Patent tax system for individual entrepreneurs in 2021

USN, OSNO, PSN, NPD, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article “Taxation systems: how to make the right choice?”

And for those who still have questions or those who want to get advice from a professional, we can offer a free consultation on taxation from 1C:

Free tax consultation

Documentation
Application for a patent in 2021 Income book for PSN Application for loss of the right to a patent Application for termination of activities on a patent Procedure for filling out an income book for PSN

If you find the simplified taxation system 2021 profitable and convenient for yourself, then you can prepare an application for switching to the simplified tax system Income or simplified tax system Income minus expenses absolutely free:

Create an application for the simplified tax system for free

Who has the right to apply the patent tax system

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15 for the tax period for all types of business activities carried out by an individual entrepreneur (Article 346.43 of the Tax Code of the Russian Federation)

The patent tax system does not apply:

in relation to types of business activities carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement (clause 6 of Article 346.43 of the Tax Code of the Russian Federation);
in relation to the sale of goods not related to retail trade (sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation, as well as the sale of medicines, footwear and clothing items, clothing accessories and other items subject to mandatory labeling by identification means products made from natural fur (full list in clause 1, clause 3, article 346.43 of the Tax Code of the Russian Federation).

What you can't do on a patent

From January 1, 2021, the Tax Code will contain a list of types of activities for which the use of a patent is prohibited. Regions are required to comply with these restrictions.

Retail trade and catering with a hall area of more than 150 square meters.
Wholesale trade and work under supply contracts.
Freight and passenger transportation, if the individual entrepreneur owns or leases a fleet of more than 20 cars.
Securities transactions, credit and financial services.
Production of excisable goods, extraction and sale of minerals.
Activities under a simple partnership agreement or a property trust management agreement.

The patent also prohibits the sale of labeled medicines, furs and shoes. This restriction continues to apply in 2021.

Replaces taxes

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The use of the patent taxation system provides for exemption from the obligation to pay (clause 10, clause 11 of Article 346.43 of the Tax Code of the Russian Federation):

Personal income tax
In terms of income received from the implementation of types of business activities in respect of which the patent tax system is applied
Property tax for individuals
In terms of property used in carrying out types of business activities in respect of which the patent tax system is applied
VAT
Excluding VAT payable:
when carrying out types of business activities in respect of which the patent tax system does not apply
when importing goods into the territory of the Russian Federation and other territories under its jurisdiction
when carrying out transactions taxed in accordance with Articles 161 and 174.1 of the Tax Code of the Russian Federation

Types of business activities in respect of which the patent tax system can be applied

repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, tailoring and knitting of knitwear according to individual orders of the population
shoe repair, cleaning, painting and sewing;
hairdressing and beauty services;
washing, dry cleaning and dyeing of textiles and fur products;
production and repair of metal haberdashery, keys, license plates, street signs;
repair of electronic household appliances, household appliances, watches, metal products for household and household purposes, objects and products made of metal, production of finished metal products for household purposes according to individual orders of the population;
repair of furniture and household items;
services in the field of photography;
repair, maintenance of motor vehicles and motor vehicles, motorcycles, machinery and equipment, vehicle washing, polishing and provision of similar services;
provision of motor transport services for the transportation of goods by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
provision of motor transport services for the transportation of passengers by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
reconstruction or repair of existing residential and non-residential buildings, as well as sports facilities;
services for installation, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
services in the field of preschool education and additional education for children and adults;
services for supervision and care of children and the sick;
collection of containers and recyclable materials;
veterinary activities;
leasing (hiring) of own or leased residential premises, as well as leasing of own or leased non-residential premises (including exhibition halls, warehouses), land plots;
production of folk arts and crafts;
services for the processing of agricultural, forestry and fishery products into human food and animal feed, as well as the production of various intermediate products that are not food products;
production and restoration of carpets and rugs;
repair of jewelry, costume jewelry;
embossing and engraving of jewelry;
activities in the field of sound recording and publishing of musical works;
cleaning services for apartments and private houses, activities of households with hired workers;
activities specialized in the field of design, decoration services;
conducting physical education and sports classes;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services for preparing and supplying dishes for special occasions or other events;
provision of services for the transportation of passengers by water transport;
provision of services for the transportation of goods by water transport;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
landscape improvement activities;
hunting, catching and shooting of wild animals, including the provision of services in these areas, activities related to sport and amateur hunting;
engaging in medical activities or pharmaceutical activities by a person licensed for these types of activities, with the exception of the sale of medicinal products subject to mandatory labeling by means of identification, including control (identification) marks in accordance with Federal Law No. 61-FZ of April 12, 2010 “ On the circulation of medicines";
carrying out private detective activities by a licensed person;
rental services;
excursion tourist services;
organization of rituals (weddings, anniversaries), including musical accompaniment;
organizing funerals and providing related services;
services of street patrols, security guards, watchmen and watchmen;
retail trade carried out through stationary retail chain facilities with trading floors;
retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
public catering services provided through public catering facilities;
public catering services provided through public catering facilities that do not have a customer service area;
provision of services for slaughter and transportation of livestock;
production of leather and leather products;
collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
processing and canning of fruits and vegetables;
production of dairy products;
crop production, services in the field of crop production;
production of bakery and flour confectionery products;
fishing and fish farming, recreational and sport fishing;
forestry and other forestry activities;
translation and interpretation activities;
activities for caring for the elderly and disabled;
collection, processing and disposal
cutting, processing and finishing of stone for monuments;
development of computer software, including system software, software applications, databases, web pages, including their adaptation and modification;
repair of computers and communications equipment;
livestock farming, livestock farming services;
operation of vehicle parking;
grain grinding, production of flour and cereals from wheat, rye, oats, corn or other grains;
pet care services;
production and repair of cooper's utensils and pottery according to individual orders of the population;
services for the production of felted shoes;
services for the production of agricultural implements from customer material according to individual orders of the population;
engraving work on metal, glass, porcelain, wood, ceramics, except jewelry for individual orders of the population;
production and repair of wooden boats according to individual orders of the population;
repair of toys and similar products;
repair of sports and tourist equipment;
services for plowing gardens on individual orders of the population;
services for sawing firewood on individual orders of the population;
assembly and repair of glasses;
production and printing of business cards and invitation cards for family celebrations;
bookbinding, stitching, edging, cardboard works;
repair services for siphons and autosiphons, including charging gas cartridges for siphons.

A complete list of activities is listed in the law on the application by individual entrepreneurs of the patent tax system of the constituent entity of the Russian Federation in which business activities will be carried out.

Combining the patent taxation system with other taxation systems

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The provisions of Chapter 26.5 of the Tax Code of the Russian Federation do not prohibit individual entrepreneurs from combining several tax regimes.

When applying the patent taxation system and carrying out types of business activities in respect of which an individual entrepreneur applies a different taxation regime, the individual entrepreneur is obliged to keep records of property, liabilities and business transactions in accordance with the procedure established within the framework of the applicable taxation regime (clause 6 of Article 346.53 Tax Code of the Russian Federation).

The procedure for transition to a patent tax system

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To obtain a patent, an individual entrepreneur must submit to the tax authority an application for a patent in the form approved by Order of the Federal Tax Service of Russia dated December 9, 2020 No. KCh-7-3/ [ email protected] “On approval of the application form for a patent, procedure its completion, the format for submitting an application for a patent in electronic form and the invalidation of the order of the Federal Tax Service dated July 11, 2017 No. ММВ-7-3/ [email protected] .”

Patent application form pdf (268 kb)

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Format for submitting a patent application in electronic form docx (71 kb)

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Procedure for filling out an application for a patent docx (43 kb)

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Patent application diagram xsd (37 kb)

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At the same time, individual entrepreneurs also have the right to apply for a patent in the following form:

Application form for a patent, approved by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected] pdf (237 kb)

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Format for submitting an application for a patent in electronic form doc (213 kb)

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Procedure for filling out an application for a patent docx (51 kb)

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Patent application diagram xsd (36 kb)

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An application for a patent must be submitted no later than 10 days before the application of the patent tax system.
When carrying out activities at the place of residence,
the Application is submitted to the tax authority at the place of residence

When carrying out activities on the territory of a municipal entity, city district, federal city or constituent entity of the Russian Federation in which the entrepreneur is not registered for tax purposes, the Application is submitted to any territorial tax authority of the municipal entity, urban district, federal city or constituent entity of the Russian Federation at the location planned implementation of entrepreneurial activities by an individual entrepreneur

An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent has the right to again switch to a patent taxation system for the same type of business activity no earlier than from the next calendar year ( paragraph 2 of article 346.45 of the Tax Code of the Russian Federation)

The application can be submitted in person or through a representative, sent by mail with a list of attachments, or transmitted electronically via telecommunications channels.

Grounds for refusal to issue a patent

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discrepancy in the application for a patent of the type of entrepreneurial activity with the list of types of entrepreneurial activity in respect of which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation
indication of the validity period of a patent that does not comply with clause 5 of Art. 346.45 of the Tax Code of the Russian Federation (a patent is issued at the choice of an individual entrepreneur for a period from one to twelve months inclusive within a calendar year)
violation of the conditions for the transition to a patent taxation system established by the second paragraph of clause 8 of Article 345.45 of the Tax Code of the Russian Federation
An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent has the right to again switch to a patent taxation system for the same type of business activity no earlier than from the next calendar year ( paragraph 2, clause 8, article 346.45 of the Tax Code of the Russian Federation)
the presence of arrears of tax payable in connection with the use of the patent tax system
failure to fill in required fields in a patent application

Registration procedure

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Registration of an individual entrepreneur as a taxpayer applying the patent taxation system is carried out by the tax authority to which he applied with an application for a patent, on the basis of the specified application within five days from the date of its receipt (clause 1 of Art. 346.46 Tax Code of the Russian Federation).

The date of registration is the date of commencement of the patent.

The amount of tax does not depend on the amount of income actually received by an individual entrepreneur and is determined based on the amount of potential annual income established for each type of activity.

Where to go with UTII at the turn of 2020-2021

Due to the abolition of UTII from 2021, an individual entrepreneur who does not work in the agricultural sector finds himself at a crossroads. As in the famous fairy tale, “if you go to the left, you will lose your horse, if you go to the right, you will lose your life, if you go straight, you will find happiness.” And for each individual entrepreneur, depending on the situation, this “directly” is different.

It is unlikely that anyone will choose a general taxation system instead of imputation. But to choose a patent or simplified tax system, and even which object to simplify - “income” or “income minus expenses” - many people solve this puzzle.

There is another way - to become self-employed, but we will not touch on it in this article.

Taxable period

^To the top of page 1 calendar year If a patent is issued for a period of less than a calendar year, the tax period is the period for which the patent was issued.
In 2021, the tax period is a calendar month.

In the event of termination of a business activity in respect of which the patent tax system was applied before the expiration of the patent, the tax period is recognized as the period from the beginning of the patent until the date of termination of such activity.

Results

To decide on the choice of taxation system after the general rally with UTII, make calculations for 2021 for the available systems.

If you do not plan to change the parameters of your activity (for example, hire new employees, purchase new cars or install new vending machines), the result will be obvious already at this stage.

If you plan to expand your activities, you need to perform the second iteration - calculate how the indicators and burden of taxes and contributions will change after changing the current parameters of your business.

Tax calculation procedure

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Tax base is the monetary expression of the annual income potentially received by an individual entrepreneur for the type of business activity in respect of which the patent taxation system is applied, established for a calendar year by the law of the constituent entity of the Russian Federation.

Tax rate 6%

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for two years for individual entrepreneurs registered for the first time and carrying out activities in the production, social or scientific spheres, as well as in the field of consumer services to the population (Clause 3 of Article 346.50 of the Tax Code of the Russian Federation) . The validity period of these tax holidays is until 2023.

According to the laws of the Republic of Crimea and the federal city of Sevastopol, the tax rate can be reduced in the territories of the relevant subjects for all or certain categories of taxpayers (clause 2 of Article 346.50 of the Tax Code of the Russian Federation):

in the period 2015 - 2021 — up to 0%;
in the period 2021 - 2021 - up to 4%.

Tax payment

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Payment procedure
The validity period of a patent is less than 6 months - in the amount of the full amount of tax no later than the expiration date of the patent
The validity period of a patent from 6 to 12 months - in the amount of 1/3 of the tax amount no later than ninety calendar days after commencement of the patent; - in the amount of 2/3 of the tax amount no later than the expiration date of the patent.

If the tax amount is recalculated in connection with the termination of an individual entrepreneur's business activity in respect of which the PSN is applied, then the amount of tax subject to additional payment is paid no later than 20 days from the date of deregistration of the taxpayer with the tax authority.

Please pay attention! In case of non-payment or incomplete payment of tax, the tax authority, after the expiration of the established period, sends to the individual entrepreneur a demand for payment of tax, penalties and fines.

Go to Service “Fill out payment receipt”

Budget revenue classification codes

Advantages of PSN

The biggest advantage of a patent is that the use of PSN exempts the entrepreneur from paying a number of taxes (personal income tax, VAT, trade tax and property tax), which, accordingly, simplifies accounting.

True, there are certain nuances here. For example, an individual entrepreneur with a patent will have to pay VAT in some cases: when importing goods into Russia, when issuing an invoice to the buyer with an allocated VAT amount, when performing the duties of a tax agent.

There are also special features when it comes to property tax exemption. Firstly, only property that is involved in “patent” activities is exempt from tax. Secondly, this property should not belong to the category of property taxed at cadastral value and included in the corresponding regional list.

Another advantage of the PSN is that you don’t have to pay close attention to such nuances as the execution of documents by the individual entrepreneur himself and his counterparties. After all, the tax does not depend on the amount of income and expenses, so when checking an individual entrepreneur, tax officials are unlikely to find fault with the execution of primary documents and the presence of “defective” documents will not cause any special problems.

In addition, in some regions, so-called “tax holidays” have been introduced, when newly registered individual entrepreneurs are exempt from paying taxes for the first two years. True, the regions themselves decide for which types of activities such preferences apply.

The Ministry of Finance of the Russian Federation has posted a table on its website that lists all the regions in which “tax holidays” have been introduced, indicating specific types of activities.

There is one more plus, however, it will exist only until July 1, 2021 (unless the legislator decides to extend the period). We are talking about the use of CCT. The fact is that payers on PSN are exempt from the use of cash register equipment if, when selling goods (performing work, providing services), at the request of the buyer, they issue a document confirming payment, or BSO. This follows from paragraphs 7, 8 and 9 of Article 7 of the Federal Law of July 3, 2016 No. 290-FZ, and was also confirmed by the Federal Tax Service of Russia in a letter dated October 25, 2016 No. ED-4-20/20179.

Loss of the right to use the patent tax system

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if, from the beginning of the calendar year, the taxpayer’s income from sales for all types of business activities to which the patent tax system is applied exceeded 60 million rubles
When applying simultaneously the patent taxation system and the simplified taxation system, income from sales under both tax regimes is taken into account.
if during the tax period the average number of employees for all types of business activities in respect of which PSN exceeded 15 people
if during the tax period an individual entrepreneur carrying out business activities in the field of retail trade sold goods that were not related to retail trade in accordance with paragraphs. 1 clause 3 art. 346.43 Tax Code of the Russian Federation

An application for loss of the right to use the patent tax system is submitted to the tax authority within 10 calendar days from the date of the occurrence of the circumstance that is the basis for the loss of the right to use the patent tax system (clause 8 of Article 346.45 of the Tax Code of the Russian Federation).

Application form for loss of the right to use the patent taxation system (form No. 26.5-3), approved by order of the Federal Tax Service of Russia dated July 12, 2019 No. MMV-7-3 / [email protected] pdf (753 kb)

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An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent has the right to again switch to a patent taxation system for the same type of business activity no earlier than from the next calendar year ( Clause 8 of Article 346.45 of the Tax Code of the Russian Federation).

The application form for termination of business activity (form No. 26.5-4) was approved by Order of the Federal Tax Service of Russia dated December 14, 2012 No. MMV-7-3/ [email protected]

Example of calculating the cost of a patent

The valuation of a patent is fixed. The tax rate is 6%. For Crimea and Sevastopol it can be set at 4%. During 2018–2020, tax holidays may still apply for newly registered entrepreneurs, providing a 0% rate for two tax periods within two calendar years from the date of their registration.

Potential income for the year is used as the tax base. It is established by local authorities at the regional level. You can find out the price of a patent at the tax office or in the articles of regional laws.

The upper limit of potential income in 2021 is equal to 1,589,000 rubles (1,000,000 taking into account the deflator coefficient - clause 7 of Article 346.43 of the Tax Code of the Russian Federation, order of the Ministry of Economic Development dated October 21, 2019 No. 684). Regional laws may increase the upper limit of possible income several times. In some cases, when calculating the price of a patent, the area of the rental premises, sales area, and the number of employees can also be taken into account. If during the year the number of employees decreased, for example, from 10 to 8 people, then the tax is not recalculated downward, but if it is upward, it is subject to recalculation (a new patent is purchased according to the letter of the Ministry of Finance of the Russian Federation dated April 29, 2013 No. 03-11-11/ 14921).

The tax period is considered to be the year or the number of months for which the patent was purchased.

To understand the meaning of calculating the value of a patent, consider a simple example.

Individual entrepreneur P.A. Menovshchikov decided to start providing hairdressing services in 2021 and acquire a patent for 5 months. Regional authorities of a constituent entity of the Russian Federation have established a potential income of 325,000 rubles. Let's calculate the annual cost of a patent.

It will be equal to 325,000 rubles × 6% = 19,500 rubles. The cost of a patent per month will be 19,500 rubles / 12 = 1,625 rubles. Accordingly, the cost of a patent for individual entrepreneur P. A. Menovshchikov for 5 months of 2021 will be 1,625 rubles × 5 months = 8,125 rubles.

According to local legislation, the amount of potential income increases as the number of employees increases. If the individual entrepreneur Menovshchikov has a staff of no more than 5 people, then the possible income according to the law of the subject in our example will be equal to 600,000 rubles. Then the cost of a patent for a year will be recalculated upward: 600,000 rubles × 6% = 36,000 rubles. The price of a patent per month will be 36,000 rubles / 12 months = 3,000 rubles. In total, the entrepreneur must pay for 5 months of using the patent: 3,000 rubles × 5 months = 15,000 rubles.

Consider an example where the number of employees increased in the middle of the patent.

The same individual entrepreneur P.A. Menovshchikov, having worked independently for 4 full months, decided to hire 3 people for the remaining 5th month of the patent tax system. For 3 new employees, he must additionally buy a patent for the remaining 1 month of the patent's validity period. Since he hired up to 5 employees, the price of the patent will be calculated based on our estimated 600,000 rubles.

We get the price of a patent for the 5th month of an entrepreneur’s activity: 600,000 rubles × 6% / 12 months = 3,000 rubles. It is for this amount that the individual entrepreneur Menovshchikov must purchase a new patent for 3 of his new employees.

After the expiration of 2 patents, IP Menovshchikov P.A. can purchase a new patent for the desired period, but based on a different amount of potential income accepted by the authorities of his region, for example, 900,000 rubles. The amount of this income will change due to an increase in the number of working personnel from 5 to 8 people.

The tax must be transferred in one amount if the patent term does not exceed 6 months or in two amounts if the patent is issued for 6-12 months. ConsultantPlus experts explained in detail how much tax should be transferred under PSN and what deferment entrepreneurs working in the affected industries can receive. Get trial access to the K+ system and upgrade to the Ready Solution for free.

Find out more about calculating the cost of a patent here.

Removal from the register

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Within 5 days

If the patent expires
, deregistration is carried out by the tax authority within 5 days from the date of expiration of the patent.
In case of loss of the right to use the patent tax system,
deregistration is carried out within 5 days from the date the tax authority receives an application for loss of the right to use the patent tax system (form No. 26.5-3 approved by Order of the Federal Tax Service of Russia dated July 12, 2019 No. MMV-7- 3/ [email protected] )
In case of termination of business activity in respect of which the patent tax system is applied,
deregistration is carried out within 5 days from the date the tax authority receives an application for termination of business activity in respect of which the patent tax system was applied (form No. 26.5-4 approved by Order of the Federal Tax Service of Russia dated 12/14/2012 No. ММВ-7-3/ [email protected] )

The date of deregistration is the date of transition of an individual entrepreneur to a general taxation regime (to a simplified taxation system, to a taxation system for agricultural producers (if the taxpayer applies the appropriate taxation regime)) or the date of termination of business activity in respect of which the patent taxation system was applied.

Features of the simplified tax system

The simplified tax system is one of the most popular taxation systems in Russia, used by both entrepreneurs and legal entities.

It was developed specifically for small businesses, which are characterized by low income and minimal staff. One of the main features is considered to be optional accounting, which simplifies activities for entrepreneurs. There is also a reduced tax burden compared to the general taxation system.

In 2021, the following criteria apply that a business must meet to be able to switch to a simplified system:

The value of all property and assets should not exceed 150 million rubles.
The number of officially employed employees should not exceed 100 people.
Income based on the results of the previous year should not exceed 150 million rubles (or 112.5 million rubles for 9 months of last year, if the LLC plans to switch to the simplified tax system).

For those who already apply the simplified taxation system, the following limits apply from 2021:

Income from the beginning of the reporting period should not exceed 200,000,000 rubles.
The average number of employees since the beginning of the reporting period should not exceed 130 people.
The value of all property and assets should not exceed 150 million rubles.

If the income of an entrepreneur or the average number of employees from the beginning of the reporting period exceeds 150 million rubles or 100 people, respectively, the simplified tax is paid at an increased rate:

under the simplified tax system “Income” - 8%;
under the simplified tax system “Income minus expenses” - 20%.

Due to exceeding the established increased limits or other criteria, the entrepreneur is deprived of the right to apply the simplified taxation system. Taxes are accrued according to OSNO from the beginning of the quarter in which the violation occurred. It will be possible to switch to the simplified tax system again in at least a year.

Also at the legislative level, a number of activities are identified that are prohibited from using the simplified taxation system: notaries, individual entrepreneurs on agricultural tax, excise tax payers and others.

The difference between PSN is that in one mode you can conduct an unlimited number of activities that are not prohibited by law.

Step-by-step instructions for obtaining a patent

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Transition to a patent tax system

Submit an application

10 days before the start of business activity, we submit to the tax authority an application for the transition to a patent tax system

You can fill out and print the application yourself:

To obtain a patent, an individual entrepreneur must submit to the tax authority an application for a patent in the form approved by Order of the Federal Tax Service of Russia dated December 09, 2020 No. KCh-7-3/ [email protected] “On approval of the application form for a patent, the procedure for filling it out, the format submitting an application for a patent in electronic form and declaring the order of the Federal Tax Service dated July 11, 2017 No. ММВ-7-3/ [email protected] .”

Patent application form pdf (268 kb)

Download

Format for submitting a patent application in electronic form docx (71 kb)

Download

Procedure for filling out an application for a patent docx (43 kb)

Download

Patent application diagram xsd (37 kb)

Download

At the same time, individual entrepreneurs also have the right to apply for a patent in the form approved by Order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3 / [email protected]

Application form for a patent, approved by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected] pdf (237 kb)

Download

Format for submitting an application for a patent in electronic form doc (213 kb)

Download

Procedure for filling out an application for a patent docx (51 kb)

Download

Patent application diagram xsd (36 kb)

Download

2 We receive a patent

Within 5 days from the date of receipt of the application for a patent, the tax authority is obliged to issue a patent to the individual entrepreneur (clause 3 of Article 346.45 of the Tax Code of the Russian Federation).

3 Tax payment

If the patent is received for a period of up to 6 months

We pay tax in the full amount of the tax no later than the expiration date of the patent.

If the patent is received for a period of 6 to 12 months

We pay tax:

in the amount of 1/3 of the tax amount no later than ninety calendar days after the patent came into effect;
in the amount of 2/3 of the tax amount no later than the expiration date of the patent.

4 Tax accounting

Accounting for income from sales is kept in the income book of an individual entrepreneur applying the patent tax system.

The form and procedure for filling out the income accounting book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n