UTII is a popular tax regime among small businesses. Its advantage is that the tax amount does not depend on the amount of income. In this article, we have collected basic information on how to make the transition to UTII in 2021 - the deadline for submitting an application, the procedure for filling it out and other nuances.
Procedure and rules for registering UTII
Individual entrepreneurs and LLCs can register as a UTII payer only at the place of activity within the UTII framework.
If an individual entrepreneur or LLC has several stores located in different cities or districts of the city, then it is necessary to register UTII with the regional Federal Tax Service at the location of each store.
If the type of activity within the framework of UTII is not tied to a specific territory, for example, advertising on vehicles or delivery and peddling street trading, then an application for UTII registration is submitted to the Federal Tax Service at the place of registration of the individual entrepreneur or LLC.
When registering, in the case of carrying out activities in two or more territories, the application is submitted to the tax authority to which the place of business activity, indicated first in the application, belongs.
Who can switch to imputation
Imputed income tax is not available everywhere and not for everyone. Article 346.26 of the Tax Code of the Russian Federation contains a list of types of activities in respect of which UTII may be applied. But on the territory of a specific municipality (city, town), it must be introduced by law of local authorities. They decide which specific activities from those mentioned in the Tax Code will be subject to UTII in the territory under their jurisdiction.
The transition to UTII in 2021 is carried out on a voluntary basis upon application to the Federal Tax Service. Previously, payment of this tax was mandatory for certain activities, but this provision was abolished in 2013.
Organizations and individual entrepreneurs can switch to imputation. The main condition is that the number of employees on average for the previous year should be no more than 100 people. An additional restriction is established for organizations: participants must include no more than 25% of legal entities.
UTII cannot be used in the following cases:
- when leasing gas and gas filling stations;
- during activities in the field of public catering carried out by healthcare, educational or social welfare institutions;
- in activities carried out within the framework of a simple partnership agreement or trust management of property;
- if the organization belongs to the category of the largest taxpayers.
Specific activities are transferred to UTII, and not the entire business. That is, imputation can be combined with other tax regimes.
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Ways to switch to UTII
The transition can be made voluntarily only from the beginning of the calendar year.
If an individual entrepreneur or LLC has not switched from the simplified tax system or OSNO to UTII before January 15, 2020, then it will no longer be possible to do this during 2021. Exceptions will be made for newly registered individual entrepreneurs and LLCs, for which the choice of taxation system is possible within 30 days from the date of registration.
The transition from the simplified tax system or OSNO to UTII means that you can only use UTII, and, therefore, if you previously used the simplified tax system, you must submit a notice of refusal to work on this system before January 15, 2021.
You can download the notice of refusal to work on the simplified tax system using the link located at the end of the article.
In order to start working on UTII in 2021, you must submit an application before January 5, 2021:
- for individual entrepreneurs in the form of UTII-2;
- for a legal entity in the form of UTII-1.
When adding a new type of activity for which it is possible to use UTII, you can combine UTII and the simplified tax system.
In this case, an application must be submitted no later than 5 days from the start of application of UTII:
- for individual entrepreneurs in the form of UTII-2;
- for a legal entity in the form of UTII-1.
If the place of activity on UTII differs from the place of registration of an individual entrepreneur or LLC, it is necessary to submit the following documents before submitting an application for the use of UTII or at the same time:
- TIN certificate (certified copy);
- OGRN certificate (certified copy);
- identification document of the person submitting the documents;
- power of attorney to submit documents if the documents are submitted by a representative of an individual entrepreneur or LLC.
Within five days from the date of receipt of the application for registration of an LLC or individual entrepreneur as a single tax payer, the tax authority is obliged to issue a notice of registration of UTII. The date of registration as a single tax payer is the date specified in the application submitted by an individual entrepreneur or LLC for registration as a single tax payer.
Let us explain some situations that taxpayers may encounter when abandoning the simplified tax system in favor of UTII:
Example 1
The individual entrepreneur applied the simplified tax system and sold products. Payment for the products was received already during the period when the individual entrepreneur was on UTII. What needs to be paid: tax according to UTII or according to the simplified tax system?
There is no need to pay a simplified tax; you only need to pay UTII for the period of sale.
Example 2
The individual entrepreneur received an advance payment during the period of being on the simplified tax system, and carried out the sale during the period of application of UTII. What to pay: imputed or simplified tax? You must pay tax according to the simplified tax system for the period in which the funds were received.
It is necessary to report and pay UTII at the place of filing the application as a UTII payer.
It is worth noting that simultaneously with submitting an application for registration of an individual entrepreneur, you cannot submit an application for the use of UTII. The Federal Tax Service has the right to refuse to accept these two applications simultaneously. The fact is that in order to start using UTII, it is necessary to create a basis for carrying out business activities on UTII. Such a basis, for example, could be a lease agreement for a retail space or an employment contract concluded with an employee. Such actions will confirm the fact of the start of business activity.
How to fill out an application for an organization
Application for UTII for legal entities is Appendix No. 1 to the order of the Federal Tax Service dated December 11, 2012 No. MMV-7-6 / [email protected] It includes the UTII form-1 (title page) and an appendix to it. On the title page you must indicate:
- TIN and checkpoint of the organization;
- code of the tax authority at the place of business;
- code “1” if the organization is Russian, and “2” if it is foreign;
- full name of the legal entity, including form of ownership;
- OGRN;
- the date from which UTII is applied;
- number of attachments (sheets No. 2), and, if available, copies of the power of attorney.
Next, the data confirmation block is filled in. It must indicate:
- code “3” if the application is signed by the director, and code “4” if the representative;
- if signed by a representative, his last name, first name and patronymic shall be indicated;
- TIN of the signatory;
- phone number;
- date;
- details of the power of attorney (if relevant).
If the signature is made by an authorized person, a copy of the power of attorney must be attached to the application.
The second sheet (Appendix to UTII-1) contains 3 blocks with the same information. It is necessary to fill in as many blocks as the number of types of imputed activities will be carried out and/or the number of places where it will be carried out. For example, if an organization at one point will engage in retail trade and provide public catering services, then you need to fill out 2 blocks. If she opens 3 stores in one city, she needs to fill 3 blocks. When more blocks are required, an additional application sheet must be taken.
In each block of sheet No. 2 you need to indicate:
- TIN and checkpoint;
- code of the type of entrepreneurial activity from Appendix No. 5 to the procedure for filling out the UTII declaration (order of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. ММВ-7-3/ [email protected] );
- address of the place of business, including postal code and region code.
The signature of the manager or authorized representative is placed at the bottom of each sheet No. 2.
Prepare a UTII declaration for only 149 rubles
This might also be useful:
- Coefficients K1 and K2 UTII for 2021
- Changes in UTII for individual entrepreneurs in 2021
- UTII for individual entrepreneurs in 2021
- Reducing UTII by the amount of insurance premiums in 2021
- Increase in UTII from 2021
- Calculation of UTII for less than a month in 2021
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What are the benefits of the system?
UTII is calculated not from actually received revenue, as when applying the simplified tax system or OSNO, but from estimated income, which is determined based on the possible profitability of a certain type of activity. UTII is beneficial when providing services to the population, organizing transportation or trade in small areas.
The basic profitability for the provision of household services in 2021 is determined in the amount of 7,500 rubles per month, but you can get a much more significant income per month.
Compared to PSN, where the cost of a patent is also calculated based on estimated income, UTII is more profitable, since it allows you to reduce quarterly tax due to insurance premiums. In addition, when applying UTII, all household services are included in one type of activity, and to apply PSN, you have to buy a patent for each service individually.
Comments
Maria 01/15/2017 at 18:02 # Reply
You can switch to UTII throughout the year, not only from January 1
Natalia 01/16/2017 at 12:09 # Reply
Maria, good afternoon. You have confused the concepts of “switching to UTII” and starting to “apply UTII”. You can start using UTII not only from January 1, but you can switch from another taxation system to UTII only from the beginning of the calendar year. For example, you cannot switch from the simplified tax system to any taxation system within a year. I quote from the Tax Code of the Russian Federation, Article 346.13, paragraph 3. “Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.” If you have lost the right to use the simplified tax system, then you can only switch to OSNO within a year. It’s the same with other tax regimes - they can only be changed from the beginning of the calendar year. If you added another type of activity during the year for which you did not apply, for example, the simplified tax system, then you have the right for this type of activity to apply for the use of UTII within a year (within 5 days after the start of the activity on UTII). Thus, switching to UTII and starting to apply UTII are different concepts.
Inna 05/25/2017 at 12:56 # Reply
Strange article and strange answer, Natalia. “If you added another type of activity during the year for which you did not apply, for example, the simplified tax system, then you have the right for this type of activity to apply for the use of UTII within a year (within 5 days after the start of the activity on UTII). » — What if I didn’t add any new types of activities, but simply decided to provide services not to organizations, but to the population, which naturally fall under household services. I can use the simplified tax system for settlements with organizations, and UTII for settlements with the population. And don’t wait for your January 1st next year! Your article is not correct, it gives incorrect information.
Natalia 05/25/2017 at 01:28 pm # Reply
Inna, good afternoon. Read the letter of the Ministry of Finance of the Russian Federation No. 03-11-11/29241 dated July 24, 2013, which states that UTII and the simplified tax system cannot be applied simultaneously for the same type of activity. So you will have a violation if you provide the same services to organizations using the simplified tax system and to the population using UTII. In this case, even January 1 will not help. The letter provides an example with retail trade, but if this seems strange to you, send a letter to the Federal Tax Service for a more accurate answer. Once again I will repeat the quote from the Tax Code of the Russian Federation (Article 346.13. Procedure and conditions for the beginning and termination of the application of the simplified taxation system): 3. Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article . 6. A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime. Quote (Article 346.19. Tax period. Reporting period): 1. The tax period is a calendar year.
07/04/2017 at 01:57 pm # Reply
You can refuse the simplified tax system until January 15. But why refuse if you can, within 5 days from the start of your activity, register for secondary registration as a UTII payer at any time of the year, maintain 2 systems in parallel, and at the beginning of the year abandon the simplified tax system?
ostapx1 07/04/2017 at 16:29 # Reply
“Should we abandon the simplified tax system at the beginning of the year?” The article says “you can refuse the simplified tax system until January 15.”
Types of available modes for individual entrepreneurs
One of the best ways to maintain and develop a small business is the possibility of using special tax regimes, which allow not only to differentiate the payment of taxes, but also to significantly reduce expenses for this expense column.
There are four tax regimes available for individual entrepreneurs:
- regime for an acquired patent;
- simplified tax system;
- UTII;
- unified agricultural tax.
Among them, as you can already see, there is UTII - a single tax paid on imputed income. Not so long ago (until 2013), the use of this type of special taxation was mandatory for some organizations, but since 01/01/2013 , the use of such a special taxation regime as UTII is only a voluntary decision made by each entrepreneur independently. This is exactly what the real law says.
VAT recovery
When switching to imputation from the general taxation regime, VAT will have to be restored. A legal entity or individual entrepreneur under a preferential special regime does not pay this tax. The enterprise continues to use materials, fixed assets and/or intangible assets purchased at OSNO in its business on imputation. At the same time, VAT amounts under the general regime have already been submitted for deduction. Thus, the refunded amounts will need to be returned to the budget.
We are not talking about the full amount of the acquisition amount, but about the part that has not yet been spent or written off at the time of transition. The restored amounts should be taken into account in the latest OSNO income tax return as other expenses.
❗ Why is UTII being cancelled?
UTII existed for more than 20 years - it was introduced in 1998. For many entrepreneurs, it was convenient due to its simplicity - regardless of earnings, everyone paid the same: from 7.5 to 15% of the amount of imputed income (depending on the field of activity and category of payer). And the imputed income may be several times less than the real one.
At one time, UTII helped bring areas of activity out of the “gray” zone that had previously not been designated anywhere. At that time, tax officials did not have real tools for monitoring income for certain types of business activities and the ability to calculate the documented tax base.
Now times have changed. The tax office now has special programs, and almost all individual entrepreneurs and companies have switched to online cash registers that automatically send information to the tax office . Some entrepreneurs with huge turnovers began to use UTII to pay the minimum tax, which is unfair.
Until 2021, you need to choose a new tax system. Please note that you do not need to submit a separate application for withdrawal from UTII. The tax office will do this automatically.
Penalty for failure to submit an application
The current tax legislation provides for two types of liability for violating the deadlines for filing an application for UTII or conducting business without registering in the prescribed manner.
Let's consider what types of punishments can await a businessman:
- if the individual entrepreneur does not submit an application within the established five-day period from the date of starting to use UTII, the individual faces a financial penalty in the amount of 10,000 rubles;
- If an individual entrepreneur conducts an activity to which the UTII taxation system is applicable without the mandatory registration of business activities established by law, the individual faces a fine in the amount of one tenth of the amount of profit received during the entire period of unregistered activity using UTII, but not less than 40,000 rubles.
These types of liability are regulated by Article 116 of the Tax Code of the Russian Federation (clauses 1 and 2). As we can see, the fines are quite serious and can seriously hit a businessman’s wallet.
Therefore, we recommend that you do not delay submitting your application and strictly adhere to the five-day deadline, as well as conduct only duly registered business activities.
Emerging nuances
When making the transition to UTII, a number of difficulties may arise that must be resolved.
These include the following questions:
- What to do if the organization operates in different localities?
- Is the transition to a special regime voluntary or forced?
- How to properly organize the transition for an entrepreneur when he has just completed registration?
Let's deal with each of these points in order.
Conducting activities in different locations
Even if an entrepreneur carries out his activities in different localities, he is still required to register for tax purposes.
All appeals to tax authorities in this case are made at the place of business, which is indicated first and main.
If you are going to use a cash register, do not forget to clarify the new procedure for conducting cash transactions. The difference between part-time and part-time in the organization of the work process. Read more in the article.
How to dismiss the director of an LLC during the liquidation of the company, if he is also the liquidator? See here.
The essence of “imputation”
This tax system within the framework of the Tax Code of the Russian Federation is given an entire chapter - 26.3, where its main principles of operation, as well as some distinctive features, are described in detail. This system implies a certain special regime for paying tax payments, according to which all payments are deducted in the form of a single tax, which is formed on the basis of imputed income.
The main goal of this taxation regime is to create easier conditions for keeping records by an organization or an enterprise, as well as to make the payment of tax deductions easier in accordance with the replacement of several taxation regimes with one.
A distinctive feature of UTII is the fact that the amount of tax does not depend in any way on the results obtained from one’s activities. The value of imputed income is taken as the base, which is calculated on the basis of several coefficients, as well as the value of the basic profitability.
Imputed income is the amount of income established at the legislative level that is obtained as a result of conducting a certain type of activity.
It may differ slightly in different types of business, but only by the amount established by two coefficients:
- Deflator coefficient. It changes annually and is the same for the entire country. For example, in the current year 2021 its value is equal to 1, 798.
- Coefficient for adjustment. This type of coefficient is established for each territory separately, depending on the decision made by local authorities.
Tax calculation always occurs according to a certain formula, which is applied by tax authorities.
The final amount payable to the state can be reduced by no more than half by deducting insurance premiums from the amount, as well as benefits payable in the event of temporary disability of the enterprise's employees.
When registering a business, you cannot do without filling out documents. See an example of filling out an application for individual entrepreneur registration. Is it possible to register an LLC at the place of registration of the founder? Read the article.
Legislative acts regulating the payment of tax
As previously reported, the Tax Code of the Russian Federation devotes an entire chapter to the UTII regime - 26.3 of the Tax Code of the Russian Federation. Also, in the Tax Code 346.32, article is highlighted to cover the procedure for paying the fee.
The annually changing deflator coefficient is approved by the relevant order of the Ministry of Economic Development of the Russian Federation (the latest dated October 29, 2014, number 685).
If you need to find a sample application according to which the transition to UTII will be carried out, you can find it in the order of the Federal Tax Service of the Russian Federation (dated December 11, 2012 under the number MMV 7-9-941), and the procedure for filling out information in the tax return is fixed by order of the same state structures (dated 07/04/2014 under the number ММВ-7-3-353).
:
Application for UTII
Also, when paying the relevant contributions, you must fully comply with and comply with the requirements of the Federal Law of the Russian Federation, dated December 15, 2001, serial number 167.
Calculation of the single tax during the transition period
Since in some cases it is possible to switch to UTII within a year, there are features of calculating payments during the transition period. Let us remind you: the tax period for imputation is a quarter.
Since imputation activities cannot be started from the beginning of the quarter, the amount of tax for the first tax period must be calculated in proportion to the number of days under the new regime. The standard formula for imputed income for the first month of work on the single tax system is adjusted as follows: VA = Basic income × Physical indicator × Number of days on imputation in the transition month: Number of days in the transition month
Author of the article: Valeria Tekunova
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