IP patent calculator for 2021

There are a lot of peculiarities in the work of entrepreneurs on PSN. We have collected materials from ConsultantPlus experts that will help you understand the intricacies and avoid serious mistakes. To access the articles for free, follow the link below.

Typical situation: how to switch to and apply the patent tax system.
Background information: patent taxation system in Moscow.
Explanation: how to calculate tax for PSN and income accounting.
Background information: payment of taxes, fees and insurance premiums by individual entrepreneurs, submission of tax and insurance reports.
Individual entrepreneur with two patents: features and subtleties.
Ready-made solution: special tax regimes for individual entrepreneurs (differences, how to switch and work).
Explanation: how to use CCP for entrepreneurs on PSN.

Who can switch to a patent system of taxation in trade?

A patent is available only to individual entrepreneurs; the system is not applicable to legal entities. It is allowed to use several taxation systems for different types of activities. The price of a patent depends on the amount of probable income for a particular region

. Article 346.43 of the Tax Code provides for a closed list of activities to which the model applies.

One of them is retail trade, which includes the sale of various goods, with the exception of excisable goods specified in paragraphs 6-10, paragraph 1, Article 181 of the Tax Code of the Russian Federation. Thus, businessmen who sell motorcycles and cars, gasoline and diesel fuel, and motor oils cannot pay the PSN. The form is available to both regular stores and virtual trading platforms.

Requirements for the PSN payer:

Organizational and legal form – individual entrepreneur;
Staff – no more than 15 people;
Annual income – no more than 60 million rubles;
Area of premises (sales area) – up to 50 sq.m.

Attention! Patent validity period: no less than 1 and no more than 12 months

. The start date of action is chosen by the entrepreneur himself.

Who can work without an online cash register?

Previously, 54-FZ contained a list of types of activities on a patent for which an online cash register is required.

On the contrary, from January 1, 2021, a list of patent holders exempt from online cash registers will appear. These are the same types of activities as before, only the wording in the law changes. Instead of a check, you need to issue special documents. Here is an example of such a receipt.

What types of activities received exemption from cash registers:

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;
washing, dry cleaning and dyeing of textiles and fur products;
production and repair of metal haberdashery, keys, license plates, street signs;
repair of furniture and household items;
services of photo studios, photo and film laboratories;
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 for training the population in courses and tutoring;
services for supervision and care of children and the sick;
collection of containers and recyclable materials;
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;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services of chefs for preparing dishes at home;
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);
hunting, catching and shooting of wild animals, including the provision of services in these areas, activities related to sport and amateur hunting;
carrying out private detective activities by a licensed person;
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;
provision of services for slaughter, transportation, distillation, grazing 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 fruit and berry planting materials, growing vegetable seedlings and grass seeds;
production of bakery and flour confectionery products;
forestry and other forestry activities;
translation and interpretation activities;
activities for caring for the elderly and disabled;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
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;
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.

How to calculate the approximate cost of a patent?

An important point for every entrepreneur is the profitability of the chosen taxation system. The Federal Tax Service decided to clearly convince of the cost-effectiveness of PSN and created the Patent platform, where you can calculate the approximate cost of a patent. I decided to make calculations according to the following parameters: Moscow, 2 months of 2021, trade, 1 object

We go to the site
Enter the required data (all of them are marked with asterisks)
We get an approximate cost

Profitable? To answer this question, you need to compare the figures with other tax systems

. In some regions, the conditions may turn out to be more favorable, although the law does not prohibit them from becoming stricter (for example, limiting the maximum number of objects included in the distribution network).

Only numbers

. In 2021, 465,484 patents were issued in the Russian Federation, the potential amount of income for which amounted to 261,191.482 million rubles. One of the key areas is retail trade (over 146 thousand individual entrepreneurs used this system to calculate and pay taxes).

Patent Valuation Services

Our company provides qualified services for independent evaluation of patents.

We have more than 16 years

successful experience in evaluating various intellectual property objects for such purposes as:

inclusion of an IP object in the authorized capital of a legal entity;
determining the fair transaction price for the purchase and sale of an IP object;
placing an IP object on the balance sheet and determining the initial book value;
revaluation of the book value of the IP object in the company’s accounting;
confirmation of the market value of the IP object for potential investors;
transfer of an IP object as collateral.

The cost and timing of the assessment examination in relation to IP objects protected by patents can be clarified with our specialists by phone: +7

How to prepare documents to obtain a patent?

To switch to this taxation system, you must fill out an application. This can be done in handwritten form, but it is better to use the electronic version.

. In relation to retail trade, page 2 indicates one of two types of activities that the individual entrepreneur plans to engage in. You will need to copy (or rewrite) the text specified in paragraphs 45 or 46 of Article 346.43 of the Tax Code of the Russian Federation.

If an individual entrepreneur has hired workers, their average number is indicated; if not, 0. When using a reduced tax rate, a mark should be made on page 2. Filling out the remaining columns depends on the activities of a particular businessman. An important nuance: there is no need to keep accounts and submit reports.

. Although it is difficult to imagine trading without an internal audit of income and expenses.

FAQ:

Question:

Is it possible to evaluate a patent for an invention that has not yet been put into production and is not used in any way?

Answer:

A patent for such an invention can be assessed if there is a clear prospect of commercial use of this invention under existing technological and market conditions. In this case, the assessment will be based on a reasonable forecast of income from the commercial use of the intellectual property protected by the patent.

Submitting documents for obtaining a patent to the Federal Tax Service

The completed application is submitted at least 10 days before the intended start of activities based on the patent. If the individual entrepreneur works in the city (region) at the place of registration, you must contact the Federal Tax Service department to which the registration address belongs. If in another - then to the department where the entrepreneur actually carries out activities.

Serving methods:

In person at the branch or by mail;
Through a representative (authorized by a power of attorney to perform the action);
Through electronic document management operators (an electronic signature is required).

Within 5 working days

Tax officials either issue a patent or issue a reasoned refusal. The latter, by the way, can be appealed. The date of registration is the first day of the period specified by the entrepreneur in the application.

The cost of patenting an invention

Patenting is an expensive service, but there is always the opportunity to optimize costs. Approximate price for a patent:

Patent search for inventions – about 20,000 rubles .
Filling out an application, submitting it and maintaining office work – about 30,000 rubles .

There are also several fees to pay:

After the formal examination and registration of the application, you need to pay 1,650 rubles .
Checking the proposed sample of the invention - 2450 rubles. +700 rub . for each ICGS class over five.
After approval of the application, 3250 rubles . for issuing a document confirming copyright.

Thus, the approximate cost will be 57,350 rubles . It is recommended to track the payment on the FIPS website. If the fee is lost, you will not be able to obtain a patent. At the same time, it will be difficult to prove that you are right.

If the invention does not meet the patentability criteria, the patent will be refused. Moreover, you cannot submit a second application. In this case, the paid fee is not refunded.

Why can they refuse?

There are 4 reasons for dissatisfaction of the application:

Tax arrears;
Indication of the issuance period is less than a month or more than a year;
Impossibility of transferring PSN for the chosen type of activity;
The individual entrepreneur had previously received a patent and violated the conditions for the transition to this system, which is provided for in clause 8 of Article 345.45 of the Tax Code of the Russian Federation.

It is surprising that our leading department has not yet developed such an electronic form

to submit an application that would exclude refusals on the second and third points.

Features of patent application

If the individual entrepreneur has lost the right to use PSN

, or ceased activity, he has the right to return to this system no earlier than the first day of the year following the day when the event occurred. The exact amount to be paid varies by region and is determined by the following formula:

(maximum possible income) × 6% × (number of paid months/12)

Individual territories have the right to set lower values in order to stimulate business activity.

Payment varies depending on duration of use:

If less than 6 months, then the amount is paid no later than the last day of validity of the patent;
If you choose for a period of 6-12 months, then one third is paid no later than 90 days from the start date of the period, the rest - before the expiration date.

An entrepreneur is required to keep records of income in a special book

, approved by the Order of the Ministry of Finance.

An individual entrepreneur may lose the right to use PSN in a number of cases:

The average number of employees for the tax period exceeded 15 people;
The amount of income exceeded 60 million rubles;
The sale of excisable goods was carried out, for the sale of which this system is not suitable.

In this case, you must choose another system, notifying the Federal Tax Service.

Required documents and information

To assess the value of a patent for an invention or utility model, the following documents and information are required:

Copy of the patent.
Description of an invention, utility model, industrial design or other object protected by a patent.
Data on the rights of third parties in relation to the patent (license agreements, copyright agreements, etc. - if any).
Certificate of the full and residual book value of the object in accounting (if the patent holder is a legal entity).

After the appraiser has familiarized himself with the basic documents, depending on the specifics of the patent, the purpose and purpose of the assessment, the following may also be needed:

A description of the products manufactured using the patent under evaluation, if necessary, in comparison with similar or competitive products.
Sources of income from the use of the valuation object (for commercially used objects - actual sources, for unused objects - planned sources).
Quantitative indicators characterizing the benefits of using an IP object protected by a patent, for example:
- gain in cost - reduction in the cost of production of goods (services);
quality gain - an increase in product quality, which allows you to increase the price per unit of goods and/or increase the total sales volume;
opportunity to save on capital investments;
other possible benefits.
Quantitative data on annual income derived from the use of an intellectual property object protected by a patent over the past period of 3-5 years (for those objects that are used for commercial purposes) - the range of goods (services), price and total sales volume by year.
Revenue from the sale of licenses to use an IP object protected by a patent (if licenses are sold);
Business plan for the commercial use of an IP object for the next 3-5 years (if this object is not yet used in production, but its use is planned).

What changes will there be in 2021?

Like other areas of legislation, the Tax Code is subject to constant reform. Proposals for amendments to the Tax Code have been submitted to the State Duma, including provisions on the application of PSN. The fact that the project passed the first reading indicates its high viability.

The types of activities for which a patent can be acquired will significantly expand

. But another point is significant for retail trade: the maximum possible area of the sales floor will be increased to 150 sq.m.

However, the positive changes end there. As follows from the analysis of the amendments that legislators are going to make, the list of goods for the sale of which the transition to PSN is not allowed may be expanded.

The development of the “family patent” has not yet been completed

. However, it is precisely this option that would make it possible to legalize small shops where the husband, wife and children (other relatives) actually work. Now, in order to properly prepare documents, an individual entrepreneur must enter into employment contracts with the rest of the family, which many people neglect.

Composition of assessed rights

A patent is a document issued by the Federal Service for Intellectual Property (ROSPATENT), certifying the priority, authorship and exclusive right to an invention, utility model or industrial design.
As can be seen from the definition, a patent is only a document certifying the rights of the patent holder to a specific invention or utility model. Can a document, which is a patent, be the object of evaluation? Of course not. In a strict legal sense, the object of evaluation is either an exclusive right (see the full definition of exclusive right) or a certain set of rights in relation to intellectual property protected by a patent. But the term “assessment of the value of a patent” is firmly rooted in speech, and in the future we will use it, understanding that the object of assessment in this case is still certain rights to an invention, utility model or industrial design that are protected by a given patent.

It should also be noted that Russian patent law divides the rights of the author, i.e. the person who created the intellectual property and the patent holder - the person who has the exclusive right to this property. These are completely different rights, although they may belong to the same person. In the future, by assessing the value of a patent, we will understand the assessment of the value of the rights of the patent holder, since copyrights are inalienable and their market value cannot be established.

How is the value of a patent determined and what factors influence its value? The cost of rights to an invention or other object protected by a patent is entirely determined by the economic benefits that the copyright holder can receive from the introduction and use of their innovations in commercial activities or other areas. These benefits can be expressed in the creation of new goods or giving new properties to old goods, in reducing the costs of producing goods or services, in expanding sales markets and in solving any other important problems.