Sole proprietor on utvd. Single tax on imputed income (UTI)

21.10.2019

The question of which taxation system to work on is relevant both for beginner business representatives and, quite often, for those organizations and enterprises that already have experience in the market. The carefully thought-out and developed Tax Code of the Russian Federation provides enterprises and organizations with a choice of several taxation options. Moreover, you can choose the most suitable and favorable tax regime both immediately from the moment of registration of the enterprise, and in the process of its further activities. In this article we will talk about UTII.

UTII - what is it and who is entitled to it

The abbreviation UTII stands for Single Tax on Imputed Income. Until 2013, it was mandatory for certain types of business activities, but after a number of amendments were made to the Tax Code of the Russian Federation, it became voluntary. talking plain language, no one has the right to force an entrepreneur to work on an "imputation", but at the same time, a number of prohibitions and restrictions on the use of this type of tax is quite possible, since UTII is considered special and is not suitable for all types of work and services.

The main meaning and difference between UTII and other types of taxes is that tax payments are not levied on income, but on the types of activities of the enterprise.

That is, in this case, the tax authorities do not take into account the income that the businessman actually has, but those that he is supposed to have due to the nature of the services provided or the work being done. In this regard, for some entrepreneurs, UTII is very attractive, since it allows you to pay minimal taxes with maximum profits.

At the “imputation”, several types of fees that are mandatory on the regular taxation system are replaced by one common one. When following UTII, you do not need to pay:

personal income tax for individual entrepreneurs;
income tax for organizations;
value added tax (except for export operations);
property tax (except for those assets, the tax base for which is their cadastral value).

However, you will have to without fail pay:

insurance premiums "for themselves" (individual entrepreneurs without staff) and for employees;
personal income tax from employees;
transport fee;
land and water taxes;
property tax, determined by the cadastral value.

As for the documentation, the UTII payer needs to keep records and report, providing the following papers:

by physical indicators (number of personnel and vehicles, area of the retail space);
accounting (balance sheet, financial results, capital changes, Money, targeted use of funds);
cash documents (not later than July 1, 2019, you will need to switch to online cash desks);
tax return once a quarter.

By law, the decision on what types of activities are subject to "imputation" is at the mercy of the local municipal or district authorities.

This decision depends on the individual characteristics of the market development of a particular region of the Russian Federation.

For some regions, for example, Moscow, this type of taxation is not provided at all.

ATTENTION! This tax regime is planned to be abolished after 2021, while it is in full effect, you can register for it initially or switch from other tax regimes if the required conditions are met.

Advantages of UTII

As mentioned above, in the sphere of Russian small and medium-sized businesses, a single tax is quite common and popular. Those who are looking at this tax regime should take into account several positive points:

The single tax allows you to keep accounting and tax records in a simplified form, thereby significantly facilitating the life of entrepreneurs.
The fixed amount of the tax payment is also an indisputable advantage of "imputation". Regardless of what income a businessman receives, the amount of his tax payments is always the same, that is, in cases of large profits, the tax can not be overpaid.
UTII goes well with such popular and common taxation systems as General () and Simplified ().
You can switch to this mode in any month of the year, just like leaving it at any time.
Individual entrepreneurs can completely reduce the tax if they work without staff, and legal entities have the opportunity to pay only half.
Exclusively for Individual Entrepreneurs: insurance premiums paid in Pension Fund, can be compensated by reducing taxes for the current period by a similar amount.

So, who benefits from working on imputed tax

To begin with, let's say that the exact list of services subject to UTII can be found in the All-Russian Classifier of Services to the Population (OKUN). However, it is still not worth blindly following it, since a number of services are prescribed in all-Russian classifier species economic activity(OKVED). As a rule, it is beneficial to be on UTII for those representatives of small and medium-sized businesses whose cash income is large enough and who work in direct connection with the population. They usually include:

Small catering establishments
Convenience retail stores (details)
Individual entrepreneurs and organizations providing household services to the population (shoe shops, hairdressers, dry cleaners, etc.) An important point: if there are legal entities among the customers or clients of an enterprise providing household services to the population, then such an organization no longer has the right to apply UTII .
- Veterinary clinics.
- Repair and transport services, car washes, etc.
- Taxi services (but only on condition that the taxi fleet owns no more than 20 transport units).
- Landlords of commercial and retail space (here the law also provides for some restrictions).
- Advertising agencies, including those engaged in outdoor advertising and advertising on vehicles.
ATTENTION!"Vmenenka", without any doubt, is a very attractive taxation regime for small businesses and individual entrepreneurs, but before switching to it, you need to make sure with absolute certainty that it is suitable for a particular type of activity in a particular municipal district. Otherwise, sanctions from the tax authorities may follow.

Who is not eligible to work on UTII

As follows from the law, not all types entrepreneurial activity may be on the "imputation" There are a number of restrictions on which UTII is not suitable for enterprises. For example:
- According to UTII, those enterprises and organizations with more than 100 employees are not entitled to work;
- Companies in the authorized capital of which a share owned by other organizations, enterprises and other legal entities, is more than 25%;
- State budget institutions(including medical, educational and social) in cases where they are obliged, as part of their activities, to provide public catering.
This list is regulated by law, but may change over time. For more detailed and up-to-date information in this part, it is recommended to read tax code RF.

Cons of working on UTII

As with any other tax system, entrepreneurs who have chosen a single tax on an imputed tax should be fully aware that it also has some negative aspects.
1. Fixed amount of tax payment. Depending on the circumstances, this parameter can be either negative or negative. positive side this tax system. This is due to the fact that if, for some reason, the profit turned out to be minimal, the tax will still have to be paid in a strictly established amount.
2. A number of restrictions. For example, if a retailer changed its location and began to occupy premises with an area of more than 150 meters, or a taxi fleet purchased 21 cars, in these cases they will have to switch to a different tax regime.
3. Territorial attachment to the tax authorities. Decipher: to provide services, trade or production activities enterprises operating under UTII need only in the territory assigned to their tax office.
As can be seen from the above facts, when choosing a taxation system, one has to take into account whole line parameters. Therefore, if there is at least some doubt about the proposed tax regime, it is best for a novice entrepreneur to consult with a competent, highly qualified accountant or tax service specialist. Ultimately, what tax system will be chosen depends not only on the level of requirements for maintaining internal and external accounting, reporting, but also the amount of funds allocated to the treasury.

Instruction

If you decide that UTII is the best tax regime for you, you need to assess compliance own business the established criteria. Large taxpayers with more than 100 employees, as well as companies with at least 25% participation of other organizations in them, cannot switch to "imputation". In this case, the income of the company can be any. There are also restrictions on certain types activities - catering in educational and medical institutions, as well as companies that rent gas stations.

To be registered as a UTII payer, individual entrepreneurs must submit an application in the UTII-2 form, and organizations - UTII-1. You can always download the current forms on the website of the Federal Tax Service. When applying, you will need to present a passport, no other documents are required. The application can be submitted in person or sent by mail.

Registration must be carried out within 5 working days after the start of activities that fall under UTII. The date indicated in the application will become the starting one in the certificate of registration as a UTII payer. The registration procedure itself takes 5 working days.

If the taxpayer is already registered as a UTII payer on one basis and has begun to engage in a new line of activity, then he is obliged to register on each of the grounds. For example, an LLC has several outlets for the sale of building materials and decided to open a division that will deal with the repair of apartments. It is already registered with UTII for retail trade, now it needs to be registered for personal services as well. they have different indicators for calculating the tax base and excellent coefficients.

You need to register as a UTII payer with the Federal Tax Service at the place of business. With regard to peddling trade (for example, pizza or lunch delivery services to the office), this must be done at the location of the organization or the address of registration of the individual entrepreneur.

note

If the taxpayer operates in different regions, then they may establish different kinds activities that fall under UTII and various coefficients. Therefore, it must be registered in each region in which it operates.

Useful advice

Within the UTII there is no such thing as null declaration. Taxes are paid based on imputed income, which has nothing to do with real income. Therefore, if you are temporarily not operating within the framework of UTII, you must deregister in order not to pay tax. In the future, with the resumption of work, you can again apply for registration.

The UTII system (single tax on imputed income) is used by small or medium-sized business entrepreneurs. You can switch to the regime voluntarily upon registration or at any time during your activity. Choosing a system during registration is not always justified. It is necessary to pay a single tax from the date of registration of a person as a UTII payer.

The success of the application of a special system is based on the characteristics of the conditions under which entrepreneurs:

They must pay only a fixed amount, regardless of the amount of income received.
They have the opportunity to reduce the tax on mandatory payments to off-budget funds.
They may not use cash registers when making settlements with the population when receiving income.
They have the opportunity to have a minimum number of accountants in the state due to the absence of significant accounting requirements.

Fixed amounts that must be paid upon imputation allow you to plan expenses. When determining costs, annual indexation of deflator coefficients that affect the amount of tax are taken into account. What amount of obligations must be paid in the new calendar year is required to be found out in the Federal Tax Service.

The use of UTII is justified for retail trade and similar activities under the conditions:

Large turnover of income.
The absence of significant profits, allowing you to have a large staff of employees for keeping records.
The lack of the possibility of maintaining detailed nomenclature accounting.

Imputed entrepreneurs must keep records only of the physical indicator underlying the imputed income. What is a physical indicator? This is the size of the number of employees, the number of places, transport units, footage and other parameters, the size or number of which determines the amount of imputed income. The entrepreneur cannot independently choose the parameter. The definition of the indicator is under the jurisdiction of the legislation.

How to use the right to apply the system

If these individual entrepreneurs meet the requirements, a person can switch to the regime by submitting a notification. Registration of an individual entrepreneur as a UTII payer is carried out within 5 days. At the end of the term, the entrepreneur may receive a notice of registration.

You can register and apply the system immediately after notification. If the first settlement quarter turned out to be incomplete, the tax must be paid in proportion to the days of the period.

System limitations

The regime has tax breaks, which determines the restrictive requirements for taxpayers. An entrepreneur has the right to register under UTII if the condition for limiting the number of employees is met.

The staff of hired workers should not exceed 100 people. For the calculation, the staff of all IP employees is taken, regardless of the number of combined modes. What categories of workers are included in average headcount, you can learn from the instructions of the bodies of Statistics.

In addition to limiting the number, registration as a UTII payer does not apply to activities:

On the organization of public catering in medical and social institutions.
Conducting medical or educational institutions.
Leasing out filling stations.

For the absence of complaints from the IFTS and the occurrence possible problems when submitting reports, you must choose which types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account when registering.

Attention! Application of the regime is available for limited activities established by regions.

Demanded activities for maintaining UTII

Common types that are subject to taxation are:

Retail trade with the population and enterprises purchasing goods for personal use. The size of the hall is limited to 150 sq. m.
Provision of household services to individuals.
Transportation services subject to the limitation of units of equipment in the amount of 20 pieces.
Other types, which are allowed to be selected by regional laws.

An imputed entrepreneur has the opportunity to apply several types of imputed activities, the use of which requires paying tax for each type of work or service. In the declaration different types returns will need to be calculated separately. For each type, it is necessary to register and register as a UTII payer.

Regime Tax Benefits

When maintaining the system, an entrepreneur receives exemption from taxation:

personal income tax paid during the implementation of the generally established regime. The person retains the obligation of a tax agent to pay personal income tax on employee remuneration.
A tax paid on property used in generating income. If the property belongs to real estate objects, in respect of which the procedure for taxation is established, the tax is paid. Buildings must have an installed cadastral value and are listed in the register of taxable objects.
VAT charged to consumers of goods, works, services. The exception is the tax paid upon importation into the country.

The exemption does not apply to obligations that an individual entrepreneur pays as individual– transport and land tax. Entrepreneurs are not exempted from paying accruals on remuneration of employees. It is mandatory for an individual entrepreneur to pay contributions to his own pension and medical insurance.

Taxation at UTII

The amount of tax and the composition of permitted types of activities differ in each individual region.

An individual entrepreneur must pay a single tax, the amount of which depends on the parameters:

Basic profitability set separately for each type of activity.
Physical indicator, the value of which determines the multiplicity of imputed income.
Correction coefficients K1 and K2, the same for different forms activities.
Amounts that reduce the amount of the accrued tax.

Reporting is submitted quarterly by the 20th day of the month following the end of the tax period (quarter). Reporting is submitted from the date of registration of the sane. Payment is made no later than the 25th day of the month. If the dates fall on non-working days, the deadline is moved to the next business date.

Attention! The deadline for filing a declaration allows the individual entrepreneur to calculate the contributions paid to the funds and reduce the tax on the amount of payments.

Reserves for tax cuts

The legislation provides an opportunity to reduce the single tax on contributions to funds:

If there are employees - for amounts accrued from remuneration and paid to funds. The reduction limit is capped at 50% of the liability.
If the individual entrepreneur does not have employees - for contributions paid to the PFR for his own insurance. The amount of the obligation for UTII is reduced by the entire amount of deductions.

To reduce tax, it is necessary to plan payments to funds. In order to evenly reduce the amounts in each quarter, deductions to the funds are paid in quarterly installments. The deadline for the entrepreneur to pay for his own insurance is 31 December. The best option is to break down payments into quarterly installments.

Attention! Liabilities can only be reduced by amounts paid in a specific tax period (quarter).

Ability to combine modes

One of the advantages of UTII is the possibility of combining the regime with other forms. What is a combination and how profitable is it to organize accounting?

Merging allows you to:

Properly use IP reserves to optimize taxation.
No need for registration if you need to conduct forms of activity that fall under different income taxation regimes.
It is simplified to switch to a general or simplified regime in case of failure to apply UTII.

To stop using the account in tax office notice must be given. The tax authorities have been given 5 days to deregister the UTII payer. It is necessary to calculate the final tax in proportion to the days of the quarter. You can determine how much you need to pay at the IFTS.

Loss of the right to use the mode

If the individual entrepreneur has exceeded the allowable number of employees, the right to UTII is lost, which entails an automatic transition to common mode or USN, if the system was adopted earlier.

You will need to take actions:

Submit reports under the general or simplified system with taxation of income.
Pay the required taxes. It is allowed to pay taking into account the payments of the single tax, provided that the budgets coincide. Otherwise, the overpaid amounts must be returned to the account.
Calculate and pay due interest.

Attention! To prevent exceeding the limit of the number of employees, a monthly calculation is required.

The taxation system in the form of a single tax on imputed income (UTII, imputation, imputed tax) is one of the six taxation regimes available for use in the territory of the Russian Federation by both organizations and individual entrepreneurs. UTII, along with PSN and ESHN, refers to special taxation regimes, which are characterized by their own characteristics and conditions of application.

What is a single tax on imputed income

UTII is one of the most popular and profitable taxation systems (hereinafter n/a). main feature of this regime, n / a is in the order of tax calculation. The basis for UTII is not actually received profit, but the amount of income imputed by the state for a particular type of activity. That is, the tax is not tied to the income received, it is calculated based on the type of activity, the number of employees or the area trading floor and the area in which they operate.

Also, as in other special regimes, UTII exempts an individual entrepreneur or organization from paying VAT, income tax, personal income tax and property tax.

Until 2013, UTII was mandatory for use if the activities carried out fell under this taxation regime. Since 2013, the imputation has become voluntary and the entrepreneur (individual entrepreneur or organization) has the right to decide for himself which regime to apply to him: UTII, STS or OSNO.

When will UTII be canceled

In spite of a large number of rumors about the abolition of UTII, the validity of the imputation is annually extended. So, in July 2016, the President of the Russian Federation signed a law on the extension of the UTII until 2021. So in the next 3 years, you won’t have to think about changing the tax regime associated with the abolition of UTII.

Features of imputation

Calculation of tax based on imputed, not actually received income.
Payment of payments and submission of reports - quarterly.
Payment of one tax (single) instead of three (VAT, income and property tax for organizations and VAT, personal income tax and property tax for individual entrepreneurs).
The possibility of accounting for paid insurance premiums when calculating tax.
The right to receive a deduction for the costs of purchasing and installing online cash registers.
Exemption from the mandatory use of online cash registers until July 1, 2019.
The possibility of applying a 0% rate by newly registered IP for certain types of activities.

Who can apply, types of activities

The types of activities in respect of which it is possible to apply the imputed taxation system are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. These include, in particular:

Domestic services.

On November 24, 2016, the Government of the Russian Federation approved a new list of household service codes for which it is possible to apply the imputed taxation system.

Veterinary services.
Repair, maintenance and washing of motor vehicles.
Rent of parking spaces and other parking places.

This type of activity also includes services for the protection of cars in paid parking lots, except for impounds.

Freight and passenger transportation.

Condition: no more than 20 vehicles used for the specified activity.

Retail trade through shops and pavilions with an area of no more than 150 sq.m.

If the area of the trading floor exceeds the specified value, then the use of UTII according to this species activities are not allowed.

Retail trade in the objects of a stationary trading network (STS) that does not have trading floors, as well as through the objects of a non-stationary trading network (NTS).

The objects of the STS that do not have trading floors include covered markets, kiosks, tents, vending machines. The objects of the NTS include open counters, shops, vans, tanks for the sale of beer, milk, kvass.

Catering services with a hall area not exceeding 150 sq.m.

If the area of the customer service hall exceeds the specified value, then the use of UTII for this type of activity is not allowed.

Catering services provided in a room that does not have a customer service hall.
Placement of outdoor advertising on special structures.
Placement of advertisements inside and outside vehicles.
Leasing to organizations and individual entrepreneurs of premises with an area of not more than 500 sq.m.
Leasing retail spaces for retail and catering services.
Lease of land for placement of retail facilities and provision of catering services.

Note: a specific list of activities for which UTII can be applied is established by decisions of local authorities. Also, in some regions, UTII may not be installed at all, as, for example, in Moscow.

Who cannot apply

The use of UTII is not allowed if:

Individual entrepreneur or company has more than 100 employees

What taxes does it exempt

For organizations:

income tax.
Property tax

For IP:

personal income tax.
Property tax.

Note: if real estate is included in a special list approved by the regional authorities, and the tax on it is calculated based on the cadastral, not inventory value ( shopping centers, administrative and business centers and premises in them), property tax is payable regardless of the applicable taxation system.

Is it possible to combine UTII with the simplified tax system and other tax regimes

UTII can be combined with any n / o regime: simplified tax system, patent, agricultural tax and OSNO. At the same time, it is not allowed to use several n / o modes at once for one type of activity.

The procedure for the transition to a single tax on imputed income

In order to switch to the imputed taxation regime, it is necessary to submit an application to the tax authority no later than 5 days from the start of the activity:

in the form of UTII-1 for organizations ().
in the form of UTII-2 for individual entrepreneurs ().

Transition timeline

An application for switching to imputation must be submitted no later than 5 days from the date of commencement of business.

Registration as a UTII payer is carried out by the tax authorities within 5 days from the date of receipt of the application from the individual entrepreneur or organization.

How to keep records on UTII

Individual entrepreneurs and organizations on UTII keep records only of physical indicators, they do not take into account income and expenses. In the event that an entrepreneur or company combines UTII with the simplified tax system or a patent, it must keep separate records of income and expenses for simplified taxation and a patent.

How to calculate the amount of tax

The formula for calculating UTII for the quarter:

BD x FP x C1 x C2 x 15% x 3

DB- basic income. This value is established by the Tax Code of the Russian Federation per unit of physical indicator, separately for each type of activity.

FP is a physical indicator. As a unit of a physical indicator, as a rule, the number of objects of trade, employees, the area of \u200b\u200bthe trading floor (place), the number of vehicles, etc. is taken.

The basic profitability and physical indicator for each type of activity is established in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation

K1 is the deflator coefficient. The value of this coefficient is set by the Ministry of Economic Development for each calendar year. In 2017 it is 1,798 , in 2018 amounted to 1,868 , in 2019 - 1,915 .

K2- correction factor. The value of the adjustment coefficient is set by the authorities of municipalities in relation to a specific type of activity, and, in some cases, to the area in which the activity is carried out.

You can find out the exact value of this coefficient on the website of the tax service by indicating the region code in the upper left corner (for example, 50 - Moscow Region) and scrolling down the page - you will familiarize yourself with the section "Peculiarities of regional legislation".

15% - UTII rate.

It should be noted that the authorities of the regions have the right to reduce the rate for certain categories of entrepreneurs carrying out certain types of activities.

3 - the number of months in the quarter for which the tax is calculated.

An example of calculating UTII for the quarter

Initial data:

Business entity: IP

Kind of activity: provision of veterinary services

Wage-earners: missing

Moscow region, Ramenskoye

Base Yield:

Physical indicator: 7 500

K1: 1,798

Bid: 15%

RUB 6,997

Quarterly tax calculation

BD x FP x C1 x C2 x 15% x 3

7,500 x 1 x 1.798 x 1 x 15% x 3

RUB 6,068

Since the individual entrepreneur paid insurance premiums in excess of the amount of the calculated tax in the reporting period, he does not have to pay anything to the budget:

6 068 – 6 997 = 0

An example of calculating UTII when registering in the middle of a quarter

Initial data:

Business entity: IP

Kind of activity: repair services, maintenance and car wash

Wage-earners: missing

Region and municipality in which the activity is carried out: St. Petersburg

Base Yield: number of employees, including individual entrepreneurs

Physical indicator: 12 000

K1: 1,798

Bid: 15%

Amount of paid fixed contributions: RUB 6,997

Tax calculation for incomplete November

BD x FP x K x K2 x 15 x Number of days worked per month: Total days in a month

12,000 x 3 x 1.798 x 1 x 15% x 29:30

The amount of tax excluding contributions - RUB 3,128.5

December tax calculation

12,000 x 1 x 1.798 x 1 x 15% = 3,236.4

Total for incomplete November and full December, the calculated tax amount will be RUB 6,365

Since the amount of fixed contributions exceeds the calculated tax, the individual entrepreneur does not have to pay anything to the budget following the results of the 4th quarter.

Features of reducing the tax on insurance premiums

If an individual entrepreneur does not have employees, he can reduce the amount of calculated tax on all insurance premiums, down to zero

That is, if the amount of fixed contributions exceeds the amount of the calculated tax, then nothing needs to be paid at the end of the quarter.

If an individual entrepreneur has employees when calculating tax, he can reduce it by insurance premiums paid both for himself and for employees, but not more than 50% of the tax amount

Suppose an individual entrepreneur paid contributions in the amount of 15,000 rubles for himself and the employee. The calculated amount of tax, excluding contributions, is 8,000 rubles. An individual entrepreneur can only reduce the single tax by half, that is, up to 4,000 rubles. (8,000 x 50%).

Insurance premiums can be taken into account when calculating tax only if they are paid before filing a UTII declaration for a given quarter.

Suppose an individual entrepreneur filed a declaration for the 3rd quarter of 2017 on October 2, and paid insurance premiums for this period on October 5, the individual entrepreneur will not be able to take them into account when calculating the payment for the 3rd quarter, but will have the right to take them into account when calculating the tax for the 4th quarter.

Starting from 2018, individual entrepreneurs will be able to take into account the costs incurred for the purchase and installation of online cash registers in the amount of not more than 18,000 rubles.

In order to receive a benefit, an individual entrepreneur must register KKM in the period from February 1, 2017 to July 1, 2019. If an individual entrepreneur provides catering services or conducts retail trade, the cash desk must be registered in the period from February 1, 2017 to July 1, 2018. You can take into account the costs when calculating the tax for 2018 and 2019, but not earlier than the year in which the cash desk was registered.

Procedure and terms of tax payment

The single tax is payable every quarter, no later than 25 days from the date of the end of the tax period.

The tax is paid to the IFTS at the place of business or registration (for distribution and peddling trade, transportation of passengers and goods, advertising on vehicles).

BCC for the payment of UTII in 2017 for individual entrepreneurs and organizations - 18210502010021000110

Reporting

The tax period for UTII is a quarter, and therefore, declarations are submitted by an individual entrepreneur or organization quarterly, no later than 20 days from the end date of the tax period.

Please note that if the tax payment or reporting deadline falls on a weekend or holiday, it is moved to the first business day.

Cash register for UTII in 2019

Individual entrepreneurs and organizations on UTII (except for catering and retail services) have the right not to switch to new order settlements with clients (buyers) until July 1, 2019.

Individual entrepreneurs and imputed companies conducting retail trade or providing catering services have the right not to use online cash desks until July 2019, provided that there are no employees.

Loss of right to use

An entrepreneur or organization loses the right to use UTII if the number of employees exceeds 100 people or the share of participation of other organizations increases by more than 25%.

Removal from the register

In the event of termination of the imputed activity, the individual entrepreneur or organization is obliged, within 5 days from the date of its completion, to submit to the tax authority an application:

in the form of UTII-3 for organizations ().
in the form of UTII-4 for individual entrepreneurs ().

This document must be submitted to the IFTS at the place of business, except in cases where distribution or peddling is carried out, services are provided for the transportation of passengers and goods and advertising on vehicles. When carrying out these types of activities, the application is submitted at the place of registration of the individual entrepreneur or organization.

Within 5 days from the date of receipt of the application, the tax service removes the individual entrepreneur or organization from the register as a UTII payer

Please note that the taxpayer can only change the taxation system (if the individual entrepreneur does not terminate the activities for which UTII is applied) only from the beginning of next year.

Liability for non-payment of tax

For non-payment of tax - a fine of 20% of the amount of unpaid tax, and in case the tax was not paid intentionally - 40% of the amount of the unpaid payment.

Also, for each day of delay, penalties are charged equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for the first 30 days of delay and at a rate of 1/150 for subsequent days.

For late submission of reports - a fine of 5% of the amount of tax payable according to the declaration for each month of delay, but not more than 30% and not less than 1,000 rubles.

Single tax on imputed income (UTII) in 2019

Average rating 5 (100%), rated 1

There is an opinion that UTII for individual entrepreneurs or, as it is commonly called, “imputation” is one of the simplest tax regimes. To understand the correctness of such a statement, it is necessary to consider it in more detail.

I propose to start with how it is calculated. The basis is not actual, but estimated income. And this means that there is no need to invite an experienced accountant to prepare income and expense reports. You can easily handle the quarterly declaration on your own. But that's not all, we also need to do statistical reporting.

Imputed income, according to the current legislation, is understood as income that can potentially be received as a taxpayer of a single tax. The calculation is based on several conditions that directly affect the receipt of such income. This is the indicator that is used to calculate the single tax at the established rate.

Back in 2012 year UTII was obligatory for all entrepreneurs who were engaged in certain types activities. But from January 1, 2013, the individual entrepreneur himself decides whether to go for such a system or not. It's about about the whole list, where household services are indicated, retail, catering, etc. So, in Art. 346.26 of the Tax Code of the Russian Federation it is written that such a taxation system can be applied according to the decision of a representative, legislature and the following is an exhaustive list of 14 items.

But there are also limitations. So, individual entrepreneurs cannot switch to a single tax if their average number of employees for the previous year exceeds one hundred people in the previous year. But laws can provide an exception.

In the event that the IP did not comply the necessary conditions, in next year he loses the right to apply UTII in the tax period. For example, if in current year The individual entrepreneur increased the number of workers to 250 people, then he loses the right to use such a tax system in 2015. How to behave in such a situation? The individual entrepreneur switches to the general taxation regime and the calculation of the amount due is carried out as for the new taxation.

UTII for IP is a good option. The main thing is to weigh the pros and cons. If an individual entrepreneur pays a single tax, then he does not need to pay income tax, as well as physical property. persons, he is not recognized as a VAT payer, with the exception of VAT when importing goods into the Russian Federation.

If you are interested in the question: “IP, how to switch to UTII?”, Then all the answers can be found in the Tax Code of the Russian Federation. There is no huge number of by-laws, everything is transparent and understandable to a person who is just starting his work with taxes.

Disadvantages and advantages of UTII

Such a special regime can be combined with OSNO, USN, etc. As for taxes included in UTII and payable, one imputed tax must be paid. Periodicity is established: once a quarter until the 25th day, which will be in the first month of the next quarter. It can be calculated using the rules of the Tax Code of the Russian Federation. But many local authorities issue special recommendations.

If you want to know: “how is UTII calculated for individual entrepreneurs?”, then there is nothing complicated here, follow the steps according to the formula. You need to multiply the underlying return by two ratios and a physical indicator.

Each of the above values has its own meaning. Thus, the basic return is set local authorities, based on the requirements of the Tax Code of the Russian Federation. The exclusive prerogative of the authorities is the determination of the coefficients K2 and K1. But the physical indicator will differ depending on the type of activity of the individual entrepreneur, the area used for the activity, the number of workers, etc. It is set separately for each month, so when calculating the quarterly tax, all three indicators must be taken into account. From the amount received, you need to calculate 15%, which will be the required amount.

If you want to reduce the single tax, then you need to use your physical indicators more efficiently, which include retail space, workers, etc.

But that's not all. UTII for individual entrepreneurs is not limited to the payment of only one imputed tax. More . And here you need to be careful: even if the entrepreneur temporarily does not take any actions to make a profit, contributions are still required. The fact of registration as the beginning of the IP activity obliges the subject to pay annual fees.

When an individual entrepreneur has employees, it is also necessary to transfer personal income tax, which is calculated from the salary of such an employee. For each employee, it is necessary to make contributions to a number of state funds, including the FSS, PFR, FFOMS.

An individual entrepreneur who plans to work under such a taxation system must first of all be registered as an imputation payer with the tax authority. It should be remembered that when determining the unit where it is necessary to register, it is necessary to take into account not only the place of residence of the individual entrepreneur, but also the region of business activity. If they do not match, then you need to re-apply at the place of actual work of the individual entrepreneur. When activities are carried out in several regions at once, then in each one you need to find a tax authority and submit documents for registration there. If an individual entrepreneur reduces the turnover of activities and leaves one or another locality, you must also notify the tax authority serving this territory.

And a few words about reporting. Before the 20th day of each first month of the quarter, you must have time to submit a UTII declaration. For employees, reports must be submitted to the Social Insurance Fund and the Pension Fund, which indicate the amount of contributions that the individual entrepreneur pays for each employee. Personalized reporting is also compiled for all workers. Plus, the individual entrepreneur must submit data on the average number of employees by January 20.

When using such a system of taxation, it is not necessary to substitute a single tax for other taxes that are not part of it. For example, an entrepreneur uses transport registered for him in his activities. Here transport tax IP on UTII is calculated based on engine power. Each region uses its own coefficient. There is also a provision in the Tax Code of the Russian Federation according to which you can use the environmental factor to adjust the indicator. For example, in Kaluga region the use of electric vehicles is encouraged. It has zero tax here. The meaning of such a move is to force drivers to use environmentally friendly vehicles, get rid of old models that pollute environment. Changes are possible in 2015: there is a proposal to replace such a tax, to increase excise duties on fuel instead; increase the tax rate for owners of cars worth more than 5 million rubles; plans also to start using not the engine power, but its volume, environmental friendliness and age of the car to calculate the tax.

Another important point- availability of documentation. If you think that a cash book is not needed for an individual entrepreneur, then this is not so. Regardless of which taxation system you choose, all transactions must be brought in accordance with the norms of laws and by-laws. This does not mean that IP on UTII must be cash machine, this book simply displays the income and expenditure of funds. It can be carried out with the help of technical media, but it can also be duplicated in printed form.