You will need

• - Application for registration of UTII-1 or UTII-2;
• - UTII declaration;
• - Accounting for physical indicators for UTII.

Instruction

Previously, the use of UTII was mandatory. An entrepreneur who fell under the application of this tax regime was obliged to register within five days after the start of activity. Otherwise, he faced a fine. Now entrepreneurs have the freedom to choose whether to apply the simplified tax system (OSNO) or UTII.

In order to start applying UTII, it is necessary to write an application in which to notify the tax authority of this. The application is submitted in a strictly prescribed form, for individual entrepreneurs - this is UTII-2, for organizations - UTII-1. It must be transferred to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business. The start date for the use of UTII will be the date indicated in the taxpayer's application. The main thing is that the taxpayer has time to register for UTII within 5 days after the start of such activities. According to the law, taxpayers with more than 100 employees, as well as companies with at least 25% participation of other organizations in them, cannot switch to imputation.

The tax rate for UTII is set at 15%. Wherein the tax base does not depend on real income, but on physical indicators: the number of employees, seats, vehicles, floor space, etc. When calculating the tax, the actual number of days in which the company (IP) conducted its activities is taken into account. UTII taxes are paid at the end of each quarter by the 25th day of the month following the quarter.

To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 (in 2014 it is 1.672) and K2 (each region has its own). Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted imputed activities.

UTII payers are exempt from paying VAT, income tax or personal income tax, property tax. It is worth considering that it is impossible to take into account on UTII expenses incurred.

Imputed taxes can be reduced by paid insurance premiums in funds for individual entrepreneurs and employees. At the same time, individual entrepreneurs with employees and LLC can reduce tax with restrictions up to 50%. There are no restrictions for individual entrepreneurs without employees, they reduce the tax to 100%.

Accounting and tax reporting with UTII are minimized. Entrepreneurs have enough according to the results of the quarter according to UTII (until the 20th day of the month following the end of the quarter). They do not need to keep records of income and expenses, only in the case of combining several tax regimes.

The tax authorities establish special control over taking into account physical indicators on UTII. If the number of employees acts as such, then it is necessary to maintain all personnel documents and records of working hours. For retail, the physical indicator is selling space, so the company must have a lease on hand indicating the area of ​​the store.

A single imputed income for individual entrepreneurs or UTII is a special taxation scheme used by individual entrepreneurs and LLC. In this article, we will consider in detail the features of this taxation system.

Where is UTII used?

You can transfer to the UTII regime at your own request. You can also opt out voluntarily. The application of UTII was supposed to end before the end of 2017, however, the Legislation extended its validity for another 3 years. Thus, it will be possible to use this tax until the end of 2020.

Individual entrepreneurs who are engaged in certain types of activities prescribed in the Tax Code of the Russian Federation have the right to apply UTII.

However, each individual region has its own specific lists of activities approved by local legislation. In addition, the imputed tax for individual entrepreneurs can be combined with other taxation schemes, for example, the simplified tax system. You can use UTII if the activity is related to:

• household services (the list of codes for types of economic activity is given in All-Russian Classifier OK 029-2014, the list of services - in the Order of the Government of the Russian Federation No. 2496-r dated 11/24/16);
• veterinary services;
• passenger, freight transportation, service stations, car wash services, parking lots;
• retail trade (without a hall or with a hall up to 150 sq.m);
• catering services (without a hall or with a hall up to 150 sq.m);
• delivery or delivery trade;
• placement of outdoor advertising;
• services for temporary residence of the population (on an area up to 500 sq.m);
• other services.

A more accurate picture of the types of activities suitable for the use of UTII can be obtained by examining the entire list in the Tax Code. And also consider the lists in a particular region where this activity will be carried out, since they may differ in different regions.

To switch to the imputed tax regime, the average number of IP employees for the previous year must be less than 100 people. It is impossible to switch to UTII if:

• there is a simple partnership or contractual terms of trust management of property;
• IP switched to paying a patent or ESHN;
• IP transfers gas stations for temporary possession / use.

LLCs wishing to switch to UTII should not be large taxpayers and the equity participation of others legal entities in the authorized capital should not exceed 25%. UTII is not used for activities where a sales tax is introduced.

What taxes does an individual entrepreneur pay on UTII and what taxes is he exempt from?

This regime provides for the payment of a single tax on imputed income. The value of UTII is fixed, it does not change depending on the actual amount of income from doing business, the rate is 15% of imputed income.

Imputed income is calculated as the potential amount of revenue for a certain type of activity. It is calculated by the formula:

Read also: What taxation to choose an IP for an online store

IA \u003d Underlying Return x Physical Indicator x K1 x K2

The Tax Code of the Russian Federation contains the values ​​of basic returns and performance indicators of specific activities that are accepted for calculating UTII. Physical indicators are special business indicators that depend on the type of activity, for example: the area of ​​​​the trading floor, the number of vehicles, the number of seats, or simply the number of employees. They are listed in the Tax Code table:

• The coefficient K1 is a deflationary coefficient, which is set for a year. K1 in 2017 is 1.798.
• The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the business conditions. K2 varies from 0.005 to 1.

The entrepreneur is obliged to pay UTII before the 25th day of the month following the reporting month: before April 25 - for the 1st quarter, until July 25 - for the 2nd quarter, until October 25 - for the 3rd quarter, until January 25 for the 4th quarter.
Individual entrepreneurs on UTII are exempt from paying income tax and VAT (with the exception of imported goods). As for the property tax, it is necessary to pay it if the basis for its calculation is the cadastral value of the property, approved by the regional authorities.

Transport and land taxes for individual entrepreneurs on UTII are paid, as in the OSNO and STS regimes. These taxes depend on the actual income of the individual entrepreneur, so if there was no income, then you do not need to pay taxes. They are paid by December 1 of the year following the reporting year. While a single imputed tax for individual entrepreneurs is paid regardless of the level of profitability and conduct of business.

UTII taxes for individual entrepreneurs without employees differ from individual entrepreneurs with employees only payment of personal income tax. In the presence of employees, the IP acts as a tax agent: it withholds and transfers to the budget the amount of personal income tax 13% from wages workers. Personal income tax is transferred no later than the day the salary is paid to the employee. Without employees, an individual entrepreneur does not pay income tax.

Payment of insurance premiums

In addition to taxes, entrepreneurs who have issued UTII pay insurance premiums to the PFR and FFOMS:

• insurance premiums for themselves if the individual entrepreneur does not hire employees;
• insurance premiums for themselves and for employees, if any.

The tax period is a quarter. When transferring UTII, you can use the right to deduct contributions transferred for the same period. That is, from the calculated amount of UTII you need to subtract:

• the full amount of insurance premiums for himself if he works alone and does not hire employees;
• the amount of insurance premiums for their employees, but not more than 50% of the originally calculated tax amount.

In 2020, the process of gradual abolition of UTII began, which is planned to be completely abandoned in 2021. But while it is in effect, we will talk about the features of UTII, the procedure for calculating and paying it.

In addition to the OSNO, which is the main scheme for calculating and paying contributions to the budget in the Russian Federation, there are a number of so-called special modes. Their appearance is justified by the complexity of accounting and reporting on OSNO, a wide range of payments that make it difficult for small businesses.

And when choosing a taxation regime for small businesses, most entrepreneurs consider single tax on imputed income. In many cases, it turns out to be the simplest and most profitable to use, and accounting on this system can be done independently.

One of the most popular "preferential" taxation systems in the Russian Federation is UTII. It is a mode in which the company pays one general tax . The latter replaces:

• (when the payer is an organization).

For individual entrepreneurs, UTII replaces personal income tax.

• Property tax- This benefit applies to both organizations and individual entrepreneurs.

Note that this "relaxation" applies only to the real estate and fixed assets that are involved in the activities of the enterprise.

• value added tax- for all payers.

Thus, UTII replaces basic taxes, which must be paid by the entrepreneur or LLC. However, all fees and charges not included in this list will be charged in full. So, you will have to pay transport and land tax, regional deductions, as well as insurance premiums.

F The UTII form is fundamentally different from the usual taxes, although it replaces them. The calculation is based on the so-called imputed income. This average sum, which (according to the calculations of the tax authorities) is approximately equal to the profit received by enterprises in the chosen field of activity.

If you are, you can choose taxation in the UTII regime. The calculation will be based on a fixed imputed amount for retail stores, regardless of actual revenue.

Thus, UTII is a special regime that is suitable for entrepreneurs and organizations. It is distinguished by ease of settlements and a reduction in documentary and tax burden, which is why it is ideal for small businesses. However, not every small business entity has the right to use this system.

UTII for individual entrepreneurs and LLCs in 2020 and 2021

From January 1, 2021, the special regime will cease to operate throughout Russia, the basis is set out in Part 8 of Art. 5 of the Law of June 29, 2012 No. 97-FZ and in the letter of the Federal Tax Service of October 2, 2019 MMV-17-3 / 245.

For 2020, the action is valid, but like any preferential regime, “imputation” is not suitable for all organizations. FTS imposes serious restrictions on the ability to conduct activities on UTII. We offer a list, taking into account the wording of articles 346.26 and 346.27 of the Tax Code of the Russian Federation:

• Sole Proprietorship or LLC in the following areas: household services for the population, public catering, retail trade (with a hall area of ​​​​no more than 150 sq.m.). In addition to the previously existing ones, since 2020, the following has been added: the sale of medicines, clothes or shoes made of fur
• (No. 325-FZ of September 29, 2019). They must be marked with control signs. Even if the activity started in the middle of the year, the entrepreneur loses the right to imputation.

An exception is the rental of auto and auto gas stations. Also, UTII does not apply if catering services are provided by a healthcare, social security, or education enterprise.

• To apply UTII, it is necessary that in the municipality appropriate tax regime was introduced.

Although the "imputation" is valid in a large part of the country, there are a number of cities in which its application is impossible. Since 2014, this special regime has not been in Moscow.

• The selected activity must be specified in local legislation.

The list of types of businesses that are eligible for UTII may be changed by municipal authorities.

• Activities are not carried out in form of trust management or simple partnership agreements.
• (regardless of the form of ownership) less than 100 people.
• For organizations, an additional restriction is imposed - share of legal entities in the authorized capital should not exceed 25%.

Another clarification concerns organizations that simultaneously use several systems for different activities. UTII is not compatible with all modes:

• Can be used at the same time"imputation" and OSNO, or taxation under the ESHN regime.
• Joint application of UTII and impossible.

When combining modes, remember that you need to separate accounting and reporting for them. This complicates bookkeeping, but can bring additional tax benefits.

As you can see, the physical indicators of the enterprise are the basis for choosing UTII, while revenue and profit do not affect on the possibility of using "imputation".

Wherein general terms and Conditions(a small number of activities that fall under UTII, the need to adopt local regulations) significantly limit the number of potential payers of this tax.

How is the UTII tax calculated

As with other tax regimes, the amount of a single tax on imputed income is calculated directly by the taxpayer. He fills out the declaration, makes the payment to the inspection. Incorrect indication of the amount will lead to fines, penalties and even the cancellation of UTII. It is important to file reports and make contributions on time and correctly.

UTII is calculated for 1 calendar month. The payment amount is determined using special formulas, which are the product of the following indicators:

• UTII rate- today for this mode it is equal to 15%.
• The value of the physical indicator. This may be the number of personnel for the service sector, the area of ​​​​the trading floor for stores, and more - a factor that directly affects the increase in the organization's income.
• Base Yield- an indicator of profit approved by the tax authorities for a certain activity.

The basic yield is indicated per unit of a physical indicator - for example, a square meter of area for trade enterprises. Thus, the larger the area of ​​the store, the higher the tax on the "imputation".

• Coefficient K1- deflator installed at the state level. It is the same for all regions and, starting from 2015, is equal to 1.798.
• K2 coefficient- municipal correction factor. Its value is set by local authorities and should be in the range of 0.5–1.

K2 is a reducing factor, due to which municipal authorities can significantly reduce the amount of UTII tax payable.

Multiplying all these values, we get UTII tax amount for 1 month.

If during the quarter there were no changes in physical indicators or basic profitability, then the calculation of UTII for payment to the budget can be obtained by multiplying the obtained value by 3.

With changes, UTII is calculated for each month separately. Also, proportional calculation can take into account incomplete month when switching from one system to another or changes that occurred in the middle of the month.

UTII tax - reporting and settlements with inspection

An important aspect of any taxation system (including special regimes) is the frequency and form of payments to the budget and reporting. This indicator makes it clear How easy is the mode to use? whether hired personnel are needed to keep records, or a businessman can handle it on his own.

So, how is the UTII tax paid for individual entrepreneurs and organizations, and what reporting is the company required to submit:

• Taxable period for this special regime - 1 quarter. The calculated tax must be paid by the 25th day of the following month.
• Main reporting document- tax return. It is handed over to the inspection quarterly, no later than the 20th day of the month following the reporting period (for the 1st quarter - April 20th).

Submission of the declaration, as well as tax payments according to UTII, occurs 4 times a year. If the deadline falls on a weekend, it is moved to the next business day.

• According to the law, all payers on the "imputation" must keep in writing accounting for physical indicators: area of ​​​​premises, number of employees, number of seats in public catering, etc. This requirement applies to both individual entrepreneurs and organizations. For the absence of such a book, the inspection may fine 500-700 rubles.

F the form of the document for accounting for physical indicators is not legally established. In many inspectorates, taxpayers are urged to purchase special books, which also include the columns “income” and “expenses”, which are not required to be kept by individual entrepreneurs on UTII. You have full right work without it or fill in the document exclusively prescribed columns with physical indicators.

• Accounting for organizations on the "imputation" is mandatory. Organizations submit reports to the Federal Tax Service on forms 1-6, as well as explanations.

Sole proprietors do not keep records.

• Individual entrepreneurs and LLCs also rent reports on additional taxes and fees who pay - insurance premiums, transport tax.

UTII form

Annually tax authorities adopt a lot of legislative acts, specifying the conditions for the application of special regimes, introducing additional restrictions or benefits. UTII system also in 2017 has undergone a number of changes:

• Term"Services" of the preferential regime has been extended until 2021. Initially, UTII was planned to be canceled in 2018, but the economic situation in the country and the difficulties in running small businesses forced legislators to reconsider the decision.
• IP received opportunity to reduce fees according to UTII for "personal" insurance payments. Until 2017, only payments for employees were deductible.

If an entrepreneur works alone, he has the opportunity to reduce the UTII paid by contributions "for himself", and without limiting the amount. Individual entrepreneurs with employees reduce deductions to the budget for payments both for staff and for themselves. But in this case it is impossible to reduce the "imputation" by more than half.

• Changed the form of the declaration. So, in 2017, the form of calculation was changed in the document (due to innovations for individual entrepreneurs in terms of reducing the amount of tax).

The fields with bar codes have changed, as well as the wording regarding insurance payments.

• Determination of types of entrepreneurship on preferential special regimes is now underway according to another classifier, adopted since 2017 - OK 029-2014

The main change in relation to UTII is the extension of its validity until January 2021. Many entrepreneurs on the "imputation" breathed a sigh of relief at this news - this moment there is not a single regime that could adequately replace UTII. In addition, individual entrepreneurs received a real opportunity to significantly reduce tax deductions due to insurance and pension contributions. This has made "imputation" much more attractive to entrepreneurs, especially those working alone.

Conclusion

UTII is one of the most common special regimes in Russia. Organizations and entrepreneurs involved in retail trade, the provision of various services, and those who have opened catering establishments have the right to switch to this system. At the same time, there is a list of restrictions for using the mode.

UTII replaces a number of taxes and is a fixed amount that does not depend on the results of the enterprise. Having decided to switch to this mode, the businessman simplifies the settlements with the tax office and accounting. But there are situations in which the application of the regime is impossible or unprofitable.

Dear readers! If you have questions that are not covered in this article, leave them in the comments. In the following materials, we will definitely touch on topics of interest to you in more detail.

To calculate UTII tax payments, you can use the free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation one - one. On imputation are not subject to payment:

• personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (excluding exports).
• Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
• The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of the disabled.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. These product groups are subject to mandatory labeling. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs with more than 100 employees.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
• Educational, health and social welfare institutions providing catering services.
• Organizations belonging to the category of the largest taxpayers.

The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.

If licensed, the largest taxpayers include credit organizations, insurance companies (carrying out insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayers.

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Switching to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

• Delivery or peddling retail trade.
• Placement of advertising on vehicles.
• Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to the transition to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is not more than 25%.
• An organization or an individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII was introduced in the territory where it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month is calculated using the following formula:

UTII \u003d Base income x Physical indicator x K1 x K2 x 15%

Base Yield established by the state per unit of physical indicator and depends on the type entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is set by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the "Peculiarities of regional legislation" section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values ​​is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

• Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).

  note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

  You can also accept to reduce insurance premiums paid for one tax period in another. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).

• Individuals and organizations with employees can be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

  Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

  The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If the individual entrepreneur provides catering services and conducts retail trade with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. In order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.

  Benefit amount - 18 000 rub. for each cash register.

  note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Base Yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Balashikha is 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed contributions for yourself, but not more than 50% .

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Smolensk is 1 .

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the paid insurance premiums for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided services for the repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow Region.

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.

Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore shift to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which employees strongly recommend tax service, illegal. Especially if they contain sections such as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on weekends or holidays, they are also transferred to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results(form 2).
• Statement of changes in equity (Form 3).
• Cash flow statement (Form 4).
• Report on the intended use of funds (form 6).
• Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions), must comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary apart for each taxation system to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.

There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often this is due to the number of employees, that is, according to the results of the tax period (quarter), the average number of employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, it is automatically transferred to common mode taxation from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.

Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The tax code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), the individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 tax code Russian Federation the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the field of providing motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs that have the right of ownership or other right (of use, possession and (or ) orders) no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available under the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles include cars vehicles designed for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.

It is assumed that this special regime will be valid only until 2021. The abolition of the single tax on imputed income is envisaged federal law dated June 2, 2016 No. 178-FZ.

Entrepreneurs and organizations still have two plus years to take advantage of this tax system.

The essence of UTII

The peculiarity of this system of taxation is that tax is levied on imputed income, that is, estimated, and not on actual. This means that the actual volume of cash receipts does not affect the amount of payment to the budget.

This is both a benefit and a disadvantage. On the one hand, you can earn much more than the estimated amount, and pay minimum tax. On the other hand, the payment amount will remain the same, even if the business does not bring income or even turns out to be unprofitable.

In addition, UTII tax payers are exempt from a number of payments:

1. Income tax (for legal entities).
2. personal income tax (for individual entrepreneurs).
3. VAT, excluding import transactions.
4. Property tax, except for property valued at cadastral value.

Note! An organization or an individual entrepreneur as a whole does not transfer to the payment of a single tax on imputed income, but only certain types of activities are transferred. If an individual entrepreneur or LLC simultaneously conducts other types of business that are not subject to UTII, you need to pay taxes and submit reports depending on the applicable taxation regime: OSNO or STS.

Restrictions

IN clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation There are restrictions on the application of this taxation regime.

In particular, they do not have the right to use this special regime:

1. Organizations with a participation share of other legal entities of more than 25%;
2. Entrepreneurs and organizations with more than 100 employees.

There are physical limitations as well. You cannot apply special mode if:

1. The area of ​​the premises for retail trade or catering is more than 150 square meters;
2. The area for accommodation and accommodation in the provision of hotel services is more than 500 square meters at one facility;
3. More than 20 vehicles are used to transport passengers or goods.

How to transfer activities to pay UTII tax

Unlike other special modes, this does not require you to wait for a new calendar year.

If an entrepreneur or organization has decided to switch to paying a single tax on imputed income, they need to make sure that:

• the type of activity that they plan to transfer to a special regime is on the list from Article 346.26 of the Tax Code of the Russian Federation;
• a special regime has been introduced in the territory where business is carried out and this type of activity is mentioned in the regulatory act of local authorities.

If these conditions are met, within 5 days after the start of the application of UTII must be sent to tax office application in the form of UTII-1 (for organizations) or UTII-2 (for individual entrepreneurs).

Which tax office should I send the application to?

It depends on the type of activity. If this:

then the application must be sent to the "native" IFTS, where the taxpayer is initially registered.

In all other cases, the application is sent to the tax office to which the area where the business is conducted belongs. Subsequently, it will be necessary to transfer payments and send declarations to the same inspection.

If the business is conducted in several different regions, then you need to register with several inspections, and pay and report to each.

Within 5 days, the tax office will consider the application and send a notice of registration.

Accounting for UTII

Payers of the single tax on imputed income are not required to take into account income and expenses for tax purposes. tax legislation such a norm is simply not provided for, in contrast, for example, to taxpayers of the simplified tax system, which, according to Article 346.24 of the Tax Code of the Russian Federation are required to keep records of income and fill out KUDiR.

The basis for calculating the single tax on imputed income is not the actual income received, but the estimated (imputed) income. There is also no income limit to maintain the right to a special regime (unlike the simplified tax system, where, with revenue of more than 150 million rubles, the right to simplified taxation is lost). Under these conditions, there is no need to keep records of real income for tax purposes.

What should be taken into account in this case?

Physical indicators, since they serve as the basis for calculating the payment to the budget. Depending on the type of business, these may be:

If the physical indicator is the number of employees, there should be time sheets, if there are cars, you need to have technical passports, and if the number of meters of retail space, there should be lease agreements, technical passports for non-residential premises, plans, schemes, etc.

If a taxpayer conducts business in parallel on a different taxation regime, separate accounting of income and expenses should be established for the correct calculation of taxes for each regime.

Calculation of a single tax on imputed income

IN Article 346.29 of the Tax Code of the Russian Federation the basic profitability per unit of physical indicator for all types of activities is given.

1. The coefficient K1 is annually set by the Ministry of Economic Development and is the same for all subjects of the Russian Federation. For 2019, its value is 1,915 .
2. The K2 coefficient is set by local authorities and fixed in regional regulations. They can be found on the website of the Federal Tax Service, as well as in the database of regulatory documents of the My Business service.

Regional authorities may set different coefficients for different types of activities.

The coefficient K2 cannot be greater than one. The minimum value is 0.005. If the local authorities have not set the value of K2, then it should be taken as one.

The resulting tax base is multiplied by the number of physical indicators, and then a 15% mark and an imputed tax is received for payment for one month.

Regional authorities have the right to introduce their own rate in the range from 7.5 to 15%.

Calculation example

Individual entrepreneur Skorokhodov E.N. provides veterinary services in the city of Zhigulevsk, Samara region ( example for 2018). He works together with a contracted nurse. So the physical index will be 2.

Basic profitability for veterinary services according to the table from article 346.29 of the Tax Code of the Russian Federation - 7 500 rubles per month per person including the individual entrepreneur.

The K1 coefficient for 2018 is 1.868.

We look at the K2 coefficient in the Decision of April 27, 2017 N 207 of the Zhiguli City Duma. For veterinary services, this is 0.5.

We consider payment to the budget:

7,500 x 2 x 1.868 x 0.5 x 15% = 2,101.5 rubles.- monthly tax Skorokhodov E.N.

For the quarter he will have to pay:

2,101.5 x 3 = 6,304.5 rubles.

But this amount Skorokhodov E.N. will be able to reduce the amount of insurance premiums for himself and the nurse, more on that below.

What deductions can be used by payers of a single tax on imputed income

The single tax on imputed income can be reduced by the amount of insurance premiums.

Reduction in the amount of insurance premiums for self-employed entrepreneurs

Individual entrepreneurs who do not use hired labor can deduct the amount of fixed and additional insurance premiums for themselves from the calculated payment.

For example, if the amount payable for the quarter is 9,000 rubles, but in this quarter the entrepreneur paid contributions in the amount of 7,000 rubles for himself, then he deducts them from the tax and he will have to pay only 2,000 rubles.

If the contributions turn out to be more than the tax, then you will not have to pay to the budget at all this quarter.

Important! In order to be able to deduct insurance premiums from tax, you need to transfer the premiums exactly in the quarter for which the payment is calculated.

Reducing the amount of insurance premiums for individual entrepreneurs for employees

Individual entrepreneurs with employees can deduct contributions from the tax not only for themselves, but also for employees. But for employers, there is a restriction - tax can be reduced by no more than 50%.

For example, if an individual entrepreneur in the reporting quarter transferred contributions for himself and employees 15 thousand rubles, and the tax payable was 20 thousand rubles, then he can only subtract from this sum 50% of 20 thousand, i.e. 10 thousand rubles. The remaining 10 thousand must be transferred to the budget in any case.

Reducing the amount of insurance premiums for LLC

All organizations reduce the payment to the budget for insurance premiums, by analogy with individual entrepreneurs.

In addition, in 2018, individual entrepreneurs were given the right to deduct from the single tax the costs of purchasing online cash registers in the amount of up to 18 thousand rubles.

The deduction is valid for entrepreneurs who have registered a cash desk between February 1, 2017 to July 1, 2019(or July 1, 2018, if an individual entrepreneur with employees provides catering services or conducts retail trade).

When to report and pay taxes

Every quarter.

Deadline for submitting the report no later than the 20th month following the reporting quarter. That is, until April 20, July, October and January.

Payment term - until the 25th(inclusive) of the month following the reporting quarter.

If the last day of the reporting or tax payment deadline falls on a weekend, the deadline is moved to the next business day.

An important point. If the taxpayer, before applying UTII, wrote an application for the simplified tax system, but does not conduct any activity on the simplified tax system, he needs to submit null declarations according to the simplified tax system to your tax office.

Is it possible to submit a zero declaration

According to the Federal Tax Service, it is possible only in one case - if during the reporting period there was no physical indicator and this can be documented. For example, the lease agreement for retail premises was terminated, but a new one was not concluded (information from the Federal Tax Service dated September 19, 2016, Resolution of the Arbitration Court of the West Siberian District dated August 17, 2016 No. № Ф04-3635/2016).

If there were physical indicators (sales space, vehicles, employees, etc.), but the activity was not carried out or did not bring income, this does not exempt from filing a declaration with the calculated tax and paying it. Otherwise, the inspectors will issue a fine and charge penalties.

Other payments and reports

If a businessman or company has an object for paying transport, land tax, they are generally obliged to pay them and submit declarations on them.

Organizations, in addition to tax, must also submit accounting forms. Individual entrepreneurs in any tax regime are exempted from the obligation to keep accounting records.

Reports for employers

If an organization or an entrepreneur has employees, then you need to report for them, the special regime in this case does not give concessions.

Reports to be submitted to employers:

• certificate of income of employees in the form 2-NDFL- no later than April 1 of the year following the reporting year);
• calculation of the income of employees in the form 6-NDFL- no later than the last day of the month following the 1st quarter, six months, 9 months and no later than April 1 of the year following the results of the year;
• information about the average number– no later than January 20 of the year following the reporting year;
• calculation of insurance premiums– within 30 days after the end of each quarter;
• form SZV-M– within 15 days after the end of each month;
• SZV-experience form together with ODV-1- until March 1 following the results of the past year;
• calculation in the form 4-FSS– no later than the 20th day of the month following the first quarter, six months, nine months and calendar year; in electronic form - no later than the 25th day of the month following the relevant period.

Removal from the register

There may be several reasons for this.

Voluntary waiver of the special regime

An entrepreneur or organization can voluntarily waive the special regime only from the beginning of the calendar year.

For this within 5 days from the date of transition to another tax regime, organizations send an application for deregistration in the UTII-3 form, individual entrepreneurs - in the UTII-4 form.

Applications are sent to the same IFTS where they were registered as a single tax payer on imputed income.

Termination of the activity in respect of which the special regime was applied

In this case, the application is sent within 5 days from the date of termination.

Loss of the right to use a special regime

An individual entrepreneur or LLC loses the right to apply UTII if they exceed the established restrictions:

• by the number of employees;
• by the share of legal entities in the authorized capital;
• by trade area;
• by the number of transport units.

In this case within 5 working days at the end of the month in which the right to special treatment was lost, an application for UTII-3 or UTII-4 must be sent to the Federal Tax Service Inspectorate.

After that, the entrepreneur or firm passes:

1. On the OSNO, if before the application of UTII they did not switch to another special regime.
2. On the simplified tax system, if before the application of UTII they switched to this special regime.
3. On the simplified tax system, if within 30 calendar days from the date of termination of the obligation to pay a single tax on imputed income, a notification on the application of the simplified tax system is sent to the tax office.

Deadline for deregistration

The Tax Inspectorate will deregister the single tax payer on imputed income within five days from the day it receives the application, after which it will send a notification.

But if the taxpayer violates the deadline for submitting an application and sends it later, then they will be removed from the register only on the last day of the month in which the application was sent.

Work on UTII in the My Business service

The probability of an error occurring when calculating payments is reduced to zero if you use My Business online accounting in your work. In this case, the tax can be calculated automatically.

With us, you can not be afraid of penalties and fines for late or incorrect payments. Moreover, you can combine several taxation systems and keep separate records.

Tax calendar on homepage personal account Remind you in advance of upcoming payments.

All relevant forms and regulatory documents are available to you at any time. The level of automation of the My Business system allows you to quickly and correctly generate reports and send them electronically, calculate taxes, fill out money orders and even transfer tax payments.

Right now you can register in the My Business online accounting and receive round-the-clock and free expert support on all issues. accounting and taxation.

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