Patent for individual entrepreneurs in 2021: permitted types of activities + answers to frequently asked questions about changes

Patent Eligible Businesses

The patent taxation system (PTS) applies only to individual entrepreneurs: LLCs and cannot use patents.

There are strictly defined businesses that fall under it. Individual entrepreneurs on a patent can carry out the following types of activities for 2018:

• activities for the repair and sewing of leather and fur products, as well as clothing;
• shoe repair, painting, cleaning and sewing business;
• provision of hairdressing and cosmetic services;
• dry cleaners and laundries;
• activities related to the production of street signs, keys and other metal haberdashery;
• maintenance and repair of household appliances and manufacturing of metal products;
• activities related to road freight transportation;
• activities related to the transportation of passengers;
• renovation of apartments, houses and other buildings;
• provision of welding, installation, electrical and plumbing services;
• entrepreneurial activity in cutting mirrors and glass, glazing work on loggias and balconies and artistic glass carving;
• organization of reception of non-ferrous metal and glassware (but not scrap metal);
• provision of veterinary services;
• delivery of non-residential and residential premises, land plots, summer cottages owned by individual entrepreneurs;
• creation of folk arts and crafts;
• other production services (woodworking, grain peeling, hide dressing, fencing manufacturing, boat manufacturing, and so on);
• restoration and production of carpets;

The list is quite long.

The most common patents are a patent for cargo transportation for individual entrepreneurs, and a patent for individual entrepreneurs, the purpose of which is retail trade of certain goods.

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What does a Patent mean for an individual entrepreneur?

The patent tax system can be used exclusively by entrepreneurs. At its core, a patent in this case is a document that gives the right to engage in a chosen area of ​​activity for a specified time (but not more than 1 year).

After receiving a patent, the individual entrepreneur has the right to immediately pay off its cost, or divide it into parts and make a transfer at a strictly defined time.
At the same time, the subject must be aware that, in fact, paying the cost of a patent represents a transfer of tax to the country’s budget. The main feature of the patent: the amount of tax is calculated based on the conditional profitability of the selected type of activity and the fixed tax rate.
However, there is no reporting to the Federal Tax Service. But this regime is not always beneficial. The authorities of the subject of the country must determine a list of areas of activity for which the patent system is allowed to be applied in the territory of the subject, as well as the amount of possible profitability for each. As a result, in two neighboring regions the types of activities and their profitability may differ.

If an individual entrepreneur chooses a patent system, he needs to understand that tax payments will need to be made not after the completion of a certain period, but within strictly specified periods, in fact, in advance payments.

In this case, the period during which the patent system will be used is chosen by the individual entrepreneur independently. He may have the right to issue it for a period of 1 month to 1 year. Thus, you can try a new system in practice, and if it seems unprofitable, refuse to use it.

Attention: a patent for an individual entrepreneur must be distinguished from a patent for work. The latter is issued by persons with foreign citizenship for the purpose of employment in Russia.

After acquiring a patent, the entrepreneur is exempt from paying personal income tax on activities that have been transferred to the PSN, as well as from VAT.

In the case where an individual entrepreneur wants to conduct several types of activities on a patent at once, it will be necessary to purchase a patent for each of them. In addition, it is also necessary to proceed if the same activity will be carried out in different entities.

Conditions that must be met to switch to PSN

PSN is a special tax regime for small businesses. To obtain the right to work under PSN, you must fulfill a number of requirements:

1. Only persons engaged in individual entrepreneurship can work under a patent. The issue of the possibility of an organization purchasing a patent has been discussed many times, but no precedent has ever been reached. LLCs can take advantage of the alternative tax system. Her name is UTII.
2. An individual entrepreneur cannot employ more than 15 people. In this case, not only employees engaged in activities that are in the list of PSN are considered, but also other tax systems. For example, if a person carries out entrepreneurial activities on the simplified tax system and already employs 10 people, then when purchasing a patent he will be able to hire no more than 5 employees to his enterprise.
3. The maximum amount an individual entrepreneur can earn on a patent is 60 million rubles. When combining PSN with other types of tax regimes, the income is summed up.

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Combining PSN with other modes

The combined taxation regime may also include PSN.

The law allows you to combine a patent with the following systems:

1. BASIC.
2. USN.
3. UTII.
4. Unified Agricultural Sciences.

How to combine these modes and keep track of them? The entrepreneur will be required to keep records for each regime separately, this applies to profit, expenses, property, number and wages of employees, and other things. This will avoid double taxation.

Reporting is also submitted for all selected types of activities separately.
If an entrepreneur worked under a patent, and was also registered with the simplified tax system, but did not work on it, then he is still required to file zero reports under the simplified tax system. An individual entrepreneur working in any of the special modes is not automatically removed from it when he purchases a patent. That is, he will report on both.

With each combination, a number of features are taken into account, failure to comply with which will lead to loss of the right to a patent, fines and other sanctions.

Patent cost

Before you decide to purchase, you need to calculate the cost of a patent for an individual entrepreneur for 2021 and conduct a comparative analysis of the obtained price with other systems, such as UTII and the simplified tax system.

PSN differs from other systems in that its tax calculation is based on potential rather than actual income.

In other words, when calculating the tax, the state proceeds from how much revenue an entrepreneur can receive by engaging in specific activities in a specific region.

The amount of possible income is determined based on the laws of the region, so a patent in two different areas may cost differently. Sometimes this difference reaches several times.

For example, a hairdresser in Moscow brings in up to 990 thousand rubles per year, and in Kaluga and the Kaluga region - 270 thousand rubles.

This difference consists of differences in the number of clients and the pricing policy of the city.

In addition, you should take into account the impact of physical indicators on the final cost of purchasing a patent for individual entrepreneurs for 2021.

We are talking about how many retail outlets, employees, vehicles are used in the enterprise, etc.

Now let's summarize the above. So, let's go!

To calculate the amount of tax on PSN and decide whether it is worth buying a patent, you need to understand what potential income you can count on when doing your chosen business.

It's best to understand this with an example. Let's take the necessary information from Moscow City Duma Law No. 53 of October 31, 2012 and calculate the patent for individual entrepreneurs.

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What are the advantages of PSN for entrepreneurs?

PSN is a regime created only for individual entrepreneurs, i.e. legal entities cannot choose it.

The obvious advantages of PSN include:

• the opportunity to work in completely different types of activities (within the list approved by the Tax Code, of course);
• lack of strict accounting (for data reliability, you can only keep a profit book, but it is not necessary to have it certified by the Federal Tax Service);
• while there is no obligation to use cash registers (due to the impossibility of issuing a cash receipt for a purchase to the buyer, individual entrepreneurs on PSN issue copies of receipts);
• the ability to combine with other modes;
• lack of declaration for the Federal Tax Service.

There are also negative sides:

• restrictions for businesses in choosing this system - legal entities cannot apply a patent;
• All regions have different tax rates and tax bases, so confusion may arise;
• The individual entrepreneur undertakes to pay a certain amount to the budget, without yet starting work and without knowing whether there will be a profit;
• there are no expenses by which it would be possible to reduce the cost of a patent (even insurance premiums cannot do this);
• strong restrictions on the number of employees and the amount of profit (exceed the limit, and the entrepreneur ends up on the OSN, losing the right to use the patent);
• the need to buy a patent for each type of activity.

The Federal Tax Service is transferring all entrepreneurs to the mandatory use of online cash registers. All regimes have already switched to them in 2017, and for PSN (and also UTII) the deadline was set until 07/01/2018. Many individual entrepreneurs preferred a patent precisely because of the absence of this condition, but now everyone is being made equal. However, the State Duma decided to postpone it for another year, that is, until 07/01/2019.

A pleasant innovation is that when purchasing online cash registers in 2021, entrepreneurs have the opportunity to reduce the PSN tax by this amount. There is a register of these cash registers maintained by the Federal Tax Service. The maximum amount of the deduction provided is limited to 18 thousand rubles.

Calculation example

Let's look at several ways in which you can calculate the cost of an individual entrepreneur patent for 2021.

The first method is to use a special calculator developed by the Federal Tax Service. It can be easily found on the Internet.

Let's calculate how much you will need to pay to acquire a patent to provide hairdresser services in the capital for six months.

We enter into the calculator the validity period of the patent, what activity we plan to engage in and the place where we are going to carry out the activity.

After the data is entered, all you have to do is click “Calculate”. In total, for this case, you will need to pay 29,700 rubles. tax

The terms of payment for a patent depend on the amount of the payment made:

• if the payment made is 9,900 rubles, then it must be paid no later than 90 days from the moment the patent came into effect;
• if the payment made is 19,800 rubles, then it must be paid before the patent expires.

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How much does a patent cost for an individual entrepreneur in 2021 in Moscow, St. Petersburg and other cities?

The value of a patent is determined from several indicators, the main one of which is the maximum conditional income. For each subject, it is determined separately, so to calculate the cost of a patent, you can contact your inspectorate, tell them all the initial data, after which the calculation will be made.

The tax office website has a service that allows you to determine the value of a patent online - https://patent.nalog.ru.

There you need to enter the number of months, location, direction of work, and the number of employees involved. The calculator will calculate the total tax amount and, if necessary, break it down for payment by period.

For a completely manual calculation, you need to find out the profitability for the required type of activity in the region of work. This value must be multiplied by 6% (tax rate) and then adjusted by the number of months of work.

When is it more profitable to buy a patent?

Dividing 29,700 by the number of months in a half-year (6), we get that 4,950 rubles will need to be transferred to the budget monthly.

A Moscow hairdresser can earn it in a day. However, it must be taken into account that the amount of insurance premiums paid by an entrepreneur does not affect the size of the final tax burden.

Such benefits can only be obtained on the simplified tax system and UTII. On the simplified tax system, this benefit is expressed in the difference between income and expenses; insurance premiums are considered expenses, thus reducing the tax base for the final calculation.

Let's conduct a comparative analysis and find out what the income should be so that it would be more profitable to buy a patent rather than work according to a simplified scheme.

We will take the annual income of the individual entrepreneur as the basis for the calculation.

Let a Moscow hairdresser cost 59.4 thousand rubles for a year’s patent. In addition, he needs to pay insurance premiums: 32,385+(990,000 – 300,000)*1%= 39,285 rubles.

It should be remembered that on PSN, insurance premiums do not affect the amount of tax. Then, the total tax burden of individual entrepreneurs will be 59,400 + 39,285= 98,685 rubles.

Now let’s calculate what the amount of income received by an entrepreneur under the simplified procedure should be so that the tax burden is comparable to the amount received.

If during the year an individual entrepreneur earned 1 million 650 thousand rubles, then on the simplified tax system 6%: 32,385 + (1,650,000 – 300,000)*1%) = 53,115 rubles.

This amount will need to be paid additionally. Thus, the tax burden will be equal to 45,885 + 53,115 = 99,000 rubles.

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Conclusion

Based on the calculations given above, we can conclude that in this case the transition to PSN is justified, provided that the hairdresser earns more than 1,650,000 rubles per year.

With further income growth, the patent value will not increase, but the tax burden on the simplified tax system will increase.

If your income is less than the above amount, then working under a simplified scheme would be a more profitable option.

Important: Before choosing a taxation system, it is better to first consult with 1C specialists on how to calculate the tax burden. In the future, this can help significantly save money.

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Free patent

In some cases, an individual can expect to receive a patent free of charge.

If he registered for the first time as an individual entrepreneur, then, according to the law on tax holidays, he has the right to 2 years of work under a free patent.

To receive this benefit, you need to decide on the direction of business needed by local authorities for the development of the region.

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Purchasing a patent

To switch to the patent system, you must submit to the local Federal Tax Service an application for a patent for individual entrepreneurs for 2021, completed according to.

If you are at the stage of initial registration of an individual entrepreneur and intend to conduct business in the same place where you are registered, the application must be submitted simultaneously with the application for registration of an individual entrepreneur.

In such cases, the patent is issued simultaneously with the entrepreneur's certificate.

Sample patent application for individual entrepreneurs

If you plan to conduct business in another region, and not according to registration, then filing an application for a patent will be possible only after you register an individual entrepreneur.

In addition, in this case it will need to be submitted in advance (10 days before the expected start of work).

The types of patents for individual entrepreneurs for 2021 are different. Each business area is issued its own patent.

The duration of the patent and the territory in which it will be valid are also taken into account.

For example, if an individual entrepreneur plans to engage in cargo transportation and retail trade, he will have to acquire 2 patents. They are also paid separately from each other.

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Patent duration

The convenience of PSN is that it is not declarative. The only thing you need to keep is an income book. It is not submitted to the Federal Tax Service, but the inspector may request the CUD.

However, this advantage is negated by the limited duration of the patent.

At most, a patent can be valid for a year, after which it will need to be applied to the inspection authorities again.

If the patent was issued for 2-3 months, then with each renewal you will need to write an application.

Therefore, PSN is both convenient and inconvenient. For each specific case, you need to calculate the tax burden, as was done above, in order to assess the profitability.

Note! If the patent began to be valid on December 1, 2017, then the individual entrepreneur has the right to apply the PSN, but a fine and penalties will be imposed on him.

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Accounting and reporting under PSN

An entrepreneur using PSN must keep tax records. This is done by maintaining the Book of Income and Expenses in the form given in Appendix No. 3 to Order No. 135n of the Ministry of Finance of Russia dated October 22, 2012. This book should reflect in chronological order on the basis of primary documents (for example, bank statements) on a cash basis, sales income received under the PSN. Moreover, one general ledger is maintained, where data on all received patents is recorded.

There is no need to certify this book to the tax office, since such an obligation is not stipulated anywhere. It can be conducted both on paper and electronically. When maintaining a book electronically, entrepreneurs are required to print it on paper at the end of the tax period. A paper book must be laced and numbered. For each tax period (calendar year), a new income book is opened. This procedure follows from paragraphs 1.4, 1.5 of the Procedure given in Appendix No. 4 to Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

As for the declaration under this special regime: since the amount of tax (the cost of the patent) is determined in advance and does not depend on performance indicators, there is no obligation to file a declaration. This is directly stated in Article 346.52 of the Tax Code of the Russian Federation and additionally confirmed in letters of the Ministry of Finance of Russia dated 02.22.2017 No. 03-11-12/10468, dated 08.24.2016 No. 03-11-12/49534.

Patent renewal

To renew an individual entrepreneur's patent as of 2021, it is necessary to submit an application to the Federal Tax Service. This must be done no later than December 20.

At the same time, the details for which payment must be made will remain unchanged.

The deadlines must be strictly adhered to, otherwise you will be transferred to the main tax system and you will only be able to resubmit your application next year.

This is stipulated in Article TC No. 346.45. The same measures apply to those who are late in payment.

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Application for loss of the right to use PSN

Sometimes it is simply impossible to switch to PSN. Factors that prevent this from happening are:

1. The annual income exceeded 60 million rubles.
2. The company employs more than 15 people.
3. The entrepreneur did not have time to pay the tax in full or was late in payment.

If one of these points is true in your case, and you do not want to transfer to OSNO, you will need to submit a statement that you have lost the right to use PSN.

This is done according to form 26.5-3. It must be submitted within 10 days. If a businessman decides to stop his activities before the patent expires, he will need to fill out a patent form for individual entrepreneurs in form 26.5-4, relevant for 2021.

It must be submitted no later than 5 days after the completion of business activity. A sample of both forms can be taken on our website.

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Transition of individual entrepreneurs to online cash registers

The first edition of Law No. 54-FZ stated that individual entrepreneurs with a patent must make the transition to online cash registers by 2021.

However, Law No. 337-FZ of November 27, 2017 made it possible for most entrepreneurs to postpone this until 2021, as well as UTII.

As a result, the transition to online cash registers in 2021 became mandatory only for some individual entrepreneurs with a patent:

• for those who are engaged in retail trade and have hired employees on their staff (Article 346, paragraph 2, paragraphs 45-46 of the Tax Code of the Russian Federation);
• those who own public catering outlets and hire hired workers to work in them (Article 346, paragraph 2 of Article 346 of the Tax Code of the Russian Federation);
• owners of cafeterias and retail stores working there independently. When hiring an employee, such individual entrepreneurs must switch to online cash registers no later than 30 days after signing the employment contract.

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What taxes does it replace?

PSN is notable for the fact that the entrepreneur pays a one-time fee when obtaining permission. This provides for exemption from paying taxes to the budget, which must be deducted when doing business under other regimes. The declaration by an entrepreneur-taxpayer, according to Russian legislation, is submitted in the form of a Book of Income and Expenses, but only at the request of employees of the Federal Tax Service. A patent replaces three types of taxes:

1. Value added tax. If an entrepreneur imports products into the territory of the Russian Federation from abroad, such an operation is subject to VAT in the general manner.
2. Personal income tax. Income received while conducting business under the patent regime is not subject to personal income tax.
3. Property tax for individuals. It is not paid from property used to conduct business under a patent. The exception is property on which tax is paid at cadastral value.

Combining PSN with other taxation systems

The transition to the patent regime is voluntary. The legislation does not oblige the termination of activities under another tax regime, but allows them to be combined. Entrepreneurs do not have the right to use a different taxation regime in relation to the business that is listed in the patent. An exception is the names specified in subparagraphs 10, 11, 19, 32, 33, 45, 46, 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (including retail trade, catering services and transportation of passengers by road).

For a better understanding, you can consider the following examples:

• The individual entrepreneur has two clothing retail facilities with an area of ​​43 square meters. m and 120 sq. m. In relation to the first, PSN is applied. For the second, you can use UTII (single tax on imputed income), general (OSNO) or simplified (STS) modes - at the choice of the businessman himself, since its area exceeds the 50 square meters allowed for the use of PSN. m.
• A businessman rents cars. This type of activity is subject to a patent. He wants to open a store selling automobile oils . Since this product is excisable, PSN cannot be used in this case, but OSNO or simplified tax system can be used.

KBK codes for patents

KBK are budget classification codes that are necessary to group government items. budget.

They must be indicated when you pay for the patent. The BCC value for each patent for 2021 is determined based on the scale of the region in which the individual entrepreneur operates:

Important! The transition to PSN does not make the entrepreneur free from paying compulsory insurance premiums (both for his employees and for himself). In addition, personal income tax must be paid for each employee. In this case, income tax, ordinary insurance premiums and “accident” contributions are paid according to their own BCC, which are established for each of the listed types of payments.

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How do individual entrepreneurs report on a patent (with hired workers)

PNS implies hired labor, including under civil contracts.

But the total number of involved workers is limited to 15 people in total in all areas of business conducted by the individual entrepreneur.

The tax rate is 6%.

Individual entrepreneur reporting is divided into three components:

1. Reporting to the Federal Tax Service Inspectorate (Federal Tax Service Inspectorate).
2. Reporting to the pension fund.
3. Reporting to the social insurance fund.

Let's look at this question in more detail:

Reporting to the INFS occurs as follows:

• There is no need to submit a tax return;
• Before January 20, you must submit a certificate about the average number of employees on the list. Rented once every 12 months;
• keep records of income and expenses. If there are several patents, such a book must be created for each of them. It can be provided either electronically or in writing. There is no need to certify the book;
• before April 1, you must provide a certificate of personal income tax 2 (once every 12 months);
• provide a certificate in form 6-NDFL every quarter (in the 1st quarter - no later than 30.04, in the 2nd - no later than 31.07, in the 3rd - no later than 31.10, in the 4th - no later than 30.01);
• provide quarterly information on the unified social insurance tax (terms are similar to 6-NDFL).

Reporting to the pension fund occurs as follows:

• every month it is necessary to provide information about persons with C3B-M insurance (no later than the 15th day of the month);
• annually (before March 1) provide information on the length of service of workers (C3B-experience and EDV-1);

Reporting to the Social Insurance Fund (SIF):

• submit Form 4 FSS every quarter;
• annually submit a certificate confirming your main activity.

In the case where there are no hired workers, reporting is much simpler. The tax rate remains the same (6%).

For INFS, you only need to maintain a cash flow book. There is no need to report to the Pension Fund and the Social Insurance Fund, since there are no employees as such.

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What is the patent tax system

In 2013, a new taxation system was introduced in Russia, called the patent tax system (PSN). It can only be used by individual entrepreneurs engaged in certain types of activities, which will be discussed below. The tax regime was designed specifically to make doing business easier through the use of a simplified income accounting system and the absence of tax reporting, which is typical of other systems.

To carry out activities under this taxation regime, it is necessary to register an individual entrepreneur and submit an application to the tax authority (hereinafter referred to as the Federal Tax Service, the Federal Tax Service, the Federal Tax Service). After this, the businessman will be issued a special permit - a patent. It is a special document that defines the scope of the entrepreneur’s commercial activities. The goal that legislators pursued when introducing PSN was to bring individuals who were engaged in business without registering as an individual entrepreneur “out of the shadows.”

Taxes and fees

An individual entrepreneur with a patent must pay taxes to the authority where he is registered. At the same time, the following is true for individual entrepreneurs with hired workers:

1. If the patent is valid for up to six months, then the tax is paid in full no later than the 25th day after the patent came into force.
2. If the patent is valid for six months or more, then 1/3 of the tax is paid no later than 25 days after the patent comes into force, and the remaining 2/3 is paid after another 5 days.
3. Insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation depend on the amount of income. If it does not exceed 300 thousand rubles. for the year, they must be paid before December 31 of the current year. You can pay monthly or quarterly.
4. If the income exceeds the declared amount, the payment deadline is shifted. In this case, contributions must be paid no later than April 1 of the following year.
5. 13% personal income tax is deducted from the salary of each employee. The transfer must be made the next day after the payment of the salary.
6. Contributions to the pension fund must be made for each employee no later than the 15th day of the following month. Individual entrepreneurs who are employers pay reduced insurance premiums, unless we are talking about renting out real estate or trading in public catering outlets.

Important: Chapter 26.5 of the Tax Code of the Russian Federation, which regulates PSN, does not provide for a reduction in the price of a patent by the amount of mandatory insurance contributions.

If the individual entrepreneur did not hire hired workers, then only 1-2 points from this list are valid for him.

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