How will the patent tax system change in 2021?

On November 11, 2021, the State Duma adopted a law that introduced long-awaited changes to the patent tax system. Legislators added types of activities for individual entrepreneurs on the PSN and established a new procedure for calculating a patent - taking into account insurance premiums.

After the abolition of UTII from 2021, the patent system will remain the only regime in which the tax does not depend on the actual income received. In many cases this turns out to be very beneficial. We invite everyone interested in working for PSN to find out the latest news on this topic.

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What is the essence of the patent tax system (PTS)

A patent is the right to conduct business in a limited area. One patent is issued for one type of activity.

You can obtain a patent for any period from 1 to 12 months within a calendar year.

Only individual entrepreneurs have the right to switch to a patent. The average number of employees engaged in patent activities should not exceed 15 people, and total income should not exceed 60 million rubles per year.

A declaration is not filed on a patent. What is mandatory is to pay taxes on time and keep an Income Accounting Book (IAC), but they send it only at the request of the tax office.

How to calculate tax and what is potential income

The patent system is called the sister of UTII, because the amount of tax also does not depend on actual income.

Cost of a patent per year: potential income (PI) × 6%. In Crimea and Sevastopol the rate is 4%, during tax holidays it is 0%.

Potential income is the tax base. The potential income figure is taken from the regional law. Actual income may exceed potential income; they do not affect each other.

It is not necessary to understand formulas: the tax office website has a convenient calculator for calculating the cost of a patent.

How the patent will change in 2021

On November 23, the President signed Federal Law No. 373 on changes to the patent taxation system. The amendments come into force on January 1, 2021.

The point of the changes is to make the transition from UTII to patent convenient.

To achieve this, we expanded the list of activities at PSN and increased the maximum area of ​​the hall for retail and catering from 50 to 150 square meters. And most importantly, they allowed the cost of a patent to be reduced by insurance premiums.

Entrepreneurs will not have to rack their brains with choosing a tax regime. Almost everyone who works on imputation will be able to transfer their business to a patent from January 1, 2021.

Regions will decide for themselves what types of activities a patent can be used for

Now in st. 346.43 of the Tax Code of the Russian Federation specifies a closed list of 63 types of activities under a patent; regions have the right to supplement it with household services.

From January 1, 2021, the list will be expanded to 80 types of activities and it will become recommended, and regions will independently determine the types of activities under a patent. This means that in a particular region there may be more of them than in NK, or maybe less. In addition, local authorities may introduce additional restrictions on the physical indicators of a business: the area of ​​sales floors, the number of vehicles, and others.

To determine if the patent system is right for you, check the law in your region or simply open a calculator.

Due to the fact that amendments to the Tax Code were adopted only at the end of November, not all regions had time to make changes to their laws. For the same reason, the calculator for calculating the cost of a patent has not yet been updated. Even if a new law does not appear in your region until the end of the year, the tax will be calculated according to the 2021 rules and the patent will still be issued.

Article: how to find out the cost of a patent in your region and where to find local law

Regional features

The changes proposed by the new law added more opportunities for regions to regulate PSN on their territory.

• Firstly, the list of activities in Article 346.43 of the Tax Code for obtaining a patent in 2021 has become recommended and not mandatory. Specific areas of business will have strictly regional characteristics. Subjects of the Russian Federation will be able to introduce types of activities that their neighbors do not have, attracting small businesses.
• Secondly, regions have the right to independently determine which units of physical indicators are taken into account when calculating the value of a patent, as well as set their own restrictions for them.
• Thirdly, the constituent entities of the Russian Federation still set themselves the maximum possible annual income for calculating the tax on PSN. However, the limit of 1 million rubles will be lifted from 2021, which means the price of patents for some areas of business by region may increase significantly.

What you can't do on a patent

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

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

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

Relaxation of the conditions for the use of PSN for trade and catering

Along with expanding the list of activities falling under the PSN, the adopted law significantly softens the conditions for applying the patent by catering establishments and retail outlets. Including those who currently use UTII.

Let us remind you that PSN is now allowed to be used by retail and catering establishments with an area of ​​trading floors and customer service areas of no more than 50 square meters. meters. In accordance with the new rules, the area of ​​sales floors of stores and customer service areas in catering establishments, which allows the use of PSN, increases by 3 times compared to what is currently installed.

By analogy with EVND, from 2021 PSN is allowed to be applied in relation to:

• retail trade services carried out through stationary retail chain facilities with a sales floor area of ​​no more than 150 sq. meters;
• catering services provided through catering facilities with a customer service area of ​​no more than 150 sq. meters.

Thus, legislators in the field of retail trade and public catering have made an attempt to bring the tax regimes of UTII and PSN as close as possible for the convenience of taxpayers who are losing the right to use “imputation”.

Reducing the cost of a patent for insurance premiums

Previously, the patent system did not allow tax reductions on contributions and sick pay. Because of this, the patent was unprofitable for many.

In 2021, entrepreneurs will be able to deduct from the tax amount:

• insurance premiums for yourself;
• employee contributions;
• temporary disability benefits paid for employees (the first three days of sick leave at the expense of the employer).

The principle is the same as for the simplified tax system and UTII. Individual entrepreneurs without employees have the right to reduce tax by 100%, employers - up to 50%. It is important that employees are engaged specifically in patent activities.

Contributions reduce tax if paid during the patent period. If more fees are paid than the patent is worth, the balance can be used to reduce other patents during the calendar year.

For example, an entrepreneur without employees bought a patent from January 1 to March 31, 2021. The tax amount is 8,000 rubles. On March 1, he paid 10,220 rubles in insurance premiums. This is more than the cost of the patent, so there is no need to pay tax. The individual entrepreneur will be able to use the balance of 2,220 rubles to reduce the next patent, but only until the end of 2021.

To reduce the tax, you will need to send a notification to the tax office, but the Federal Tax Service has not yet determined the format. We are following the news and will definitely tell you when details appear.

A patent issued for a period of 6 to 12 months can be paid in two parts: ⅓ of the cost is transferred within 90 days from the beginning of the patent term, and ⅔ until the end of its validity period. It may happen that the first payment under the patent occurs earlier than the payment of insurance premiums. As a result, there will be an overpayment. It can be returned or offset against future payments for a patent or other taxes.

Article: What to do with overpayment or tax debt

Insurance premiums of individual entrepreneurs for themselves under the patent system

Under the patent tax system, individual entrepreneurs’ insurance premiums for themselves do not depend on the amount of income and have a fixed annual amount. Contributions are divided between two funds - pension and medical, and are transferred to the tax office at the place of registration in monthly payments, quarterly or one-time - as is convenient for you.

Amount of contributions in rubles, broken down by fund:

If an individual entrepreneur works for an incomplete period - he registered in the current year or, conversely, closed his business, contributions are calculated based on the actual time of work of the individual entrepreneur. For example, you registered an individual entrepreneur on January 25. Contributions must be paid for 11 full months and 7 days.

How to calculate contributions? We take the annual amount separately for each fund and divide it by 12. This way we will find out the amount of contributions for the month. We multiply the result obtained by the number of full months of operation of the individual entrepreneur. Then we divide the monthly amount by the number of calendar days of the month, and multiply the result by the actual days of the open individual entrepreneur.

• 32,448: 12 = 2,704 rubles - monthly amount in the Pension Fund
• 2,704 * 11 = 29,744 rubles - pension contributions for 11 months
• 2,704: 31 * 7 = 611 rubles - contributions to the Pension Fund for 7 days

We calculate health insurance contributions in the same way:

• 8,426: 12 = 702 rubles - monthly amount
• 702 * 11 = 7,722 rubles - contributions for 11 months
• 702: 31 * 7 = 159 rubles - amount for 7 days

Thus, for 2021 the individual entrepreneur will pay (29,744 + 611) = 30,355 rubles. to the Pension Fund and (7,722 + 159) = 7,881 rubles. in health care.

We recommend reading: Taxes and contributions of individual entrepreneurs: types, terms and amounts of payments to the tax office.

Transitional patents for former patents

The authors of the amendments to the Tax Code of the Russian Federation insured themselves in case some regions do not have time to adopt their laws on patents before January 1, 2021. They proposed temporary rules for four types of activities.

Transitional conditions apply to individual entrepreneurs who applied UTII in the 4th quarter of 2021 for the same type of activity. Such a patent will be issued for a period of 1 to 3 months, but no later than March 31, 2021.

Until the date of entry into force of the regional law, the tax office will calculate potential annual income (AP) using a temporary formula:

12 × DB × FP × K1 × 15/6 ×0.5.

K1 is always 2.005, this is the coefficient for UTII for 2021. It is the same for all types of activities.

For example, let’s calculate the tax for retail and catering.

❎ A patent for a store with an area of ​​80 square meters for a period of 3 months costs 64,962 rubles:

Annual PD = 12 × 1800 × 80 × 2.005 × 15/6 × 0.5 = 4,330,800 rubles.

Cost of a patent for 3 months: 4,330,800 / 12 × 3 × 6% = 64,962 rubles.

❎ A patent for a cafe with a hall area of ​​120 square meters for the first three months of 2021 will cost 54,135 rubles:

Annual PD = 12 × 1000 × 120 × 2.005 × 15/6 × 0.5 = 3,609,000.

Patent for 3 months: 3,609,000 / 12 × 3 × 6% = 54,135.

If you received a transitional patent, and after that the region published a law, your patent will not be canceled and its value will not be recalculated.

It is not yet clear when it will be possible to obtain a transitional patent; we are waiting for clarification from the tax office.

If the region adopts its law before December 31, 2021, the tax office will calculate the tax using the usual formula: PD × 6%. In this case, they will simply take the amount of potential income from the regional law - without complex conversions to coefficients.

Temporary patents for UTII payers

For payers who used UTII in the fourth quarter of 2021, the adopted law establishes special, preferential conditions for the transition from UTII to the use of PSN. Such taxpayers will be able to purchase a patent in 2021 for the purpose of applying PSN using a reduction factor of 0.5.

The value of the patent for those individual entrepreneurs who switch to PSN from the UTII that is ending will be halved. Such individual entrepreneurs will need to pay only half the cost of the patent.

It will be possible to purchase a “preferential” patent for the following types of activities:

• activities of parking lots for vehicles (the monthly basic profitability for this type of activity is set at 50 rubles per 1 square meter of parking);
• retail trade carried out through stationary retail chain facilities with a sales floor area of ​​over 50 sq. meters, but not more than 150 sq. meters for each trade organization facility (basic profitability - 1,800 rubles per 1 sq. meter of sales floor area);
• public catering services provided through public catering facilities with a customer service area of ​​over 50 square meters. meters, but not more than 150 sq. meters for each facility (basic profitability - 1,000 rubles per 1 square meter of area of ​​the visitor service hall);
• repair, maintenance of motor vehicles and motor vehicles, motorcycles, machinery and equipment, vehicle washing, polishing and provision of similar services (basic income - 12,000 rubles per employee, including individual entrepreneurs).

Temporary patents will be issued for a period of one to three months. Moreover, such patents will be valid until the end of the period specified in them, but no later than March 31, 2021.

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.