Maintaining accounting records for UTII. IP on UTII: about the absence of the obligation to maintain accounting. Types of business activities subject to UTII

UTII is an abbreviated name for the single tax on imputed income. This is the name of the system of taxation of certain types of businesses. Moreover, this system can be combined with the main one (OSNO) or simplified one (USN). The key difference, as you can guess from the name, is that the tax is taken into account not on the actual, but on the imputed (that is, estimated) income.

Previously, such a tax was mandatory, but UTII has been approved as voluntary since 2013. So it makes sense to study its features and decide whether to use such a system in your business. The main source of data on this type of tax is Chapter 26.3 of the Tax Code of the Russian Federation.

When can you pay UTII?

Each individual entrepreneur and each legal entity can choose a single tax on imputed income voluntarily. There are cases in which it is impossible to switch to this system. It refers to:

• large taxpayers;
• taxpayers whose activities are related to catering in the field of social security, healthcare and education;
• organizations with an average number of employees over the last year of more than one hundred people;
• organizations in which there is more than 25% of the participation share of other organizations (except for the exceptions provided for in Article 246.26 of the Tax Code);
• organizations involved in the lease of gas and gas filling stations.

The types of activities to which this tax cannot be applied are listed in paragraph 2 of Article 246.26 of the Tax Code if management is carried out under a simple partnership or trust management system.

Having familiarized yourself with the source of data in the Tax Code, you should also inquire about additional decisions made in the municipality (city or district). At this level, “imputation” can be assigned by the authorities for different types of activities within the scope of the list in the Tax Code. Such changes to UTII should not contradict federal legislation, but familiarizing yourself with them will help you avoid getting into a difficult situation when choosing a taxation system.

How to switch to UTII

To make the transition to UTII, you need to start engaging in one of the types of business that may be subject to such tax. After this, you can leave the chosen system by ceasing to engage in this type of business or by changing its conditions so that they no longer fit into the restrictions provided for by the Tax Code. In different cases, these are different restrictions: in public catering this is the area of ​​the trading floor, in the field of transport services - a car park, in the hotel business - the area of ​​sleeping quarters, and so on. In addition, it will be possible to create a simple partnership: it is also not subject to such tax.

Registration of activities subject to UTII

Firstly, an entrepreneur or legal entity has the right to choose this taxation system at the beginning of its activities. To do this, you will need to submit a corresponding application for transfer.

Secondly, a voluntary transition from the simplified tax system to UTII is also possible if the business owner considers it appropriate and if his business meets the conditions specified in the Tax Code. In this case, you should definitely remember that the relevant entries must be made in the following documents:

• entrepreneur certificate;
• State Register;
• charter of the enterprise.

When registering your transition to UTII with the simplified tax system at the Federal Tax Service, you must remember that the single tax is paid at the place of business. You must register as a payer within 5 days from the moment the business actually began to operate. The application must be submitted at the place of business. If there are several such places in a city or district, then you will not need to submit an application to several Federal Tax Service Inspectors at once - one at the place of registration of the business will be enough. From the moment a taxpayer submits an application, the Federal Tax Service is obliged to register it within 5 working days. During the same period, deregistration is carried out, if necessary.

Reporting documentation

When paying a single tax, the taxpayer must submit reporting documents. The main one is the UTII declaration. It must be submitted no later than the 20th day of the first month following the reporting quarter. The rest of the set of documents is submitted according to which taxation scheme is the main one for the organization (OSNO or USN), since it is important to remember that the single tax is used for business, and not for the organization itself.

It always makes sense to check with a legal specialist in your city or region about how to correctly fill out the UTII declaration, since at the municipal level the requirements of the Federal Tax Service can vary significantly. More specifically, depending on what the individual entrepreneur or organization does, they may be required to provide different packages of reporting documents.

It should also be remembered that if a taxpayer submits UTII reports to the tax authorities, this does not mean that he is exempt from submitting full accounting reports, if required.

What is paid and what is not paid for UTII

The single tax must be paid no later than the 25th day of the month immediately following the reporting tax period. The calculation of UTII is carried out according to certain norms of the law, and not according to actual income. These rules are found in Internal Revenue Code Section 346.29 and vary for each type of business. This could be the area of ​​the sales floor, the number of staff, the number of vehicles, and so on.

All other contributions (to the Pension Fund and the Mandatory Health Insurance Fund, for example) are paid in exactly the same way as without a single tax. It doesn't affect them in any way. In the same way, personal income tax is withheld from employee salaries without any changes.

The Tax Code lists taxes that do not need to be paid under this taxation system. This:

• income tax;
• property tax;
• value added tax (except for customs and agency taxes).

However, it should be remembered that if at least one transaction was carried out outside the jurisdiction of the single tax, then all taxes on it must be paid in accordance with the system within which it was carried out (OSNO or simplified tax system).

In addition, there may be legal grounds for paying land taxes or other taxes that are not listed in Article 346.26. They are also paid regardless of the presence or absence of payment of a single tax.

Tax accounting for UTII

First of all, it is necessary to keep records of the physical indicators of the business, which are the basis for calculating the single tax. However, it should be borne in mind that the so-called single tax books will in any case be illegal if they contain such items as wages, income, expenses, and so on. No department or service has the right to impose such books as a mandatory document for tax accounting. Since the issue of recording physical indicators is not regulated, each organization applies its own accounting measures.

As for accounting, it must be done in exactly the same way as if there was no single tax. If the activity of the enterprise is such that it falls only under “imputation” and is not taxed under any other system, then nothing except physical indicators needs to be taken into account at all. However, it is always necessary to have documents that can confirm the legality of receipt of the goods, the qualifications of employees, and so on - in case regulatory organizations are interested in this. Since 2013, entrepreneurs have also been required to maintain a cash book.

Separate accounting for UTII

If activities that are subject to a single tax and activities that cannot be subject to it are simultaneously carried out, then separate accounting must be maintained. Its main difficulty is that it is necessary to separate income and expenses for different types of activities. With income in this sense it is usually simpler, since you can always say exactly where this or that income was received.

As for expenses, it is more difficult with them. For example, the salary rights of a director or chief accountant, like many employees, cannot be unambiguously attributed to a single tax or to OSNO or USN, since the activities of management employees apply to the entire business as a whole, and not to individual types of work. This is where the difficulties begin. Thus, Article 274 of the Tax Code stipulates that “expenses should be divided” in proportion to income from different types of work. This seems quite logical: where more is earned, more is invested, and there will be more tax.

However, this must be done with every expense item, so a lot of time and effort is wasted. In addition, you may encounter differences in reporting periods. For example, a single tax is calculated by quarter, and a single insurance premium is calculated by month. In such cases, it is more difficult to carry out a proportional calculation, and you have to turn to the explanatory documents of the Ministry of Finance, if any, on a particular issue.

OSNO must have separate accounting for VAT, because only input value added tax on goods and services that will be used in transactions subject to VAT can be deducted. Well, property tax is charged only on that part that is used in activities taxed under OSNO. In this regard, for separate accounting, enterprises often turn to the services of specialists, entrusting them with this particular work and nothing more.

Single tax calculation

Before you understand how to calculate UTII for your type of activity, you need to refer to Article 346.29 of the Tax Code. In it you need to find the basic profitability and units of physical indicators (area, number of employees, and so on). You just need to multiply your indicator by the size of the bet (including taking into account changes during the year, if any), and then multiply this amount by K1. It is also a deflator coefficient, which is set by the government for each year.

Then you need to turn to the regulations on a single tax for a city or region. In many cases, there is a K2 adjustment factor for certain types of business. It takes into account the local characteristics of the impact of a particular type of activity on the economy. The correction factor is rounded to thousandths, and the amount that was received is multiplied by it. K2 is always less than or equal to one.

Then you should take 15% of the amount received - this will be a single tax for the month. The final calculation rules are as follows:

1. If the physical indicator has not changed, then to calculate the tax for the quarter, you just need to multiply the amount by three.
2. If the physical indicator has changed, you need to calculate it separately for each month and sum it up.
3. If there are several objects or types of activities, then the single tax is calculated separately and then also summed up. Sections in the tax return must be completed separately.
4. If a business is conducted in several territorial entities, then in each case the calculation is carried out in accordance with local legislative acts.

The single tax can be reduced by the amount of contributions paid. Such contributions include:

• insurance contributions to the Pension Fund;
• contributions for compulsory social insurance against occupational diseases and accidents;
• contributions for temporary disability benefits;
• contributions under voluntary personal insurance contracts.

There are also several restrictions:

1. Only those amounts of contributions that were paid during the reporting period are taken into account. Since 2013, entrepreneurs who pay income to individuals cannot reduce the amount of tax due to fixed contributions
2. Payments for sick leave should be taken into account only when they are made at the expense of the organization, and not at the expense of the Social Insurance Fund.
3. The tax can be reduced by a maximum of 50%. Only entrepreneurs who do not pay payments to individuals (that is, without employees) can reduce tax by up to 100%.

How else can you reduce your tax amount?

This is not so easy to do, because the single tax was initially introduced for those types of businesses where there are a lot of cash transactions, and the activities of regulatory organizations do not allow them to keep track of everything at once. Therefore, without breaking the law, you can only work on your physical indicators. Namely:

1. If the calculation is based on area, then you need to think about how efficiently this area is used and whether it is possible to convert part of it into utility rooms or increase operational efficiency.
2. If the physical indicator is the number of personnel, then you need to think about whether all workers are necessary, whether everyone should work full time (the number of hours worked is also taken into account). It is also possible, with the help of organizational measures, to arrange the activities of employees in such a way that they are taxed under the OSNO or the simplified tax system - if, of course, they really are related to work that is in no way connected with the single tax.
3. It is most difficult in cases where the specifics of the work are related to the retail space or the information space. In this case, it is necessary to carry out an accurate calculation and estimate whether it is advisable to apply a single tax at all.

Limitations and pitfalls

There are no income restrictions on the use of the single tax. But there are a few points that are important to remember:

1. Household services fall under this scheme only if they are provided to individuals. Household services to companies cannot be subject to a single tax. The details of the types of activities are in some places described in the Classifier of Services to the Population (OKUN) in great detail, and in others they are almost not described.
2. You need to be very careful about maintenance, washing, repairing vehicles, as well as veterinary services. Each type of such activity may or may not fall under a single tax.
3. Physical indicators for car parks and transport services should be carefully considered. Thus, the concept of paid parking includes the entire area of ​​the facility being used, but when providing transport services, only the cars actually used are taken into account. However, when calculating the vehicle fleet, all vehicles will be taken into account.
4. Delivery of ordered goods may be subject to a single tax if it is specified as a separate service. If delivery is free or is already included in the order price, then it is not subject to the single tax.

There are also many vague aspects regarding the areas of retail trade, catering and advertising. Before starting to work in one of these industries, it always makes sense to study the legislation in detail, as well as the explanatory documents of the Ministry of Finance, in order to avoid confusion and problems with tax organizations.

When choosing a tax regime for small businesses, most entrepreneurs consider a single tax on imputed income. In many cases, it turns out to be the simplest and most profitable to use, and you can conduct accounting using this system yourself.

In today’s article we will talk about the features of UTII, the procedure for its calculation and payment.

In addition to OSNO, which is the basic scheme for calculating and paying contributions to the budget in the Russian Federation, there are a number of so-called special modes. Their appearance is justified by the complexity of accounting and reporting on OSNO, and a wide range of payments that make it difficult for small businesses to operate.

One of the most popular “preferential” tax systems in the Russian Federation is UTII. It is a mode in which the company pays one general tax. The latter replaces:

• (when the payer is an organization).

For individual entrepreneurs, UTII replaces personal income tax.

• Property tax- this benefit applies to both organizations and individual entrepreneurs.

Note that this “easing” applies only to those real estate and fixed assets that are involved in the activities of the enterprise.

• Value added tax- for all payers.

Thus, UTII replaces basic taxes, which must be paid to the entrepreneur or LLC. However, all fees and charges not included in this list will be charged in full. So, you will have to pay transport and land tax, regional deductions, as well as insurance premiums.

F The UTII form is fundamentally different from conventional taxes, although it replaces them. The calculation is based on the so-called imputed income. This averaged amount, which (according to the calculations of the tax authorities) is approximately equal to the profit received by enterprises in the chosen field of activity.

If you are, you can choose taxation in the UTII mode. The calculation will be based on a fixed imputed amount for retail stores, regardless of actual revenue.

Thus, UTII is a special regime that is suitable for entrepreneurs and organizations. It is distinguished by the ease of calculations and the reduction of documentary and tax burden, which is why it is ideal for small enterprises. However, not every small business entity has the right to use this system.

UTII for LLCs and entrepreneurs - requirements for taxpayers

Like any preferential treatment, imputation is not suitable for all organizations. The Federal Tax Service imposes serious restrictions on the ability to conduct activities on UTII:

• Individual entrepreneur or LLC works in the following areas: household services for the population, catering, retail trade (with a hall area of ​​no more than 150 sq.m.).

An exception is the leasing of auto and gas filling stations. UTII also does not apply if catering services are provided by a healthcare, social security, or educational enterprise.

• To apply UTII, it is necessary that in a municipality an appropriate tax regime was introduced.

Although imputation is valid in a large part of the country, there are a number of cities where its use is impossible. Since 2014, this special regime has not existed in Moscow.

• The selected type of activity must be indicated in local legislation.

The list of types of businesses that qualify for UTII may be changed by municipal authorities.

• Activities are not carried out in form of trust management or simple partnership agreement.
• (regardless of the form of ownership) less than 100 people.
• For organizations, an additional restriction is imposed - share of legal entities in the authorized capital should not exceed 25%.

Another clarification concerns organizations that simultaneously use several systems for different areas of activity. UTII is not compatible with all modes:

• Can be used at the same time“imputation” and OSNO, or taxation under the Unified Agricultural Tax regime.
• Combined use of UTII and impossible.

When combining modes, remember that you need to separate accounting and reporting for them. This complicates bookkeeping, but can provide additional tax benefits.

As you can see, the physical indicators of the enterprise are the basis for choosing UTII, while revenue and profit are not affected on the possibility of using “imputation”.

At the same time, general conditions (a small number of activities falling under UTII, the need to adopt local regulations) significantly limit the number of potential payers of this tax.

How is UTII tax calculated?

As with other tax regimes, the amount of single tax on imputed income is calculated directly by the taxpayer. He also fills out the declaration and makes the payment to the inspectorate. Incorrect indication of the amount will lead to fines, penalties and even cancellation of UTII. It is important to submit reports and make contributions on time and correctly.

UTII calculation is made for 1 calendar month. The payment amount is determined using special formulas, which are the product of the following indicators:

• UTII rate- today for this regime it is 15%.
• Physical indicator value. This could be the number of personnel for the service sector, the area of ​​the sales floor for stores, and others - a factor that directly affects the increase in the organization’s income.
• Basic yield- an indicator of profit approved by the tax authorities for a certain activity.

Basic profitability is indicated per unit of physical indicator - for example, a square meter of area for retail enterprises. Thus, the larger the store area, the higher the “imputed” tax.

• Coefficient K1- deflator installed at the state level. It is the same for all regions and, starting from 2015, is equal to 1.798.
• K2 coefficient- municipal adjustment factor. Its value is set by local governments and should be within the range of 0.5–1.

K2 is a reducing factor, due to which municipal authorities can significantly reduce the amount of UTII tax payable.

Multiplying all the indicated values, we get UTII tax amount for 1 month.

If during the quarter there were no changes in physical indicators or basic profitability, then the calculation of UTII for payment to the budget can be obtained by multiplying the resulting value by 3.

When changes occur, UTII is calculated for each month separately. Also, using proportional calculation, it can be taken into account less than a month when switching from one system to another or changes that occurred in the middle of the month.

UTII tax - reporting and settlements with the inspectorate

An important aspect of any taxation system (including special regimes) is the frequency and form of payments to the budget and reporting. It is this indicator that makes it clear How easy is this or that mode to use?, whether hired personnel are needed to keep records, or a businessman can handle it on his own.

So, how is the UTII tax paid for individual entrepreneurs and organizations, and what reporting is the enterprise required to submit:

• Taxable period for this special regime - 1 quarter. The calculated tax must be paid by the 25th of the next month.
• Main reporting document- tax return. It is submitted to the inspection quarterly, no later than the 20th day of the month following the reporting period (for the 1st quarter - April 20).

Submission of the declaration, as well as tax payments for UTII, occurs 4 times a year. If the deadline falls on a weekend, it is transferred to the next working day.

• According to the law, all payers on the “imputation” must keep in writing accounting of physical indicators: area of ​​premises, number of employees, number of seats in catering, etc. This requirement applies to both individual entrepreneurs and organizations. For the absence of such a book, the inspection may fine you in the amount of 500–700 rubles.

F The document format for recording physical indicators is not established by law. In many inspectorates, taxpayers are urged to purchase special books that also include columns for “income” and “expenses,” which individual entrepreneurs do not have to keep records of on UTII. You have every right to work without it or to fill out only the prescribed columns with physical indicators in the document.

• Accounting for organizations on the "imputation" is mandatory. Organizations submit reports to the Federal Tax Service on forms 1-6, as well as explanations.

Individual entrepreneurs do not maintain accounting.

• Individual entrepreneurs and LLCs also rent reports on additional taxes and fees, which pay - insurance premiums, transport tax.

UTII form from 2017 - changes to the special regime

Every year, tax authorities adopt a lot of legislative acts, clarifying the conditions for the application of special regimes, introducing additional restrictions or benefits. The UTII system in 2017 also has undergone a number of changes:

• Term“service” preferential treatment has been extended until 2021. Initially, UTII was planned to be abolished in 2018, but the economic situation in the country and difficulties in running a small business forced legislators to reconsider the decision.
• IP received possibility to reduce contributions according to UTII for “personal” insurance payments. Until 2017, only payments for employees were deductible.

If an entrepreneur works alone, he has the opportunity to reduce the UTII paid by contributions “for himself”, with no limit on the amount. Individual entrepreneurs with hired employees reduce contributions to the budget for payments both for staff and for themselves. But in this case it is impossible to reduce the “imputation” by more than half.

• The declaration form has changed. Thus, in 2017, the form of calculation in the document changed (due to innovations for individual entrepreneurs in terms of reducing the amount of tax).

The fields with barcodes have changed, as well as the wording regarding insurance payments.

• Determination of types of entrepreneurship under preferential special regimes is now underway according to another classifier, adopted since 2017 - OK 029-2014

The main change in relation to UTII is the increase in its validity until January 2021. Many entrepreneurs on the “imputation” breathed a sigh of relief at this news - at the moment there is not a single regime that could adequately replace UTII. In addition, individual entrepreneurs have a real opportunity to significantly reduce tax deductions through insurance and pension contributions. This has made imputation much more attractive to entrepreneurs, especially those working alone.

Conclusion

UTII is one of the most common special regimes in Russia. Organizations and entrepreneurs engaged in retail trade, providing various services, and opening public catering establishments have the right to switch to this system. There is a list of restrictions for using the mode.

UTII replaces a number of taxes and represents fixed amounts that do not depend on the results of the enterprise’s activities. Having decided to switch to this mode, a businessman simplifies settlements with the tax office and accounting. But there are situations in which the use of the regime is impossible or unprofitable.

Dear readers! If you have questions that are not covered in this article, leave them in the comments. In the following materials we will definitely touch upon the topics that interest you in more detail.

You will need

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

Instructions

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

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

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

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

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

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

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

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

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

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

note

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

Helpful advice

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

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

You will need

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

Instructions

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

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

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

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

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

note

Sources:

• The Federal Tax Service

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

You will need

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

Instructions

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

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

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

Video on the topic

Sources:

• How to calculate the unified agricultural tax in 2019

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

Why do entrepreneurs apply a single tax on small businesses?

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

How to calculate the single tax for small businesses?

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

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

The formula for calculating UTII will look like this:

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

How much will taxes on small businesses increase?

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

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

What advantages does UTII provide?

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

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

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

Entrepreneur's actions

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

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

Deadlines for submitting an application and documents

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

How to fill out and submit the application?

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

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

Deadlines for making a decision by the tax authority

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

In order to maintain favorable conditions for small businesses, UTII has been extended at the legislative level until 2021, although several years ago it was planned to terminate this special regime. The Government of the Russian Federation is constantly making changes to the procedure for calculating mandatory payments and preparing reports, so it is necessary to monitor new information in order to avoid violations and know what taxes must be paid in 2019.

The single tax on imputed income is a special regime provided for a limited range of entrepreneurial activities.

The calculation is based on the amount of revenue established by law for each type of business, which does not depend on the actual amount of revenue.

Has the meaning:

• footage of the room;
• number of employees;
• territorial affiliation of the business entity.

Since 2013, a merchant can independently decide whether to use the “imposed” regime or any other. Until this time, when carrying out the type of activity specified in the law, the use of UTII was inevitable. If an entrepreneur simultaneously carries out several types of transactions, he has the right to choose different taxation regimes.

A special system relieves individual entrepreneurs from a number of mandatory payments:

• VAT (except for export transactions);
• personal income tax;
• property tax (except for objects calculated based on the cadastral value).

The use of UTII is beneficial for entrepreneurs with large revenues in a small area, but a low level of profit. For example, in a retail pavilion selling basic food products and cigarettes, the markup is only 5-10%. Another convenience of the simplified mode is minimal reporting and optional accounting.

Every entrepreneur, before settling on any tax payment system, tries to choose an acceptable combination of parameters for his business.

The advantages of “imputation” over other modes are:

1. The UTII legislation does not limit entrepreneurs by income level, since the amount of the budget obligation depends on physical factors, not financial ones.
2. If some individual entrepreneur operations fall under the imputed system, but others do not, then you can keep separate records and optimize the tax burden.
3. Thanks to the allowed deductions, there is a possibility of reducing UTII to zero.
4. There are many parameters involved in the calculation that can be used in various ways to legally reduce your payment.
5. Accounting is not necessary for all categories of entrepreneurs. An individual entrepreneur who works independently submits only quarterly declarations to the Federal Tax Service.
6. The single tax on imputed income partially exempts from other fees.
7. For businessmen who receive individual entrepreneur status for the first time, local authorities negotiate a preferential UTII rate.

The disadvantages of the special imputed regime include the need to pay taxes, even if the activity is unprofitable or not conducted at all.

The legislation defines a list of types of transactions for which UTII tax is applied for all individual entrepreneurs in 2019:

The final decision on which activities are subject to a single imputed tax for individual entrepreneurs is made by the local administration, focusing on the specifics of the region. The entire list can be selected, or several positions, or none, as is done in Moscow.

In addition to the suitable type of business activity, the entrepreneur must meet the following criteria:

1. The number of employees is less than 100 people.
2. Does not rent premises or space at an auto or gas filling station.
3. Does not work under a power of attorney regarding the use of property.

If the municipal authorities establish a trade duty, then entrepreneurs are deprived of the right to choose UTII in the relevant field of activity.

The single tax on imputed income in 2019 for individual entrepreneurs has not undergone significant changes; the main reforms relate to cash registers:

Changes have also been made to the amount and timing of payment of insurance fees for individual entrepreneurs. Fixed contributions “for yourself”, which were previously calculated as a percentage of the minimum wage, are now established in the Tax Code of the Russian Federation.

In 2019 their size is:

• for OPS - 26,545 rubles;
• for compulsory medical insurance - 5,840 rubles.

If the annual imputed income turns out to be more than 300,000 rubles, then the maximum contribution of 1% of the excess is determined according to the new rules. Until 2019, the maximum payment in the OPS could be: minimum wage x 12 x 8 x 0.26. Now there is no link to the minimum salary, the calculation has been simplified: 26,545 x 8 = 212,360 rubles.

For individual entrepreneurs on UTII in 2019, the pension fund and social security tax on employee salaries can be reduced by increasing the annual income limit:

• The maximum payroll of an employee for applying the base rate for compulsory pension insurance is 1,021,000 rubles. Anything higher is subject to a 10% tax;
• The salary limit for contributions to OSS is 815,000 rubles.

Reporting on the single tax on imputed income in 2019 is submitted using the same forms as in 2017. Changes in the declaration are expected in connection with the use of deductions for expenses at online cash registers.

The tax on imputed income in 2019 for individual entrepreneurs is determined according to the old rules. To do this, use the following parameters, which are multiplied among themselves:

UTII = OD x F x K1 x K2 x T

Decoding of indicators:

1. Basic yield (BP). The Tax Code of the Russian Federation establishes a fixed amount for each type of activity.
2. Physical parameter (F). The number of employees, the number of places or facilities used, and the square footage are used.
3. Deflator coefficient (K1). Enshrined in law, in 2019 it is 1.868.
4. Corrective index (K2). Regional authorities use this multiplier to reduce the burden on businesses of certain categories of payers.
5. Tariff (T). Can be changed by municipal decision in the range of 7.5%-15%. The rate of tax due on UTII in 2019 for individual entrepreneurs is 15% everywhere.

The calculation is carried out quarterly, for which the indicators for each month are inserted into the formula, and the resulting amounts are added up.

For example: an individual entrepreneur sells products in a pavilion with a hall of 10 square meters. m., hired 2 implementers. Physical criterion - area, basic yield - 1800, municipal coefficient - 1.

UTII for 1 month = 1800 x 10 x 1.868 x 1 x 0.15 = 5044 rub.

Since the indicators do not change during the quarter, this amount can be multiplied by 3. It turns out 5044 rubles. x 3 = 15,132 rub.

If in any period the activity was not carried out continuously, then the calculation is carried out for the actual time, for which the amount is divided by the calendar days of the month and multiplied by those actually worked. For example, an individual entrepreneur was registered on August 14, then UTII = (1800 x 10 x 1.868 x 1 x 0.15) / 31 x 18 = 2929 rubles.

If a merchant is engaged in more than one type of transaction, then permitted deductions from the single tax on imputed income are made only after summing up the total liability.

In order to justify the use of a physical indicator to the tax inspectorate, it is necessary to have supporting documents, such as contracts, passports, extracts, time sheets. The obligation to keep records does not apply to income and expenses.

The number of employees to be substituted into the formula is determined by the total for the month. If people were fired or hired in the middle of the period, they are still included in the performance indicator.

The law provides for a reduction in obligations to pay to the budget for UTII.

Until 2019, there was 1 type of deduction; with the beginning of the cash payment reform, another type was added:

1. Contributions paid for the entrepreneur himself and for hired employees.
2. Expenses for the acquisition and implementation of online cash registers.

A businessman is obliged to annually pay the fees established by law for compulsory medical insurance and compulsory medical insurance until December 31. The total amount is large, it is convenient to split it into parts, especially since the quarterly single tax on imputed income is reduced by contributions transferred in the same period. In a situation where the payment was made before submitting the declaration, it can also be included in the calculation.

An entrepreneur without hired employees reduces UTII by the amount of transfers in full.

An individual entrepreneur with “imputed” employees, who pays taxes and mandatory payments on earnings in 2019, has the right to reduce UTII for the quarter in the amount of 50% of the transferred contributions both for himself and for his employees.

The following fees are taken into account:

• for mandatory pension insurance, including an additional payment of 1% on excess income of 300,000 rubles;
• for compulsory social insurance;
• on compulsory medical insurance;
• for injuries.

Expenses through online cash registers can reduce UTII by up to 18,000 rubles. for each installed device, if these costs were not included in the calculations under other taxation regimes.

For example:

The individual entrepreneur from the explanation above paid contributions in the quarter for earnings of 12,000 rubles. and for yourself - 5,000 rubles, total - 17,000 rubles.

Amount of UTII for 3 months = 15,132 rubles.

Allowable tax reduction = RUB 17,000. x 0.5 = 8,500 rub.

UTII to be transferred for the quarter = 15,132 rubles. - 8,500 rub. = 6,632 rub.

To test yourself with complex calculations, you can use online calculators on websites that provide business consulting services.

You need to submit your UTII declaration and pay tax 4 times a year at the end of each quarter. Cutoff dates:

• for reports for 2019 - the 20th day of the next month;
• for the transfer of a single imputed tax - the 25th day after the end of the quarter.

If the deadline is a non-working day, then you can submit a declaration or pay the budget the next day. The penalty for late or non-payment of the single tax on imputed income is 20%. If a deliberate violation is detected, the rate increases by 2 times. At the same time, a penalty is charged for each day of delay.

Fixed contributions for compulsory health insurance and compulsory health insurance must be paid by the entrepreneur on the “imputation” by December 31, 2018. During the year, it is not prohibited to split the amounts in any parts. If an individual entrepreneur received an income of more than 300,000 rubles in 2017, then he is obliged to pay an insurance pension fee in the amount of 1% of the excess amount until July 1, 2018.

For an entrepreneur on a single imputed tax with employees, there are a number of mandatory reports and payments related to the need to pay earnings.

You need to submit to the Federal Tax Service:

1. Annual information on the average number of employees. Deadline - until January 20.
2. Form 2-NDFL for each individual employee. Submitted once before April 1st.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include fees for injuries. Deadline: 30 days after the end of the quarter.

The following is available for rent at PF:

1. Annual form SZV-STAZH until March 1.
2. Monthly report SZV-M until the 15th of the next month.

Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in Form 4-FSS by the 25th or 20th of the next month, depending on the electronic or regular type of submission.

You can obtain the right to pay imputed tax for individual entrepreneurs in 2019 in the following way:

Registration is carried out by the Federal Tax Service at the individual entrepreneur’s registration address, if the transactions subject to single tax on imputed income are:

• delivery or peddling trade;
• cargo and passenger movements;
• application of advertising information on transport.

In all other cases, you must contact the inspectorate in whose coverage area the entrepreneur operates.

To register an individual entrepreneur, you need to fill out an application in the UTII-2 form, where you indicate the following information:

1. Individual tax number (TIN) of the payer.
2. Federal Tax Service code where information is submitted.
3. Last name, first name, patronymic of the applicant.
4. OGRNIP.
5. Start date of work on a single imputed tax.
6. Types of activities with codes and addresses of implementation.

An entrepreneur has the right to submit an application personally or through an authorized person.

In the second case, it is necessary to obtain a notarized power of attorney to represent interests and attach it to the form. The Federal Tax Service issues a document on registration of individual entrepreneurs 5 days after completing the application.

The UTII regime is allowed to be used simultaneously with other systems - simplified tax system, patent, OSNO, unified agricultural tax.

The main condition is that you cannot use different types of taxation for one category of transactions.

If an individual entrepreneur works for UTII and wants to conduct further operations on the same system, it is necessary to submit an application as during initial registration. The transition from other modes is possible only from January 1. Therefore, sometimes it is easier to liquidate an individual entrepreneur and immediately open a new one with the necessary system.

To deregister a single imputed tax payer, the UTII-4 form is submitted within 5 days from the moment the activity ceases to meet the criteria or for the following reasons:

• transition to another system;
• closure of IP.

The Federal Tax Service has 5 working days to terminate registration. To choose a different mode, an individual entrepreneur must submit an application from the beginning of the calendar year, otherwise the general system is applied by default.

UTII refers to special tax regimes.

The presence of such regimes in tax accounting, as well as their significant differences from each other, provides entrepreneurs with the opportunity to conduct a comparative analysis of the approximate amounts to be paid and choose for themselves the most advantageous regime or a combination of them.

Features of taxation under UTII

Fundamental difference UTII differs from other tax regimes in that its size does not depend in any way on the actual amount of profit of the entrepreneur and is calculated from average indicators for each type of activity.
Thus, choosing this taxation method will be most beneficial to those entrepreneurs whose profitability indicators are significantly higher than the industry average.

Transition to UTII is carried out by submitting a corresponding application to the tax office in the UTII-2 form. This can be done simultaneously with registering a business, or you can switch to this method of taxation while working. If you do this at the time of registration , then the application must be submitted to the Federal Tax Service five days before the start of activity.

If the legal entity is already registered and uses a different tax regime , then the application is submitted five days before the transition to UTII. In the same way, at any time you can replace this regime with another method of taxation - submit an application five days before the transition (UTII application form-4).

Features of tax payments

The amount of tax payable is calculated quarterly. The declaration must be submitted no later than the twentieth day of the month following the reporting period. Tax transfer must be completed before the twenty-fifth of the same month.

Since the amount of the tax and the method of calculation directly depend on the territorial affiliation of the organization, the tax is paid to the tax office on the territory of which the organization actually carries out its activities, and not to the one on the territory of which the legal entity is formally registered. The situation is exactly the same with the application of legislation on the calculation of UTII - the calculation is made based on odds and bets established for the territory of actual activity.

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Who can use this tax regime

The use of UTII is possible only for those entrepreneurs who carry out activities() provided by law for this tax regime. A complete list of them is contained in Art. 346.26 Tax Code of the Russian Federation.

In general terms, they can be formed in following list:

• Household services to the population;
• Passenger Transportation;
• Auto repair;
• Veterinary treatment;
• Retail;
• Catering establishments;
• Placement of outdoor advertising;
• Hotel business.

In addition to carrying out the intended type of activity, the enterprise must also meet certain criteria, set for each of them. In some cases, it is impossible to exceed a certain number of hired personnel, square footage of retail space, number of vehicles, etc. Compliance with these indicators must be monitored very carefully, since from the moment they are exceeded, the legal entity is no longer subject to this tax regime and the general taxation system (GTS) is applied.

About the single tax on imputed tax, see this video:

Procedure for calculating the tax amount

Bid UTII is 15%, but for local government it is possible to reduce this value to no lower than 7.5%. Thus, the rate can vary from 7.5% to 15%.

The specific value of the amount to be paid is calculated according to the following formula:

UTII=BD*FP*K1*K2*15%

In this formula, DB is officially established for a specific type of activity basic rate of return per unit of measurement. That is, for each type of activity, a certain numerical criterion is provided (room area, number of passenger seats, number of personnel), for which a profitability indicator per unit is established. The specific values ​​of these indicators are listed in Art. 346.29 Tax Code of the Russian Federation. For example, for passenger transportation the value of profitability per seat per month is set at 1,500 rubles.

Since the size of the profitability indicator is set per month, to calculate the tax for the reporting period, that is, the quarter, it must be multiplied by 3.

FP is physical indicator, the number of units for which the profitability indicator is established, that is, the same meters, locations and employees.

K1 – deflator established by the Ministry of Economic Development of the Russian Federation. For 2015 it was set at 1,798 and remained the same for 2016. In 2018, this K1 was equal to 1.868, and in 2019 its value was 1,915.

K2 – coefficient, the value of which is set by the subject of the federation. Its size can vary between 0.005-1.000, depending on the tax policy of the region.

When calculating the amount of tax to be paid, it must be taken into account that it can be reduced by the amount transferred by the entrepreneur to social insurance funds for himself or his employees. The amount of the transferred contributions is simply deducted from the amount of tax payable.

If an entrepreneur works alone and does not hire employees, then he pays contributions only for himself. Their size is fixed and for 2018 amounted to a total of 32,385 rubles.

In 2019, these contributions do not depend on the size of the minimum wage, but will be a fixed amount:

• RUB 29,354 for compulsory pension insurance;
• RUB 6,884 to the MHIF.

This amount is payable in cases where the entrepreneur’s annual income does not exceed three hundred thousand rubles. Otherwise, an additional 1% must be transferred from the excess amount in the form of insurance premiums.

Since insurance premiums can be transferred either as a lump sum or quarterly, it is necessary to take into account one important condition. The amount of UTII can be reduced by insurance contributions by a maximum of 50% and only for the period when they were actually transferred.

Thus, if the tax amount is, for example, 40,000 rubles, and the contribution is 29,354 rubles, then the tax is reduced only by 20,000 (that is, by 50%) and thus the possibility of applying the deduction is not fully used. In such cases, it is more profitable to pay contributions quarterly.

The same principle applies to employee contributions. That is, it is necessary to monitor the amount of profit and take into account the need for additional payment when crossing the threshold of 300,000, and also ensure that during the reporting period the amount of transferred contributions does not exceed half of the tax amount. This way you can make the most of your deduction opportunity.

When can a single tax on imputed income be used?

UTII can be used as the only form of taxation for a specific organization, or in combination with other systems (, Unified Agricultural Tax). This method may make accounting a little more complicated, but will help reduce the tax burden.

To calculate the tax base for different taxation systems, it is necessary to maintain separate records for types of activities subject to different taxation. In cases where the division of the involved property, means of production and employees by type of activity is impossible, since they are involved in both, it is applied equity method of accounting. That is, the calculation of working time and other units of measurement is made in proportion to the share of income from each type of activity.

Watch the video lecture on UTII taxation for individual entrepreneurs in the following video:

Changes in the use of imputed tax

Will continue in 2019 implementation of online cash registers, which started in 2017. This innovation involves the introduction of new-style cash registers, in which all information is stored on a fiscal drive, instead of using a cash register tape.

Now all information will be transferred to the Federal Tax Service through the fiscal data operator, with whom entrepreneurs will be required to enter into an agreement for the provision of services. Also, each buyer will be able to receive information about their purchase not only on the cash register receipt, but also to their email address.

This innovation affected entrepreneurs and organizations selling alcoholic beverages on March 31, 2017. The rest had to switch to using new cash registers before July 1, 2018.

The only exception to this rule concerns enterprises and individual entrepreneurs in the territory of whose activities the provision of communication services is difficult.

Question cancellation of UTII has been postponed until 2021.