What is UTII in taxation. ENVD - what is it? Who can apply UTII

The single tax on imputed income, also called “imputed income,” is a taxation system popular among individual entrepreneurs. In 2019, individual entrepreneurs who pay “imputed” tax will expect some adjustments to the mechanism. For further lawful use of the “imputed” tax, it is strongly recommended that you familiarize yourself with the innovations, as well as independently calculate the amount to be paid to the tax authority.

The concept of UTII and the basic regulations accompanying it

UTII is considered to be one of the most profitable taxation systems for individual entrepreneurs. Its peculiarity lies in the way the tax is calculated, which makes it attractive. Thus, the tax base under this system is the amount of income imputed by the legislator in relation to a specific field of activity, and not the income received by the business entity for the reporting period. Accordingly, the tax is tied to the category of activity, the number of employees involved or the area of ​​the outlet used, and not to the profit received.

UTII is a special tax accounting system in which individual entrepreneurs are exempt from the obligation to pay VAT, personal income tax, income and property taxes.

“Imputement” is recognized as an optional taxation system; an entrepreneur can switch to it at his own request.

The features of UTII include the following:

• submission of reports, as well as payment of taxes, to the civil service is carried out quarterly;
• one tax is paid, not three;
• the possibility of reducing the tax on the amount of insurance payments paid;
• the opportunity to reduce the costs of purchasing and installing online cash registers;
• There is no strict need to use online cash registers until 07/01/2019. (for individual entrepreneurs engaged in special categories of activity - until 07/01/2018);
• For certain categories of work, it is possible for newly registered individual entrepreneurs to apply a 0% rate.

In Part 2, Art. 346/26 of the Tax Code of the Russian Federation prescribes the areas of activity to which it is lawful to apply “imputation”:

• provision of household services;
• provision of veterinary services;
• transport maintenance, in particular repair, maintenance and washing;
• rental of parking areas. This takes into account car security services in commercial parking lots, excluding penalty parking;
• transportation services;

No more than 20 vehicles can be operated.

• retail trade in premises, the maximum size of which is 150 sq.m. If the territory of the outlet is larger, the use of UTII is illegal;
• retail trade in stationary and non-stationary spaces. That is, without the presence of closed trading buildings (markets, kiosks, vending machines), as well as on open counters (benches, vans, barrels of drinks on tap);
• catering services, if the total area involved is less than 150 sq.m.;
• catering services, the provision of which is provided at a point that does not have a special hall for serving clients;
• placement of advertising on external buildings (billboards, posters);
• placement of advertising on public transport;
• transfer for use, on the basis of a lease agreement, of areas and buildings with a total area of ​​no more than 500 sq.m., for carrying out activities related to public catering and retail trade.

It is prohibited to use such a taxation system if:

• the share of the company's authorized capital consists of 25 percent or more of borrowed funds;
• the company is a large tax payer;
• the individual entrepreneur has more than one hundred external employees;
• The individual entrepreneur operates on the basis of a partnership agreement or is a manager of trust property;
• The individual entrepreneur operates in the rental of gas stations.

Restrictions on the use of UTII in Russia

The use of “imputation” is not possible in all regions of the Russian Federation. This provision is adopted by the council of local municipal authorities. Among the issues discussed and adjusted at the local level are:

• a list of categories of activities for which business entities will be able to legally apply “imputation”;
• tax rate ranging from 7.5% to 15% of imputed income;
• the value of the special coefficient (K2), taking into account the type of activity of the business entity, as well as the area in relation to which the taxation system is applied.

These issues are subject to possible adjustment by local authorities due to the heterogeneity of the location of retail outlets, population size and income level. Thus, a supermarket in the center of Moscow will generate significantly higher income than the same supermarket on the outskirts of Barnaul.

As of the end of 2017, UTII is not permitted for use in the capital due to the presence of a trade tax in Moscow.

In addition, there is a limitation on the application of the system to a specific list of types of work. Application of UTII in 2019 to any categories of activities not covered by Part 2, Art. 346/26 of the Tax Code of the Russian Federation is an offense entailing administrative liability.

Reporting on UTII in 2019

Full accounting for individual entrepreneurs using UTII is not mandatory. However, for the legality of the activities carried out, the individual entrepreneur should prepare the following papers:

• accounting of physical indicators;
• tax return;
• reporting on hired subordinates;
• cash documents (if necessary).
• The main document required for submission is the tax return.

In 2017, its form was changed and since 2018, old-style documents are no longer accepted.

It is submitted quarterly, that is, four times a year. The deadline for submission is the 20th day of the month following the last one in the quarter. That is, you must submit your UTII declaration in 2019 on 04/20/2019, 07/20/2019, 10/20/2019, 01/20/2020.

The declaration is submitted to the local tax authority in one of the following ways:

• through personal visits to public service;
• by registered mail;
• through the official resource of the Federal Tax Service;
• with the help of a trusted person.

If an individual entrepreneur has no more than 25 hired subordinates on his staff, he is allowed to submit only an electronic declaration.

The requirements for filling out a tax return are as follows:

• physical indicators should be rounded to whole numbers;
• K2 is rounded to the third decimal place;
• when indicating amounts, rubles must be rounded: less than 50 kopecks - 0, more than 50 kopecks - 1 ruble;
• if the declaration is filled out manually, then the pen must be either blue or black;
• It is strictly forbidden to use a proofreader when filling out by hand;
• When filling out the declaration on a computer, it is recommended to use the “Courier New” font;
• The document numbering is continuous.

Advantages and disadvantages of UTII

The advantages of “imputation” include:

Changing the taxation system for an existing activity from the simplified taxation system or OSNO to “imputation” is legal only from the beginning of the reporting year.

• the possibility of simultaneous application of UTII and other tax systems;
• UTII for individual entrepreneurs does not provide for the strictly mandatory use of online cash registers, with the exception of individual entrepreneurs engaged in retail trade and public catering. For these business entities, registration of cash registers is required until July 1, 2018. For other individual entrepreneurs - until July 1, 2019.

The following are recognized as the disadvantages of UTII:

• The tax amount depends on the imputed income. This provision is both an advantage and a disadvantage: based on the results of the reporting period, the entrepreneur could not carry out any work or receive a negative final result, but payment of tax is required;
• You can use UTII only in those areas where it is permitted;
• the possibility of taking into account insurance payments made only exists in relation to those contributions that were made in the same period for which the tax is paid. The only existing exception is valid for those situations where insurance contributions were made before submitting the declaration for the reporting period;
• the presence of a limit on the number of employees and restrictions on the volume of territories of retail outlets;
• the strict obligation of individual entrepreneurs to submit quarterly reports. At the same time, for the simplified tax system the obligation to submit reports is annual.

Changes to UTII in 2017

In 2017, work was actively carried out to improve the state tax system and, in particular, UTII. Thus, at the legislative level the following significant adjustments were made:

• Individual entrepreneurs were given the right to take into account insurance payments for themselves when calculating taxes. Back in 2016, insurance payments were taken into account only for hired employees;
• based on Government Decree No. 2496/r dated November 24, 2016, a modified list of economic codes by category of activity related to the provision of services came into force;
• An individual entrepreneur must notify the tax authority of his transition from UTII to the simplified tax system within the first 30 days from the date when the last transactions under UTII were terminated.

The main changes made to UTII in 2018 for individual entrepreneurs

The main changes in tax legislation regarding “imputation” in 2018 include the following:

1. Extension of the right to use UTII. Thus, in accordance with Federal Law No. 173 “On Amendments” dated 06/02/2016, “imputation” can be used by business entities until 12/31/2020. The previous version of the Tax Code of the Russian Federation stated that the use of UTII will be discontinued on 01/01/2018.
2. From 01/01/2018, individual entrepreneurs are legally entitled to a cost benefit when purchasing an online cash register. At the same time, the benefit amount can reach a maximum of 18,000 rubles. Please note that in order to have the right to use this benefit, the electronic cash register must be registered before 07/01/2018, with the exception of those individual entrepreneurs who are engaged in retail trade or activities in the field of public catering.
3. The deflator coefficient used (K1) is 1.868 from the beginning of 2018.

An example of calculating UTII tax for an individual entrepreneur

The tax is calculated quarterly using the following formula:

DB * FP * K1 * K2 * % * 3, where:

DB - basic income. It is determined by the provisions of the Tax Code of the Russian Federation per unit of FP in relation to a specific sphere of production;

AF is a physical indicator. The unit of this indicator is the number of employees involved, the volume of the trading area, the number of vehicles, etc. BD and FP are fixed standard indicators for certain areas of activity and are fixed in clause 3 of Art. 346/29 Tax Code of the Russian Federation;

K1 – coefficient, as of 2019, is 1.868. It is subject to annual review and adjustment by the Ministry of Economic Development of the Russian Federation;

K2 is a correction coefficient, the value of which is determined by municipal authorities depending on the field of activity. You can get acquainted with the value of this indicator on the official website of the local tax organization;

% - UTII interest rate. Varies from 7.5 to 15. Local authorities may lower the interest rate depending on the category of activity;

3 - the number of months for which the calculation is submitted.

Calculation example:

There is an individual entrepreneur providing veterinary services. There are no subordinates involved. Basic profitability is calculated based on the number of attracted employees, including the entrepreneur. Physical indicator - 7500, K1 - 1.868, K2 - 1, rate - 15%.

Accordingly, the amount of tax excluding insurance payments will be 6,305 rubles.

If the amount of insurance payments actually exceeds the amount of tax payable, the entrepreneur has the right not to pay tax.

The nuances of reducing tax on insurance premiums

The nuances of reducing the tax on insurance contributions include the following:

Activity codes for reporting on UTII

When filling out the declaration, you must indicate the economic code of the economic activity. In 2019, business services are coded as follows:

1. Domestic services. Code - 01. FP is the number of hired subordinates, including individual entrepreneurs. The database will be 7500 rubles.
2. Veterinary services. Code - 02. FP is also based on the number of employees, including individual entrepreneurs, while the DB is 7500 rubles.
3. Maintenance services for cars and other vehicles. Code - 03. FP is calculated based on the number of hired employees, in this case, the DB will be 12,000 rubles.
4. Services for renting out parking areas. Code - 04. FP is the total area of ​​the transferred site for parking. DB per month is 50 rubles.
5. Cargo transportation services. Code - 05. FP is calculated based on the number of transport units for carrying out the activity. DB is 6,000 rubles.
6. Passenger transportation services. Code - 06. FP is calculated based on the number of seats. DB - 1500 rub.
7. Retail trade carried out in the presence of trading platforms. Code - 07. FP is calculated based on the area of ​​sales floors. BD - 1800 rub.

Imputed tax (UTII) is a taxation mechanism that applies to certain types and is based on the law of municipal districts, districts and cities of Federal significance.

This tax was introduced as a general taxation system and reduces the time required to maintain reports for the tax inspectorate.

Concept and features of UTII

UTII is a special regime under which both organizations and organizations can work. Since its introduction, the single tax has been changed and adjusted.

At first, entrepreneurs who were engaged in activities strictly regulated by law were transferred to UTII without fail.

The payment procedure was specified in the Tax Code. Today, UTII is a voluntary taxation system, which can be transferred or abandoned at the request of the business owner.

This principle will remain in effect until 2017. In 2016, some clarifications were made to the use of UTII. Let's look at them in more detail.

Who can work on a single tax on imputed income

When calculating the single tax, the size of real profit and turnover does not play a role. Individual entrepreneurs and organizations, when determining the amount of payment, are based on the amount of imputed profit, which is prescribed in the Tax Code of the Russian Federation.

The special regime applies to certain types of business activities:

• provision of household services;
• veterinary care;
• repair work, servicing and washing of vehicles;
• leasing of parking space or services for preserving vehicles in a paid parking lot;
• provision of transport services for cargo or passenger transportation for individual entrepreneurs or LLCs that have up to 20 transport units;
• retail trade through retail outlets with an area of ​​up to 150 sq. m. for each object;
• the sphere of retail trade, in which individual entrepreneurs act as an intermediary from a commercial network and do not rent trading floors;
• catering sector, each individual object should not exceed an area of ​​150 square meters;
• marketing area – outdoor advertising placement;
• provision of housing for temporary accommodation subject to a total area of ​​up to 500 sq. m. and etc.

Individual entrepreneurs who are going to work on UTII need to familiarize themselves with the entire list of activities that are specified in the laws of the Ministry of Finance and in the Tax Code of the Russian Federation, starting from the location of the facility where they plan to conduct business.

There are cases when the permitted type of activity does not apply to a certain territory and the transition to UTII is impossible.

To work under this regime, the business owner must analyze his work in accordance with the restrictions. It is not permitted to use tax on imputed income under the following circumstances:

• legal entities and individual entrepreneurs whose main staff exceeds 100 employees;
• legal entities in which the share of other organizations exceeds 25%;
• LLCs and individual entrepreneurs that lease gas and gas filling stations to third parties;
• large taxpayers;
• schools, universities, colleges, hospitals, rehabilitation centers, boarding schools, care homes that provide catering services, provided that these services are necessary for the work of the entity and are provided directly by them;
• Individual entrepreneurs who have not switched to or.

For legal entities:

For individual entrepreneurs:

In 2015, a trade tax was introduced for certain types of activities, covering cities of federal significance (Sevastopol, Moscow, St. Petersburg) regarding the municipality.

Today, such entrepreneurs cannot switch to a single tax, regardless of the profit received or its increase.

Calculation of UTII

The laws of the Russian Federation and the Tax Code interpret the application and calculation of the single tax on imputed income. The basis for the calculation is the basic monthly profit (an amount that is approximately equal to the level of profitability of a particular type of activity per unit of indicator).

This amount is conditional, since its value is not affected by the size of the actual profit of the individual entrepreneur.

The basic profit is determined by the government for each individual type of business, which is subject to a single tax on imputed income.

In this case, the calculation takes into account such indicators as the number of employees, the size of the retail space, the number of seats, and other data (depending on the specifics of the business).

The amount of the single tax on imputed income is an individual value and depends on the specific case. It is regulated by Art. 346.29 of the Tax Code of the Russian Federation.

Formula for calculating UTII: DB*K1*K2*(F1+F2+F3) *15%, where:

• BD – basic profitability, the value of which is indicated at the legislative level (Tax Code, Law Art. 346.29);
• F1, F2, F3 – physical indicators that depend on the type of business (sales area, number of staff, etc.);
• K1 – deflator, which is set by the government and changes every year (in 2016, this indicator is equal to the value of last year and is 1.798);
• 15% is the single tax rate, this value is constant.

Entrepreneurs working on UTII must submit a quarterly declaration, which is completed by the 20th day of the month following the next quarter.

Important:If an entrepreneur conducts several types of business at once, each of which is subject to imputed tax, the amount of tax payment must be calculated separately for each type. You can also pay UTII for each type if you do business on other taxes - or a general scheme.

Possibility of reducing UTII

According to the laws and principles of the Tax Code, UTII taxpayers can minimize tax payments by the amount of deductions that were paid for their employees. But the size of such a reduction should not be more than 50% of the total tax rate.

If a businessman works independently and does not have hired staff, you can avoid increasing the tax payment by the amount of contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Important: in 2016, changes were made to the calculation of UTII. Federal Law No. 232 of July 13, 2015 adjusts the preferential rate, which can be reduced from 15% to 7.5. The size of the preferential rate is determined by local authorities, it depends on the specific case.

To prevent an increase in the single tax on imputed profit, you can try to adjust the physical deflators:

1. If, when calculating UTII, the square footage of a retail space is taken, it is necessary to analyze how rationally the retail space is used. Perhaps part of it can be used as a utility room for storage.
2. If the calculation is based on the number of personnel, it is better to calculate the level of labor efficiency. It may be advisable to transfer some of them to part-time work (the number of hours is also taken into account).
3. With the help of personnel changes, it is possible to organize the work of personnel so that it is taxed under other tax regimes - simplified tax system or OSNO.

It is most difficult to prevent an increase in UTII when the business is related to the information space or services. In this case, a deep analysis of all tax regimes and selection of the most profitable one is necessary.

Reporting on UTII

Individual entrepreneurs and LLCs that operate under a single tax on imputed income must submit a declaration to the tax authorities every quarter, which serves as the main reporting document. It is also necessary to prepare the following reporting forms:

1. pay slip for the Pension Fund, which contains personalized accounting information;
2. calculation of contributions to the Social Insurance Fund;
3. financial report, profit for the year of operation of the company to the tax service;
4. information on the number of personnel in the tax authorities.

Other types of reports depend on the specifics of the company's activities. When working with transport, using land and water resources, you need to prepare additional documents.

Transition to UTII

Since 2013, the Tax Code and laws of the Russian Federation have made it possible to switch to UTII at the request of a businessman.

In order to conduct business on the “imputation”, you need to submit to the tax service an application for choosing a tax regime in two copies within 5 working days from the date the company starts operating.

LLCs fill out such an application using the UTII-1 form, and individual entrepreneurs fill out the UTII-2 form. The papers are sent to the tax office at the location of the company.

Please note: a legal entity working in the field of marketing, retail trade, providing services for the transportation of goods or passengers, an application for the transition to a single tax on imputed income must be submitted at the organization’s place of work.

An individual entrepreneur engaged in the above activities must submit an application at his place of residence.

There are cases when a company has several retail outlets and representative offices located in different parts of the city or region.

In this case, there is no need to register and submit documents with each tax office. Within five working days after submitting the application, the Federal Tax Service issues a notification, which indicates that the payer of the single tax on imputed profit has been registered.

Subtleties of calculation and features of working on UTII

Payment of the single tax on imputed income is simple and does not depend on the profit received. But it is important to take into account some subtleties and pitfalls.

The Tax Code and laws of the Russian Federation allow companies that provide household servants to switch to UTII. But keep in mind that clients in this case must be individuals.

Be careful when calculating UTII when providing transport services or organizing parking. For parking, the entire area of ​​the subject is taken into account, and for transportation services, only actually used vehicles need to be taken for calculation.

Delivery of products is subject to UTII if it is a separate service. If in your business you use free delivery, the costs of which are already included in the price of the product, then you do not need to pay imputed tax for it.

Many controversial issues regarding the application and calculation of UTII arise around the sphere of retail trade and marketing. Before starting work in these industries, study the laws, norms of the Tax Code, documents of the Ministry of Finance to build an effective and profitable company.

A single tax on imputed income

When starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Some have heard that being an individual entrepreneur is not required by law, others consider this issue to be of secondary importance, and still others say that there is nothing complicated here, and you can cope with the accounting yourself.

In fact, setting up an individual entrepreneur’s accounting department from scratch is necessary already at the stage of planning business activities. Why?

There are several reasons for this:

1. A competent choice of taxation system will allow you to choose the minimum possible tax burden. To ensure that you do not unknowingly fall under the definition of illegal tax schemes, practical tax planning for your business should be carried out by specialists, not dubious advisers.
2. The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the chosen regime.
3. Violation of deadlines for submitting reports, accounting procedures, payment of tax and non-tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, and problems with counterparties.
4. After registering an individual entrepreneur, you have very little time to choose a tax regime. So, to switch to the simplified tax system it is only 30 days after receiving the certificate. If you do not choose a tax system right away, you will work on OSNO. In most cases, this is the most unprofitable and difficult option for a beginning entrepreneur.

Do you need an accountant for an individual entrepreneur? Accounting support for individual entrepreneurs is definitely necessary. The only question is who will carry it out - a full-time accountant, a third-party provider of accounting services, or an individual entrepreneur himself?

Accounting for individual entrepreneurs in 2019

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood to mean that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another one - tax accounting.

Tax accounting is the collection and synthesis of information necessary to calculate the tax base and tax payments. It is carried out by all taxpayers, including individual entrepreneurs. To understand tax reporting and tax accounting procedures, you must have professional knowledge or study these issues yourself. And in addition, there are special reports on employees, cash and bank documents, primary documentation, etc.

Often entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice it is a familiar expression, so we will also use it.

So, how to do accounting correctly? There is only one answer - professionally. An accountant for an individual entrepreneur can be a full-time employee or a specialist. If the number of business transactions of an individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be an unjustified expense. If you are ready to take care of your accounting yourself, we will tell you how to do it.

How can an individual entrepreneur conduct accounting on his own? Is it possible? You will find the answer below in the step-by-step instructions.

How an individual entrepreneur can do accounting on his own: step-by-step instructions for 2019

So, to the question: “Is an individual entrepreneur required to keep accounting records in 2019?” we received a negative answer. But although individual entrepreneurs do not keep accounting records and do not submit financial statements, we have already said above that entrepreneurs need to maintain document flow related to business. Where to start accounting for an individual entrepreneur? Read our step-by-step instructions.

Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this data when calculating your tax burden.

Step 2. Select tax regime. You can find out in detail what regimes or taxation systems an individual entrepreneur operates in Russia in the article: “”. Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, Unified Agricultural Tax, PSN). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget may vary significantly in different modes. If you do not know how to calculate your tax burden, we recommend that you get a free tax consultation.

Step 4. Decide whether you will hire workers. How can an individual entrepreneur keep accounting records for an employee? Employers' reporting can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2019, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, by January 20, all individual entrepreneurs with employees must submit. In addition, employers must maintain and store personnel records.

Step 5. Study your regime's tax calendar. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.

Step 6. Decide on the type of accounting service. In simple modes, such as the simplified tax system for income, UTII, and PSN, even if you have employees, you can conduct accounting for individual entrepreneurs yourself. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But for OSNO and simplified taxation system Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource accounting for individual entrepreneurs.

Step 7 Maintain and save all documents related to the business: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, BSO, cash register reporting, primary documents, incoming information, etc. The tax inspectorate can check documents on the activities of an individual entrepreneur even within three years after deregistration.

Accounting and tax accounting for individual entrepreneurs on OSNO

You can read about in which cases it makes sense to choose a general taxation system. Accounting for an individual entrepreneur who works for OSNO will be the most difficult. If we talk about reporting forms, then this is the 3-NDFL declaration for the year and quarterly for VAT.

The most difficult thing will be the administration of value added tax. Maintaining individual entrepreneur accounting on OSNO is especially difficult when obtaining tax deductions for this tax or refunding input VAT.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Accounting for individual entrepreneurs using the simplified tax system

Accounting for individual entrepreneurs using the simplified tax system is much simpler, because You only need to file one tax return per year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2019 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.

You can conduct accounting for individual entrepreneurs under the simplified tax system Income 6% yourself. In this regime, only income received is taken into account; the tax rate is generally 6%. At the end of each quarter, you must pay an advance payment, which will be taken into account when calculating the single tax at the end of the year.

How to keep accounting for an individual entrepreneur under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax office to accept expenses declared to reduce the tax base, all documents must be completed correctly. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that expenses must be economically justified and be included in the special list specified in Article 346.16 of the Tax Code of the Russian Federation.

Deadlines for submitting individual entrepreneurs’ reports in 2019: accountant’s calendar and table

The accountant's calendar for individual entrepreneurs for 2019 includes deadlines for submitting tax returns and employee reporting. Regardless of the tax regime, all employers submit reports to the following funds:

• deadline for submitting reports to the Pension Fund of Russia (form SZVM) - every month, no later than the 15th day of the month following the reporting month;
• the deadline for submitting reports to the Social Insurance Fund (form 4-FSS) is quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th, respectively.

In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-NDFL; 6-NDFL. See the full employer reporting calendar for all modes.

We have collected the deadlines for submitting tax reports and paying taxes for individual entrepreneurs in 2019 under different regimes in a table.

PSN payers do not submit a tax return, and the deadline for paying the cost of the patent depends on.

We hope that our step-by-step instructions on how to conduct accounting for individual entrepreneurs yourself in 2019 answered all your questions.

When choosing a taxation regime for work, many individual entrepreneurs, as well as organizations, choose UTII for themselves, which is not surprising, because this regime is very simple both in accounting and in carrying out calculations and generating reports. Any entrepreneur can handle it, even without the help of an accountant. After all, this system does not impose any special requirements on the object of entrepreneurial activity.

General information

A general acquaintance with this taxation system should begin with deciphering UTII – a single tax on imputed income. In practice, it really turns out that for small businesses this tax really turns out to be uniform. Sometimes there are exceptions to the rules, but the general meaning remains the same. UTII can exempt a business entity from the following taxes:

• Income tax
• Property tax, etc.

This taxation system is also convenient in that it does not oblige the entrepreneur to keep records of all expenses and income. For him, it is enough to keep track of physical indicators.

UTII for individual entrepreneurs is also convenient because it is very easy to prepare reports on it. After all, the tax period is a quarter, which means there is no large accumulation of data. Tax payments are also quarterly. That is, what the entrepreneur calculated to be paid by the 20th day of the first month of the next quarter, he is obliged to pay to the treasury by the 25th day of the same month.

UTII is a tax determined by an entrepreneur on the basis of conditional indicators established by law, which means that the real income that an entrepreneur receives does not affect the amount of tax.

Who has the right to pay

Not all organizations and entrepreneurs have the right to pay taxes under this system, but only those that carry out activities that legally meet the requirements of this system. These in article No. 346 include:

• Providing repair and maintenance services for transport equipment
• Transportation of passengers and cargo
• Provision of services by private physicians, as well as veterinary services
• Providing space suitable for housing for rent
• Car park operation
• Different types of retail trade: both with and without a sales area, etc.

A detailed list of activities that are subject to UTII tax can be found in the above article. There are also restrictions that apply to it. For example, this tax cannot be imposed on retail trade with a sales area larger than 30 square meters.

Also, the UTII taxation system requires preliminary registration of the payer specifically for this tax. This process is carried out by submitting an application to the tax authority in a special form, which is different for LLCs and individual entrepreneurs. The procedure for its consideration ends with the local tax authority issuing a Notice of registration of an individual entrepreneur or LLC as a UTII payer.

Watch the most complete video about UTII:

How to understand UTII

How to explain what UTII is for individual entrepreneurs in simple words. This is a taxation system in which it is not necessary to display the amount of real income. Within its framework, conditional values ​​are used to calculate tax to determine income from a specific physical indicator. They are calculated and presented by legislative bodies and are of a permanent nature.

To better understand, it is worth considering the UTII formula, and it is as follows:

Basic yield*physical indicator*K1*K2*15%

Basic profitability is a prime example of imputed income - this is the amount that the state expects you to receive while carrying out your business activities. It is the basic yield that is accepted in advance by the authorities to determine the approximate amount of tax and it also has the main influence on it.

An additional impact is provided by the physical indicator, which is a clear reflection of the size of your business. After all, the larger it is, the larger the physical indicator will be, which means your expected income and, accordingly, the amount of tax to pay.

Separately, we need to talk about UTII deflator coefficients, what they are in simple words.

In simple words, this is an adjustment that the state makes to increase your tax base, and subsequently the amount of tax paid. As the same state says, the coefficient is an amendment to more accurately determine the base, taking into account the location of the business, assortment, cross-country ability and everything else. In general, according to the state, this coefficient will help to get closer to the real income of an entrepreneur.

The second coefficient, K2, is often set at the local level to 1 and therefore does not have a significant impact on the amount of calculated tax, and sometimes is even intended to reduce it.

So, a special UTII tax regime helps entrepreneurs reduce their tax burden, give them freedom of development, and also receive greater profits from business. Reporting on it is simple and clear. Even the individual entrepreneur himself can cope with it, without resorting to the help of an accountant. The tax period for UTII is quarter. It is after its expiration that the entrepreneur submits reports to the tax service at the place of registration, and also pays the amount of tax calculated by him. This system is not available for all types of activities, and its final list is established at the local level in order to regulate the balance of offers on the regional market.

The unified tax on imputed income (UTII) is a taxation system that is suitable only for a certain business. UTII replaces several taxes at once: VAT, personal income tax of an individual entrepreneur, LLC profit tax and property tax. The tax does not depend on income, but on the size of the business.

Who can apply UTII

UTII is valid throughout Russia, except Moscow. You can switch to UTII if you have an individual entrepreneur or LLC with no more than 100 employees. An exception is an LLC where 25% or more of the authorized capital belongs to another organization.

The types of businesses falling under UTII are determined by local authorities. Here is the general list they focus on:

• Retail trade through a small store up to 150 sq.m. You cannot use UTII for trading through an online store or through catalogs.
• Public catering with a hall for visitors no more than 150 sq.m.
• Household services to the population - repair of shoes, household appliances, tailoring and other services in accordance with Government decree.
• Transportation of people and goods, if you own no more than 20 vehicles.
• Repair, maintenance and car wash.
• Veterinary services.
• Renting out parking spaces.
• Placement of outdoor advertising on advertising structures - billboards, stands, displays - and transport.
• Renting housing.
• Lease of land for trade and catering.
• Renting retail space in a market or shopping complex, tents, trays, as well as catering outlets without customer service areas.

Find the types of activities in your region that fall under UTII. To do this, go to the tax website, select a region and look at the local law in the last section “Features of regional legislation”.

Report on UTII via the Internet with Elba!

How much to pay

The amount of UTII tax does not depend on income. Therefore, you can calculate in advance how much you will have to pay and evaluate the benefits. The tax is calculated using the formula:

Monthly tax = Basic profitability x Physical indicator x K1 x K2 x Tax rate

Basic yield— monthly income established by the Tax Code for your type of business.

Physical indicator— the size of one of the business indicators: sales floor area, number of employees, number of vehicles, etc. Find out by what physical indicator to measure a business in paragraph 3 of Article 346.29 of the Tax Code.

K1- a coefficient that is set annually by the government. In 2018 it is 1.868, in 2019 - 1.915.

K2— a coefficient determined by local law and not exceeding 1. You can find K2 for your business on the tax website of your region in the “Features of regional legislation” section.

Tax rate- from 7.5% to 15%. So far, no region has introduced a reduced rate, so 15% applies everywhere.

Tax can be reduced on insurance premiums. Individual entrepreneurs without employees reduce the tax entirely on contributions for themselves.Individual entrepreneurs with employees and LLCs reduce the tax by no more than half, and only on insurance premiums for employees for imputed activities, as well as on sick leave for the first three days and payments for voluntary health insurance. Since 2017, individual entrepreneurs with employees will be able to reduce the tax not only on contributions for employees and sick leave, but also on contributions for themselves, still observing the limit of 50% of the tax amount. If you are an individual entrepreneur and bought an online cash register, reduce the tax