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.

Why choose PSN

Before you submit documents for an individual entrepreneur’s patent at the same time as registering an entrepreneur, let’s look at the advantages of PSN. Is it worth filing a patent at all or is it better to immediately switch to the simplified tax system - the most popular special regime?

The patent system does have advantages, the main ones being the low cost of a patent (but not always) and the absence of declarations. The fact is that when calculating the PSN tax, the entrepreneur’s real income is not taken into account. Municipal authorities set in advance the so-called potential annual income, on the basis of which the cost of the patent is calculated.

You can find out the specific amounts for each type of patent activity in the legal acts of municipalities. They are posted on the Federal Tax Service website; in addition, you can obtain the necessary information from the inspectorate at your place of business.

For example, here are the figures for the potential annual income of certain types of activities for individual entrepreneurs without employees established in the city of Saratov (law of the Saratov region dated November 13, 2012 No. 167-ZSO as amended on November 28, 2017):

• repair and tailoring of clothing, fur and leather products – 135 thousand rubles;
• hairdressing and cosmetic services – 85 thousand rubles;
• manufacturing of custom-made furniture – 350 thousand rubles;
• services of photo studios, photo and film laboratories - 240 thousand rubles.

The cost of a patent is calculated as 6% of the estimated income of an individual entrepreneur, i.e. The tax rate of the PSN is similar to the simplified tax system for income. Only in a simplified way, the tax is calculated not on potential, but on real income. There is an easier option to calculate the tax - find out the cost of the patent using a special calculator. In addition, from 2021, the PSN tax can be reduced by the amount of contributions transferred by individual entrepreneurs for themselves or for their employees.

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.

Who can use PSN

The main inconvenience of the patent taxation system is the same as that of UTII (see “UTII for individual entrepreneurs: who can switch to imputed tax and how much will have to pay”): only certain types of business activities can be transferred to it. A complete list of such activities is given in Article 346.43 of the Tax Code of the Russian Federation. In particular, it includes:

• retail trade through stores with an area of ​​up to 50 square meters. meters;
• catering services - cafes, canteens and other catering;
• hairdressing and beauty salon services;
• rental of premises;
• repair of clothes and shoes;
• repair of household appliances and electronics;
• software development;
• photographic services;
• tutoring;
• translation services;
• Interior design.

At the same time, regional authorities can select individual types of activities from this list and introduce PSN only in relation to the selected types.

In addition, there are other restrictions on the use of the patent system - during the year you should not have more than 15 employees in all types of activities, and the annual income from “patent” activities cannot exceed 60 million rubles.

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.

Other taxes and contributions for PSN

Individual entrepreneurs on PSN do not pay a number of taxes: personal income tax, property tax (except for real estate taxed at cadastral value), VAT (except for transactions not falling under those specified in the patent, imports, activities as part of a simple partnership, etc.), trade fee (clause 2 of article 411 of the Tax Code of the Russian Federation). Other taxes are paid in the usual manner (transport, land, etc.).

Individual entrepreneurs pay pension and insurance contributions in accordance with Chapter. 34 Tax Code of the Russian Federation:

• For yourself - in the amount established for individual entrepreneurs (in this case, the amount of contributions is calculated from the basic income for the patent).
• For employees - reduced contributions. In 2021, they will be: pension - 20%, social - 20%, medical - 0% (except for rental, trade, catering, these individual entrepreneurs pay contributions at regular rates, subclause 9, clause 1, subclause 3, clause. 2 Article 427 of the Tax Code of the Russian Federation).

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.

Deduction when purchasing an online cash register

You don’t have to use cash registers on PSN; this is only mandatory for trade and catering (see more details in the article “Cash registers for individual entrepreneurs - registration and application”). Applying clause 1.1 of Art. 346.51 of the Tax Code of the Russian Federation, an individual entrepreneur has the right to reduce the tax payable by the amount of costs for the acquisition and installation of a new cash register, but not more than 18 thousand rubles, if he did not take into account these costs for types of activities subject to other taxation regimes.

The condition for granting the deduction is the registration of the cash register during the period:

• from 02/01/2017 to 07/01/2019 - according to the general rule;
• from 02/01/2017 to 07/01/2018 - for retail and catering (if there are employees).

To apply the deduction, you must submit a notification to the tax authority using one of 2 forms:

• approved by letter of the Federal Tax Service of the Russian Federation dated April 4, 2018 No. SD-4-3/ [email protected] ;
• arbitrary, indicating the details listed in Art. 2 of the Law “On Amendments...” dated November 27, 2017 No. 349-FZ.

The deduction amount can be transferred to another patent if for one of them the payment amount is less than the deduction amount. If the tax has already been paid, a refund of the overpaid amount is possible on the basis of Art. 78 Tax Code of the Russian Federation. The deduction can be applied throughout 2021 and 2021, but not earlier than the tax period in which the expenses were incurred (letter of the Federal Tax Service of the Russian Federation dated April 19, 2018 No. SD-4-3 / [email protected] ).

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.

Instructions for obtaining a patent when registering an individual entrepreneur

The procedure for preparing documents for registering an individual entrepreneur in this case is almost no different from the standard one. You need to fill out form P21001, prepare a copy of your passport and pay a state fee of 800 rubles. The fee is not charged when sending documents electronically or through the MFC, which interacts with the Federal Tax Service through internal electronic document management channels.

We recommend filling out application P21001 in our free service. There you will receive detailed instructions on submitting documents.

Create an application in form P21001

In addition, you must prepare an application for a patent in Form 26.5-1. When filling out, pay attention to two points:

• OGRNIP is not indicated in this case, because it is assigned only after registration of an individual entrepreneur;
• do not enter the start date of the patent, because it is unknown in advance; an indication of this is in the footnote to the title page of the application.

Unfortunately, some local registration authorities still refuse to accept a patent application simultaneously with an application for registration of an individual entrepreneur, although this procedure has been in effect since 2014. In this case, all that remains is to understand it at a higher level. You can immediately contact the Federal Tax Service hotline; we have given the justification for the legality of your requirements above.

Free consultation on business registration

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.

How much to pay for a patent

The big advantage of PSN is that you know in advance how much tax you will pay, and this amount will not change depending on your income.

The fact is that the amount of tax (the cost of a patent) is calculated based on the amount of annual income potentially received by an individual entrepreneur (tax base). This is a fixed value set by regional authorities. It depends, for example, on the number of employees, the number of vehicles, the area of ​​the store or cafe.

As mentioned above, a patent can be obtained for a period of 1 to 12 months. The tax period for the PSN is the entire period for which you received the patent. If an entrepreneur stops working, the tax period ends on the day the tax authorities deregister the individual entrepreneur.

Sometimes during the validity period of a patent, indicators on which its value depends change. For example, you hired new employees or rented more spacious premises for a store. If, due to changes in indicators, the cost of the patent has increased, then you will have to buy another patent. In this case, the cost of the old patent is not recalculated. But if the indicators decrease, there will be no recalculation of the tax downwards.

The tax rate for calculating the value of a patent is 6 percent. However, constituent entities of the Russian Federation can establish a zero tax rate for newly registered entrepreneurs. But only if individual entrepreneurs provide personal services or are employed in the production, social and scientific spheres. For more details, see “Tax holidays for individual entrepreneurs: who can avoid paying taxes.”

In addition, the cost of a patent may be reduced in the Republic of Crimea and the city of Sevastopol. In these constituent entities of the Russian Federation, from 2021 to 2021, the authorities have the right to reduce the rate to 4 percent.

Individual entrepreneurs do not need to calculate the tax amount themselves. This is what the tax authorities do. In the patent, they indicate the total amount of tax that needs to be paid to the budget, the amount and timing of payments. The tax office determines the amount of tax in two ways:

• if the patent is issued for 12 months, then when calculating the tax base is multiplied by 6%;
• if the patent validity period is shorter, then the tax base is divided by 12 months and first multiplied by the number of months the patent is valid, and then multiplied by 6%.

You can calculate the cost of a patent using the calculator on the tax service website.

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.

Cost of a tax patent for individual entrepreneurs, reporting and insurance premiums

Contributions can be paid monthly ( RUB 2,698.75).

) or quarterly
(RUB 8,096.25)
until the 31st day of the current month in fixed payments.

Deadline for payment of insurance premiums on income exceeding 300,000

for 2021 -
no later than April 1 of the year
following the expired billing period.

It should be noted that Ch. 26.5 of the Tax Code of the Russian Federation, regulating PSN, does not contain provisions providing for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, and therefore the amount of tax on PSN is not reduced by the amount of insurance premiums calculated based on the cost of the insurance year.

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.

Mandatory contributions for PSN

An individual entrepreneur for a patent pays amounts for compulsory medical and pension insurance. The payment amount is fixed. The amount of the contribution is influenced by the possible income of the individual entrepreneur. When receiving a patent whose term is less than a year, income is calculated as follows:

• possible income for the year is divided into 12 months;
• the result obtained is multiplied by the number of months during which the patent is valid.

Reducing UTII for insurance premiums for individual entrepreneurs without employees - how to pay taxes

In the case where the probable income does not exceed 300,000 rubles, the individual entrepreneur must deposit 29,354 rubles by December 31, 2019. If the amount of income is over 300,000 rubles, then before 07/01/2020 you are required to additionally contribute an amount to pension insurance that is equal to 1% of the income that exceeds 300,000 rubles.*

Important! The amount of payments for OPS in general cannot exceed 234,832 rubles. Thus, if the calculated amount of payments exceeded the specified maximum amount, then the amount of 234,832 rubles must be contributed to pension insurance.*

An amount equal to 6,884 rubles is paid for health insurance for 2021. It must be paid by December 31, 2019*

It is not necessary for individual entrepreneurs to make contributions to the Social Insurance Fund on a patent. However, he can do this of his own free will. If a businessman wishes, he must deposit 3,925.44 rubles.

What contributions are required to be made for PSN?

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).

How to keep track of income

Entrepreneurs on PSN do not submit tax returns for their activities. The only document that needs to be drawn up is the Income Book of individual entrepreneurs using the patent system (KUD). It records all income that is received from doing business on a patent. The date of receipt of proceeds will be the day the money is received in the bank account or cash register.

If you have several patents, you need to keep a separate ledger for each of them.

You can fill out the income book on paper or keep it electronically and then print it out at the end of the year. There is no need to submit the CUD to the tax office. Sew it, sign and seal it, and keep it for 4 years. Tax authorities may request this book during an audit.

Keep an income book (for new individual entrepreneurs - a year free)

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.

Benefits for individual entrepreneurs on a patent

The patent allows you to save on paying insurance premiums for employees. Entrepreneurs on PSN pay contributions for compulsory pension insurance of employees at a rate of 20 percent. And there is no need to transfer contributions for health and social insurance.

But this benefit does not apply if you rent out real estate, are engaged in retail trade or catering - for these types of businesses, insurance premiums for employees are calculated at general rates.

You can pay insurance premiums at a reduced rate from the salaries of only those employees who are engaged in activities transferred to the PSN. For example, you have a hairdresser on a patent and a store on the simplified tax system. From the salaries of hairdressers you will pay insurance premiums at a rate of 20%, because they are engaged in the “patent” business, and from the salaries of store clerks - at a general rate of 30%.

Maintain separate accounting when combining simplified taxation system and PSN and prepare reports Try for free

In addition, the patent exempts entrepreneurs who trade in Moscow from paying a trade tax.

When paying for a patent in 2021, keep in mind that if you bought an online cash register, you are entitled to a tax deduction. The deduction amount is 18,000 rubles for each copy of the cash register. For more details, see “New amendments to the law on cash registers: exemption for individual entrepreneurs on PSN, non-cash payments with individuals, new check details and more” and “Tax deduction for online cash registers: how to reduce the tax on UTII or patent as much as possible.”

Complete set for online cash register: cash register at a special price, OFD, configuration of cash register with registration with the Federal Tax Service and a discounted inventory system Send a request

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.

Tax rates, calculation and payment deadlines

The tax rate is 6%. The possibility of reducing it at the regional level is provided for limited periods for Crimea. Until 2020 inclusive, regions can set a 0% rate for newly registered individual entrepreneurs carrying out socially significant activities (Article 346.50 of the Tax Code of the Russian Federation). They are also equated with persons who previously terminated their individual entrepreneur status and then resumed business activities (clause 14 of the Review of the practice of consideration by courts of cases related to the application of Chapters 26.2 and 26.5 of the Tax Code of the Russian Federation..., approved by the resolution of the Presidium of the Armed Forces of the Russian Federation dated July 4, 2018).

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

If a patent is received for a year, its cost is calculated as follows (clause 1 of Article 346.51 of the Tax Code of the Russian Federation):

SP = NB × NS,

where: SP is the cost of the patent;

NB - tax base;

TS - tax rate 6%.

If the patent is taken for a period of less than 12 months, the cost must be calculated as follows (clause 1 of Article 346.51 of the Tax Code of the Russian Federation):

SP = NB × NS / 12 × M,

where: M is the number of months for which the patent was issued.

When calculating, the profitability established by the law of the subject is used as the tax base. In practice, there are disputes related to the use of indicators. As an example, we can cite the requirement to calculate the cost of a patent in relation to the profitability established in relation to the area of ​​​​premises, based on the share in ownership (determination of the Supreme Court of the Russian Federation dated May 21, 2018 in case No. A56-42585/2017).

The patent is paid for once for a period of up to six months and in two payments for a longer period of validity. In case of delay, penalties and fines are paid, and the right to a patent is not lost (clauses 2, 2.1 of Article 346.51 of the Tax Code of the Russian Federation).

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.

Consequences of going beyond the PSN

Going beyond the PSN is possible in 2 options:

1. For individual transactions. If they are not carried out in accordance with the parameters of the PSN, then they are subject to taxation in accordance with the regime applied together with the PSN: this may be the simplified tax system, the general regime (if there has not previously been a transition to any of the special regimes). The greatest difficulty in this regard is trade. Thus, only retail falls under the PSN, and the condition is the implementation of activities within a trading floor of a certain area (no more than 50 sq. m). Types of transactions performed - retail purchase and sale agreements (Clause 1, Article 492 of the Civil Code of the Russian Federation). The letter of the Ministry of Finance of the Russian Federation dated December 20, 2016 No. 03-11-12/76427 states that the PSN also applies to the retail sale of goods to legal entities for cash and non-cash payments, as well as using payment cards for purposes not related to business activities. Sales under supply agreements and government contracts are not subject to the PSN.
2. All activities from the beginning of the tax period if the revenue limit is exceeded (see above) or if the number of employees is more than 15 (clause 6 of Article 346.45, clause 5 of Article 346.43 of the Tax Code of the Russian Federation). If the number of employees increases, if the average number remains within the limits allowed by the law of the constituent entity of the Russian Federation, changes are not made to the taxation regime (letter of the Ministry of Finance of the Russian Federation dated December 6, 2017 No. 03-11-12/81019).

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 cost

The amount that needs to be paid for a patent is calculated using the formula:

• For a full year - Base x Rate.
• For an incomplete year - Base / 365 (366) days x Number of days of patent validity x Rate.

The basis in both cases is the potential income of an individual entrepreneur, which is established by the authorities of the constituent entities of the Russian Federation for each type of patent activity. The rate is 6%.

Example 1

Let's consider an example of calculating the cost for hairdressing services in Moscow. According to city law No. 53 of October 31, 2012, the potential income of individual entrepreneurs for this activity is 990 thousand rubles for the full year 2021.

Patent cost for 12 months: 990,000 * 6% = 59,400 rubles. It is paid in installments:

• 19,800 rubles - in the first 90 days;
• 39,600 rubles - until the end of the year.

Example 2

Let’s say an individual entrepreneur acquired a patent for hairdressing services from March 16, 2020. It turns out that its validity period will be 291 days. The cost will be as follows: 990,000 / 366 x 291 x 6% = 47,227.87 rubles (rounded to 47,228 rubles).

The individual entrepreneur must transfer the specified amount in two parts:

• 15,743 rubles - in the first 90 days;
• 31,485 rubles - until the end of the year.

To prevent entrepreneurs from having to deal with calculations, the tax service has placed a special calculator on its website. It can be used to calculate the cost of a patent in any region for all areas of activity.

What else do you need to pay on PSN?

So, we have dealt with the main tax of the patent system. What taxes or other payments still need to be paid? First about taxes. In general, an individual entrepreneur on PSN is exempt from paying VAT and personal income tax.

But with VAT it’s not that simple. There are a number of situations when you still have to pay value added tax:

• Import of goods into the territory of the Russian Federation;
• Participation in joint activity agreements, trust management of property or concession agreement;
• Tax agent status for VAT (for example, purchase or lease of real estate owned by a municipality, or purchase of goods from a foreign person not registered in Russia for further sale).

If your work involves any of the above, it may be better for you to work for OSNO during this period. Now about personal income tax.

Personal income tax is a tax of the general taxation system, on which an individual entrepreneur finds himself if he has not submitted an application for transition to a special regime (in this case, Notification for the use of an individual entrepreneur’s patent). But due to violation of the rules of conducting activities on the PSN, you can also end up on the general system without desire, i.e. "to fly off the patent."

For example, you bought a patent for retail trade, but the buyer persuaded you to register the sale as a supply. With a corresponding agreement, delivery of goods in batches, an invoice, payment by bank transfer to a bank account. When tax authorities detect signs of delivery, they consider such a sale to be wholesale, not retail. And wholesale trade on PSN is prohibited. This means that the proceeds from such a buyer will be subject to personal income tax and VAT within the framework of the general system.

In addition, an individual entrepreneur, as an individual, will pay transport and land taxes if he owns a car or land. As for the real estate tax, if an entrepreneur uses it in business, there is no need to pay tax. An exception is if the property belongs to objects that have a cadastral value assessment. You need to check this information with your tax office.

There are still insurance premiums for individual entrepreneurs to pay for themselves. These payments for individual entrepreneurs are mandatory in all taxation systems. For the full year 2021, the contribution amount is 40,874 rubles plus 1% of potential annual income over 300,000 rubles.

For example, a translator from Moscow with an annual income of 330,000 rubles will pay 40,874 + (330,000 - 300,000) *1%) = 41,174 rubles. And an individual entrepreneur from Mtsensk should not pay an additional 1% contribution, because his potential income is 3 times lower.

Advantages

1. VAT is not paid; income tax, property tax (there are restrictions)

2. Registration for any period in a calendar year

3. Simplicity of design

4. Lack of accounting and filing of declarations

5. Possibility of cooperation with individuals and legal entities

It is worth noting that when calculating the cost of a patent, a certain projected, basic income , and often it is significantly less than what can actually be earned from patented activities.

That is, the PSN, like the simplified taxation system, is worthy of attention and study; perhaps switching to it is the step that will give impetus to your business. Everything is individual.