Patent taxation system in 2021 for individual entrepreneurs, what types of activities are allowed, how to obtain

What does a Patent mean for an individual entrepreneur?

The patent tax system can be used exclusively by entrepreneurs. At its core, a patent in this case is a document that gives the right to engage in a chosen area of ​​activity for a specified time (but not more than 1 year).

After receiving a patent, the individual entrepreneur has the right to immediately pay off its cost, or divide it into parts and make a transfer at a strictly defined time.
At the same time, the subject must be aware that, in fact, paying the cost of a patent represents a transfer of tax to the country’s budget. The main feature of the patent: the amount of tax is calculated based on the conditional profitability of the selected type of activity and the fixed tax rate.
However, there is no reporting to the Federal Tax Service. But this regime is not always beneficial. The authorities of the subject of the country must determine a list of areas of activity for which the patent system is allowed to be applied in the territory of the subject, as well as the amount of possible profitability for each. As a result, in two neighboring regions the types of activities and their profitability may differ.

If an individual entrepreneur chooses a patent system, he needs to understand that tax payments will need to be made not after the completion of a certain period, but within strictly specified periods, in fact, in advance payments.

In this case, the period during which the patent system will be used is chosen by the individual entrepreneur independently. He may have the right to issue it for a period of 1 month to 1 year. Thus, you can try a new system in practice, and if it seems unprofitable, refuse to use it.

Attention: a patent for an individual entrepreneur must be distinguished from a patent for work. The latter is issued by persons with foreign citizenship for the purpose of employment in Russia.

After acquiring a patent, the entrepreneur is exempt from paying personal income tax on activities that have been transferred to the PSN, as well as from VAT.

In the case where an individual entrepreneur wants to conduct several types of activities on a patent at once, it will be necessary to purchase a patent for each of them. In addition, it is also necessary to proceed if the same activity will be carried out in different entities.

The procedure for hiring foreign citizens in the Russian Federation

Every employer who considers it advisable to employ a foreign worker in his company must begin the procedure for drawing up an employment contract by clarifying the tax status of the future employee and the reasons for his stay in the Russian Federation.

In addition, the employer must notify the Federal Tax Service, the employment center and the Main Directorate for Migration Affairs of the Ministry of Internal Affairs about hiring a foreigner.

It’s easiest with those who come from the EAEU countries. In terms of employment, they are practically equal to Russian citizens. For those who decided to look for work in the Russian Federation, having moved here from states with a visa-free entry-exit regime, concluding an employment contract is possible only after the candidate presents a labor patent. Moreover, you can get a job only in the region that is specified in the permit document, and exclusively for the profession specified in it. The most difficult path will have to be taken with labor migrants who are forced to obtain a work visa: here they will need permission from migration services and employment authorities.

Read in more detail about how the employment of foreign citizens in the Russian Federation is carried out.

Who can use the patent tax system

The Tax Code establishes that the patent system can be used by those business entities who are registered as entrepreneurs. Thus, companies are not entitled to use the patent system.

However, there are also restrictions for entrepreneurs themselves. In particular, only those who do not have external employees or whose number does not exceed 15 people can switch to PSN. Moreover, their number should include both employees on employment contracts and those hired on the basis of a contract agreement.

The types of activities for which the patent system can be used are determined by local authorities. Such a list is closed - this means that if any area of ​​activity is not included in it, then the individual entrepreneur does not have the right to proceed by filing an application for a patent for the individual entrepreneur in form 26.5-1.

Attention: it is prohibited to be on the patent system if management is carried out under a trust system, or the organizational form is expressed as a simple partnership.

The maximum amount of income that an individual entrepreneur can receive on a patent has been established. Currently it cannot exceed 60 million rubles.

The law also sets a limit that cannot exceed the potential income for any type of activity. Now it is 1 million rubles.

However, a deflator must be applied to this indicator, which is revised every year by the government of the country. Thus, for 2021 the maximum profitability cannot be more than 1.481 million rubles.

Attention: regional authorities have the right in some cases to increase potential income by no more than 10 times.

Most often, a patent is issued for the following areas of activity:

• Funeral services;
• Collection and disposal of various waste, including secondary raw materials;
• Repair services for computer and similar equipment;
• Hairdresser and cosmetologist services;
• Passenger and cargo transportation services;
• And others.

Reduced tax rate for PSN on a patent in Crimea

In order to reduce the tax burden, the Crimean authorities have established a reduced tax rate for individual entrepreneurs on a patent. From 01/01/2017 to 12/31/2021, the PSN tax rate in Crimea is 4% , which is 2% less than in other regions of the Russian Federation. Thus, the tax burden on the patent business in Crimea has been reduced by 1/3 compared to other regions.

Let us recall that in the period from January 1, 2014 to December 31, 2016, the PSN tax rate in Crimea was 1%. This created the most favorable climate for the development of small businesses in the Republic.

Let's look at an example . IP Kondratyev is a photographer, works in Crimea, uses PSN.

The basic profitability for this type of activity in Crimea is set at 330,000 rubles. in year.

Kondratiev works independently (physical indicator is 1).

Let's calculate the cost of a patent for Kondratiev for 2021:

330,000 rub. * 1 * 4% = 13,200 rub.

Patent taxation system in 2021 for individual entrepreneurs: types of activities

The types of activities that an entrepreneur can engage in are listed in Art. 346.43 Tax Code of the Russian Federation. Regions have the right to add their own areas of work there.

The law currently lists 63 types of activities for which a patent can be acquired:

Attention: 80 areas of work for patents have now been introduced for Moscow. However, despite their number, these are still the same species that are indicated in the Tax Code. Such a large number is due to the fact that some species, which are combined into one paragraph in the code, are here divided into independent ones.

Legislators of St. Petersburg have established 65 areas of activity for their entrepreneurs. They are also taken from the list of tax codes, and some types are not divided into independent ones - for example, the sale of magazines and other printed materials is highlighted.

How to obtain a patent for an individual entrepreneur in 2018

When choosing a tax calculation system, you must first consider all legislation in this area. This will make it possible to understand whether the selected activity falls under it or not.

After this, the subject checks its compliance with the mandatory criteria established by law.

If the entrepreneur meets the conditions and the activity he has chosen can be carried out under a patent, he must fill out an application in format 26.5-1. This is done at the location where the activity will take place.

A patent can be purchased from any tax authority whose scope of activity falls within the place of business. But for some areas of work (for example, transportation), a patent must be filed with the authority at the place of registration.

You can fill out the application form using a computer or by hand. It is best to fill out the form in special programs or services - then the chance of making a mistake when entering data will be minimized.

Attention: by law, the application must be sent 10 days before the start of the activity. It is allowed to submit an application for a patent along with a package of documents for registration of an individual entrepreneur.

You can deliver the form to the Federal Tax Service in person, through your authorized representative (in which case you need to issue a notarized power of attorney), by post or via the Internet.

After the application is received by the government agency, it is reviewed within 5 days and a decision is made. It is expressed in a patent or refusal to issue it.

About payment methods

Since timely payment of a patent allows not only to continue to work peacefully, but also extends the period of legal stay in the Russian Federation, information on where to pay for a work patent for foreign citizens does not lose relevance. Today, even a very busy worker on all days of the work week will not say that it is difficult to find a way or institution where you can pay any tax or fee.

Depending on personal circumstances, a migrant worker can use one of the options offered by the Federal Tax Service:

• pay in cash through the cash desk of any bank;
• deposit cash through the terminal;
• You can pay a foreign citizen for a patent online - through the State Services portal or on the website of the Federal Tax Service, that is, by bank transfer using a bank card.

Online payments

To avoid errors and inaccuracies in the advance payment details, it is better to start the payment procedure by visiting the Federal Tax Service website.

After selecting the “Pay taxes” section (located on the right), you need to decide what exactly the taxpayer must do.

In the case of labor migrants, you need to select the “Payment of taxes, insurance contributions for individuals” button.

From the proposed list of types of payments, the employee checks the box indicating that the tax is paid by a foreigner and indicates the amount determined in a specific region.

After clicking the “Next” button, you need to write the exact address of registration in the Russian Federation and the system itself will determine the codes of the Federal Tax Service and the municipality.

Next, you should enter your data (full name, TIN code and actual residence address, if it differs from the registration data).

Once all the necessary information has been entered, the system will prompt you to select a payment method (cash or bank transfer). When choosing the second method, the system will automatically show all options available to the taxpayer.

You can choose your bank or use the payment service with a bank card of the Visa, Mastercard or Mir payment systems through the “Payment for State Services.RF” section.

For those who decide that visiting the bank is still safer, you need to indicate your intention by checking the box next to the phrase “Cash payment” and click “Generate a payment document.” The received receipt can be paid at the cash desk of a banking institution or through a self-service terminal.

Payment via terminal

If you don’t want to stand in line at the cash register, you can look for a self-payment device nearby, especially since the receipt printed from the official website of the tax service contains not only all the necessary details, but also a QR code for automatic reading. As soon as the scanner recognizes it, all the data will be transferred to the required cells.

Even if the scanner was unable to read the image, you won’t have to fill everything out manually. The document generated through the online service has a unique index, and if you specify it in the appropriate section on the terminal screen, you can count on automatic completion of payment details.

After mandatory verification of the correctness of the data and depositing a sufficient amount into the bill acceptor, you must wait for the receipt to be printed, which, like all other paper confirmations of payment, must be kept at least during your entire stay in the Russian Federation, since the employer may require their presentation at any time.

In what case can you get a refusal (Article 346.45, paragraph 4)

The Tax Code establishes cases when an entrepreneur may be refused to apply the patent system.

This may happen in the following situations:

• The selected activity in this region does not qualify for the patent system;
• The application indicates a validity period that is greater than the maximum possible or less than the minimum permitted.
• The individual entrepreneur does not meet the criteria that must be met for PSN;
• The individual entrepreneur has previously applied a patent, and his tax amount has not yet been fully paid;
• There are errors in the application, it is filled out incorrectly or incompletely.

How much does a patent cost for an individual entrepreneur in 2021 in Moscow, St. Petersburg and other cities?

The value of a patent is determined from several indicators, the main one of which is the maximum conditional income. For each subject, it is determined separately, so to calculate the cost of a patent, you can contact your inspectorate, tell them all the initial data, after which the calculation will be made.

The tax office website has a service that allows you to determine the value of a patent online - https://patent.nalog.ru.

There you need to enter the number of months, location, direction of work, and the number of employees involved. The calculator will calculate the total tax amount and, if necessary, break it down for payment by period.

For a completely manual calculation, you need to find out the profitability for the required type of activity in the region of work. This value must be multiplied by 6% (tax rate) and then adjusted by the number of months of work.

Patent activities in Crimea

A patent in Crimea can be issued only in relation to certain types of activities, such as:

• repair and tailoring of clothing, fur products, shoes;
• services of hairdressing salons, beauty salons;
• dry cleaning and laundry services;
• services of photo studios and photo laboratories;
• Vehicle maintenance and servicing;
• transportation of passengers and cargo by road;
• renovation of housing and other buildings;
• renting out your own residential property;
• rental of bicycles, skis, water scooters, etc.;
• excursion services;
• retail;
• catering services.

A complete list of activities for which a patent can be issued in Crimea can be found on the FSN website → https://www.nalog.ru/rn91/taxation/taxes/patent/.

Procedure for paying tax (patent)

The patent repayment process is specified in detail in the Tax Code. It is established based on the number of months for which the patent was purchased:

• If its validity period is up to 6 months, then the tax is transferred to the budget until the expiration of the validity period;
• If the period is from 6 months to 1 year, then you need to pay the tax in two installments. First, the third part of the cost of the patent is transferred within 90 days from the date of acquisition. The remaining tax must be remitted before it expires.

Important: starting in 2021, the rule according to which failure to repay a patent on time automatically deprived the right to use it was abolished. Now, as in the case of other taxes, the entrepreneur will be charged fines and penalties, but the patent itself will be valid until the end of its term.

It is impossible to buy a patent for a new term until the debts for the previous one have been repaid.

Amounts of fixed advance payments for patents by regions of the Russian Federation in 2021

The monthly fee for a patent in various regions of the Russian Federation next year has become known. In the vast majority of regions, the cost of a patent for foreigners has increased. This happened in the same regions as in the largest regions in terms of attracting labor migrants: in Moscow - from 4,200 rubles. up to 4,500 rubles, in the Moscow region - from 4,000 rubles. up to 4300 rubles, in St. Petersburg - from 3000 rubles. up to 3,500 rubles, and in regions where the number of foreign workers is not so large.

The main reason for the increase in the cost of the patent fee was not at all the increase in the deflator coefficient by 3.9%, taken into account in calculating the amount of the fixed advance payment. Many regions have set the values ​​of their own coefficients, reflecting the regional characteristics of the labor market, without waiting for the Ministry of Economic Development to approve its own indicator, uniform for the entire country. This shows how unimportant the inflation factor is in determining the final cost of paying for a patent by foreigners. It is not without reason that a bill is under consideration proposing to exclude the value of the deflator coefficient from the formula for calculating the size of a fixed advance payment. And if last year in the explanatory notes to the bills we saw, basically, a desire to equalize the monthly fixed advance payment for a patent paid by a foreigner with the amount of personal income tax based on the average salary in the region of resident workers, today the need to replenish due to the receipt of patent fees, the revenue portion of the regional budget.

Three subjects of the federation stand out from the total mass, which, contrary to the general trend, have reduced the cost of a patent for foreigners compared to 2021. This is the city of Sevastopol, Vologda and Ulyanovsk regions.

In a separate line, we also note regional legislators who took care of the convenience of paying for a patent by foreign citizens and set the values ​​of regional coefficients so that the result of the calculation is a round figure.

These are Moscow and St. Petersburg, Moscow, Leningrad, Vladimir, Kaluga, Tambov, Tomsk regions and the Republic of Bashkortostan.

It is unfortunate to note that such legislators are still in the minority.

Again, as last year, several regions did not have time to adopt the relevant laws establishing regional coefficients by December 1, therefore, in this case, the regional coefficient is considered equal to one, and the cost of a patent in such regions will be 2023 rubles.

Go to: Amounts of fixed advance payments for a patent for 2019

The amount of fees for a work patent for foreigners and the values ​​of coefficients reflecting regional characteristics of the labor market in 2021

* In the noted regions, local laws establishing a coefficient reflecting regional characteristics of the labor market were not adopted (or published) within the period established by the Tax Code of the Russian Federation, and will not come into force on January 1, 2021. In this case, the coefficient reflecting regional characteristics labor market is considered equal to one. Before these laws come into force, the fee for a patent in such regions is 2023 rubles. per month.

Patent calculation example

IP Dobraya A. N. Wants to open a veterinary clinic. It is planned to attract 3 more employees to work. In the region where it plans to operate, with these indicators, the base profitability is 1,300,000 rubles.

The patent is planned to be purchased for 10 months.

Let's calculate the tax: 1,300,000 x 6% / 12 x 10 = 65,000 rubles.

The patent will need to be paid in two amounts: 21,667 rubles within 90 days from the date of receipt of the patent and then 43,333 rubles until its expiration.

How to check the validity of a patent

Today, the question of how an individual entrepreneur can see how much a foreign employee paid for a patent and check its authenticity is easily resolved, without even having to leave the office.

There are several ways to check a candidate for a position or an already hired specialist:

• through the website of the Main Directorate of Migration Affairs of the Ministry of Internal Affairs and the service for checking the validity of work permits;
• upon request to the local Federal Tax Service, you can find out about the validity period of the patent and even about the amounts paid by the foreign employee;
• using the services of the Multifunctional Migration Center, if it exists in a given region. For those who live and work in the capital, this site is an indispensable assistant.

The second method is more time-consuming, but represents an official response from the fiscal authority, rather than reference information.

Learn more about how to check the validity of a patent.

Taxes and reporting on the patent system

The main tax payment made by an entrepreneur with a patent is the cost of the patent itself. There are no other special taxes on this system.

Also, the PSN does not provide for a separate declaration. However, since one of the requirements of the system is a certain amount of income, to control it it is necessary to maintain a book of income and expenses (KUDIR). Moreover, if several patents have been acquired from an individual entrepreneur, all transactions on them can be entered into one general ledger.

The expenses incurred do not have any significance, so they do not need to be recorded.

When compiling a book, you must follow several rules:

• The entries in it must be in the same order as the income was received;
• Each entry should occupy one line;
• If an error is made, the incorrect information is crossed out with one line, after which the correct value is written on top. The use of the Shtrikh system is unacceptable.

Important: as soon as the patent has expired, the individual entrepreneur must submit a completed KUDIR to the Federal Tax Service.

If errors are found in the book, fines may be imposed on the entrepreneur in the amount of:

• 10 thousand rubles - for a one-time violation;
• 30 thousand rubles - for multiple violations.

An entrepreneur, as in other regimes, must make contributions to the Pension Fund and Medical Insurance for himself. But he is exempt from reporting on them. If a patent is acquired for a period of less than 1 year, the amount of contributions is also subject to adjustment.

In addition, the individual entrepreneur must transfer 1% of income received over 300 thousand rubles. But when determining them, there is a peculiarity - not real income is taken into account, but the maximum possible income indicated in the patent.

The IP on the patent must complete reports to Rosstat in full. If an entrepreneur has property that is subject to taxation, it is necessary to pay tax on it and send a declaration.

If the individual entrepreneur has attracted employees, then a complete list of reports is sent to them:

• Average headcount;
• Forms 2-NDFL and 6-NDFL;
• Unified calculation of contributions;
• Reports for the Pension Fund: SZV-M and SZV-STAZH;
• 4-FSS (if social security contributions are transferred).

Tax benefits for individual entrepreneurs on PSN in Crimea

In addition to the reduced tax rate, individual entrepreneurs with a patent in Crimea can use the general benefits and compensation provided for entrepreneurs with a patent throughout the Russian Federation:

Combining PSN with other taxation systems

The norms of the Tax Code of the Russian Federation provide that a patent can be combined with other taxation systems, among which are:

• General taxation system (OSNO).
• Simplified taxation system (USNO).
• The unified tax on imputed income (UTII) is in fact an analogue of a patent.

The provisions of regulations in the field of tax calculation oblige the taxpayer to organize separate accounting of receipts, expenditures, as well as property used in these regimes. The main purpose of this division is to avoid double taxation.

Separately, it is necessary to take into account objects, income and expenses for each tax system.

Attention: the following features of combining PSN with other systems are highlighted. If UTII and PSN are applied simultaneously, then the subject must, in order to comply with the criteria for applying the patent, take into account the number of employees in both modes.

If the total number of employees is more than 15 people, then the right to a patent is lost and the need to use another system.

If the simplified tax system and the PSN are used simultaneously, then the income for the conditions for applying the regime must be taken in total for each system. The criterion for compliance with the size under the simplified tax system also requires that income be taken into account as a whole. Therefore, these values ​​must be constantly monitored to compare them with the criteria established in the standards.

Control over the number of employees employed by the entrepreneur must also be mandatory. To be able to apply PSN, it is necessary to take into account only the number of workers employed in activities with this regime. But for the possibility of using the simplified tax system, the number of the entrepreneur’s entire staff is taken into account.

In what case does the right to use PSN occur?

Tax legislation defines cases when an entrepreneur may lose the right to use PSN, these include:

• Exceeding the amount of income received since the beginning of the year is 60 million rubles.
• The excess of the entrepreneur's employees is 15 people.

In 2021, loss of the right to a patent was also possible in the case when the individual entrepreneur did not pay its cost on time. The current regulations have abolished the previously existing criterion. If an individual entrepreneur does not comply with the established deadlines, then the tax office charges him a late payment penalty, but he retains the right to a patent.

If the right to a patent is lost, the entrepreneur must take the following steps:

• Choose the tax calculation regime that they will apply after losing their rights - OSNO, USNO, UTII, Unified Agricultural Tax.
• During the period when he lost the right to use the PSN, it is necessary to calculate all the taxes provided for the chosen system and transfer them to the budget. At the same time, the legislation provides for the opportunity to offset paid amounts for a patent against these taxes.

Attention: when an entrepreneur has lost the right to a patent, it can be restored at the beginning of the next year, which is the year of such loss.

Deregistration of the payer

The law establishes the obligation of an individual entrepreneur to cancel a patent within five days from the expiration date of its validity.

When an entrepreneur has acquired several patents, he must be deregistered upon expiration of the last patent.

An entrepreneur is given the right to voluntarily refuse to use a patent. The reason for refusal may be a change in municipal legislation, cessation of the activity for which the PSN is used, etc.

The entrepreneur must formalize his refusal to apply the patent using an application for which a special form 26.5-4 is provided.

Deregistration must be carried out if the criteria for its application are violated. For example, the number of IP employees was more than 15 people. Then the entrepreneur forcibly leaves the patent. He is required to submit an application to the Federal Tax Service, for which Form 26.5-3 is established, within 10 days from the date of discovery of such a fact.

Patent taxation system in 2018 for individual entrepreneurs: pros and cons

When deciding to purchase a patent, an individual entrepreneur must take into account that this preferential system has both positive and negative sides. Therefore, to make the right choice, you need to know all these points.

The positive aspects of PSN include:

• Small costs that arise when purchasing a patent for an individual entrepreneur.
• Quite a wide range of patent validity periods. After all, it can be purchased for a period from one month to one year.
• A patent can be purchased for all types of activities on the patent, as well as in any desired region, if these areas can be applied to the PSN.
• Business entities using this system do not prepare or submit reports to the Federal Tax Service.
• For PSN, it is possible to use benefits when calculating contributions. For some types of activities, contributions to the budget need to be paid only to the Pension Fund and the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund are only the responsibility of some individual entrepreneurs with a patent who carry out a certain type of activity.
• Currently, more than 60 areas of activity allow the use of IP PSN. At the same time, local authorities can increase this number by introducing additional types. A mandatory list of areas of activity is established by law, which must be available for the application of PSN.
• For the patent, the mandatory transition to online cash registers has been deferred until July 1, 2019. However, this rule does not apply to catering and retail sales.

The negative aspects of a patent include:

• Most of the areas of activity in which the use of PSN is available relates to the service sector and handicraft industries.
• To be able to use PSN, it is necessary to comply with the size criterion. The limit is set at 15 people, and this number cannot be exceeded by the entrepreneur as a whole in all areas of business.
• For a patent, there are limiting values ​​of physical indicators, which are significantly lower than in the system where a single imputed tax is calculated.
• The use of PSN requires the individual entrepreneur to record transactions in KuDiR in order to track the maximum value of the income received by the company (60 million rubles). You can compile one book for all directions.
• The amount for which the patent is purchased must be transferred before its expiration date.
• When paying the cost of a patent, it is impossible to offset the contributions paid by the individual entrepreneur to himself and to the employees involved.

Tags: PatentPatent tax system

Patent system and online cash register

Entrepreneurs on PSN may not use online cash register technology until July 1, 2018, issuing customers, upon request, a document confirming receipt of money. Moreover, according to recent amendments to Art. 16 of the Law of November 22, 1995 No. 171-FZ, the sale of alcoholic beverages and beer is carried out in accordance with the law on the use of cash registers, therefore entrepreneurs on a “patent”, without the use of online cash registers, can sell even alcohol until July 1, 2018 (letter from the Federal Tax Service RF dated August 21, 2017 No. SA-4-20/16409).