new patent, be sure to pay for the old one within the deadlines established by law. After all, failure to pay for a patent on time results in loss of the right to the patent taxation system. And you will be able to apply this special regime again no earlier than from the next calendar year (Clause 8 of Article 346.45 of the Tax Code of the Russian Federation). In this case, from the beginning of the month for which the old patent was issued, you will have to switch to the general tax regime. And pay general taxes, as well as submit reports on them.

To renew an individual entrepreneur’s annual patent for the next year, you must submit an application to the territorial tax authority before December 20 of the current year.

What taxes does PSN replace?

PSN provides for the exemption of an entrepreneur from a number of taxes (clause 10, clause 11 of Article 346.43 of the Tax Code of the Russian Federation): VAT, personal income tax, property tax individuals.

Personal income tax is not paid in respect of income received in the implementation of types of business activities in respect of which the PSN is applied.

Property tax for individuals is not paid in relation to property used in carrying out types of business activities in respect of which the PSN is applied (clauses 2 and 3 of Article 346.11 and Article 378.2 of the Tax Code of the Russian Federation). But it is paid from real estate, tax base by which it is determined as cadastral value regardless of whether they use the relevant property in “patent” activities or not.

VAT is generally not paid, except for the tax payable:

when carrying out types of business activities for which the PSN does not apply,

when importing goods into the territory of the Russian Federation and other territories under its jurisdiction,

when carrying out transactions taxed in accordance with Article 174.1 of the Tax Code of the Russian Federation.

Loss of the right to use PSN

According to paragraph 6 of Art. 346.45 of the Tax Code of the Russian Federation, an entrepreneur is considered to have lost the right to use PSN if:

Since the beginning of the calendar year, the amount of its income from sales for all types of business activities to which the PSN is applied has exceeded 60 million rubles. If, from the beginning of the calendar year, income exceeds this amount, it will be necessary to switch to the general taxation regime from the beginning of the tax period for which the patent was received. When combining the PSN and the simplified taxation system, income from sales under both tax regimes is taken into account;

The individual entrepreneur did not pay tax in established deadlines;

During the tax period, the average number of employees for all types of business activities exceeded 15 people. The limitation on the average number of employees is determined for the period for which the patent was issued. For example, if a patent is issued for a calendar year, the average number of employees is determined by year. And if for individual months the average number of employees turned out to be greater than that for which the patent was purchased, but in general for the tax period it remained within the declared limits, then there is nothing to worry about.

If an entrepreneur sees that there is a need to attract such a number of workers, taking into account which, based on the results of the tax period under the PSN, the average number will go beyond the limits allowed by the received patent, it is better to purchase an additional patent in advance.

An application for loss of the right to use PSN is submitted to the tax authority within 10 calendar days from the date of the occurrence of the circumstance that is the basis for the loss of the right (clause 8 of Article 346.45 of the Tax Code of the Russian Federation).

Deregistration is carried out within 5 days from the date the tax authority receives the application or from the date of expiration of the tax payment deadline, if the taxpayer did not pay the tax within the established time frame.

Changes in physical indicators,
affecting tax calculation

When working for PSN, you pay tax based on the potential income established by the regional authorities (clause 1 of Article 346.48 of the Tax Code of the Russian Federation). At the same time, the cost of potential income in different regions may vary depending on indicators such as the average number of employees, the number vehicles and other business objects. You indicate your indicators in the application for the use of PSN, submit it to the Federal Tax Service, and thus you form the final value of the patent.

But already in the process of working in the patent regime, the number of physical indicators on which the cost of the patent depended may change. And both up and down. For example, at first you had three employees, and then there were five. Or, let’s say, at the beginning of your business you bought a patent for 10 premises for rent, and then sold half of them. How this will affect the calculation of the “patent” tax was explained by specialists from the Russian Ministry of Finance in letters dated 06/23/2015 N 03-11-11/36170 and dated 02/03/2014 No. 03-11-12/3992.

If the number of physical indicators has increased, then you do not have the right to recalculate the tax upward and pay it additionally yourself - this possibility is not provided for by the Tax Code of the Russian Federation. In such a situation, regarding the new indicators, you will have to acquire a new (additional) patent. Or switch to a different taxation regime. If you do not register new document or do not switch to another system, then all income received will be taxed in accordance with general regime taxation. And you will have to file tax returns on them.

Therefore, if you have new indicators in your activities, no later than 10 days before the start of activities with updated indicators, submit an application for a patent to the Federal Tax Service. Or switch to a different taxation regime for your “expanded” business - general, simplified tax system or UTII. It is not prohibited to combine PSN with these modes (clause 1 of Article 346.43 of the Tax Code of the Russian Federation).

If the number of physical indicators you have has become smaller, then you cannot recalculate the tax and return the overpayment - the Tax Code does not provide for this either. Therefore, as before, continue to apply the old patent in relation to previously declared indicators (letter of the Ministry of Finance of Russia dated June 23, 2015 N 03-11-11/36170).

If actual income
exceeded potential

Entrepreneurs with a patent pay tax under the PSN based on the potential income they can receive (clause 1 of Article 346.48 of the Tax Code of the Russian Federation). Its value is established by the regional authorities depending on the type of activity (Article 346.47 of the Tax Code of the Russian Federation). The “patent” tax does not depend on actual income (letter of the Ministry of Finance of Russia dated May 29, 2015 N 03-11-11/31236).

As noted, the value of the patent is calculated from it. But this does not mean that your income should be no more than this amount.

Many entrepreneurs are concerned about the question: if during the validity period of the patent actual income was received that exceeds the potential amount, is it necessary to pay tax on the difference. The Ministry of Finance of Russia, in a letter dated February 27, 2015 N 03-11-12/10137, indicated that there is no need to pay tax on such a difference. Moreover, neither within the framework of the patent regime, nor within the framework of the general system.

However, entrepreneurs must remember the maximum income limit established by clause 6 of Article 346.45 of the Tax Code of the Russian Federation, for PSN - 60 million rubles for those types of activities for which patents have been acquired. If an entrepreneur’s income exceeds the established amount, he loses the right to use PSN.

Termination of activities under the patent system

An individual entrepreneur is obliged to notify the tax authority of the termination of business activities in respect of which the PSN is applied within 10 calendar days from the date of closure of the “patent” business (clause 8 of Article 346.45 of the Tax Code of the Russian Federation).

Deregistration is carried out within 5 days from the date the tax authority receives the Application for termination of business activities in respect of which the patent tax system was applied (form 26.5-4).

The date of deregistration is the date of termination of the business activity in respect of which the PSN was applied.

Article 346.51 of the Tax Code of the Russian Federation, which establishes the procedure for calculating the “patent” tax, as well as the procedure and terms for its payment, does not provide for recalculation of the tax on a patent in the event of termination of business activity earlier than the period for which the patent was issued.

The Ministry of Finance of the Russian Federation, in a letter dated May 25, 2016 No. 03-11-11/29934, indicated that the cost of a patent in the event of completion of business activity earlier than the period for which the patent was issued is subject to recalculation based on the actual time of implementation of the relevant business activity in calendar days. The condition is that the tax office must be notified accordingly. If, as a result of such recalculation, a period is formed, then it can be offset against the payment of other taxes. If arrears arise, the individual entrepreneur is obliged to pay it no later than the deadlines specified in the patent.

An individual entrepreneur who has lost the right to use the PSN or has ceased business activities in respect of which the PSN was applied before the expiration of the patent has the right to switch again to the PSN for the same type of business activity no earlier than from the next calendar year (clause 8 of Article 346.45 of the Tax Code RF).

Tax calculation procedure

According to Art. 346.50 of the Tax Code of the Russian Federation, the tax rate within the framework of the application of PSN is set at 6% of the basic yield (with the exception of the Republic of Crimea and the city of Sevastopol, for which reduced rates are provided).

The amount of tax paid under the PSN does not depend on the amount of income actually received or not received by the individual entrepreneur. It is determined based on the amount of potential annual income established for each type of activity, determined by the law of the subject of the Russian Federation.

To find out the amount of potential annual income and calculate how much a patent costs, you need to familiarize yourself with the law governing the application of a special tax regime in this subject of the Russian Federation.

The amount of “patent” income may depend on the following indicators:

(or) the average number of employees (not more than 15 people);

(or) the number of vehicles, their carrying capacity or the number of seats;

(or) the area or number of separate objects when it comes to leasing residential and non-residential premises, retail or catering activities.

The right to establish the potential annual income from a patent depending on these indicators is given to regional authorities.

As an example, here is the cost of some patents in Moscow for 2016:

for an individual entrepreneur providing hairdressing and cosmetic services, operating in all municipalities of the city - 54,000 rubles;

for individual entrepreneurs engaged in furniture repair and manufacturing - 36,000 rubles;

for an individual entrepreneur engaged in jewelry repair - 36 000 rubles


for an individual entrepreneur engaged in the transportation of passengers - 90,000 rubles(15-seater minibus).

If an individual entrepreneur receives a patent for a period less than 12 months the tax is calculated by dividing the amount of potential annual income by 12 months and multiplying the result by the number of months of the period for which the patent was issued.

The calculation of the amount of tax to be paid is made by the tax authority directly in the patent (on the reverse side) and, accordingly, is clear to the taxpayer.

Subjects of the Russian Federation are given the right to establish a zero tax rate for individual entrepreneurs who registered for the first time after the entry into force of the relevant laws of the constituent entities of the Russian Federation and carry out activities in the production, social and (or) scientific spheres. This provision has been provided for since January 1, 2015 in paragraph. 1 clause 3 art. 346.50 of the Tax Code of the Russian Federation and applies until January 1, 2021. The zero tax rate under the patent taxation system for start-up businessmen (clause 3 of Article 346.50 of the Tax Code of the Russian Federation) is applied only in those regions of the Russian Federation where a zero tariff has been introduced by law.

Types of entrepreneurial activity in the production, social and scientific spheres, in respect of which a tax rate of 0% is established, are determined by the constituent entities of the Russian Federation in accordance with paragraph 2 and paragraphs. 2 clause 8 art. 346.43 of the Tax Code of the Russian Federation on the basis All-Russian classifier services to the population, approved. Resolution of the State Standard of Russia dated June 28, 1993 N 163 and (or) the All-Russian Classifier of Types of Economic Activities, approved. By order of Rosstandart dated January 31, 2014 N 14-Art.

If the taxpayer carries out types of business activities in respect of which a patent tax system is applied with a tax rate of 0%, and other types of business activities in respect of which a patent tax system is applied with a tax rate of 6% or another taxation regime, then this taxpayer is obliged to maintain separate accounting income.

If taxpayers meet the stipulated requirements, then they can apply a zero rate from the date of state registration as individual entrepreneurs continuously for no more than two tax periods within two calendar years (paragraph 2, paragraph 3, article 346.50 of the Tax Code of the Russian Federation).

The laws of constituent entities of the Russian Federation may establish restrictions on the use by taxpayers of a tax rate of 0%, including in the form of: restrictions on the average number of employees; restrictions size limit income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation, received by an individual entrepreneur when carrying out a type of business activity in respect of which a tax rate of 0% is applied.

In case of violation of restrictions on the application of a tax rate of 0%, the individual entrepreneur is considered to have lost the right to apply a tax rate of 0% and is obliged to pay tax at a different tax rate provided for by the Tax Code of the Russian Federation for the tax period in which these restrictions were violated.

Tax payment

A patent (at a rate other than 0%) is paid to the details of the tax office where it was received. Patent renewal must be done in a timely manner. If the patent was not paid within the established time frame or the payment amount was less than the established one, then the individual entrepreneur loses the right to use the patent.

Tax payment deadlines (clause 2 of Article 346.51 of the Tax Code of the Russian Federation):

If the patent expiration date less than 6 months, it is paid in the full amount of the tax no later than the expiration date.

1. If the patent is received for a period from 6 to 12 months, it is paid in two stages:

• in the amount of 1/3 of the amount no later than 90 calendar days after the start of its validity;

in the amount of 2/3 of the tax amount no later than no later than the expiration date.

The exception is cases when entrepreneurs during the tax period lose the right to apply a zero rate in accordance with clause 3 of Art. 346.50 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation. Such persons, according to paragraph 3 of Art. 346.51 of the Tax Code of the Russian Federation, the tax is transferred no later than the expiration date of the patent. Those. The payment terms in this case do not depend on the period for which the patent was issued.

Insurance contributions to the Pension Fund, FFOMS, Social Insurance Fund
in 2016 for individual entrepreneurs “for themselves”

Each individual entrepreneur must make contributions to extra-budgetary funds for himself, and it does not matter at all whether he actually conducts entrepreneurial activity, and whether it brings him income. Payment of insurance premiums gives entrepreneurs the opportunity to receive a pension upon reaching the appropriate age, as well as the right to receive free medical care.

Contributions to the Compulsory Medical Insurance Fund and the Pension Fund are mandatory. All individual entrepreneurs must list mandatory insurance premiums“for yourself” in fixed amounts (Part 1, Article 14 Federal Law dated July 24, 2009 No. 212-FZ, hereinafter referred to as Law No. 212-FZ):

in the Pension Fund of the Russian Federation - for compulsory pension insurance at a rate of 26% (depending on the amount of potential income);

in the Federal Compulsory Medical Insurance Fund - for compulsory health insurance at a rate of 5.1% (does not depend on the amount of potential income).

Entrepreneurs are required to pay these contributions, regardless of their age and type of business. Work on employment contract in an organization or with another individual entrepreneur does not relieve the entrepreneur from the obligation to pay insurance premiums “for himself”.

Individual entrepreneurs are required to calculate insurance premiums independently (Part 1, Section 16 of Law No. 212-FZ). The funds do not send them notifications with already calculated contribution amounts.

To calculate the amount of contributions, the value of the federal minimum wage established at the beginning of the year for which contributions are paid is used. From January 1, 2016, the minimum wage was set at 6,204 rubles. Accordingly, the minimum amount of insurance premiums in 2016 for an individual entrepreneur who worked all year will be:

for health insurance - 6204 rubles (1 minimum wage) x 12 months x 5.1% = 3,796 rubles 85 kopecks;

for pension insurance - 6204 rubles (1 minimum wage) x 12 months x 26% = 19,356 rubles 48 kopecks. If the payer of contributions was born in 1967 or younger, and he wrote an application for the transfer of the funded part of contributions to a non-state pension fund, then contributions to the Pension Fund will amount to 14,889.6 rubles for the insurance part (6,204 rubles × 20% × 12 months), for the funded part - 4,466 .88 rubles (6204 rubles × 6% × 12 months). If the payer was born in 1966 and older, or if the payer was born in 1967 and younger, but did not write an application for the transfer of the funded part of the contributions to the NPF, then the entire amount (19,356.48 rubles) will go to the insurance part. But remember that in any case, in 2016, contributions to the Pension Fund are paid in one payment. Divides into insurance and savings parts itself Pension fund.

The above contribution amount for pension insurance is calculated at the minimum wage only in relation to the entrepreneur’s income up to 300,000 rubles. For potential income exceeding 300,000 rubles, the individual entrepreneur must pay contributions to the Pension Fund of the Russian Federation in the amount of 1% of the excess amount.

According to clause 5, part 8, art. 14 of Law N 212-FZ for an individual entrepreneur using PSN, income for the purpose of calculating contributions for oneself is determined in accordance with Art. Art. 346.47 and 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated. And the amount of income actually received by the individual entrepreneur is not taken into account.If the patent is purchased for an incomplete year, then the annual potential income is divided by 12 and multiplied by the number of months for which the patent was purchased. If there are several patents, then the income from them is summed up.

In this case, the amount of insurance contributions cannot be more than the product of 8 times the minimum wage and the pension contribution rate increased by 12 times (subclause 2, clause 1.1, article 14 of Law No. 212-FZ). In 2016, the maximum is 154,851.84 rubles = 8 × 6,204 rubles × 26% × 12 months.

Example
For this type of activity in 2016, a potential income of 400,000 rubles was established. The individual entrepreneur must pay:
1. For pension insurance - 19,356.48 rubles (based on 1 minimum wage) + 1% of 100,000 (400,000 - 300,000) = 20,356.48 rubles.
2. For health insurance - 3,796.85 rubles.

The obligation to pay insurance premiums “for yourself” arises from the moment state registration of an individual as an individual entrepreneur and continues until information about him is excluded from the Unified State Register of Individual Entrepreneurs. If the status of an individual entrepreneur is obtained (or lost) during the billing period (year), then fixed pension and medical contributions must be calculated only for the period of activity. Therefore, an individual entrepreneur must pay insurance premiums in the amounts indicated above if he was in the status of an individual entrepreneur for the entire 2016.

If an individual entrepreneur was registered during 2016 or ceased operations in 2016, then contributions are paid in proportion to the time spent in individual entrepreneur status.

In 2016, contributions (including contributions for compulsory health insurance) are paid not to the tax office, but to the Pension Fund.

Deadline for payment of insurance premiums to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation from the total profitability, not exceeding 300 000 for 2016 ( 23,153.33 rubles = 19,356.48 to the Pension Fund + 3,796.85 to the Federal Compulsory Medical Insurance Fund) – no later than December 31, 2016. The amount can be paid either in one lump sum or in installments. Please note that December 31, 2016 falls on a Saturday, so the deadline for payment of contributions is postponed to the first working day of 2017 (Part 7, Article 4 of Law No. 212-FZ).

For pension contributions calculated from total return over 300,000 rubles, the payment deadline is different. These contributions must be transferred no later than April 1 of the following year. However, April 1, 2017 will also fall on a Saturday, so additional pension contributions for 2016 must be paid no later than April 3, 2017 (Clause 2, Part 1.1, Article 14, Part 2, Article 16 of Law No. 212-FZ).

If the individual entrepreneur ceases its activities, then contributions for compulsory pension and health insurance will need to be paid within 15 calendar days after exclusion from the Unified State Register of Individual Entrepreneurs (Part 8, Article 16 of Law No. 212-FZ).

Pension and medical contributions must be transferred according to the following BCC:

392 1 02 02140 061100 160 - insurance premiums paid by individual entrepreneurs for themselves to the Pension Fund of the Russian Federation in a fixed amount, credited to the Pension Fund of the Russian Federation for the payment of an insurance pension (calculated on income less than 300,000 rubles);

392 1 02 02140 061200 160 - insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated from income over 300,000 rubles);

392 1 02 02103 08 1011 160 - insurance premiums for compulsory health insurance in a fixed amount.

In pp. 1, 3, 6-8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” lists the periods for which you can not pay contributions, while remaining an individual entrepreneur. These include:

time of military service under conscription;

the period of care of one of the parents for each child until he reaches the age of 1.5 years, but not more than 6 years in total;

the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;

period of residence of spouses of military personnel undergoing military service under a contract, together with spouses in areas where they could not work due to lack of employment opportunities, but no more than 5 years in total;

period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.

These periods can be excluded from the calculation of the amount of contributions only if two conditions are simultaneously met (Part 6, Article 14 of Law No. 212-FZ):

during the listed periods no business activity was carried out;

There are documents confirming the absence of entrepreneurial activity. In a specific case, the list necessary documents It is advisable to check with your territorial Pension Fund office.

It should be noted that Chapter 26.5 of the Tax Code of the Russian Federation (Article 345.51), regulating the PSN, does not contain provisions providing for the possibility of reducing the cost of a patent by the amount of insurance contributions paid for compulsory pension insurance, as well as by the amount of contributions paid to the Social Insurance Fund as individual entrepreneurs who have employees, and individual entrepreneurs who do not have employees and pay insurance premiums only for themselves. Therefore, the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

Contributions to the Social Insurance Fund are voluntary. Individual entrepreneurs are not required to pay insurance contributions for social insurance in case of temporary disability and in connection with maternity in the Social Insurance Fund “for themselves”. But they can do this voluntarily (Part 5, Article 14 of Law No. 212-FZ).

The insurance contribution to the Social Insurance Fund for the year does not depend on the amount of income received and is calculated from the minimum wage = minimum wage x tariff x 12 months. In 2016 it is 2,158.99 rubles (6,204 rubles × 2.9% × 12 months).

The deadline for transferring voluntary contributions to the Social Insurance Fund is no later than December 31 (Part 4, Article 4.5 of Law No. 255-FZ). These contributions can also be paid either in parts or at a time (clause 4 of the Rules approved by Decree of the Government of the Russian Federation dated October 2, 2009 No. 790).

If an individual entrepreneur decides to voluntarily transfer “for himself” contributions for temporary disability and in connection with maternity, then he will have to pay the entire amount fixed payment per year. The law does not allow reducing the amount of the contribution to the Social Insurance Fund in connection with the acquisition (loss) of individual entrepreneur status in the middle of the year, as well as in the event of suspension of activities for the above reasons (for example, for the period of child care).

Full payment of insurance premiums for the current year gives the entrepreneur the right from the beginning of the next year to receive insurance coverage upon the occurrence of insured event(Part 6, Article 4.5 of Law No. 255-FZ). In other words, if an individual entrepreneur transfers voluntary contributions in the amount of 2,158.99 rubles to the Social Insurance Fund for 2016, then in 2017 he will have the right upon the occurrence of an insured event (for example, illness or maternity leave) receive the appropriate benefit at the expense of the Social Insurance Fund (Part 6, Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ).

To start paying contributions to the Social Insurance Fund “for yourself,” an individual entrepreneur must register as an insurer. To do this, you need to submit an application and a copy of your identity document to the Social Insurance Fund at your place of residence (clause 12 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated February 25, 2014 No. 108n).

There is no need to transfer insurance premiums against industrial accidents and occupational diseases “for yourself”.

It is worth noting that starting from 2017, everything should change dramatically, since contributions to the Pension Fund, FFOMS and Social Insurance Fund will be replaced by the so-called ESSS (Unified Social Insurance Tax), which will be collected by tax authorities, and not by the Pension Fund.

Insurance premiums “for employees”

If the entrepreneur’s activities involve attracting employees, then he already acts as an employer. Individual entrepreneurs are required to pay insurance premiums from payments and rewards accrued, in particular, in favor of individuals within the framework of labor relations And civil contracts to perform work and provide services (Part 1, Article 7 of Law No. 212-FZ). Individual entrepreneurs pay insurance premiums against industrial accidents and occupational diseases for employees in accordance with the general procedure.

Accordingly, not only the payment is added to the expenses of the individual entrepreneur wages, but also certain contributions for each hired person. If the payer of insurance premiums simultaneously belongs to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each basis.

Individual entrepreneurs on PSN have the right to pay insurance premiums for hired workers at a reduced rate if they conduct almost all “patent” types of activities listed in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation (clause 14, clause 1, article 58 of Law No. 212-FZ). For example, if you are engaged in home renovation or provide hairdressing services, then when paying wages to employees you will have to make contributions only to the Pension Fund of the Russian Federation at a rate of 20% (Part 3.4 of Article 58 of Law No. 212-FZ). You will not have to transfer payments to the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund from payments to employees.

The exception is the business of leasing residential and non-residential premises, retail trade and catering services - for such activities, preferential rates of insurance premiums do not apply.

Individual entrepreneur reporting in 2016 (without employees)

Individual entrepreneurs using PSN have the right not to conduct accounting and are not required to provide financial statements anywhere.

Tax return to tax authorities not provided(Article 346.52 of the Tax Code of the Russian Federation).

Accounting for income received Necessarily is kept in the Income Book of an individual entrepreneur applying the patent taxation system (Article 346.53 of the Tax Code of the Russian Federation). This is done to control that the total amount of actual income received (and not potential income) for all patents does not exceed 60 million rubles per calendar year.

The form and procedure for filling out the book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The income book is kept separately for each patent received. In case of several patents, the accounting book is kept separately for each patent.

In the income book in chronological order based on primary documents in a “positional” way (all data for each individual transaction must be reflected in a separate line) reflect all business transactions related to the receipt of income from sales in the tax period (the period for which the patent was received).

Income from sales within the framework of the application of PSN includes revenue from the sale of goods (work, services) both of own production and previously acquired, proceeds from the sale of property rights (claims under the contract, securities). Reflection in the income book is carried out using the cash method (i.e. on the day the money is received).

The advance received is also recorded as income received. If an individual entrepreneur returns a previously received advance or prepayment, then the income of the tax period in which the return was made is reduced by the amount of the return.

The following income is not indicated in the accounting book: interest accrued by the bank on current account; interest on loans issued; fines and penalties received; property received free of charge, cash; other income not related to the sale of goods, works, services.

Example. Fragment of the income accounting book

Section I. Income

Individual entrepreneurs using the simplified taxation system - 6%, 15% or OSNO, according to Art. 346.43.Tax Code of the Russian Federation since the beginning of 2013 have the opportunity to conduct their business using the patent taxation system. In this article we will consider the main points and subtleties concerning the patent taxation system.

The patent tax system is applied only to individual entrepreneurs, and only in relation to certain types of services, retail trade described in Art. 346.43.Tax Code of the Russian Federation. Such as:

• photo studio services, photography;

• maintenance and repair of vehicles;

• provision of motor transport services for the transportation of goods by road;

• shoe repair, cleaning, painting and sewing;

• hairdressing and cosmetic services (beauty salons);

• leasing of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership; etc.

For a full list of services applicable under PSN, see .

Transition to a patent tax system

The transition to PSN is regulated in accordance with Art. 346.43.Tax Code of the Russian Federation, the rules are established by the subject where the individual entrepreneur is registered; depending on the subject, the amount of income to which tax calculation (the cost of the patent) is applied differs. You can switch to the PSN by submitting an application to the tax authority at the place of registration, the application must be submitted 10 days before the start of using the PSN, the tax authority will issue a patent within 5 working days from the date of receipt of the application, or notify with a decision to refuse to issue it.

Since 2014, an individual entrepreneur has the right, upon initial registration of himself as an individual entrepreneur, to submit an application to switch to PSN along with documents for registration.

Conditions for applying the patent system for individual entrepreneurs

There are a number of requirements under which PSN cannot be applied to individual entrepreneurs:

• the number of individual entrepreneurs is more than 15 people;

• annual revenue amounts to more than 60 million rubles. per year;

• The activities of individual entrepreneurs are carried out using simple partnership agreements or property trust management agreements.

If the number of employees becomes more than 15, or the annual revenue is more than 60 million rubles, then the tax office will deprive you of the right to apply PSN. Also, individual entrepreneurs are deprived of the right to use PSN in case of violations of patent payment.

Individual entrepreneurs who use the patent system may not use a cash register, but are required to issue a document confirming receipt of funds, such as a sales receipt or receipt.

Advantages of the patent system

By using PSN, an individual entrepreneur exempts himself from paying:

• Personal income tax (NDFL);

• Personal property tax persons;

• VAT (only within the patent system).

Disadvantages of the patent system

Despite the above exemptions from personal income tax, VAT and property tax, you will still need to pay annual fixed insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation;

Payment must be made according to established requirements (in the first month of use).

Patent validity period and payment procedure

A patent is issued to individual entrepreneurs for a period of one month to twelve months. Upon expiration of the period, it is necessary to extend it and pay; the PSN is not automatically extended.

Payment for a patent is carried out according to the following rules:

• If a patent is issued for a period of less than 6 months, payment is made in full, no later than the expiration date of the patent.

• In the case of registration of a patent for a period of 6 to 12 months, payment can be made in two payments: in the amount of 1/3 of the tax amount no later than ninety calendar days after the start of the patent, and the remaining amount in the amount of 2/3 of the tax amount on time no later than the expiration date of the patent.

How much does a patent cost for an individual entrepreneur?

The cost of the patent taxation system depends on the chosen type of activity and the subject of the Russian Federation, because Depending on the subject, the possible income of each type of activity changes.

How is a patent calculated?

And the patent is calculated at a rate of 6% of the potential income for the selected type of activity. The cost of a patent can be calculated using the formula: Possible potential income of your subject multiplied by 6%.

An example of the cost of the patent tax system in Moscow in 2019

Today you will learn:

• What is individual entrepreneur turnover;
• What restrictions exist on the turnover of individual entrepreneurs under the simplified tax system and patent;
• What awaits those who exceed turnover.

What is turnover

Turnover is the most important concept for individual entrepreneurs. It regulates the activities of the enterprise and determines the taxation system.

Turnover – all the funds that the company received during the year without taking into account expenses. That is, turnover represents the company's annual income.

The type of taxation that an entrepreneur can use depends on the annual income of an individual entrepreneur.

At the moment, an individual entrepreneur can choose one of the following taxation systems for his company:

• – involves the payment of such tax fees as, contributions from the payroll (30%), if you have employees, value added tax (varies from 0 to 20% depending on the type of activity of the company), .
• – a gentle option for small businesses; it is the most profitable for individual entrepreneurs. Under this system, an individual entrepreneur must contribute to the state budget either 6% of the enterprise’s total income or 15% of the organization’s profit.
• – according to this system, your contributions will depend on the scope of the organization’s activities. Payments are made once a year. Not all small businesses can use this system. The list of areas of employment of companies for which a patent is available is specified in Article 346.43 of the Tax Code.

These are the most universal forms of taxation; there are others, but they are used for organizations engaged in special areas of activity (agriculture, the service sector and others).

As you can see, the most favorable types of taxation are the simplified taxation system and patent. But there is one “but”. They both have a limit on the annual turnover of individual entrepreneurs. This issue is regulated by the Tax Code of the Russian Federation.

Individual entrepreneur turnover under the Patent regime

The maximum turnover of individual entrepreneurs using patents in 2019 is 60 million rubles per year. The company's turnover is taken to be the total revenue from all types of individual entrepreneur activities.

If the permitted turnover is exceeded, the entrepreneur has the right to choose one of the following taxation systems: simplified tax system, OSN. If the right to use the patent system is lost, the individual entrepreneur is transferred to the selected regime from the beginning of the tax period.

It is necessary to make a reservation that private entrepreneurs received the right to choose only in 2017; previously they were automatically transferred to common system taxation.

Maximum turnover of individual entrepreneurs under the simplified tax system

The turnover limit under the simplified tax system in 2019 was 150 million rubles. This change is reflected in Article 346.12 of the Tax Code of the Russian Federation.

Under the simplified regime, you can choose one of two options: payments from income (6%) or payments from income reduced by expenses.

If everything is clear with the first scheme, then when paying taxes according to the “income minus expenses” scheme, you need to figure it out. When applying the income-expenses scheme, you must subtract the amount of costs from the enterprise's revenue and multiply this difference by 15%. However, in some regions this rate is lower; in St. Petersburg, for example, it is 10%.

In addition, if your company has zero profit (that is, the difference between income and expenses is zero), then you will still have to pay tax. It will be equal to 1% of the income.

“Simplified” was created to support small and medium-sized businesses, so the presence of a limit on it is not surprising.

If you received more than 150 million rubles in income per year, then you will automatically be transferred to the main taxation system or to the single tax regime on temporary income if you are engaged in retail trade, provide repair, washing and servicing services for cars, are involved in veterinary medicine, advertising, transporting people and goods, providing accommodation services, providing retail space or parking space.

Please note that if you want to switch to the single tax regime, you need to fill out an application for the tax office, and this must be done within five days after the end of the quarter of work under the simplified tax system. Otherwise, you will be automatically transferred to OSN.

The transfer will be made on the first day of the quarter in which the income limit was exceeded.

If you are planning to switch to a simplified regime, you should track the residual value of your fixed assets. This figure will also be useful to you if you are already using the simplified tax system. The fact is that the amount of your funds also has a limit and for applying the simplified tax system it is 150 million rubles in 2019, it cannot be exceeded.

If you decide to switch to the simplified tax system in the new year, then the cost of fixed assets as of December 31 of last year should not exceed this limit.

Comparison of turnover by special modes

Let's summarize in table form.

How to maintain benefits when the individual entrepreneur turnover limit is exceeded

In this case, the entrepreneur can take into account each type of activity under different taxation regimes. In this case, your income and expenses for each area of ​​activity will be taken into account separately, which will allow you to maintain favorable conditions.

But even if this option doesn’t suit you, don’t despair. The transition to the main tax regime means that you have grown to “medium” or “large”, which is not bad at all.

Since 2013 in the territory Russian Federation a system was introduced to simplify doing business for individual entrepreneurs with a turnover of no more than sixty million rubles. Since 2015, some amendments have been made to the law. This will be discussed in this article.

An individual entrepreneur submits an application for a patent to the tax service of the region where business activities will be conducted. This can be done simultaneously with the registration of an individual entrepreneur, or no later than 10 days before the start of application of the patent tax system.

This means that if an entrepreneur is going to open a photo studio in Moscow, but he is registered in some other region of the Russian Federation, then he should contact the tax service of the city of Moscow.

Submitting an application

You can submit an application in several ways:

• come to the tax authority in person;
• use the online service;
• send a letter by mail.

The tax service will notify you of its decision within five working days (positive or negative).

Refusal to issue a patent

Failure may be caused by the following reasons:

• if the patent term is incorrectly indicated;
• if the submitted application contains a type of activity that is not subject to the possibility of using the patent tax system;
• if an individual entrepreneur loses the right to use such a regime in the previous period;
• if the tax has not been paid in full;
• if the required fields in the application are filled in incorrectly (new in 2015).

Necessary requirements and documents for an individual entrepreneur patent

A patent can only be used by those entrepreneurs whose annual income is less than sixty million rubles and whose average number of employees is no more than fifteen people. Insurance premiums for them are paid in the same way as before. In addition, a book of income accounting under the patent system must be maintained.

To register a patent, a correctly completed application is submitted to the tax service (if the application is not completed completely or with errors, this will serve as a basis for refusal to issue) and a passport. A receipt for payment for the IP patent is presented after its receipt.

Calculation of the cost of a patent for an individual entrepreneur

The patent tax rate is six percent, regardless of the profit received during the activity, but is calculated separately for each type of activity. A subject of the Russian Federation can determine it independently, focusing on the possible annual income in this region. To find out the cost of a patent for an individual entrepreneur in a particular region, you need to familiarize yourself with the law of the constituent entity of the Russian Federation, where all amounts are indicated.

A receipt for payment for an individual entrepreneur's patent must be drawn up using the details of the tax service where the application was drawn up.

How is payment made?

If such a taxation system is issued for a period of less than six months, then the cost of the patent must be paid within twenty-five days from the date of entry into force. For individual entrepreneurs who receive a patent for a period of more than six months, the law also determines payment terms: within the first ten days one third of the total amount must be paid, and the remaining two thirds - during the entire period of validity of the patent, but no later than thirty days before the end his term. It is important to consider that if the existing benefit does not apply to the payment of insurance premiums of non-budgetary organizations.

Loss of right to use

An individual entrepreneur loses the right to a patent this year for the following reasons:

1. The number of employees allowed under the patent system has been exceeded.
2. The maximum income, currently sixty million rubles a year, has been exceeded.
3. Payment for the patent was not made on time.

If the right to a patent is lost, an individual entrepreneur must file an application with the tax authority where the patent was issued. Or it will automatically switch to a common tax calculation system.

An individual entrepreneur who has lost the right to use the patent tax system can reapply, but only in the next calendar year. For example, if an individual entrepreneur hired more than fifteen employees and lost his patent for this reason, but next year the total number of employees did not exceed the permissible norm, then he will be able to re-apply for a patent. An individual entrepreneur cannot claim restoration of a patent during the year in which he lost it.

If a business activity that was carried out using a patent tax calculation system is terminated, then within five days from the date of receipt of the application for termination of activity, the tax authority deregisters this individual entrepreneur.

Step by step instructions

1. If the entrepreneur is not registered, then, of course, you must first go through the registration procedure and obtain a certificate to this effect.

2. An application for a patent is filled out. To do this you will need the following information:

• postal code;
• code of the subject of the Russian Federation;
• name of the type of business activity;
• business identification code;
• registration address indicated in the passport.

3. The completed application is submitted to the tax authority of the region where the business activity will be conducted; the inspector issues a corresponding receipt of acceptance of the application.

4. After a week, you can pick up the patent from the tax service by presenting a receipt and passport. You need to immediately get the details for paying for the patent here.

5. Payment is made within twenty-five working days from the beginning of the validity of the patent in full if its validity period is up to six months, and in the amount of one third for a period of more than six months. In the latter case, the remaining amount must be paid no later than ten days before the expiration of the patent.

6. It is necessary to timely make appropriate entries in the income book of an individual entrepreneur. The order of the Ministry of Finance approved the form for filling out the book and the procedure for filling it out. At any branch of the Federal Tax Service you can take a sample application for a patent of an individual entrepreneur.

Patent IP (Moscow): how innovations in 2015 will affect some types of business

The patent taxation system in Moscow began to operate at the beginning of 2013. Sixty-five activities are covered by the patent and the interest rate is six percent.

Many individual entrepreneurs, having tried this system, prefer it to other taxation systems. In 2014, the number of patents issued, for example, in retail and public catering, increased several times compared to previous years.

Having seen such successful indicators, the authorities decided to increase contributions in 2015. For example, for a patent, an individual entrepreneur in Moscow, who is engaged in cargo transportation, paid eighteen thousand rubles. But this year the tax will increase and will range from ninety to one hundred and twenty thousand rubles annually.

It will be even more difficult for truck owners. For them, payments will increase two, three, or even ten times. Maximum payout for vehicles with a carrying capacity of more than ten tons will be one hundred eighty thousand rubles per year. In such conditions, vehicle owners are unlikely to be able to count on the same profits, and some of them will even be faced with the question of the continued existence of the business.

As for rent, until 2015 it was sixty thousand rubles per year, regardless of where the premises were located, what their area was and its purpose (residential or non-residential).

Since 2015, the situation has completely changed and the amount of deductions will directly depend on the location of the object, as well as the number of square meters. For example, for apartments with an area of ​​less than fifty square meters, the cost will be reduced. In the central administrative district the tax will be forty-five thousand rubles, within the Moscow Ring Road - thirty thousand, and in New Moscow - twenty-one thousand rubles. But for apartments with a large area, the price of a patent, on the contrary, will increase. The maximum cost of a patent will reach six hundred thousand rubles, that is, it will increase tenfold. This will affect apartments located in the central administrative district with an area of ​​more than six hundred square meters. The calculation is based on a possible annual rental income of ten million rubles.

As for retail and public catering, for facilities located in the central administrative district of Moscow, costs will double and range from two hundred and forty to three hundred and sixty thousand rubles per year.

The patent taxation system for individual entrepreneurs is regulated by Chapter 26.5 of the Tax Code of the Russian Federation. For several years now there has been talk that the patent taxation system for individual entrepreneurs will replace single tax on imputed income. However, today both of these special regimes are used in Russia. Let's consider what nuances should be taken into account by an entrepreneur who decides to buy a patent.

Types of activities covered by patent in 2019 for individual entrepreneurs

According to the law, only individual entrepreneurs can work on the patent tax system. PSN is not provided for organizations.

What is the essence of a patent? This is a limited-time permit to conduct certain activities. Purchasing a patent means automatically paying a fixed tax. If an entrepreneur is engaged in several types of work or provides different services, then he must buy the appropriate number of patents.

A patent can be purchased to provide household services, for example, when opening a beauty salon, veterinary clinic, or a clothing or shoe tailoring shop. The owner of the patent can care for children and the elderly and conduct tutoring activities. You can also purchase a patent to provide production services, for example, food processing agriculture or for the manufacture of agricultural tools. If a businessman decides to open a store or cafe, then he can also buy a patent (provided that the area of ​​the store or catering premises is no more than 50 square meters).

IMPORTANT! Types of activities covered by a patent for individual entrepreneurs , are given in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Regional authorities can adopt their own laws on PSN, adding other services to the basic list, but they cannot reduce the list of activities specified in the code. Types of activities covered by patent in 2019 for individual entrepreneurs , in the basic list have not changed compared to last year.

PSN cannot be used for activities under a simple partnership agreement or trust management of property.

Features of the patent tax system for individual entrepreneurs

In order for a businessman to use PSN, the average number of employees for all types of activities should not be more than 15 people.

IMPORTANT! Not only employees on a patent are taken into account, but also other employees involved in the company’s activities under other taxation regimes.

In order not to lose the right to PSN, a merchant must monitor income from all types of activities under all taxation regimes: they should not exceed 60,000,000 rubles (clause 1, clause 6, article 346.45 of the Tax Code of the Russian Federation).

Payment of a patent replaces personal income tax, property tax for individuals (in terms of income and property related to patent activity) and VAT (except for rare cases established by the Tax Code).

A patent is issued for a period of 1 to 12 months within a calendar year. How to get it?

10 days before the start of activity, an application in the prescribed form must be submitted to the tax office at the place of business activity (Order of the Federal Tax Service of the Russian Federation dated July 11, 2017 No. ММВ-7-3/544@). Then the tax inspector issues a patent to the businessman within 5 days or refuses to issue it.

Why can they refuse? There are several reasons:

• the application was filled out incorrectly (for example, an error was made in the type of activity or the validity period of the patent);
• the entrepreneur violated the terms of the transition to PSN;
• there are debts to pay for a previous patent.

The start date of the patent coincides with the date of registration of the entrepreneur as a payer. If the businessman’s activities no longer meet the requirements for the use of PSN, then he can buy a new patent no earlier than the next calendar year. The tax period for PSN coincides with the validity period of the patent.

To calculate the value of a patent, the amount potentially obtainable by a merchant is used. cash income per year, which is multiplied by a tax rate of 6 percent.

IMPORTANT! Regional authorities can reduce the patent tax rate to zero for 2 years for individual entrepreneurs who have started their activities for the first time and work in the industrial, social or scientific sphere. This benefit can be applied until 2020 inclusive.

Example. Let's calculate the cost of a patent for 11 months for a businessman who decided to open a beauty salon in Moscow:

• potential income for hairdressing and cosmetic services - 900,000 rubles;
• tax rate - 6%;
• patent validity period - 11 months;

The tax amount is calculated as follows:

900,000 rub. / 12 months× 11 months× 6% = 49,500 rub.

Thus, an entrepreneur will pay a patent tax in the amount of 49,500 rubles for 11 months of work.

IMPORTANT! If the patent was purchased for a period of up to 6 months, then it must be paid in full no later than the expiration date of the patent. If the patent validity period is from 6 to 12 months, then a third of the amount is paid no later than 90 calendar days after the patent begins to be valid, and the remaining amount is repaid before the patent expires.

The entrepreneur from our example must pay 16,500 rubles within 90 days, and then until the end of the work - another 33,000 rubles.

The merchant does not submit any declarations, but only keeps a book of income accounting for each patent received by the individual entrepreneur using the PSN (in the form established by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n).

Upon expiration of the patent or upon receipt from a businessman of an application to terminate the activity for which the PSN was applied, the tax office deregisters him within 5 days.

Nuances of applying the patent taxation system in comparison with UTII

PSN and UTII are special tax regimes, the purpose of which is to make accounting easier for entrepreneurs and bring them out of the shadows. Therefore these modes have large number concessions from the state so that a businessman can easily and calmly comply with the law and not evade paying taxes.

Let's consider the advantages and disadvantages of the patent taxation system for individual entrepreneurs.

What are the advantages of PSN?

• Flexibility of terms of use - a patent can be purchased, for example, only for the period of seasonal sale of fruits or vegetables, even just for a month.
• Ease of tax calculation: the tax inspectors themselves will calculate the amount of the patent for the entrepreneur. The amount of tax on imputed income is more difficult to calculate - you need to take into account annual changes in K1 and K2, and regarding physical indicators, such as retail space, there may even be disputes with the inspectorate. The patent amount does not depend on any indicators and is fixed.
• An individual entrepreneur on a patent keeps only a book of income and expenses for each patent. At the same time, there is no need to bring books to the inspectorate for inspection (letter of the Ministry of Finance of the Russian Federation dated February 11, 2013 No. 03-11-11/62). But UTII payers need to submit declarations every quarter.
• An individual entrepreneur on a PSN must pay contributions to the Pension Fund and Social Insurance Fund for employees, as well as fixed contributions for himself. The amount of contributions does not affect the size of the patent. On UTII, a businessman can reduce the tax on the amount of insurance contributions for employees to the Pension Fund and the Social Insurance Fund (subclause 1, clause 2, Article 346.32 of the Tax Code of the Russian Federation), as well as on fixed contributions to the Pension Fund (clause 2.1, Article 346.32 of the Tax Code of the Russian Federation).

The main disadvantage of using a patent is the small number of employees (15 people). A businessman can hire up to 100 people using UTII.

IMPORTANT! In some regions, for example, in Moscow, the single tax on imputed income has been abolished.

An example of calculating payments to the funds of an entrepreneur on a patent

Using the example above, let’s calculate how much an individual entrepreneur with a patent in Moscow will pay for 11 months of work in 2019, having decided to open a hairdresser and hired 3 employees. Let's assume that average salary employees is 30,000 rubles.

The cost of the patent was 49,500 rubles. These costs are also supplemented by insurance premiums for employees:

30,000 rub.× 3 employees× 11 months× 30.2% = 298,980 rub.

Also, the entrepreneur will have to pay fixed contributions for himself to the Pension Fund for 11 months (provided that he pays them in equal installments throughout the year):

26,907.84 (for pension insurance 29,354 / 12 × 11 months) + 6,310.34 (for medical insurance 6,884 / 12 × 11 months) = 33,218.18 rubles.

The total expenses of a businessman on a patent for payments to the budget and extra-budgetary funds will be:

49,500 + 298,980 + 33,218.18 = 381,698.18 rub.

Conclusions

The patent tax system appeared not very long ago, but has already become a convenient taxation regime for small businesses, since legislators have tried to minimize its interaction with the inspectorate and save entrepreneurs from complex calculations and filing declarations. However, PSN also has disadvantages, for example, the inability to reduce the amount of the patent for insurance premiums for an entrepreneur and his employees, and a low threshold for the maximum permitted number of employees, as well as a limited list of activities covered by a patent in 2019 for individual entrepreneurs.