The bill on the introduction of a patent establishes the simplest taxation system in Russia - PSN. To fulfill his duty to the state, a citizen only needs to purchase the appropriate document. This can be done without registering an individual entrepreneur or legal entity.
In this way, the Russian government is trying to attract into the economy those people who are engaged in tutoring, photography and other types of entrepreneurial activities. Such people are not ready to register an individual entrepreneur due to the many nuances of registration and responsibility with all their property. But at the same time, such citizens are concerned about their illegal status. A patent without registering an individual entrepreneur will help to include these individuals in the legal economy.
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Let us remember that the patent was introduced back in 2013. The new tax system should replace UTII, which expires in 2021. PSN includes 47 types of activities. To obtain a patent, you need to submit a corresponding application to the inspectorate. After this, he will be assigned the status of a self-employed person for the duration of the patent.
Legal regulation
Chapter 26.5 of the Tax Code is devoted to the patent system. However, it only determines the general aspects of the application of PSN. The legislation of the constituent entities of the Russian Federation is of decisive importance in regulating this regime . Within the framework of the Tax Code, regions independently resolve key issues, in particular:
- on the introduction of PSN on its territory in relation to certain types of activities;
- on expanding the list of activities specified in the Tax Code;
- about the amount of potential income for each type of activity, which is the basis for calculating tax;
- about tax rates.
The benefits of such activity
Despite some difficulties that such applicants may expect, the established list of activities is ideal for performing the work of individual entrepreneurs and various individuals. Such a patent is more profitable for those individuals who decide to try their hand at a certain activity, but cannot afford to immediately register as an individual entrepreneur.
In addition, it should be noted that the presence of such a permit does not limit a person to the fact that he cannot be in labor relations with various legal entities, in the form of enterprises and organizations.
Another advantage may be that a citizen does not always live at his place of registration. There are cases when, out of despair, I had to move to another region, where there is no one to register with, but there is work in my specialty, and it falls under preferential tax legislation. In this case, registration will take place at the place of activity, and all reports will be submitted there.
It is important to remember that those citizens who work in the civil service or in law enforcement agencies clearly cannot engage in any other type of activity other than teaching. They cannot obtain a patent, since this will immediately result in sanctions, including dismissal from service.
What taxes does PSN replace?
Individual entrepreneurs who are recognized as PSN payers do not pay basic business taxes. You can find out which ones exactly in the following table.
Table 1. Taxes that a patent replaces
| Tax | A comment |
| Personal income tax (for yourself) | In relation to the types of activities for which PSN is applied |
| Property tax for individuals | Regarding property used for “patent” activities |
| VAT | With the exception of:
|
Patent for the self-employed: cost, benefits
Self-employed people who are not registered as individual entrepreneurs can purchase a patent if they are in the following professions:
- tutors;
- repair and construction specialists.
- private cleaning services;
Currently, only these three professions are available to PSN. The list will expand in the near future.
To obtain a document, it is important for the self-employed population to meet two additional parameters:
- The total annual profit should be no more than 1 million rubles.
- The work is performed by a person independently, without hiring workers.
How much does a self-employment patent cost? The cost of the treasured document will cost the self-employed 20 thousand rubles. The amount indicated is the maximum, but varies less in regions.
- 10,000 rubles - tax.
- This payment includes a number of payments:
- 9000 rubles - payment to the Pension Fund of the region;
- 1000 rubles goes to the Compulsory Medical Insurance Fund;
The payment is made by the self-employed one-time and will be credited to the funds within 10 days.
Advantages of buying a self-employed certificate:
- Entrepreneurs on the PSN pay once - when registering a patent, unlike the self-employed on the NAP, who pay taxes monthly.
- Checks are issued to customers at will through the application; there is no need for a cash register.
- There is no need to maintain accounting documentation and reports, as, for example, with an individual entrepreneur.
- By purchasing this document, the businessman’s payment goes to the Pension Fund, forming a future pension. In the status of self-employed without a certificate, a citizen must take care of his pension himself and pay his own contribution to the Pension Fund.
When registering patent taxation, the self-employed person adds himself to the list of the employed population, with a simplified registration option than businessmen with the status of “individual entrepreneur”.
A self-employed person will not have to take risks with property, unlike an individual entrepreneur.
The main criteria for patent taxation of the self-employed are the absence of workers, compliance with the income limit and three approved professions.
Features of the mode
The document that confirms the right to apply the regime is a patent. It is issued for one type of business activity . Therefore, if an individual entrepreneur decides to carry out several types of activities under PSN, a patent must be obtained for each of them.
A patent can be applied for any period from 1 to 12 months within a calendar year . In other words, the patent will expire with the end of the year in which it was issued. To obtain a patent for the next year, you need to apply for it again to the Federal Tax Service.
Other features of the mode:
- the amount of tax does not depend on the income received;
- the entrepreneur can determine the number of months during which he will apply the PSN;
- there is no need to wait until the end of the year to start applying the regime;
- if the right to a PSN is lost or the activity is terminated before the patent expires, a patent for the same type can be acquired only from the next calendar year.
Replacement cases
With the help of a patent, the state is trying to bring self-employed citizens out of the shadows. This need arose after a strong increase in insurance premiums for all, including small, individual entrepreneurs. As a result, about 500 thousand enterprises were closed throughout the country.
The patent tax system should correct this error. In this way, the state gives entrepreneurs the opportunity to develop and bring benefits to society. To carry out your activities, you need to obtain a patent.
It is assumed that at the end of its validity period the activity will cease (or you will renew the validity period). The cost of a patent depends on income and the number of employees.
In particular, it will need to be purchased by those who rent out apartments or houses. Social, industrial and scientific groups are exempt from taxes, but with a caveat: if only one person works. It is also necessary to obtain appropriate permission from the regional administration.
According to Article 346 of the Tax Code of the Russian Federation, reporting in the form of a declaration is abolished in the PSN. However, this does not exempt the entrepreneur from maintaining an accounting book. After depositing your income, the document must be submitted to the tax office for verification. Thus, patent holders come under strict government control.
Obtaining a patent
The tax authority must give the entrepreneur an answer no later than 5 days
- in case of a positive decision, issue a patent;
- in case of a negative decision - a notice of refusal to issue it.
From the date of receipt of the patent, the entrepreneur is considered registered as a tax payer in connection with the application of the PSN.
Why can they refuse?
The reasons for refusal are as follows:
- the application indicates the types of activities for which the PSN has not been introduced in the region;
- a patent has been requested for an incorrect term;
- in the same calendar year, the entrepreneur already acquired a patent for a similar type of activity, but lost the right to use it (or ceased this activity);
- The entrepreneur has an arrears on the “patent” tax.
Fixed payments for individual entrepreneurs in 2021 - an example of calculating fixed contributions
In 2021, federal law number 335 provides for several innovations.
Let's talk about them:
- A new procedure for paying fixed individual entrepreneur contributions will apply. Now entrepreneurs will have to pay contributions, regardless of whether they have employees or not. Payment will be made for yourself.
- Payment calculations have changed. In accordance with bill No. 274631-7, which was approved by the State Duma in the 1st reading, payments will be calculated without reference to the minimum wage.
- A new tariff schedule has been formed. The size of individual entrepreneur payments will change significantly starting January 1.
| Name of contributions | Payment amount | KBK in the payment document | Payment procedure and term | Legal act |
| Pension insurance contributions | RUB 26,545 | 18210202140061110160 | Paid to the Federal Tax Service until December 31, 2021 based on the minimum wage. | Article 420 of the Tax Code of the Russian Federation, clause 2 of Article 432 of the Tax Code of the Russian Federation |
| Health insurance premiums | RUB 5,840 | 18210202103081013160 | Paid to the Federal Tax Service until December 31, 2021 based on the minimum wage. | Article 420 of the Tax Code of the Russian Federation, clause 2 of Article 432 of the Tax Code of the Russian Federation |
| Contributions to pension insurance from income exceeding RUB 300,000. for 2021 | 1% of the amount of income exceeding 300,000 rubles. At the same time, the amount of all payments of individual entrepreneurs for themselves is limited to the amount of 212,360 rubles. | 18210202140061110160 | Payment must be made to the Pension Fund no later than July 1, 2021. | clause 2 art. 432 Tax Code of the Russian Federation |
Please note that businessmen will not be able to apply reduced rates.
The benefit can only be used by persons paying contributions for individuals - that is, other employees - but not for themselves.
You can pay fixed contributions at the tax office located at the place of activity of an individual entrepreneur. Contact the service where you are registered!
In the event of liquidation of the company, the businessman must pay fixed payments within 15 days from the date of the decision to terminate activities. The calculation will be carried out based on how long the individual entrepreneur has been operating.
You can pay other fees until the end of the calendar year - that is, until the end of 2021.
Let's summarize the above and give some examples of calculations.
| Example 1 Fixed contributions when the income of an individual entrepreneur is less than 300,000 rubles. in year |
An entrepreneur must pay fixed payments of this type:
This is stated in Article 430 of the Tax Code of the Russian Federation. |
As such, there will be no calculation of contributions, since they are fixed and approved by the laws of the Russian Federation.
| Example 2 Fixed payments when the income of an individual entrepreneur is more than 300,000 rubles. in year |
| The income of individual entrepreneurs for 2021 amounted to 600,000 rubles. The entrepreneur pays contributions for compulsory medical insurance and compulsory health insurance:
In addition, a payment of 1% of the amount exceeding RUB 300,000 is payable. in year. Calculation example:
It is this amount that will need to be paid additionally to the OPS. |
Remember that the additional payment paid by entrepreneurs earning more than 300,000 rubles per year cannot exceed 8 times the fixed contribution to the compulsory pension insurance.
That is, following example No. 2, a businessman with a large income can pay the maximum contribution to compulsory pension insurance in the amount of 212,360 rubles. (26,545 x 8 = 212,360).
Tax calculation and payment
The tax under PSN is calculated from a tax base equal to the potential annual income for each type of activity. This value is established by law at the regional level.
Tax rate - 6% . In Crimea and Sevastopol, the rate is set at 4% until 2021.
Note! tax holidays for new entrepreneurs . We are talking about individual entrepreneurs from the sphere of production, the provision of consumer services to the population, as well as the scientific and social spheres.
The tax amount is calculated using the formula:
Tax amount = Base / 12 months * n months * 6%,
where n is the number of months for which the patent was issued.
If a patent is purchased for a full year, then the formula looks like this:
Tax amount = Base * 6%
The payment deadlines are as follows:
- if the patent is purchased for a period of less than 6 months - 100% is paid during the validity period of the patent;
- if the patent term is 6-12 months: one third of the amount - in the first 90 calendar days after acquiring the patent;
- the rest - until the patent expires.
Patent for individual entrepreneurs for 2021 - types of activities according to the Tax Code of the Russian Federation
At the beginning of 2021, these are 63 types of activities. An individual entrepreneur can obtain a patent if he is engaged in any of the following types of activities:
- repairs and sews clothing, fur and leather products, hats and textile haberdashery products, repairs, sews and knits knitwear;
- repairs, cleans, dyes and sews shoes;
- provides motor transport services for the transportation of goods by motor transport;
- leases (rents) residential and non-residential premises, dachas, land plots owned by individual entrepreneurs;
- repairs furniture
- manufactures folk arts and crafts;
- manufactures and repairs metal haberdashery, keys, license plates, street signs;
- looks after and cares for children and the sick;
- provides hairdressing and cosmetic services;
- accepts glassware and secondary raw materials, except scrap metal;
- engages in the maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
- repairs housing and other buildings;
- repairs and maintains household radio-electronic equipment, household cars and household appliances, watches, repairs and manufactures metal products;
- trains the population through courses and tutoring;
- provides motor transport services for the transportation of passengers by motor transport;
- provides dry cleaning, dyeing and laundry services;
- provides veterinary services;
- provides services to photo studios, photo and film laboratories;
- carries out installation, electrical, sanitary and welding work;
- glazes balconies and loggias, cuts glass and mirrors, engages in artistic glass processing;
- provides other production services (processes agricultural products and forest products, including grain grinding, grain peeling, oilseed processing,
Accounting and reporting
Patent payers do not file any reporting of taxes paid in connection with the application of this regime. Nevertheless, they must maintain the Income Book of an individual entrepreneur using PSN.
The tax period for PSN is generally recognized as a year. There are features:
- if a patent is issued for several months, then the tax period is the period for which it was issued;
- If the activity is terminated before the expiration of the patent, the tax period is the period from the beginning of the patent until the end of the activity.
Patent for individuals who are not individual entrepreneurs
Despite the fact that it is more profitable to register at the place of residence, in 2021 the patent legislation has not changed in terms of issuing permits to the tax authority that controls a certain administrative area.
It follows from this that if a person wants to engage in work in one region, but is registered in another, he needs to go to the tax authority for permission not at his place of residence, but to the place where the activity will take place. Of course, this causes some inconvenience, but this is not provided for by legislators. Of course, the presence of such a preferential taxation system cannot exist without certain restrictions that are established for persons who decide to register a permissive patent.
These restrictions relate to the types of activities that are covered by the patent. Previously there were only 12 of them, now there are more than 20.
But to get acquainted with the full list, just look at the tax code, or contact the tax authority with this question.
It is important to know that engaging in other activities that are not specified in the patent can lead to large fines.
Before a person begins to obtain a permit to engage in a certain activity, he must familiarize himself with the requirements that are established by the state for such applicants:
- not be an individual entrepreneur;
- to be a citizen of our state;
- carefully familiarize yourself with the requirements that govern the process of registering a patent application for 2017.
- engaging in a type of activity that is specified in tax legislation;
It is important to understand that violation of any rules that are established will entail legal consequences such as refusal to issue a permit, or cancellation of a previously issued one, and the imposition of financial sanctions. Taking into account the fact that any persons who are not individual entrepreneurs can obtain such permission for a certain period, but not for a limited amount of time, while paying taxes in the amount fixed by the Law.
Fines for lack of a patent
If a citizen runs a business and is not an individual entrepreneur or has not acquired a patent, then he faces punishment for illegal entrepreneurship. It can be presented in the following forms:
- Fines are up to 2,000 rubles for small incomes and up to 300,000 rubles for large-scale illegal profits.
- Additional tax assessment for the entire period of illegal activity with a penalty of 10% of the profit.
- Community service for up to 480 hours.
- Arrest for up to six months.
Definition of self-employed citizens
The creation of a clear legislative framework in the Tax Code of the Russian Federation, the Civil Code of the Russian Federation, defining and regulating the activities of self-employed entrepreneurs will help to establish order and ensure transparency in the work of self-employed Russians.
It is expected that the final law on patents for self-employed citizens will be adopted in 2021. The implementation of the bill will increase the state budget and eliminate many administrative and legal difficulties. New opportunities will appear for self-employed citizens and their interests will be protected.
The definition of self-employed was disclosed in Article 23 of the Civil Code and in Article 83 of the Tax Code. The law considers self-employed citizens to be engaged in permanent business activities. Such activities are aimed at providing services to individuals for personal or household needs. It is carried out without state registration and without the involvement of hired workers.
How to switch to PSN
The transition to a patent is carried out by filing an application with the Federal Tax Service. If the entrepreneur does not submit an application, then by default he will be on the OSN. To carry out business activities, you can choose a convenient time and apply for a patent for a period of up to 1 year. Step-by-step instruction:
- Submitting an application. A sample document can be found on the Federal Tax Service website. The form must be filled out in the prescribed form.
- Preparation of documents. The applicant's passport and completed application will be required.
- Review of documents. After 5 days from the date of filing the application, you need to contact the tax service and find out about the results of its consideration.
- Payment of tax. The individual entrepreneur receives a patent and details for paying for the document.
To extend the tax regime, you will need to submit a new application. This can be done until December 20 of the current year.
Patent taxation system for individual entrepreneurs
rub.
The number of employees in this case should not be more than 15 people. Contributions to social and compulsory health insurance funds are also paid by employers. To obtain a patent, an entrepreneur must submit an application to the Federal Tax Service at the place of registration in form No. 26.5-1 (Order of the Federal Tax Service dated November 18, 2014).
Those who have received a zero-rate patent must use the recommended application form.
The country's main tax authority confirmed this by issuing a corresponding clarification on July 1, 2015. This form is valid from February 9, 2021. It must be submitted at least 10 calendar days before the new tax period.
Newly registered entrepreneurs can submit an application along with a package of documents that is submitted to the Federal Tax Service.
If it is stipulated that an individual entrepreneur is engaged in several types of patent activities at once, he must obtain permission for each of them separately.
The document is issued to the applicant after 5 calendar days. The period is counted from the day when the corresponding application is submitted to the tax office where the entrepreneur is registered. To record transactions, individual entrepreneurs using the patent system must maintain a KUDO. The rules for maintaining books and recording transactions were established by the Ministry of Finance (order dated October 22, 2012).
No. 135n). The patent is valid for 1-12 months within the current year. It is not possible to obtain a patent for a rolling year. The period for those who have received patents for various types of activities is one calendar year.
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If an individual entrepreneur has issued a patent for a period of less than 365 calendar days, for him the tax period begins from the day the document is issued and ends on December 31. To create a list of permitted types of business for which a patent is issued, the Russian KVPDP is used. As of January 1, 2021, it includes 63 titles.
They are named in accordance with the requirements of Article 346.43 of the Tax Code. No. Type of activity under patent
Patent for individual entrepreneurs for 2021 - 2021: permitted types of activities + answers to frequently asked questions about changes
If this bill is passed.
- The maximum number of hired employees for individual entrepreneurs on PSN, which combines a patent with other tax systems, is being clarified
- Nowadays a patent can be purchased for a period that is a multiple of a month. And according to the new bill, they propose to reduce this period.
Let me remind you that for a long time they wrote and said that for an individual entrepreneur with a patent, the average number of employees should not exceed 15 people.
Even if there is a combination with other tax systems (for example, simplified tax system + PSN). But in the fall of 2021, an interesting letter from the Ministry of Finance dated September 20, 2021 appeared.
N 03-11-12/67188, which reported that for individual entrepreneurs on the simplified tax system + PSN there can be more than 15 hired employees. Provided that separate records are maintained and no more than 15 people work in the activity for which the patent was purchased. Now they want to register this rule in the Tax Code, which is again indicated in the new bill.
Read more about these two expected changes in 2021-2021 here: Dear readers, I have a separate section for individual entrepreneurs on a patent, which I also advise you to look at, since in it I talk about other nuances of applying this tax system: individual entrepreneurs who want to minimize reporting to the Federal Tax Service, as a rule, they choose a patent taxation system.
Indeed, reporting for individual entrepreneurs on PSN is minimal compared to other taxation systems. This system is also most understandable for novice entrepreneurs.
- But there is also bad news - the fact is that it is not possible to choose a PSN for any type of activity. This list of activities is quite short and currently consists of 63 activities.
— Also, due to the introduction of online cash registers, PSN will become less attractive, since PSN was often chosen for the reason that it was possible not to use cash registers.
But we’ll talk about this point below.
- Firstly, this list is indicated in the Tax Code of the Russian Federation (Article 346.43) and contains 63 types that are allowed throughout Russia.
- Secondly, local authorities can add additional types of activities that are permitted in the constituent entity of the Russian Federation.
