Who can work under a patent? Patent tax system (PTS): what kind of system it is, who can apply it. Patent and Insurance Fees

The patent tax system (PTS) applies to certain types of activities.

Only individual entrepreneurs can switch to PSN. This special mode is not available for organizations.

The procedure and conditions for applying the patent taxation system (hereinafter - PSN) are regulated by Ch. 26.5 Tax Code of the Russian Federation.

The essence of this tax regime is that individual entrepreneur issues a patent to carry out a certain type of activity for a certain period. In this case, a patent replaces the payment of certain taxes.

You can purchase a patent for a period of one to twelve months within one calendar year, that is, the validity of the patent cannot extend to the next year.

Those. You cannot obtain a patent, for example, from July 1, 2015. until June 30, 2016, since 2016 is a different calendar year.

Available only from July 1st to December 31st, 2015. And then get the next patent from January 1, 2016 to June 30, 2016 (or until the end of any month of 2016).

To switch to PSN, an individual entrepreneur must submit an application.

This application is submitted 10 days before the start of activities under the patent to the tax office of the region where the individual entrepreneur plans to carry out such activities.

Within five days after receiving the application, the territorial branch of the Federal Tax Service of Russia must issue the individual entrepreneur a patent or a notice of refusal to issue a patent indicating the reasons.

A patent may be refused in the following cases:

indication of the type of activity in the application that does not fall under the patent system;

indication of an incorrect patent validity period;

if an individual entrepreneur has lost the right to apply patents in the current calendar year;

in case of arrears under the PSN tax (but only for this tax, and not for any others).

To apply PSN, there are restrictions that must be taken into account by a businessman planning to switch to this tax regime:

the average number of employees should not exceed 15 people. At the same time, the number of employees must be taken into account for all types of business activities. For example, if a businessman combines a simplified taxation system with a patent one, then to apply the latter it is necessary that the number of people under both taxation regimes together should not be more than 15 people, despite the fact that the number limit under the simplified tax system is 100 people;

annual revenue should not exceed 60,000,000 rubles. In the case of combining the patent taxation system with the simplified one, income must be taken into account in total under two regimes;

PSN does not apply within the framework of partnership agreements or trust management of property.

In case of violation of the first two restrictions, the individual entrepreneur loses the right to use the PSN and automatically switches to the general taxation regime from the beginning of the tax period.

This means that the businessman will have to calculate all taxes provided for by the general taxation system from the date from which the businessman began working on the patent.

The same fate awaits entrepreneurs who have not paid (not fully paid) the cost of a patent within the time limits established by law.

In this case, it will no longer be possible to return the paid price of the patent; personal income tax, calculated within the framework of this amount, can be reduced by common system taxation.

The annual value of a patent is determined as the product of potential annual income and a tax rate of 6%. Potentially possible income is established by the subject of the Russian Federation for each type of activity and may differ several times in different municipalities. The maximum amount of potential annual income cannot exceed RUB 1,147,000. The maximum allowable amount of possible annual income is adjusted annually by a deflator coefficient. The lower limit of potential annual income has been abolished since 2015.

If a businessman decides to purchase a patent for a period of less than 12 months, then the amount of tax payable is determined in proportion to the number of months for which it is planned to take out the patent.

A distinctive feature of the PSN is that the tax must be paid in advance before the end of the tax period for the patent, regardless of whether a profit is made or not.

The payment period for a patent depends on the period for which it was issued.

Thus, for patents acquired for a period of less than six months, the full amount of tax must be transferred no later than the expiration date of the patent.

And for patents issued for a period of six to twelve months, the tax amount must be transferred in two parts:

in the amount of 1/3 of the tax amount - no later than ninety calendar days after the patent comes into effect;

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

However, the legislation does not prohibit an entrepreneur from transferring the entire amount of tax on a patent in one payment; the main thing is not to miss the deadlines provided for by the Tax Code of the Russian Federation.

Submission of tax returns under PSN tax legislation not provided. However, it is still necessary to keep records of the income of an individual entrepreneur applying the patent taxation system.

The form and Procedure for filling out this book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out ".

Income accounting under the patent taxation regime is carried out on a cash basis, that is, income is recognized in tax accounting on the date of its receipt by an individual entrepreneur in cash or in kind.

If an entrepreneur acquires several patents, the specified income accounting book must be kept separately for each patent received.

The advantages of this tax regime are that:

the transition to PSN and return to other modes is carried out by the entrepreneur voluntarily and for the period required by him. This circumstance is very beneficial for those entrepreneurs whose activities are seasonal;

you can switch to it throughout the entire calendar year, unlike the simplified version;

it is possible to acquire several patents in different regions and for different types of activities;

there is no obligation to submit reports under this special regime, which means there is no need to fill out declarations and visit tax inspectorates;

the amount of tax is known in advance and remains unchanged during the period of validity of the patent;

there is no obligation to use cash register equipment for cash payments, subject to the issuance of a document confirming acceptance cash(sales receipt, receipt);

for this regime, reduced rates of insurance premiums have been established in Pension fund Russian Federation and the Social Insurance Fund of the Russian Federation for workers engaged in the activities specified in the patent. Their size is 20% of the amount accrued wages. The exceptions are activities such as leasing real estate, trade and catering. They are paid in accordance with the generally established procedure;

There is an exemption from paying the trade tax for entrepreneurs operating in the field of trade.

However, while there are many advantages of PSN, it also has its disadvantages. These include:

restrictions on the types of activities carried out. An entrepreneur can carry out activities only specified in the law on the patent taxation system in a specific subject of the Russian Federation;

limit on the number of hired workers - no more than 15 people;

the cost of a patent cannot be reduced by the amount of insurance premiums both for yourself and for employees;

it is necessary to keep records in order to monitor compliance with the established income limit in the amount of 60,000,000 rubles;

the cost of the patent must be paid on an advance payment basis.

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

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The patent taxation system (PTS) has been introduced on the territory of the Russian Federation since 2013 by Chapter 26.5 of the Tax Code of the Russian Federation. PSN is put into effect by the laws of the subjects Russian Federation and is applied in the territories of the specified constituent entities of the Russian Federation.

Those. in order to be able to apply PSN, subjects of the Russian Federation must adopt legislative acts on its application.

Only individual entrepreneurs can use PSN on a voluntary basis.

Since 2016, the list of types of activities permitted for use under the patent taxation system has been increased. In 2020, PSN can be used for 63 types of activities. Moreover, local regional authorities, subclause 2, clause 8, art. 346.43 of the Tax Code of the Russian Federation is given the right to supplement this list with types of household services. But regions do not have the right to reduce this list.

We present to you full list types of activities on the patent taxation system in 2020, approved by the Tax Code of the Russian Federation:

1. Repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
2. Repair, cleaning, painting and sewing shoes;
3. Hairdressing and cosmetic services;
4. Dry cleaning, dyeing and laundry services;
5. Manufacturing and repair of metal haberdashery, keys, license plates, street signs;
6. Repair and maintenance of household radio-electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products;
7. Furniture repair;
8. Services of photo studios, photo and film laboratories;
9. Maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
10. Provision of motor transport services for the transportation of goods by road;
11. Provision of motor transport services for the transportation of passengers by road;
12. Repair of housing and other buildings;
13. Services for installation, electrical, sanitary and welding works;
14. Services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
15. Services for training the population in courses and tutoring;
16. Services for the supervision and care of children and the sick;
17. Services for the reception of glassware and secondary raw materials, with the exception of scrap metal;
18. Veterinary services;
19. Renting (renting) residential and non-residential premises, dacha, land plots owned by an individual entrepreneur;
20. Production of folk arts and crafts;
21. Other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing seed oil, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming pets, repairing and making cooper's utensils and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted shoes from customer's materials; engraving work on metal, glass, porcelain, wood; ceramics; production and repair of wooden boats; repair of tourist equipment and equipment; services for plowing gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitations for family celebrations; , cardboard works; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
22. Production and restoration of carpets and rugs;
23. Repair of jewelry, costume jewelry;
24. Chasing and engraving of jewelry;
25. Monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
26. Residential cleaning and housekeeping services;
27. Residential interior design and decoration services;
28. Conducting classes on physical culture and sports;
29. Porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
30. Paid toilet services;
31. Services of cooks for preparing dishes at home;
32. Provision of passenger transportation services by water transport;
33. Provision of services for the transportation of goods by water transport;
34. Services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
35. Services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
36. Services for green farming and decorative floriculture;
37. Management of hunting and hunting;
38. Lesson medical activities or pharmaceutical activities by a person licensed for these types of activities;
39. Carrying out private detective activities by a licensed person;
40. Rental services;
41. Excursion services;
42. Ritual services;
43. Funeral services;
44. Services of street patrols, security guards, watchmen and watchmen;
45. 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;
46. ​​Retail trade carried out through objects of a stationary trading network that do not have sales floors, as well as through objects of a non-stationary trading network;
47. Services catering, provided through public catering facilities with an area of ​​the customer service area of ​​no more than 50 square meters for each public catering facility;
48. Catering services without a customer service area;
49. Services for slaughter, transportation, distillation, grazing;
50. Production of leather and leather products;
51. Collection and procurement of plants, including medicinal ones;
52. Drying and processing of fruits and vegetables;
53. Production of dairy products, bakery products;
54. Production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
55. Production of bakery and flour confectionery products;
56. Commercial and sport fishing and fish farming;
57. Forestry and other forestry activities;
58. Translation and interpretation activities;
59. Activities for caring for the elderly and disabled;
60. Collection, processing and disposal of waste, as well as processing of secondary raw materials;
61. Cutting, processing and finishing of stone for monuments;
62. Provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
63. Repair of computers and communications equipment.

For 2020, it is planned to expand the list of types of business activities (clause 2 of Article 346.43 of the Tax Code of the Russian Federation), in respect of which the patent system can be applied to individual entrepreneurs. These activities are related to agriculture:

• livestock farming and provision of services in the field of livestock farming;
• crop production and provision of services in the field of crop production.

A patent for an individual entrepreneur in some conditions may be more profitable compared to other taxation systems. Thus, the patent system (under certain conditions) exempts an individual entrepreneur from the obligation to pay the following taxes:

• income tax individuals in terms of income received from the implementation of types of business activities in respect of which the PSN is applied. When combining OSNO and PSN, separate accounting of income is maintained, and personal income tax is paid on income received under OSNO;

• property tax for individuals. But there are two conditions at this point:

1. When combining PSN and OSNO, property tax is not paid only for the property that is used for the purpose of applying PSN.
2. Property used within the framework of the PSN is not subject to payment if this property is not included in the list of property approved by local regional authorities. If the property is included in the list of property approved by local authorities, or this property was formed as a result of the division of property included in the above list, and a cadastral value, then individual entrepreneurs using PSN are required to pay real estate tax.

• value added tax, again not in all cases. In the following cases, an individual entrepreneur on PSN is required to pay VAT:

1. When carrying out types of business activities in respect of which the patent taxation system does not apply.
2. If an individual entrepreneur imports goods into the territory of the Russian Federation and other territories under its jurisdiction.
3. If the individual entrepreneur issued an invoice to the counterparty.

The patent system is used by entrepreneurs who work independently or with hired employees (with an average number of no more than 15 people per tax period or other period for which the patent was issued). Both labor and civil contracts, and the number of employees (15 people) is taken into account for all types of activities of an individual entrepreneur, that is, not only for a patent (clause 5 of Article 346.43 of the Tax Code of the Russian Federation).

However, this provision of the Tax Code of the Russian Federation was challenged by the definition Supreme Court RF dated June 1, 2016 n 306-kg16-4814, which sided with the individual entrepreneur, who, when combining PSN and UTII, had an excess of the number of employees employed in the form of activities on UTII.

Let us add that the average number of employees under PSN does not include employees on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave.

In order to obtain a patent for an individual entrepreneur, you must contact the tax service with an application. This can be done at the tax office at the place of registration as an individual entrepreneur or at the tax office of the constituent entity of the Russian Federation where it is planned to carry out business activities on the basis of a patent.

In this case, the validity of the patent extends exclusively to the subject of the Russian Federation in which the patent was received. The patent issued by the individual entrepreneur contains information about the place of its validity.

An individual entrepreneur can apply the OSN, UTII or simplified tax system simultaneously with the patent taxation system.

Individual entrepreneurs have the opportunity to obtain several patents according to different types entrepreneurial activity in one subject of the Russian Federation or in different subjects with the same type of activity.

As already noted, to obtain a patent you need to fill out an application. The application form was approved by Order of the Federal Tax Service dated July 11, 2017 No. ММВ-7-3/544@.

The application for a patent is filled out according to form No. 26.5-1.

You can download the application for a patent for an individual entrepreneur using this link:

In order to correctly fill out an application for a patent, please read the Procedure for filling out this form:

In 2014, the procedure for filing a patent application was clarified. These changes are also valid in 2020. New features include:

• filing an application for a patent - 10 days before the start of activity (which falls under the PSN);

• the possibility of switching to PSN from the moment of registration of an individual entrepreneur (simultaneously with filing an application for a patent).

Please note that an individual entrepreneur may be refused a patent. The list of grounds for refusal to issue a patent is contained in the Tax Code of the Russian Federation (clause 4 of article 346.45).

In the new form No. 26.5-1, valid from July 2017 and in the current year 2020, there is a new field “identification code of the type of business activity”. The code consists of six digits; to find it, you need to know the number under which the type of activity is written in Article 346.43 of the Tax Code of the Russian Federation and the code of the Federal Tax Service to which the application is submitted.

Within five days from the date of receipt of the application for the use of a patent, the Federal Tax Service is obliged to issue or send to an individual entrepreneur a patent or a notice of refusal to issue a patent.

An individual entrepreneur can receive a notice of refusal to issue a patent if:

• the application for the application of a patent indicates the types of activities in respect of which the PSN does not apply;
• the application for the use of a patent indicates a validity period not permitted by the Tax Code of the Russian Federation;
• if the individual entrepreneur has lost the right to apply the patent before the expiration of its validity period, and the application for the use of PSN was filed earlier than next year;
• if the individual entrepreneur has an underpaid amount for a patent received in the previous tax period;
• Required fields are not filled in the patent application.

Once the comments have been corrected, the patent application can be resubmitted. The main thing is not to miss the deadline.

In order to submit an application to the Federal Tax Service Inspectorate for the use of a patent tax system, in addition to a personal visit to the Federal Tax Service Inspectorate, it is possible to send an application by post- a valuable letter with a description of the attachment. The entrepreneur keeps the second copy of the investment inventory to confirm that the application was sent.

Another way to apply for a patent is to submit the application in electronic form via telecommunications channels. But for this method of transfer it is necessary to purchase an electronic digital signature.

BD is the basic return, and 6% is the tax rate.

The rate of 6% for PSN is the maximum. Since 2015, regions have been given the right to lower the tax rate when applying PSN in the range from 0 to 6.

The law of the subject of the Russian Federation specifies the amount of basic profitability. It is necessary to calculate the potential income (per year) of an individual entrepreneur for each type of business activity.

The maximum potential annual income in 2020 is 1,592,000 rubles. The Tax Code of the Russian Federation sets the maximum basic amount of potential income within 1 million rubles. Every year the base size increases taking into account the deflator coefficient. For 2020, the deflator coefficient for the purpose of calculating the maximum potential income is set as 1.592.

Regions are given the right to increase, for certain types activities, the maximum amount of potential annual income is up to ten times, including:

• up to three times - for individual entrepreneurs providing motor transport services, maintenance and repair of vehicles;
• up to five times - for all types of patent activities carried out in cities with a population of over one million people;
• up to ten times - for individual entrepreneurs who rent out real estate, are engaged in retail trade or catering.

In order to find out the current amount of potential income in your region, you need to study the relevant regional law on the application of the patent tax system.

The income expected to be received is established for the calendar year. If, according to the law of a subject of the Russian Federation, the annual income for the next calendar year has not been changed, then the income that was established for the previous year is considered valid.

The tax rate for individual entrepreneurs on the patent taxation system is 6% (or lower) of potential income. The tax amount is calculated as the product of the amount of potential income (according to the law of the corresponding subject of the Russian Federation) by the tax rate established by local authorities.

An individual entrepreneur has the right to independently determine the period for which a patent will be issued.

A patent for an individual entrepreneur can be issued for a maximum of 12 months. The law allows the acquisition of a patent for individual entrepreneurs in 2020 for a period of less than a month. Previously, the minimum period for which a patent could be obtained was 1 month.

Payment for a patent for an individual entrepreneur can be made in the following order:

The terms of payment for a patent, as well as its cost, in full and broken down by specific terms, are indicated in the form of the issued patent.

Until 2017, in the case of a patent or part thereof not being paid for on time, the individual entrepreneur was deprived of the opportunity to apply the patent in the current year and was forced to switch to a different taxation system. In 2020, if you do not pay the cost of the patent in established deadlines, then you can continue to work on the PSN, but are required to pay late fees. The penalty is calculated for all days of delay. Those. on the day you pay the cost of the patent, you must calculate and pay penalties.

When an individual entrepreneur uses a patent taxation system, there is no possibility of reducing the cost of PSN by the amount of insurance premiums paid.

Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation...” contains Article 58 “Reduced rates of insurance contributions... during the transition period 2011-2027.” Despite the fact that Law 212-FZ has ceased to exist, the provisions of Article 58 are now provided for by the Tax Code of the Russian Federation.

In accordance with this article, the patent tax system in 2020 does not imply preferential rates of insurance premiums that were in force in 2018 for certain types of activities, namely:

• Pension Fund - 20%;
• Social Fund insurance: in case of loss of temporary disability and in connection with maternity - 0%; for compulsory social insurance against accidents at work and occupational diseases - 0,2%;
• Compulsory medical insurance - 0%.

That is, the amount of insurance payments for individual entrepreneurs on the PSN is 20.2%.

But there are types of activities on the PSN for which reduced contribution rates were not applied in 2018. These activities included:

• leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership (clause 19 of the Tax Code of the Russian Federation);

• retail trade carried out through stationary retail chain facilities with a sales floor area of ​​no more than 50 square meters for each trade facility (clause 45 of the Tax Code of the Russian Federation);
• retail trade carried out through objects of a stationary trading network that do not have sales floors, as well as through objects of a non-stationary trading network (clause 46 of the Tax Code of the Russian Federation);
• public catering services provided through public catering facilities with an area of ​​the customer service hall of no more than 50 square meters for each public catering facility (clause 47 of the Tax Code of the Russian Federation).

In 2018, for these types of activities on the PSN, contributions to the funds for hired workers had to be calculated at the following tariffs:

• Pension Fund - 22%;
• MHIF - 5.1%.

The Social Insurance Fund makes two payments at the following rates:

• for compulsory social insurance against accidents at work and occupational diseases - 0.2%;
• in case of loss of temporary disability and in connection with maternity - 2.9%.

Unfortunately for individual entrepreneurs on PSN, the possibility of applying preferential tariffs in 2020 is impossible.

Since January 1, 2019, there have been changes in the amount of tariffs for insurance premiums thanks to Federal laws dated 08/03/2018 No. 303-FZ and No. 300-FZ. These changes mean that if, before December 31, 2018, an individual entrepreneur on the PSN, when carrying out the types of activities specified in the patent, with the exception of those specified in subparagraphs 19, 45-48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation), the amount of insurance premiums was calculated at the rate of 20.2 %, then from January 1, 2019, the percentage of insurance premiums increased to 34.2%. Including:

• for pension insurance - 26% (instead of 20% in 2018);
• for health insurance - 5.1% (instead of 0% in 2018);
• for insurance for temporary disability, pregnancy and childbirth - 2.9% (instead of 0% in 2018);
• for insurance against accidents and occupational diseases - 0.2% (the same as in 2018).

In accordance with the current legislation of the Russian Federation, individual entrepreneurs on PSN do not file a declaration and do not keep accounting records.

The book of income and expenses (KUDiR) is maintained separately for each of the patents, but is not submitted to the tax service and is certified only by the signature and seal (if any) of the individual entrepreneur.

It is worth emphasizing that, as a rule, one of the reasons for the loss of the right to use PSN by an individual entrepreneur may be late payment for a patent.

Other reasons for the loss of the right to apply a patent for an individual entrepreneur include:

• excess of annual sales revenue. Acceptable - no more than 60 million rubles;
• exceeding the average number of individual entrepreneurs (should not be more than 15 people).

If a patent has been lost, it can only be restored starting next year.

When applying the PSN, the legislation makes it possible to combine the patent taxation system with other taxation regimes for other types of activities, except for the types of activities specified in the patent. The exception is the types of activities listed in subparagraphs 10, 11, 19, 32, 33, 45-47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

For example, an individual entrepreneur owns (or has rented) two premises for carrying out activities in them retail. One room with an area of ​​45 sq. meters, for this premises the individual entrepreneur has the right to purchase a patent. The second room is 120 sq. meters in which an individual entrepreneur can trade using UTII or simplified tax system.

Since July 2017, the use of online cash registers has become mandatory for many individual entrepreneurs and LLCs. For individual entrepreneurs using PSN, a deferment has been introduced for the mandatory use of CCP. Moreover, for different categories of individual entrepreneurs on the PSN, different deadlines are defined:

• in the field of retail trade with hired employees (clauses 45-46, clause 2, article 346 of the Tax Code);
• in the catering industry with the involvement of hired employees (clauses 47-48, clause 2, article 346 of the Tax Code).

An exception is made for individual entrepreneurs on PSN without employees, selling goods of their own production, providing services or performing work. For this category of individual entrepreneurs, the mandatory use of cash registers has been postponed until July 1, 2021.

Federal Law No. 176-FZ dated July 18, 2019 introduced amendments to the Tax Code of the Russian Federation regarding the special tax regime - PSN. According to the developers of the bill, these amendments are aimed at minimizing the costs of entrepreneurs.

The idea is this: if an individual entrepreneur is engaged in several interrelated activities and for each of them a potential income has been established, then a separate patent is issued for each activity. Accordingly, for each patent you need to pay a tax and maintain a separate KUDiR. This complicates the work of entrepreneurs and increases their costs. The amendments should eliminate this point. The law gives regional authorities the right to establish the amount of potential income not for one type of activity (which corresponds to one OKVED-2 or OKPD code), but for groups or subgroups, i.e. in relation to several classifier codes (Article 1 of Law No. 176-FZ).

And now the most interesting thing: the law itself does not contain a rule according to which these types of activities will be combined. Thus, the combination of activities under PSN will have to occur on the basis of a legislative act of regional significance. At the same time, local authorities must adopt the relevant provisions into their legislative acts by 01/01/2020. If we are late, this possibility will not be real and we will again be faced with the registration of several patents, their payment and separate accounting.

The material has been updated in accordance with changes in the legislation of the Russian Federation on October 16, 2019

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If you want to find out how to solve exactly your issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

One of the tax regimes that is perfect for small, ultra-small and seasonal businesses is the patent tax system (PTS). You buy a patent, which frees you from the obligation to pay VAT and personal income tax, fill out tax returns and spend money on an accountant. You can find out how much a patent will cost by using the calculator for calculating the cost of a patent for individual entrepreneurs in 2018, at the end of our material.

You can buy a patent for any period from 1 month to 1 year, which is especially convenient for those who process seasonal products or seasonal trade.

The easiest way to find out the cost of a patent for an individual entrepreneur is online by using the official calculator on the Federal Tax Service website or at the end of this article.

Select your region, patent validity period, type of activity and number of employees from the drop-down lists - and the system will show the required number. You can also download the patent application form there.

Those who want to independently calculate a patent need to find a table of basic profitability under the patent tax system for 2018 for the federal subject in which entrepreneurial activity, find out the basic income (BI) for the type of activity you are interested in and multiply it by 6%. If you are going to buy a patent for less than a year, you need to divide the database by 12 and multiply by the number of months for which the patent was issued, and multiply the resulting amount by 6%.

Let's give an example of a patent calculation for an individual entrepreneur engaged in tutoring services in Moscow without hiring employees. According to the Federal Tax Service calculator, the price of a patent for 2018 for him will be: 330,000 rubles x 6% = 19,800 rubles. For an entrepreneur providing interior design services for residential premises with the involvement of three hired employees, an annual patent in Moscow will cost 39,600 rubles, in Kazan - 44,400 rubles.

Payment for a patent for a period of up to six months is made in full at any time before the end of its validity period, for 6 months or more - in two installments. 1/3 must be paid in the first three months after the patent begins, another 2/3 must be paid at any time before its expiration. A receipt for payment can be generated and printed on the Federal Tax Service website in the “Electronic Services” section.

No later than 10 days before the start of the case, you must submit an application to the tax authority at the place of residence or, if work on the patent will be carried out in another subject of the federation, to any territorial tax authority at the place of actual activity. Those who apply for a 0% tax rate will have to fill out applications using a special form (can be downloaded on the website of the Federal Tax Service of the Russian Federation).

Within 5 days, the tax authority is obliged to issue the applicant a patent or notify the applicant of a refusal. The reason for the refusal may be the presence of arrears in taxes for past patents, a discrepancy between the type of activity specified in the application and the list of activities falling under the PSN, an indication of the patent validity period of less than 1 or more than 12 months, or formal errors in filling out the application.

No later than 10 days before the start of activity, you must submit an application to the tax authority at your place of residence. Within 5 days, the tax authority is obliged to issue the applicant a patent or notify the applicant of a refusal.

By purchasing a patent for an individual entrepreneur for 2018 and paying for it on time, you can forget about quarterly payments, errors in tax calculations, tax returns and, as the old advertisement said, sleep peacefully.

In this world, the only inevitable things are death and taxes. Benjamin Franklin, American politician

The patent system is very beneficial to entrepreneurs, and therefore is becoming more and more popular every year. What are its advantages and accounting subtleties? Let's figure it out.

The patent system was introduced as a measure to support small businesses. Today, this is truly the simplest and most profitable tax system. There are a lot of advantages. Working under a patent, an entrepreneur does not submit reports on this activity. Keeping records under a patent is extremely simple - just record receipts from clients in the income ledger. To calculate the tax on a patent, no serious calculations are required - the cost of the patent is calculated by the tax office. This amount is unchanged; it does not depend on real income, which in practice can significantly exceed the potential income on the basis of which the patent tax is calculated. The transition to a patent is voluntary. An individual entrepreneur can determine the patent period he needs (from 1 to 12 months) and its cost will be calculated in proportion to this period, which is very beneficial for a seasonal business.

Working under a patent exempts you from paying VAT, personal income tax, tax under the simplified tax system and property tax, as well as from the obligation to use a cash register when selling for cash.

The patent system can only be used by individual entrepreneurs. In this case, the type of activity of the individual entrepreneur must be named in the list of clause 2 of Art. 346.43 of the Tax Code, and in relation to it the patent system must be introduced in the territory of the constituent entity of the Russian Federation where the businessman works, by regional law. A businessman can simultaneously obtain several patents - one for each type of activity.

When conducting business under a patent, an entrepreneur must comply with the following restrictions:

• the number of its personnel should not exceed 15 people,
• the total amount of income received since the beginning of the year under the PSN and simplified tax system should not exceed 60 million rubles.

If any of these limits are violated, the right to use the patent system is lost. Also, an entrepreneur will lose the right to work under a patent if he violates the terms of payment.

Patent tax systemappeared in Russia relatively recently - since 2013. In this article we will try to understand the main nuances of applying the patent tax system.

The meaning of this special regime is that the entrepreneur receives a special document from the tax authorities - a patent. It acts as a permit to conduct any type of commercial activity. A patent is a kind of payment for carrying out an activity. You can receive (or better yet, buy) it for any period, but not more than 12 months (clause 5 of Article 346.45 of the Tax Code of the Russian Federation) and only for one type of activity (clause 1 of Article 346.45 of the Tax Code of the Russian Federation). Different patents must be acquired for several types of business activities.

The patent tax system can only be used by individual entrepreneurs; it has nothing to do with enterprises. For entrepreneurs, the patent tax system is an excellent chance to try themselves in a small business, because a document can be purchased for at least 1 or 2 calendar months. The patent tax system does not require the preparation and submission of a tax return, which is another argument in favor of switching to it by beginning entrepreneurs.

The types of activities that are subject to taxation using the patent method are prescribed in Art. 346.43 Tax Code of the Russian Federation. The list contains 63 types of permitted activities. At the same time, local authorities have the right to supplement it at the regional level, but not to reduce it. If we compare the types of activities of the patent tax system with UTII, we cannot help but dwell on the obvious similarities. Basically, the application of these two tax systems involves the provision of certain services and retail trade.

Production within the framework of the patent tax system is not provided for, but it is possible to provide so-called production services that are directly related to the manufacture of something. For example, these include the production of tableware, carpets, agricultural implements, eyeglasses, sewing fur products, etc.

More details about UTII modes for various fields business read insection .

In order to obtain a patent, an entrepreneur must submit an application of his intention to the tax office at least 10 days before the start of application of the PSN.

From September 29, 2017, a new application form is used, you can download it .

In turn, the tax authorities are ordered to issue a patent within 5 days from the date of acceptance of such an application, provided that the payer has the right to apply this tax regime (clause 3 of Article 346.45 of the Tax Code of the Russian Federation). In this case, the entrepreneur receives the patent itself (or a notice of refusal to issue it) against receipt from tax specialists.

What happens if an individual entrepreneur delays filing a patent application, find out .

Since 2014, an entrepreneur can declare his desire to switch to a patent tax regime simultaneously with the registration of an individual entrepreneur, which is another advantage of a patent for beginning entrepreneurs.

As mentioned earlier, the patent tax system can only be used by individual entrepreneurs. But there are certain restrictions for them:

• The number of personnel is no more than 15 people, not only in relation to activities for which a patent tax system is established. All employees of this entrepreneur for all types of activities are subject to registration.

• Income exceeding 60,000,000 rubles. It is determined incrementally from the 1st day of the calendar year in which the entrepreneur began patenting activities. In practice, situations often arise when the payer combines several tax regimes. Income is calculated in aggregate for all activities. Otherwise, the individual entrepreneur will lose the right to use the patent taxation system.

The tax authorities are not required to issue a patent to the applicant. They can issue a refusal based on several reasons (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

• The application indicates the type of activity that has nothing to do with the patent tax system.
• Submission of an application not on a standardized form or with irregularities in filling out the required elements.
• Indication in the application of an incorrect validity period of the document, for example, 18 months, which contradicts the requirements of the patent regime.
• Violation of the condition for re-transition to the patent tax regime in case of loss of the right to use it (paragraph 2, paragraph 8, article 346.45 of the Tax Code of the Russian Federation). An application for the use of a patent in relation to an activity for which it was previously used can be filed by an entrepreneur no earlier than the next calendar year.
• Failure to pay arrears that must be transferred in connection with the transition to a patent tax system.

If an entrepreneur has lost the right to use a patent, for example, if his income exceeds his income, then he must notify his tax office about this by filing an application within 10 calendar days from the date of occurrence of these circumstances. A similar application is submitted in the event of termination of activities for which the patent tax system was applied. Deregistration is carried out by tax inspectorate specialists no later than 5 days from the date of filing the application. The official date of deregistration is the day when the entrepreneur was transferred to the general tax regime.

The patent tax system involves replacing the single tax with the payment of taxes only in relation to activities for which this tax regime is applied. Single tax, which an entrepreneur pays for obtaining a patent, replaces 3 taxes: VAT, personal income tax and personal property tax. However, if an entrepreneur imports products into the territory of the Russian Federation, then such an operation will be subject to VAT in the general manner, regardless of whether he applies a patent or not.

An entrepreneur with a patent pays contributions to pension insurance in the amount of 20%, which he accrues to the payroll fund of his employees. Social and health insurance contributions do not need to be transferred, with the exception of activities related to retail trade, public catering and rental of premises. In the case of retail trade, catering services and rental of premises, insurance premiums for employees are paid at general rates.

In addition to contributions for employees, an individual entrepreneur must pay insurance premiums for himself in a fixed amount. The cost of the patent is not reduced by the amount of the transferred insurance premiums.

Russian laws allow the combination of several tax regimes. In this case, the individual entrepreneur must keep records separately for each type of activity (tax regime).

As noted earlier, the patent tax system gives the entrepreneur the opportunity not to hand over tax reporting, but she does not exempt him from conducting tax accounting. After all, with his help tax authorities track the income received on an accrual basis from the beginning of the calendar year. The amount of income received is important in determining the right of an entrepreneur to obtain a patent or its further use.

An individual entrepreneur must keep records of his actual income (and not possible) in the income book under the patent tax regime. If a person uses hired labor, then records of wages of his staff and insurance contributions must be organized. He can conduct accounting independently, use hired labor (have a full-time accountant or accounting department), or contact specialized companies that carry out accounting.

An entrepreneur may be deprived of the right to use a patent in the following cases:

• the number of personnel increased to more than 15 people;
• the income received from sales exceeded 60,000,000 rubles;
• the presence of unpaid tax for a patent - in such a situation, taxes on the income received by the individual entrepreneur will be calculated according to general regime taxation.

See also .

Let us consider and summarize the pros and cons of using the patent tax system.

The advantages of the patent taxation regime include the following aspects:

• An entrepreneur can independently determine the validity period of a special tax regime (patent). This gives an aspiring businessman an excellent opportunity to assess the potential of the market in which he plans to operate and the income from business activities.
• There is no need to submit tax returns, which makes the life of entrepreneurs much easier. However, this does not exempt them from maintaining tax records of their income.
• Regional authorities have the right to expand the list of activities for which patents can be issued, which also provides additional opportunities for small businesses.
• Possibility not to pay social and health insurance premiums charged to the wage fund of your staff. True, this benefit does not apply to those entrepreneurs who are engaged in the field of catering, leasing premises and retail trade.
• A simple tax transfer scheme that does not depend on the results of final activities. The price of a patent is determined by the tax office based on potential income for the year. It is established by local authorities at the regional level.
• Possibility of acquiring patents for several types of activities and in several regions of the country.

Of course, the patent tax regime is not without its drawbacks:

• The mode can only be used by individual entrepreneurs. Businesses do not fall into this category.
• Basically, patent commercial activities involve household services and retail trade.
• There is a strict limitation on the number of employees - only 15 people. All employees of the entrepreneur are subject to registration.
• The area of ​​the service room should be no more than 50 square meters. m, which is 3 times less than with UTII.
• The price of a patent is not reduced by the amount of the transferred insurance premiums, as is done with the simplified tax system and UTII.

Each entrepreneur must independently assess the risks, opportunities and potential income under different taxation regimes and make a choice in favor of the most profitable one. The patent tax regime is especially suitable for entrepreneurs starting their own business, as it frees them from calculating taxes and filing tax returns.

You can find out which BCC the cost of the patent should be credited to in the article .