What household services are covered by UTII in 2018–2019?

Household services are the type of services that are understood as paid services that are provided to an individual customer by an individual. It must be said that the same services that are already provided to a legal entity do not belong to household services and are not included in the temporary tax. Household services activities include a variety of activities. It will be useful to know what pertains to household services for both an ordinary citizen and a novice entrepreneur who plans to develop in this area.

UTII household services

When providing household services, you can apply UTII. But the possibility of switching to imputation depends on:

• whether the UTII regime has been introduced in your territory;
• whether the service is classified as household;
• whether UTII has been introduced in the region in relation to your activity.

From January 1, 2021, imputation will be cancelled. It’s time for everyone who provided household services and worked for UTII to choose a new tax regime. Choose the most favorable tax system for yourself using our online calculator. We described in the article how to transfer household services from UTII to the new regime. If you don’t find the answer to your question, ask it in the comments to the text, we will definitely answer.

The local representative body makes a decision on the introduction of UTII. It defines household services that can be provided on UTII in a given area. Imputation may be allowed to be used for individual household services, their groups and types. Then the special regime can only be applied to the services specified in the act. If you operate outside of your local location, follow the regulations of the region in which you provide services.

Household services on UTII are characterized by three features:

• the service is recognized as household;
• the service is provided to individuals;
• A fee is charged for the provision of services.

If your services meet the conditions, you can use UTII. Now let’s take a closer look at the difficulties with dividing services into household and other types.

How much money do you need to open from scratch?

The service sector provides an opportunity to earn money without making large investments. Expend intangible resources. Work at the customer’s site, at home, in a cafe or office. The company's turnover, employment and the number of regular customers do not influence the choice of an entrepreneur.

To determine the level of start-up costs, we recommend drawing up a business plan. Write down approximate expense items on a piece of paper. Rank the data in order of importance. Consider reducing volumes before taking action. Pay special attention to your advertising and promotion budget.

We recommend that you read the article on promoting services on the Internet. Using the resources of the World Wide Web will significantly reduce costs.

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Easy bookkeeping

The system itself will calculate taxes and remind you of the deadlines for payments and submission of reports.

Automatic calculation of salaries, vacation pay and sick leave

Technical support 24/7, tips inside the service, reference and legal database

Sending reports via the Internet

Reports and KUDiR are generated automatically based on accounting data

Electronic document management and quick verification of counterparties

Documents, transactions, analytical reports, VAT reconciliation

Popular areas of profitable small business

According to statistics, 5 areas are in enviable demand in the areas of trade and services. Growth trends in 2018 promise continued interest in 2021.

• Mobile (mobile) enterprises - performers who are ready to come to the customer - are especially popular.
• Business for children - the budget of preschool institutions and schools continues to decline. Parents' expenses increase by 7-13% annually.
• Mediation - take advantage of the experience of Uber, Avito, Vamdodoma and other successful companies. Create your own business based on saving time and automating routine processes.
• Online training saves time and money on advanced training, education and motivation of employees. The indicator of demand for services is enviably stable.
• B2B collaboration – independent contractors, outsourcing firms, freelancers. Companies and individuals help free up time and automate business processes at an affordable price.

List of household services 2021

Profitable business in Russia. Yes it is possible!

Skeptics argue that without attracting large investments, it is impossible to open a business in the country. Western capital accumulates in large enterprises, and meaningful franchises are not available to small businesses. Statistics say the opposite.

According to SMEs, there are more than 6 million companies in Russia. Over 3 million are individual entrepreneurs with a staff of less than 15 people. 2 million consist of micro-companies of legal entities. 74% of enterprises have been on the market for 5 years or more. Profitable business in Russia consists of small companies and activists.

People who are accustomed to relying only on their own strength. Search and find new ways to make a profit. Generate fresh ideas that are implemented with an enviable share of demand when there is a shortage of supply.

We have reviewed 40 areas worthy of your attention. Perhaps you will open one of them tomorrow. The trends for 2018-2019 include self-development, Internet technologies and business process automation. The sphere of trade and services is moving to a new level. Taxis are called through an application on a smartphone. Craftsmen and specialists order landing pages. Collect reviews and generate leads.

Before you start your own business using one of the profitable business ideas, take the following steps. Research the market you are entering. Conduct research based on the experience of future competitors. Calculate your budget.

The next step is strategy. Even a rough business plan is better than no plan at all. Finally, it is worth thinking about attracting additional investments.

Types of activities of individual entrepreneurs according to OKVED

What type of activity should I choose? This question is acute for many beginning businessmen. Ideally, an entrepreneur determines in advance what he likes, where he can achieve maximum results.

And in order for the activity to be correctly registered legally, you will have to resort to the help of OKVED - the all-Russian classifier of types of economic activities. You can download it and find out even more information on this topic in this publication.

What to choose, and what are the features of different types of activities - this is what we are talking about today.

When special permits and approvals are required

But having a license does not always give the green light to entrepreneurs. In addition to this, sometimes you need to stock up on separate permitting documents.

Most often, such organizations as local sanitary and epidemiological inspection departments, the architecture department and other departments of the city administration will have to “bow”.

Let’s say that not a single grocery store or catering outlet will open without a separate permit from the SES. The fire inspectorate may exercise its veto. And quite reasonably, if we recall a number of recent tragedies that occurred in small cafes that ignored fire safety rules.

Where is a license needed and where is it not?

Often, newcomers to business choose ordinary, traditional activities. This is almost half of the classifier list. First of all, the simplest things: retail trade and personal services, individual segments of the manufacturing sector.

Not only is organizing a business in these specializations not particularly difficult, it also does not require licensing. But there are also special types of activities of individual entrepreneurs, such as trade in alcoholic beverages, provision of security services, etc. These areas of business can only be carried out upon receipt of a special license.

The tax base

To calculate UTII, first determine the tax base for the reporting quarter. This can be done using the formula:

The value of the physical indicator - the average number of employees - is included in the calculation of UTII rounded to whole units (clause 11 of Article 346.29 of the Tax Code of the Russian Federation). When rounding the size of a physical indicator, discard values ​​less than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11/111).

If during the quarter the average number of employees increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

If an organization began or stopped using UTII during the quarter (for example, from February 20), then the tax base must be determined taking into account the actual duration of its activities for the month in which the organization was registered (deregistered) as a single tax payer. For more information about this, see How to calculate UTII.

Types of activities of individual entrepreneurs: what to choose from

Until the middle of this year, the previous list of activities, outlined by OKVED 2001, was in effect. On July 11, 2016, the provisions of OKVED 2014 came into force, and it is with the help of this updated classifier that entrepreneurs are currently choosing options for applying forces that are suitable for them. Conventionally, the types of activities of individual entrepreneurs can be divided into 4 groups:

• traditional activities;
• licensed;
• lists of activities requiring special approvals;
• directions prohibited for individual entrepreneurs.

Each group is divided into subgroups, and all individual activities are assigned their own unique code. At the time of registration, the entrepreneur has the right to open not a separate fragmented activity, but an entire group. Its code will be expressed as a four-digit number of the form XX.XX. In this case, a businessman has the right to try his hand at any of the areas included in this segment.

How to find specialists

Let us analyze a situation in which possible types of household services to the population can harm human health.

For example, you decide to hire a team of workers for a comprehensive renovation of an apartment. The repair is completed, you are convinced of the superficial integrity of the final result and pay the agreed amount for the service. But then it turns out that the electrical wiring is done completely poorly, and in some places it even sparks, which is the direct cause of the subsequent fire.

And fire, as we know, causes enormous damage to property and, of course, to public health.

Now you understand how important it is to find a company that has already proven itself in the market and has a positive reputation among the population. And the most conscientious company that will provide one of the types of activities that is included in the list of types of household services can only be found on a special website.

Main and additional activities of individual entrepreneurs

Having studied OKVED, the entrepreneur chooses the main type of activity of the individual entrepreneur, and if there is a desire and opportunity, then he opens additional options.

Depending on the main area of ​​work, the individual entrepreneur will be assigned to a specific industry. This, in turn, will further affect the size of social payments that are given to the Social Insurance Fund for employees. At the time of registration of an individual entrepreneur, the entrepreneur fills out an application on form p21001, where the main type of activity is indicated. This application can be downloaded from this page.

Why are additional types of individual entrepreneur activities needed, and why is their choice convenient and useful? You can choose as many of them as you like, even the entire list.

Having tried some types of activities, an entrepreneur can expand or narrow their list, or simply replace one type with another. This is done for free, you just have to once again fill out an application in the p24001 format and submit it to the local tax office.

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