Restrictions on revenue under the simplified tax system in 2021 - 2021

Every year, many changes are made to the tax legislation of the Russian Federation, which, most often, do not please businessmen. The size of insurance premiums and deflator coefficients are growing, new types of reporting are being established, and requirements for the recognition of expenses are being tightened.

In this sense, the absence of bad news is already good news, so we have something to please payers of the simplified system. The latest news for the simplified tax system in 2021 is that no major changes are provided for simplifiers.

Those working on simplified language should pay attention only to these points:

• from 2021, tax accounting is carried out in the new KUDiR form;
• The list of types of activities for which simplified workers pay reduced insurance premiums for employees has been updated (Article 427 of the Tax Code of the Russian Federation).

What is considered the object of taxation on the simplified tax system

The current law assumes that the simplified taxation system in 2021 for individual entrepreneurs and LLCs, depending on the characteristics of the activity, will be divided into two types.

According to the Tax Code, the tax can be calculated based on a base formed only from income, or a base consisting of income reduced by expenses incurred.

In each of these cases, business entities will be required to generate a declaration once a year, and pay the tax throughout the year in advance installments.

By Income

The system for calculating taxes of the simplified tax system of 6 percent in 2021 for LLCs and entrepreneurs establishes that the amount of tax must be determined based on the amount of funds received at the cash desk and into the bank account, which are income for the entity. The current law sets the tax calculation rate for this system at 6%. But the authorities operating in the regions are given the right to reduce it in certain cases.

A business entity must record all receipts in a special journal, which is called a book of income and expenses. In this case, information is entered in the journal only in the section intended for incoming income, and the part for expenses is not filled out.

The simplified tax system of 6 percent in 2021 for individual entrepreneurs and organizations is the most optimal for small businesses. It is beneficial if the amount of costs is less than 70% of incoming income.

Income minus expenses

The simplified taxation system in 2021 for LLCs and entrepreneurs determines that in the case of using the “Income reduced by expenses” system, the base also includes cash receipts and bank accounts, but they must additionally be reduced by the amount of expenses incurred during this period . The latter must be paid to suppliers, and also be included in the closed list established by the Tax Code.

When calculating the amount of tax payable, a rate of 15% must be used. However, regional authorities can also change it at will - the law allows you to reduce the rate down to 0% both for the entire system and for specific areas of activity.

A special feature of this system is the fact that the tax will have to be paid even if the business entity has a tax period with a loss. In this case, it is important that he has receipts that are recognized as income.

Then it is necessary to calculate and pay a payment, which is called the minimum tax according to the simplified tax system, income minus expenses. Its rate is 1% of the entire income for a given period.

When applying this system, a business entity must also use a journal - a ledger of income and expenses.
However, now it is necessary to fill out both parts, both income and expenses. Attention: for business entities that are engaged in production and have a serious cost component, the use of this system is more profitable.

How to submit a notification to the Federal Tax Service

The notification can be submitted to the inspectorate (either or):

• on paper (the recommended form is approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/ [email protected] ). Let us note that the company has the right to submit a notification in any form, taking into account the requirements of Art. Code 346.13;
• in electronic form (format approved by Order of the Federal Tax Service of the Russian Federation dated November 16, 2012 No. ММВ-7-6/ [email protected] ).

Let us pay attention to some features of filling out the notification form recommended by the fiscal authorities by an organization switching to the simplified tax system from the general tax regime. In the “Taxpayer Identification” field, enter “3”, and in the line “Switches to a simplified taxation system” - “1”. And do not forget that the amount of income for 9 months of this year is shown without VAT.

A dash is placed in empty lines of the notification. The document is signed by the head of the company and certified by its seal (if any).

In general, the form, consisting of only one page, is quite easy to fill out. There shouldn't be any difficulties with it.

The notification can be submitted to the Federal Tax Service in person, through an authorized representative, or sent by registered mail. In the first and second cases, the filing date will be the day the document is received by the secretariat or inspection office. In the latter - the day indicated on the postmark.

Please note that if the notification is submitted through a representative of the company, its lower field reflects the name of the document confirming the authority of this person. This document (a copy of it) should be attached to the notification.

Features of taxation on the simplified tax system

When using the simplification, a business entity has the opportunity not only to significantly reduce the amount of tax payments, but also to replace several taxes with a single one.

Let's consider what taxes need to be paid, and from which the subject will be exempt:

In addition, for some types of activities reduced rates for payment of social contributions are established. Also, for some types of insurance (usually health insurance and social insurance), 0% rates apply. At this point in time, this reduction is valid until the end of 2018.

How to maintain benefits when the individual entrepreneur turnover limit is exceeded

There is one way to maintain a favorable tax regime for you when you exceed the limit. It is suitable for those companies that are engaged in several areas of activity at once.

In this case, the entrepreneur can take into account each type of activity under different taxation regimes. In this case, your income and expenses for each area of ​​activity will be taken into account separately, which will allow you to maintain favorable conditions.

But even if this option doesn’t suit you, don’t despair. The transition to the main tax regime means that your “small” business has grown into a “medium” or “large” one, which is not bad at all.

When not to use simplification

The law establishes several criteria under which an entity cannot use the simplified system. Thus, a company will not be able to switch to a simplified system if its founders include another company, and its share is 25% or more.

In addition, it is impossible to start using the simplified tax system when a company has branches and representative offices.

Important: types of activities that cannot be performed while on a simplified regime are also defined. These include pawnshops, insurance or lending activities, gambling, production of excise goods and others.

Finally, you cannot be on simplified employment if you do not meet the criteria specified in the Tax Code (number of employees, amount of income, etc.).

Which object to choose

The notification must indicate the selected object of taxation, the residual value of the fixed assets and the amount of income as of October 1, 2021.

Selecting a taxable object is the most important procedure for an organization. As a rule, the “income” object is more profitable if the company’s expenses are not so significant. If the costs are significant and at the same time it will be possible to reduce the base for the simplified tax system (remember that the list of “simplified” expenses is closed - Article 346.16 of the Tax Code of the Russian Federation), then it is more profitable to use the “income-expense simplification”.

The approximate benefit can be calculated by comparing the tax bases and rates of two simplified taxation system objects, from which it follows: if a company’s expenses are less than 60 percent of its income, it is better to choose the “income” object. If more, then there is an alternative option.

However, for a more accurate calculation, you should take into account a number of other factors, including what single tax rates are set for 2018, depending on the type of activity and category of taxpayer in your region. And only after a detailed analysis, record your choice in a notification.

What if the notification has already been submitted, but a little later the company decides to change the initially selected object of taxation? Then the company can (up to the above-mentioned deadline) submit to the Federal Tax Service a new notification with a different object of taxation, attaching a letter stating that the original one is canceled (letters of the Ministry of Finance of the Russian Federation dated October 14, 2015 No. 03-11-11/58878 and dated January 16, 2015 No. 03-11-06/2/813). If the deadline (in our case - 01/09/2018) is missed, then the company will be able to change the object only from the beginning of the new tax period, that is, from 2019. It will not be possible to do this during 2021 (clause 2 of Article 346.14 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation for Moscow dated 05/07/2009 No. 20-18/2/ [email protected] ).

In practice, there are cases when an organization actually applies a taxation object that is not specified in the notification. The Federal Tax Service will probably consider this unlawful and will recalculate the company’s tax liabilities with all the ensuing consequences. And the judges will most likely agree with the fiscals. For example, in the Resolution of the Sixth AAS dated 01.10.2014 No. 06AP-5107/2014 it is noted: the transition to a simplified regime, the choice of an object of taxation, despite its voluntary nature, is carried out by the payer not arbitrarily, but in compliance with the conditions and procedures clearly specified in Chapter. 26.2 Tax Code of the Russian Federation. And if an organization, in violation of the established procedure, actually changed the simplified tax system object, it will have to answer for it.

The procedure for switching to the simplified tax system

The law specifies several ways to begin using the simplified tax regime.

When registering an LLC or individual entrepreneur

If a future business entity is only collecting all the necessary documents for registering an individual entrepreneur or opening an LLC, then he can submit an application to start using the simplified regime in a general package.

In this situation, along with forms confirming completion of the registration procedure, he will also be given a notice of application of the simplified tax system.

Attention: if at the time of opening a business there are still doubts about choosing a system, then this can be done within 30 days from the moment you receive the forms for registering an LLC or individual entrepreneur.

Transition from other modes

The Tax Code allows existing business entities to change the current tax regime to a simplified system.

But such a step is allowed only from January 1 of the calendar year. Therefore, in order to make the transition, you must complete and submit an application to the tax authority before December 31 of the current year. In it, the business entity indicates that it meets the criteria defined in the Tax Code for the application of the simplified tax system. The latter are calculated based on October 1 of the current year.

So, in order to start applying the simplified regime from January 1, 2019, it is necessary that as of October 1, 2021, the income received does not exceed 112.5 million rubles.

Another opportunity to start using a simplified version is not provided for by law.

Limits of the simplified taxation system for beginners

The most important limit under the simplified tax system for 2021 relates to the maximum allowable annual income. Initially, this limit for simplifiers was only 60 million rubles. Every year this amount was multiplied by a deflator coefficient, which allowed more and more taxpayers to work on this system.

For example, in 2021, the maximum income for the simplified tax system was 79.74 million rubles from the following calculation: 60,000,000 * 1.329 (deflator coefficient approved by order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

2017 brought simplified tax payers more favorable conditions and new criteria for determining the annual income limit. In accordance with the norms of Article 346.13 of the Tax Code of the Russian Federation, this amount immediately increased to 150 million rubles. At the same time, Federal Law No. 243-FZ dated July 3, 2016 suspended the use of the deflator coefficient.

Thus, there is no need to wait for fresh news regarding the annual income limit for the simplified system. In 2017-2019, this amount will remain unchanged – 150 million rubles.

Another limit on the simplified tax system concerns the number of employees - no more than 100 people. In principle, the majority of novice entrepreneurs fulfill the two main conditions for using the simplified system, which is why this mode is so popular among small businesses.

Tax and reporting period

The concepts of what is considered a tax period and what is a reporting period are enshrined in the Tax Code.

Taxable period

For simplicity, the tax period is taken as a calendar year. It is at the end of this period of time that the business entity must make the final tax calculation. Moreover, several reporting periods are included in one tax period.

If a business entity violates the rules for applying the simplified regime, the tax period for it will take less than a year.

Attention: information in the tax return is indicated in cumulative form from the beginning of the tax period.

Reporting period

The following time periods are established as reporting periods: 1st quarter, six months, 9 months. Upon completion of each of them, the advance payment according to the simplified tax system must be calculated.

Limitations by areas of activity

The simplified tax system was originally conceived by legislators as a preferential regime that stimulates the development of small and medium-sized businesses. The transition to it is impossible for large companies and legal entities engaged in certain areas of activity associated with increased social responsibility and requiring increased control from fiscal officials.

assume the simplified tax system limit for 2021 only if its area of ​​work is not included in the list of exceptions for which the regime is not available. According to Art. 346.12 of the Tax Code of the Russian Federation, the list includes:

• credit organizations;
• pawnshops;
• NPF;
• notary offices;
• MFO;
• firms engaged in the extraction of natural resources;
• professional stock market brokers;
• companies and individual entrepreneurs producing or selling excisable products;
• investment funds;
• business entities involved in organizing gambling;
• private employment agencies.

The revenue limit under the simplified tax system for 2021 will not be required for organizations that meet the following characteristics:

• foreign legal entities;
• Russian companies with branches (the presence of representative offices is not prohibited);
• companies, a quarter or more of whose authorized capital belongs to other organizations;
• firms and individual entrepreneurs who have switched to another preferential regime - Unified Agricultural Tax;
• state and budgetary institutions.

The listed business entities do not fit into the portrait of a potential “simplified” outlined by legislators, and therefore do not have the right to switch to this special regime.

Taxes and reporting on the simplified tax system

Tax payment procedure

Tax Returns
Tax payments to the budget must be made by transferring advance payments. Next, at the end of the calendar year, you must make a full tax calculation and pay the remaining amount.

The dates before which the advance amounts must be transferred are determined in the Tax Code. It establishes that this must be done before the 25th day of the month following the end of the next quarter.

Thus, the advance payment must be made before the following dates:

• For the 1st quarter - until April 25;
• Six months before July 25;
• 9 months before October 25th.

But the day of payment of the final payment differs for entrepreneurs and firms. Companies do this first - they need to transfer the tax by March 31, following the reporting period. Then it’s the turn of entrepreneurs - they send taxes to the budget by April 30.

Attention: if the specified deadlines are violated, then the business entity will be subject to liability as specified in the Tax Code.

Taxes and reporting on a simplified system for individual entrepreneurs

For an individual entrepreneur, the number of tax payments and mandatory reports will depend on whether he has hired employees.

In the case where the individual entrepreneur did not hire employees and operates alone:

• Single tax due to the application of simplification.
• Deductions for compulsory types of insurance for yourself;
• Personal property tax;
• If there are appropriate bases - land, transport taxes;
• VAT, if the subject makes allocations in some shipping documents;
• If the legislation of the region provides for the payment of a trade tax.

If the individual entrepreneur hired at least one person:

• Personal income tax on employee remuneration
• Deductions for compulsory types of insurance for payments in favor of individuals.

Individual entrepreneurs without employees send the following reports:

• Single tax declaration due to the application of the simplified tax system (annually).
• VAT declaration (quarterly when this tax is highlighted in the shipping documents).
• Declarations on transport, land, water taxes (quarterly).
• Statistical reporting to the extent required by law.

If the individual entrepreneur has employees, then you also need to register:

• 2 personal income tax (annually).
• 6 personal income tax (quarterly).
• Calculation of insurance premiums (quarterly).
• Payroll in form 4FSS (quarterly).
• SZV-M report (monthly).
• SZV-experience report (annually).
• Information on the average number of employees.

Taxes and reporting on a simplified system for LLC

When applying the simplified tax system, a legal entity must make the following mandatory payments:

• Single tax due to the application of simplification.
• Personal income tax on remuneration of employees and other individuals engaged under civil contracts.
• Deductions for compulsory types of insurance for payments in favor of individuals.
• Property tax (if the region is based on its cadastral value).
• If appropriate bases are available - land, transport and water taxes.
• VAT, if the subject makes allocations in some shipping documents.
• If the legislation of the region provides for the payment of a trade tax.

Also, a legal entity must submit the following reports to the simplified tax system:

• Single tax declaration due to the application of the simplified tax system (annually).
• 2 personal income tax (annually).
• 6 personal income tax (quarterly).
• VAT declaration (quarterly when this tax is highlighted in the shipping documents).
• Declarations on transport, land, water taxes (quarterly).
• Calculation of insurance premiums (quarterly).
• Payroll in form 4FSS (quarterly).
• SZV-M report (monthly).
• SZV-experience report (annually).
• Information on the average number of employees.
• Statistical reporting to the extent required by law.
• Small businesses submit accounting reports in a simplified form (balance sheet, profit and loss statement, report on the intended use of funds). For all other companies, reporting must be submitted in full.

We notify tax authorities

To switch to the simplified tax system starting next year, an organization must submit a notification to the Federal Tax Service at its location no later than December 31 of the current year. However, December 31, 2021 falls on a day off - Sunday. This means, according to clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the deadline for filing a notification is postponed to the 1st working day of the next year - 01/09/2018. The validity of this conclusion is confirmed by the letter of the Ministry of Finance of the Russian Federation dated October 11, 2012 No. 03-11-06/3/70.

It is necessary to report a change in the special regime, since companies that did not promptly notify the tax authorities about the transition to the “simplified system” do not have the right to apply it (clause 19, paragraph 3, article 346.12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated February 13, 2013 No. 03-11- 11/66). The fairness of this is illustrated by the latest verdict of the highest arbitrators - Ruling of the Supreme Court of the Russian Federation of September 29, 2017 No. 309-KG17-13365. Let's look at it in a little more detail.

A citizen who registered as an individual entrepreneur conscientiously applied the simplified tax system: submitted a declaration and transferred the tax to the budget. However, in the middle of the year, the fiscal authorities demanded a VAT return from him, and until it was submitted, they blocked the businessman’s bank account. The reason is that the individual entrepreneur did not submit a notification about the transition to the special regime before December 31 of the previous year, therefore, he does not have the right to the “simplified” regime.

It is interesting that the court of first instance supported the entrepreneur, pointing out that he actually applied the simplified tax system in the absence of objections from inspectors, which means that the requirement to work under the general regime is illegal. However, all subsequent authorities, including the RF Armed Forces, sided with the controllers, referring to the clear prescription of the norm of paragraphs. 19 clause 3 art. 346.12 of the Code. The same fact that a businessman submitted a simplified taxation system declaration, and the inspection accepted it, without any comments, does not indicate approval of the use of the “simplified tax” by the fiscal authorities. After all, the Federal Tax Service does not have the right to refuse to accept a declaration submitted by the payer (Article 80 of the Tax Code of the Russian Federation).

A similar point of view was expressed by the RF Supreme Court earlier (Determination No. 307-KG16-11322 dated September 20, 2016). The AS of the Moscow District also agrees with her (resolutions dated May 2, 2017 No. F05-3020/2017, dated April 27, 2016 No. F05-4624/2016). Detailed arguments in favor of the considered position can also be found in the Resolution of the AS of the West Siberian District dated December 10, 2014 No. F04-11632/2014.

It is important that in this case there is no need to submit other documents to the inspectorate besides the notification. The auditors also do not have the right to demand any additional information from the organization.

And one more thing - enterprises already operating under the simplified regime do not need to notify tax authorities about continuing to use it next year. This is exactly what the servants of Themis believe (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 19, 2007, September 24, 2007 No. KA-A40/9540-07).

Please note that the transition to the simplified tax system during the year is impossible, including due to the emergence of new types of business activities for the company (letter of the Ministry of Finance of the Russian Federation dated April 21, 2014 No. 03-11-11/18274).

Minimum tax according to the simplified tax system: income minus expenses (1%)

Tax legislation establishes the obligation of a business entity using the simplified tax system “Income minus expenses”, when receiving insignificant income or with negative performance indicators, to calculate and pay the minimum tax, which is 1% of the amount of income received.

The minimum tax must be calculated based on the results for the reporting year.

It is always necessary to calculate the minimum tax, even if the profit is received by a company or individual entrepreneur. This calculated amount is compared with the estimated tax amount. Anything more must be transferred to the budget.

Attention: if the minimum tax is lower than the calculated tax according to the simplified tax system, then you need to transfer a single tax, calculated from the difference in income received and expenses incurred. Otherwise, you need to pay the minimum - 1%.

Previously, the minimum tax and the single tax under the simplified tax system of 15% had different BCCs, and business entities had to send letters to the tax office about the offset. Currently, these payments are united by one KBK and inspectors at the Federal Tax Service independently make offsets based on these declarations.

Maximum turnover for individual entrepreneurs: pitfalls

There are several pitfalls associated with maximizing turnover for individual entrepreneurs that are worth considering. Firstly, many entrepreneurs, trying to stay within the limits of turnover, may not show the entire movement of funds. They count on the fact that the Federal Tax Service of the Russian Federation usually checks individual entrepreneurs less strictly. However, tax trends have been changing in recent years, and now more and more attention is being paid to individual entrepreneurs.

Secondly, if you constantly show borderline amounts, that is, close to exceeding the limit, then you will be at risk in terms of a desk or field tax audit. And again, do not underestimate its consequences for individual entrepreneurs. Unlike companies, an individual entrepreneur is responsible for his obligations (including to the state) with all his property.

That is why the issue of the limit must be treated with the utmost caution. To prevent it from increasing, try:

• avoid movements of funds that could be avoided;
• process all returns in a timely manner;
• Constantly monitor the total amount so that if it is exceeded, you have time to write an application for switching to the simplified tax system or UTII.

Let's summarize: an individual entrepreneur needs to take into account the maximum turnover if he is on the simplified tax system (simplified) or has chosen a patent for himself. To avoid serious problems with the tax authorities, it is enough to simply monitor the turnover and complete all documents in a timely manner.

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Tax reduction due to contributions to the Pension Fund and compulsory medical insurance (according to the 6% and 15% systems)

LLC and individual entrepreneur with employees

Legislation establishes the right of organizations and entrepreneurs acting as employers to take into account, when determining tax under the simplified tax system, the amount of contributions calculated and transferred to the budget for their employees.

However, the amount that can be taken as a deduction depends on the type of simplified tax system used:

• If a business entity applies the simplified tax system of 6 percent, then it has the right to reduce the amount of calculated tax by 50%, but no more. Individual entrepreneurs are given the opportunity to use as a deduction not only contributions for employees, but fixed contributions to extra-budgetary funds transferred by them to themselves.
• When the simplified tax system is used for income minus expenses, then all payments transferred to the budget can be taken into account as expenses, thereby reducing the tax base for the single tax.

Attention: you can take into account social contributions that were transferred to the budget in the current period. What is important here is the fact of payment, and not the period for which it was made.

Individual entrepreneur without employees

When an entrepreneur does not involve hired personnel in his activities, the law gives him the right to reduce the amount of tax by the entire amount of compulsory insurance contributions paid to extra-budgetary funds.

At the same time, the provisions of the regulations make it possible to reduce taxes not only by the amount of the above contributions, but also by the amount of contributions that the subject pays to the Pension Fund in the amount of 1% from the excess of income of 300,000 rubles.

There is a rule according to which contributions can be deducted only if the business entity actually paid them in the period under review. If in this period contributions were paid not only for the reporting period, you can claim a deduction for the full amount of the payment made.

Therefore, individual entrepreneurs under this system have the right to choose - pay payments immediately and claim a deduction in full, or transfer money in quarterly or monthly installments and set them to be reduced in installments.

New form of KUDiR and introduction of a new cash register

From the beginning of 2021, simplified individual entrepreneurs were required to use the new KUDiR form. The changes were made by the Ministry of Finance. The new form has been supplemented with a section that displays the amount of the trade fee, which will allow the specified amount to be taken into account when calculating income tax.

The main filling rules are:

We recommend you study! Follow the link:

• information is reflected only according to primary documentation;
• every reporting year – a new Book;
• information about all cash transactions must be reflected in chronological order, starting on a new line;
• if maintenance is carried out in electronic format, at the end of the year it must be printed, bound, numbered, signed, stamped (if available);
• in the absence of turnover, a “zero” book is maintained;
• certification by fiscal services is not required;
• The individual entrepreneur is obliged to keep the KUDiR; if not, there is a fine of 200 rubles.

The previously adopted law on the transition to a new payment procedure and the introduction of online cash registers has been postponed again: installation has until the summer of 2021 for some categories of individual entrepreneurs: those engaged in the vending business and those without hired personnel, those working in the provision of services to the population (with the exception of public catering ) using hired labor. For entrepreneurs with UTII and patents, a benefit has been introduced that allows them to take into account, when calculating tax payments, costs that arose due to the use of the new system. Individual entrepreneurs using simplified taxation have the opportunity to apply benefits in case of combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, fiscal drive and software with work on setting up the equipment. The maximum possible amount of compensation is 18 thousand rubles.

The use and correct completion of the Income and Expense Accounting Book is a mandatory criterion that exempts you from accounting.

Combining the simplified tax system with other tax regimes

An economic entity can carry out several types of activities at once. Some of them may be on the simplified tax system, and some on other preferential systems.

It is allowed to combine simplification with systems such as UTII and PSN. That is, the subject generally applies the simplified tax system, but for a certain type of activity is a UTII payer or has acquired a patent.

The main requirement when implementing a combination of modes is the organization and maintenance of separate records of the company’s performance indicators, as well as the property used. This must be done to avoid double taxation. When UTII or a patent is closed for this type of activity, a simplification should be applied in the future.

Maximum turnover for an individual entrepreneur

When we talk about the maximum amount of turnover for an individual entrepreneur, a specific figure is implied, after which the entrepreneur loses the right to use the preferential tax regime. This requirement is relevant to one degree or another for:

• simplified tax system (simplified);
• UTII;
• patent.

Naturally, each specific case has its own nuances. And they definitely need to be dealt with.

Maximum turnover under simplified tax system

With maximum turnover and simplification, everything is quite specifically regulated. The restrictions are established in Article 346.12 of the Tax Code of the Russian Federation. It says, in particular, that annual turnover should not exceed 150 million rubles. This amount remains relevant for 2019.

For organizations that decide to switch to a special regime, there are additional restrictions. In particular, they check their turnover for 9 months. But if you come across such a requirement somewhere, remember: it does not apply to individual entrepreneurs!

The maximum annual turnover for an individual entrepreneur is calculated quite simply. To do this, the tax office takes into account all cash transactions. In addition, advances are also taken into account.

Please note that the requirement to adhere to the maximum turnover applies to any version of the simplified tax system. That is, you can choose a rate of 6% of gross income or 15% - there is still no fundamental difference.

Maximum turnover under Patent

Those who are on a patent also have to deal with the concept of maximum turnover for individual entrepreneurs. Here the restrictions are even more stringent: 60 million per year (also relevant in 2019). If you exceed this figure, then you will be given a choice between simplified taxation system or OSNO. Moreover, on the part of the Federal Tax Service of the Russian Federation, this opportunity is a big relaxation; until 2017, everyone was automatically transferred to the general tax regime.

From 2021, it will be possible to take out one patent for several types of activities at once. On the one hand, this is a significant saving. But on the other hand, the maximum turnover limit will also need to be calculated immediately for all types of activities covered by the patent.

Maximum turnover on UTII

Many are also interested in the maximum annual turnover for individual entrepreneurs on UTII. Everything is simple here: there are no specific restrictions on amounts. This tax regime cannot be applied by the largest taxpayers. However, this concept does not apply to most individual entrepreneurs.

It should be taken into account that starting from 2021, UTII was planned to be abolished. But the regime was extended until 2021 inclusive. However, it is clear that it will not be used for long.