Application for application of the patent tax system. Patent system: everything an accountant and individual entrepreneur needs to know about. Is it possible to apply for a patent from the middle of the month?

Patent for individual entrepreneurs- This is permission to engage in a certain line of business. What types of activities an entrepreneur is entitled to carry out is established by the Tax Code of the Russian Federation. From this article you will learn what types of patents exist for individual entrepreneurs in 2019, and how to calculate the cost of a patent.

What business is allowed for a patent?

Conditions for switching to PSN

The patent tax system is a special tax regime for small businesses, and in order to have the right to work on the PSN, you must comply with the requirements of the Tax Code of the Russian Federation:

  1. Only individual entrepreneurs have the right to work on a patent. The possibility of purchasing a patent for an organization was discussed more than once, but was never implemented in practice. As an alternative, LLCs can use a similar tax regime - UTII.
  2. The number of individual entrepreneurs should not exceed 15 people. At the same time, their number is taken into account not only by type of activity under the PSN, but also under other tax regimes. For example, an entrepreneur runs a business on the simplified tax system, where he already employs 10 people. This means that if he additionally buys a patent, he will only be able to hire 5 more people.
  3. The annual income of an individual entrepreneur on a patent is limited to 60 million rubles. If an entrepreneur combines PSN with another tax regime, then income is taken into account in total.

How much does a patent cost?

Of course, before you buy a patent, you need to calculate its cost and compare it with the tax burden under other preferential regimes - simplified tax system and UTII. The peculiarity of the patent taxation system is that the tax here is calculated not on the basis of actual income received, but on the basis of potential income.

That is, the state believes that by engaging in the chosen type of activity in a particular region, an entrepreneur receives a certain income. The amount of this income is determined by regional laws, so the cost of a patent for the same type of activity in two neighboring regions can differ significantly.

For example, the potential annual income on PSN for hairdressing and cosmetic services in Moscow in 2019 is 990 thousand rubles, and in the Kaluga region - 270 thousand rubles. Accordingly, purchasing a patent for an entrepreneur with Moscow registration will cost three times more than for a resident of Kaluga. Why? Because it is assumed that prices in Moscow hairdressing salons are higher and there are more clients than in the neighboring region.

In addition, the cost of a patent is affected by a physical indicator: the number of employees, vehicles, retail outlets, real estate rental properties, etc.

Thus, in order to calculate the amount of tax on PSN and make a decision - to buy or not to buy a patent for an individual entrepreneur for 2019 - you need to know the potential annual income in the region and the physical indicator of the chosen line of business. Let's make an example of such a calculation, we will take the types of activities and potential income from the law of the Moscow City Duma dated October 31, 2012 No. 53 “On the patent taxation system. The territory of the patent is Moscow.

Are you going to open an individual entrepreneur or have you already opened one? Don't forget about your current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Calculation example

To simplify the calculation, we will use a special one developed by the Federal Tax Service. Let's find out how much it will cost to work on a patent for a hairdresser in Moscow for a period of 6 months. We indicate the number of months, select the municipality and the area of ​​activity - hairdressing and cosmetic services.

  • 9900 rubles no later than 90 days after the patent begins to be valid;
  • 19,800 rubles no later than the expiration date of the patent.

If we divide 29,700 rubles by 6 months, we get that we need to pay 4,950 rubles per month to the budget. This is quite a feasible amount of money that a Moscow hairdresser can earn in a day. Here, however, it must be taken into account that insurance premiums, paid by an entrepreneur for himself, do not reduce the calculated tax.

Such a benefit is possible only in the simplified tax system Income and UTII modes. On the simplified tax system Income minus expenses, OSNO and Unified Agricultural Tax, insurance premiums are taken into account in expenses, i.e. The tax base for tax calculation becomes smaller. Now let’s compare the amount of income from which purchasing a patent will be more profitable than working with the same simplified system. We will calculate based on the annual income of the individual entrepreneur.

Example:

The cost of a patent for the full year 2019 for a hairdresser in Moscow is 59,400 rubles. Plus you have to pay for yourself at the rate of: 36,238 + (990,000 - 300,000) * 1%) = 43,138 rubles. We would like to remind you that personal contributions for personal income tax do not reduce the calculated tax. We find that the total tax burden of an entrepreneur is 59,400 + 43,138 = 102,538 rubles.

Let us now calculate how much income an entrepreneur should receive using a simplified system in order for him to have a comparable tax burden. If the annual income is 1,700,000 rubles, then a tax of 102,000 rubles must be paid to the budget at a rate of 6%. In addition, using the simplified tax system for income, you can reduce the calculated tax due to contributions.

We calculate the amount of contributions from an income of 1,700,000 rubles using the simplified tax system 6%: 36,238 + (1,700,000 - 300,000) * 1%) = 50,238 rubles. We subtract the paid contributions from the calculated tax: 102,000 - 50,238 = 51,762 rubles must be paid additionally. In total, the entire amount to be paid to the budget by a hairdresser using a simplified tax system will be 102,000 rubles (50,238 rubles in contributions plus 51,762 rubles in the remaining tax).

We find that in our case, switching to a patent taxation system makes sense only if the hairdresser’s real income exceeds 1,700,000 rubles. With further growth in income, the cost of the patent will not increase, but the tax on simplified taxation system for income will increase. But if the income of a Moscow hairdresser is less than 1,700,000 rubles, then it is more profitable for him to work on a simplified basis.

Tax holidays

Individuals registered as individual entrepreneurs for the first time after the regional law on tax holidays came into force can work at a zero tax rate for up to two years. That is, they will be given a patent for free. To do this, you need to choose the direction of business that local authorities consider necessary for development in their territory.

All details about working during tax holidays, as well as a database of some regional laws, can be found in.

How to buy a patent

To switch to the patent system, you need to submit it to the Federal Tax Service at your place of business. If you are just registering an individual entrepreneur, and your registration address and the location of the future business are in the same municipality, then you can submit an application immediately with documents for registering an individual entrepreneur. In this case, you will be issued a patent along with an individual entrepreneur certificate.

If you plan to conduct business in another region, not where you are registered, then your application in form 26.5-1 will be accepted only after registering as an individual entrepreneur. Moreover, it must be submitted in advance, no later than 10 days before the start of the activity.

In addition, the types of patents for individual entrepreneurs for 2019 will differ from each other in the permitted area of ​​business, duration and territory of validity. So, if an entrepreneur plans to organize cargo transportation, as well as conduct retail trade, for this it is necessary to acquire different patents. You will also have to pay for them separately.

How long is a patent valid?

PSN is convenient in that there are no declarations in this taxation system. You only need to keep a book of income records; it is not handed over to the Federal Tax Service, but during an inspection, the inspector has the right to request the CUD for control.

But this advantage of the PSN is offset by the fact that the validity period of the patent is limited to the period that was indicated in the application for its grant. The maximum validity period is one calendar year, after which you will have to contact the inspectorate again. If you indicated a period of several months, then each time you extend the period you must submit a new application.

So, the use of PSN, on the one hand, is convenient, but on the other hand, it is necessary to calculate the benefits of working in this mode in each specific case. Compare the calculated tax amounts, taking into account the possibility of reducing them through insurance premiums, as we showed above.

For three years now it has been possible to use the patent taxation system, although entrepreneurs are still cautious about it. What is the accounting for individual entrepreneurs under a patent and why is this tax regime attractive, read further in our article.

Better to play it safe

The patent taxation system is allowed only to individual entrepreneurs whose average number of hired personnel does not exceed 15 people (clause 5 of Article 346.43 of the Tax Code of the Russian Federation). But even with a small number of employees, all documents must be filled out correctly. According to the law, accounting is not mandatory for individual entrepreneurs as taxpayers of the patent system (clause 1, part 2, article 6 of the Law “On Accounting”).

The patent taxation system is allowed only to individual entrepreneurs whose average number of hired personnel does not exceed 15 people.

However, in order to avoid material risks and negative consequences, having accounting is still useful. Having your own accounting department, even with a patent, is not only an indicator of the status of a developed company, but also a means of simplifying the business processes of an enterprise. Transferring calculation functions to a specialist will allow the entrepreneur to focus on the directions of the company’s development.

The patent tax system is a clear and rapidly developing tax regime. Accounting is even simpler than for and, and the tax burden in certain cases is lower. Therefore, for a novice entrepreneur, opening an individual entrepreneur on a patent is a good way to gain a foothold in the commercial market.

The patent tax system (PTS) refers to special tax regimes, the purpose of which is to create simpler tax conditions for certain categories of taxpayers due to a low tax rate and exemption from payment of some of them. PSN is no exception. It also greatly simplifies all procedures related to accounting and tax reporting, but is aimed exclusively at individual entrepreneurs and is applicable only to them. PSN is simple and transparent for an entrepreneur: no need to maintain, submit a declaration, or use cash register. But, like any other tax regime, PSN has its advantages and a number of disadvantages. Therefore, before filing a patent application, it is necessary to study both sides of the PSN.

Pros

1. First of all, we note that the transition to a patent taxation system or a return to other regimes is carried out by the entrepreneur voluntarily and for the period required by him. At the choice of an individual entrepreneur, this can be a period from one to twelve months inclusive within a calendar year. This is very convenient for individual entrepreneurs who carry out seasonal work.

Example 1: An individual entrepreneur decided to obtain a patent on March 1, 2013 and for now plans to work on it long time. In this case, the patent application is submitted for the period from 03/01/2013 to 12/31/2013. To obtain a patent from 01/01/2014, you will need to file a new application.

Example 2: An individual entrepreneur plans to operate only in the summer season. He submits the application for the period from 05/01/2013 to 09/30/2013. If it is necessary to continue working on the patent, the individual entrepreneur submits a new application to the tax office.

2. Also, the advantage of PSN is the payment of only one tax - for the issued patent, and the amount of tax does not depend on the actual income of the individual entrepreneur. The subject of the Russian Federation in which the activity is carried out establishes a fixed potential annual income, on the basis of which the cost of the patent is calculated. Thus, an individual entrepreneur is exempt from paying personal income tax, VAT (except for VAT on goods imported into the territory of the Russian Federation and in other cases provided for by the Tax Code of the Russian Federation) and property tax individuals. And he pays to the budget a predetermined and constant amount of tax for the patent.

For reference! The state provides the possibility of paying for a patent either immediately or in two stages. When obtaining a patent for less than 6 months, the entire tax amount is paid in full within 25 days from the date of receipt of the patent. If the patent term exceeds six months, then one third is paid no later than 25 calendar days after the start of the activity, the remaining two thirds - no later than 30 calendar days from the end of the period for which the patent was received. In this case, individual entrepreneurs do not need to calculate the tax themselves. The Tax Inspectorate issues a document “Patent for the right to apply the patent tax system”, in which the tax amounts and payment terms for the patent are already calculated. All that remains for an individual entrepreneur is not to miss the specified deadlines.

3. In addition to the above, the individual entrepreneur uses a simplified accounting procedure - only tax accounting of income is kept in the income book of an individual entrepreneur using the patent taxation system. The book is kept separately for each patent received, where it will be necessary to record all revenue received. How to keep a book of income - in a program or simply in Excel, is up to the individual entrepreneur to choose. The main thing is that it reflects all income received.

4. A significant advantage of the PSN is that there is no need to come to the tax authorities to submit a declaration. A declaration on tax paid in connection with the application of the patent tax system is not submitted to the tax authorities. This saves taxpayers time and nerves. The relationship between individual entrepreneurs and tax authorities is greatly simplified, and this in turn reduces the number of conflicts with inspectors.

5. A positive point is that in 2013, for almost all types of activities for which a patent is issued, reduced insurance rates can be applied to remunerations paid to employees. If at the usual rate of insurance premiums 22% are paid to the Pension Fund, 5.1% to the Federal Compulsory Medical Insurance Fund, 2.9% and 0.2% to the Social Insurance Fund, then for individual entrepreneurs using the patent tax system, they are 20% to the Pension Fund and 0.2% in the Social Insurance Fund (except for those who carry out the types of activities specified in paragraphs 19, 45-47, paragraph 2, article 346.43 of the Tax Code of the Russian Federation).

6. Individual entrepreneurs with a patent may not use cash register systems when making cash payments or payments using payment cards. Instead, they must issue, upon request, a document confirming the receipt of cash cash. This factor for many individual entrepreneurs can be decisive when choosing a taxation regime, but here it is necessary to remember that if you provide services to the public and do not use cash registers, then only a strict reporting form (SRF) printed in a printing house indicating the series can serve as a settlement document with the client and document number. As a rule, printing houses have pre-designed BSOs, so ordering them is quite simple.

7. An undoubted advantage for individual entrepreneurs who intend to operate in a region different from the region of their registration is the free choice of the tax office from which they can obtain a patent. This is due to the fact that the patent is valid on the territory of the entire subject of the Russian Federation in which it was issued. In other words, if you are registered and operate in the same subject of the Russian Federation, then to obtain a patent you should go to the tax office at the place of registration. If the subjects of the Russian Federation are different, then you contact any of your choice tax authority located in the region of operation.

Cons

1. Perhaps the main disadvantage of PSN can be called the “advance” patent payment system. As already noted, the individual entrepreneur pays for the patent (in whole or 1/3 of it, depending on the period of issue of the patent) no later than 25 days from the date of its receipt. It is very difficult to promote a business in three and a half weeks and, perhaps, the money earned during this time will not even be enough to cover the amount of the patent. Here, the individual entrepreneur pays tax immediately, regardless of how much profit he receives in the end.

2. When applying the patent taxation system, an individual entrepreneur cannot deduct from the cost of the patent the amount of insurance premiums that he paid for himself and his employees to the Pension Fund of the Russian Federation and the Social Insurance Fund, as provided for UTII and the simplified tax system. And this, of course, increases the burden on the individual entrepreneur.

3. When leading different types activities or in the case of work in different constituent entities of the Russian Federation, you will have to obtain several patents for each type of activity or in each region, respectively.

4. The disadvantages include the established limits for PSN. Total income Individual entrepreneurs should not exceed 60 million rubles per calendar year, and the number of employees should be no more than 15 people. Both of these restrictions apply to all types of activities carried out by an individual entrepreneur in the aggregate, which is quite inconvenient. After all, the entrepreneur will have to distribute the workload among a maximum of 15 employees. If the established threshold is exceeded, the individual entrepreneur pays taxes on general principles, and the amount paid for the patent is not returned to the individual entrepreneur.

Example: An individual entrepreneur runs a cafe and provides catering services there, and also has a clothing store. He receives 2 patents for each type of activity. If during 2013, 9 people work in a cafe, and the income was 40 million rubles, then the clothing store has 6 employees and 20 million rubles of income. If an individual entrepreneur exceeds the established limits, then within 10 working days from the moment of such an excess he reports this to the tax authority and begins to report to the inspectorate on general terms.

5. Depending on the subject of the Russian Federation, the annual income threshold may be different. Local authorities can set the amount of annual income ranging from 100 thousand rubles to 1 million rubles, and depending on the type of activity, increase it by 3, 5 or 10 times. Therefore, it is advisable to clarify what the tax rate is in your region.

6. Let us recall that a patent is applied only by individual entrepreneurs, therefore, for all organizations, the disadvantage will be the impossibility of applying this regime to them.

And in conclusion...

In relation to the activities of individual entrepreneurs, we can separately talk about the advantages of the patent taxation system over the taxation system in the form of a single tax on imputed income (for certain constituent entities of the Russian Federation), since these systems are often compared due to the similarity of the calculation algorithm - the tax payable does not depend on the actual income received income and expenses incurred.

The main advantages of PSN over the UTII system include:

  1. With PSN, as already mentioned, declarations are not submitted (with UTII - quarterly).
  2. With UTII, there is a need to calculate (according to a certain algorithm) the tax to be paid, taking into account for this the changes included in the form of multipliers (basic profitability, the value of the physical indicator, correction coefficients K1 and K2). With PSN, he receives a certificate with the tax already calculated, indicating the deadlines for its payment.
  3. A consequence of the previous paragraph is a higher likelihood of disputes with tax authorities when an individual entrepreneur applies UTII, in particular regarding the correctness of calculation of the physical indicator (for example, the area of ​​the sales floor and or the area of ​​the customer service area).

The disadvantages of a patent over UTII are:

  1. There is a clear difference in the number of employees. PSN – 15 people, UTII – 100 people.
  2. The ability to deduct insurance contributions paid to funds for yourself and employees from the UTII amount, which does not allow you to do patent system.
  3. UTII is more tied to the actual scale of the organization’s activities (since the formula for this tax contains physical indicators) and, in some cases, is a more “fair” tax.
  4. The calculation of UTII takes into account the correction coefficient K2, which takes into account the territorial features of the management entrepreneurial activity. PSN does not provide such benefits, since it is introduced on the territory of a separate region and does not provide for differentiation for large cities and small towns of the same region.

In conclusion, it should be noted that the patent tax system, which came into force on January 1, 2013, is a fairly “young” tax regime and, of course, will be subject to adjustments and additions in the future. However, we can already talk about the incomparable advantage of this system - its simplicity, as well as the economic efficiency of its use for a number of individual entrepreneurs.

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.

PSN: essence and types of activities

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 no 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 preparation and submission tax return, which is another argument in favor of novice entrepreneurs switching to it.

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 taxation 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 .

Transition to a patent tax system

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.

What taxes does the patent tax system replace?

The patent taxation 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 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. If implemented retail, catering services and rental of premises, insurance premiums are paid for employees 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).

Tax accounting under the patent tax system

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 its help, tax authorities track income received on an accrual basis from the beginning of the calendar year. The amount of income received is important in determining the entrepreneur's right 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 must be organized wages its personnel and insurance premiums. He can conduct accounting independently, use hired labor (have a full-time accountant or accounting department), or contact specialized companies that carry out accounting.

When can an entrepreneur lose the right to use a patent?

An entrepreneur may be deprived of the right to apply 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 .

Pros and cons of PSN

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 insurance contributions for social and health insurance accrued to the wage fund of your staff. True, this benefit does not apply to those entrepreneurs who are engaged in the field of catering, rental of 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.

Results

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 .

The transition to a patent and its application by an individual entrepreneur is a simple procedure consisting of 4 steps: 1) filing an application; 2) obtaining a patent; 3) payment of tax; 4) record keeping. However, not every individual entrepreneur has the right to switch to this profitable and convenient taxation system.

Before answering the question, How can an individual entrepreneur switch to a patent taxation system? Let's define the terms. The patent taxation system (hereinafter referred to as PSN) is a special tax regime for individual entrepreneurs, who are provided with an exemption from paying certain taxes (we will consider which ones below).

PSN is put into effect Chapter 26.5 of the Tax Code of the Russian Federation and is regulated by the laws of the constituent entities of the Russian Federation. Legislative bodies of the constituent entities of the Russian Federation determine how to switch to a patent taxation system in 2019: the timing, the amount of potential annual income an individual entrepreneur can receive by type of business activity, as well as the tax rate within the limits established by the Tax Code of the Russian Federation.

Who can switch to PSN?

Only entrepreneurs registered in the prescribed manner can use such a profitable system as PSN and switch to a patent taxation system for individual entrepreneurs. The main condition for the transition is whether the types of activities used by the individual entrepreneur correspond to the lists to which the patent system is applied. In paragraph 2 Article 346.43 of the Tax Code of the Russian Federation the types of business activities in respect of which PSN can be applied are named. Full list types of activities must be looked at in the legislation of the constituent entities of the Russian Federation. For example, Law of St. Petersburg No. 551-98 of October 30, 2013“On the introduction of a patent taxation system on the territory of St. Petersburg” establishes the following types of business activities:

  • repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
  • hairdressing and beauty services;
  • dry cleaning, dyeing and laundry services;
  • maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
  • provision of motor transport services for the transportation of passengers and goods by road;
  • services for training the population in courses and tutoring;
  • repair of computers and communications equipment;
  • and others.

Only individual entrepreneurs have the right to apply PSN, the average number of personnel of which (including employees under civil contracts) for all types of activities does not exceed 15 people for the tax period (clause 5 Art. 346.43 Tax Code of the Russian Federation). In addition, there is a limit on annual income - no more than 1 million rubles (regional laws may lower or raise this limit).

Transition and application

The procedure for transition and application to PSN can be divided into 4 steps:

  1. Let's submit an application.
  2. We receive a patent.
  3. We pay the tax.
  4. We maintain tax records.

Let's look at all the steps in detail.

Application and registration

According to Art. 346.44 Tax Code of the Russian Federation, the transition of individual entrepreneurs to the patent system is carried out only on a voluntary basis.

To switch to PSN, it is enough to apply for a patent.

The application is submitted to the Federal Tax Service at the place of registration no later than 10 working days before the start of activities on the basis of PSN.

An application to the tax office can be submitted in several ways:

  • personally or through a representative;
  • by mail in a valuable letter with an inventory of the contents;
  • in electronic form via the Internet.

Obtaining a patent and its validity period

The question of when you can switch to a patent in 2019 is answered by Article 346.45 of the Tax Code. You can make a decision and submit an application at any time. BUT it is important to take into account the validity periods, which are chosen by the individual entrepreneur independently. The document is issued at the choice of the individual entrepreneur for a period from 1 to 12 months inclusive within the calendar year, that is, its validity cannot extend to the next year.

If a patent is received for a period of less than a calendar year, the tax period is the period for which it was issued.

Within 5 days from the date of receipt of the application, the tax authority is obliged to issue a patent or notify of a refusal to issue it. That is, it will be possible to switch to the patent tax system 5 days after submitting the application.

The patent form is approved in the annex to Order of the Federal Tax Service dated November 26, 2014 No. ММВ-7-3/599@.

Validity period

In the event of termination of an activity in respect of which the PSN was applied before the expiration of the patent, the tax period is recognized as the period from the beginning of its validity until the date of termination of such activity (clauses 2 and 3 Art. 346.49 Tax Code of the Russian Federation).

Cost and payment time

The amount of income actually received does not affect the cost of the patent.

The tax rate is set at 6%. The laws of the constituent entities of the Russian Federation may establish a reduced tax rate.

The tax amount is calculated using the formula:

Tax = (Base / 12 months × term) × 6%,

Tax - the estimated patent value to be paid;

Base - the potential annual income of an individual entrepreneur, the amount of which is established by the laws of the constituent entities of the Russian Federation and depends on the type of activity and place of activity;

Duration - the patent validity period chosen by the individual entrepreneur is from 1 to 12 months;

12months - calendar year, 12 months.

After calculating the cost, all that remains is to make payment within the established time frame.

In case of obtaining a patent for a period of up to six months, payment is made in a lump sum no later than the expiration date of its validity.

If the patent is issued for a period of six months to one year: 1/3 is paid no later than 90 calendar days after the patent begins to be valid, 2/3 - no later than the expiration date (clause 2 Art. 346.51 Tax Code of the Russian Federation).

Tax accounting and reporting

The Tax Code does not provide for the submission of a tax return ( Art. 346.52 Tax Code of the Russian Federation).

Accounting for income from sales is kept in the income book of the individual entrepreneur using PSN. The form and procedure for filling out the income accounting book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

Tax exemption

When applying PSN, entrepreneurs have the right not to pay the following taxes:

  • property tax for individuals - on property used within the framework of the PSN;
  • Personal income tax - on income received under the PSN.
  • VAT on transactions within the PSN.

However, the obligation to pay VAT remains in the following cases:

  • 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.

Extension of deadline

To continue activities within the framework of the PSN, the entrepreneur must submit an application to the tax authority before December 20. Thus, the answer to the question is: when an individual entrepreneur can switch to a patent at the end of the calendar year and renewal of the patent, it will be: from January 1 of the next year.

Loss of the right to use the patent system

The transition to PSN may be limited if, from the beginning of the calendar year, income from sales for all types of activities exceeds 60 million rubles.

In the case where an individual entrepreneur simultaneously with the PSN applies a simplified taxation system, when determining the amount of income from sales for the purpose of complying with the restriction, income under both specified special tax regimes is taken into account (clause 6 Art. 346.45 Tax Code of the Russian Federation).

The Federal Tax Service may revoke a previously issued patent if the tax amount is didn't arrive.

Answers to the question how to switch to a patent in 2019 for an individual entrepreneur can be found on the website of the Federal Tax Service: it is important to take into account territorial features and regional legislation, which may establish specific requirements for individual entrepreneurs, tax rates and limits on annual profit.



Related publications