Patent for individual entrepreneurs for 2021: types of activities, cost calculation

By purchasing a patent, entrepreneurs receive permission for a certain type of activity in a specific territory. Patent activity is not subject to personal income tax, property tax and VAT (with the exception of the import of goods into the Russian Federation). There is no need to report “patent” income to the Federal Tax Service; it is enough to keep an accounting book for them.

What types of activities can you get a patent for? Their list is limited, mainly retail trade, catering, household and other services. We will talk in more detail about the types of patent activities in this article.

Patent for individual entrepreneurs in 2021

Taxation for individual entrepreneurs based on a patent in 2021 is one of the leading and quite convenient special regimes.

I myself personally use this particular taxation system (I have a plumbing store), before that I was on the UTII tax, which, by the way, was extended.

The result of working on UTII was payment of tax in the amount of 64,000 rubles. per quarter, and the cost of the patent cost me 36,000 per year!!!

So consider what is more profitable.

And so, the updates that affected PSN in 2021

:

Advantages of the patent system

We have already mentioned that the patent system is very simple and reduces the burden on the entrepreneur. Let's consider this issue in more detail. A patent replaces a number of taxes and exempts entrepreneurs from paying them. For example, you will not have to pay personal income tax and VAT.

A huge advantage of the patent tax system is reporting. There is no need to submit a declaration to the tax office, Art. 346.52 of the Internal Revenue Code. The main thing is to have an income book.

A patent replaces a number of taxes and exempts entrepreneurs from paying them.

Another advantage is the low cost of a patent and the fact that officials cannot reduce the list of activities. You can also not use cash registers and pay insurance premiums for employees only to the Pension Fund.

Patent activity in 2021

It is worth noting that not every type of activity can be used to apply the PSN tax. In 2021, a patent can be purchased for the following types of activities “Types of PSN activities”, there were also changes in 2021 and the list of activities was expanded, more details in my article “Changes to PSN in 2021”.

I would like to draw your attention to the fact that regional authorities decide which types of activities a patent-based tax can be applied to, and you can look at the full list on the website of the administration in the city where you are planning to run your business.

In addition to restrictions on types of activities, you will not be able to get on the PSN if you employ more than 15 people and have a turnover of more than 60,000,000 rubles (as you and I understand, as starting individual entrepreneurs, these restrictions will not affect us.

There is also a limitation on retail space (no more than 50 sq.m.) and in public catering on the customer service area (no more than 50 sq.m.).

If you exceed the restrictions, then in this case you lose the right to apply the PSN and must notify the tax office about this within 5 days (or, as always, they will impose a fine)

The period for which you can take out a patent in 2021

Nothing has changed here at all:

An entrepreneur can take out a patent for a period of 1 to 12 months. At the same time, I would like to draw your attention to the fact that starting from the New Year you will have to purchase a new patent.

Who has the right to use a patent?

This right is granted to any individual entrepreneur engaged in the permitted list of activities and whose staff does not exceed fifteen people.

You do not have the right to use PNS:

• based on the results of your work, your staff of hired workers exceeded 15 people;
• based on the results of your work, your income exceeded 60 million rubles;
• the area of ​​the facility where the activity is carried out exceeds 50 square meters;
• you carry out your business activities within the framework of a joint venture agreement or a property trust management agreement.

How to get on PSN in 2021

In order to purchase a PSN tax patent in 2017

It is necessary, just as in 2021, in advance (I submitted it 15 days before the start of activity - the tax office told me to do this) no later than 10 days to submit application No. 26.5-1 to the Federal Tax Service at the place where the actual activity began.

Read in detail in the article “How I got up to the PSN tax.”

After submitting your application, you will receive your long-awaited patent within 5 days. The tax inspector will tell you when you need to come.

It is better to submit an application for PSN yourself (you will also have to attach a lease or ownership agreement for the premises where you will do business, in any case they asked me (a photocopy)).

It should be noted that during the year you can apply for a patent several times, as well as acquire as many patents as you need.

Calculation example

To simplify the calculation, you can use a special calculator developed by the Federal Tax Service. Let's find out how much it will cost to work on a patent for a hairdresser in Moscow for a period of 6 months. We indicate the number of months, select the municipality and the area of ​​activity - hairdressing and cosmetic services.

We click the “Calculate” button and we find that the tax amount for our example will be 27,000 rubles. You can pay it in two payments:

• 9000 rubles no later than 90 days after the patent begins to be valid
• 18,000 rubles no later than the expiration date of the patent

If we divide 27,000 rubles by 6 months, we get that we need to pay 4,500 rubles per month to the budget. Quite a manageable amount. Here, however, it must be taken into account that insurance premiums paid by an entrepreneur for himself do not reduce the calculated tax.

Such a benefit is possible only in the simplified tax system Income and UTII modes. On the simplified tax system Income minus expenses, OSNO and Unified Agricultural Tax, insurance premiums are taken into account in expenses, i.e. The tax base for tax calculation becomes smaller. Now let’s compare the amount of income from which purchasing a patent will be more profitable than working with the same simplified system. We will calculate based on the annual income of the individual entrepreneur.

Example:

The cost of a patent for 2021 for a hairdresser in Moscow is 54,000 rubles. Plus you need to pay insurance premiums for yourself at the rate of: 27,990 + (900,000 – 300,000) * 1%) = 33,990 rubles. We would like to remind you that personal contributions for personal income tax do not reduce the calculated tax. We find that the total tax burden of an entrepreneur is 54,000 + 33,990 = 87,990 rubles.

Let us now calculate how much income an entrepreneur must receive using a simplified system in order for him to have a comparable tax burden. If the annual income was 1,450,000 rubles, then a tax of 87,000 rubles must be paid to the budget at a rate of 6%. At the same time, the amount of insurance premiums is already taken into account here, because using the simplified tax system Income, you can reduce the calculated tax at the expense of contributions.

We calculate the amount of contributions from an income of 1,450,000 rubles using the simplified tax system 6%: 27,990 + (1,450,000 – 300,000) * 1%) = 39,490 rubles. We subtract the paid contributions from the calculated tax: 87,000 – 39,490 = 47,510 rubles must be paid additionally. In total, we repeat, the entire amount to be paid to the budget is 87,000 rubles (39,940 rubles in contributions plus 47,510 rubles in the remaining tax).

We find that in our case, switching to a patent taxation system makes sense only if the real income of the hairdresser exceeds 1,450,000 rubles. With further growth of income, the cost of the patent will not increase, and the tax on simplified taxation system of income will increase. But if the income of a Moscow hairdresser is less than 1,450,000 rubles, then it is more profitable for him to work on a simplified basis.

Before choosing a taxation system, we recommend getting a free consultation on calculating the tax burden from 1C specialists. This will save you significant amounts in the future.

How to pay for a patent in 2021

So, here are the changes regarding the payment of PSN:

• A patent is purchased for a period of up to 6 months
  . In this case, the patent must be paid before the patent expires (indulgence is made);
• A patent is purchased for a period of 6 to 12 months
  . In this case, the cost of the patent is divided into 2 parts (although you can pay it in full at once, at least that’s what I do): 1 payment for the patent is made within ninety days and 1/3 of the cost of the patent is paid, the second payment is 2/3 is done no later than the expiration date of the patent.

You can make the payment from your current account, or if it is not in any bank (just be sure to indicate the purpose of the payment, that you are paying for the patent and your full name).

Patent cost

Patent formula:

Patent value = (Tax base / 12 × number of months) × 6

To calculate, we advise you to use the official online calculator for calculating the cost of a patent:

This calculator comes directly from the tax service website and has the most current data for each region. Or you can use it directly on the tax website.

The price of a patent will directly depend on:

• number of working people;
• squares;
• amount of transport;
• location;

Each entity has the right to change the formula for calculating a patent, so try to use official calculators rather than wandering through local websites.

Compatibility of PSN with other taxes

The PSN tax can be combined with the following tax regimes:

1. OSNO – general taxation system;
2. STS – simplified taxation system;
3. Unified agricultural tax - unified agricultural tax.

Under which OKVED codes is PSN used?

One of the most pressing questions for entrepreneurs is what type of activity is covered by a patent. Article 346.43 of the Tax Code of the Russian Federation contains a list of 63 types of employment. Among them are the following types of patent activities in 2021:

• repair and cleaning of clothes and shoes;
• excursion services;
• furniture repair;
• renovation of housing and other buildings;
• hairdressing and beauty services;
• rental of residential and non-residential premises;
• production of folk and artistic crafts, etc.

The list of types of activities for which a patent is issued is extensive and includes most services encountered in everyday life. In particular, an individual entrepreneur has the right to even obtain a patent for the educational activities of an individual entrepreneur (clause 15 of Article 26.5 of the Tax Code of the Russian Federation). Keep in mind that to conduct educational activities you will need a license (except for cases where an individual entrepreneur conducts training in person, without involving employees).

List of permitted activities