A fairly common situation is when an individual entrepreneur carries out economic activity, falling under the taxation system in the form of a single tax on imputed income, in different administrative-territorial entities Russian Federation. At the same time, he may have questions about which tax office he needs to register with, what consequences he has for paying taxes as a tax agent, and others.

Features of UTII for certain types of activities

According to article 346.26 chapter 26.3 tax code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow and St. Petersburg and is applied along with the general system of taxation and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

UTII taxpayers are organizations and individual entrepreneurs, carrying out on the territory of the municipal district, urban district, federal cities of Moscow and St. Petersburg, in which a single tax has been introduced, business activities subject to a single tax.

In accordance with the general procedure set out in Chapter 26.3 of the Tax Code of the Russian Federation, UTII is mandatory for use if a number of conditions are simultaneously met, in particular:

• on the territory of entrepreneurial activity, a special regime in the form of UTII was introduced in accordance with the established procedure;
• in the local regulatory legal act on UTII, among the types of entrepreneurial activities subject to this tax, the type of activity carried out by an individual entrepreneur is also mentioned (clause 1 of article 346.28 of the Tax Code of the Russian Federation).

For ease of presentation of information in relation to activities subject to UTII taxation, the term “imputed” activity may be used in the future.

The procedure for registering individual entrepreneurs as UTII payers

The procedure for registering individual entrepreneurs as UTII payers is set out in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, according to which individual entrepreneurs engaged in types of entrepreneurial activities transferred by decisions of representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg for the payment of a single tax, are required to register with the tax authority:

• at the place of business (with the exception of the types of business activities specified in paragraph three of clause 2 of article 346.26 of the Tax Code of the Russian Federation);
• at the location of the organization (place of residence of an individual entrepreneur) - by the types of entrepreneurial activity specified in subparagraphs 5, 7 (in the part relating to distribution and delivery retail) and in subparagraph 11 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.

Registration of an individual entrepreneur as a single tax payer who carries out entrepreneurial activities in the territories of several urban districts or municipal districts, in several intra-city territories of the federal cities of Moscow and St. Petersburg, in the territories of which several tax authorities operate, is carried out in the tax authority, in whose jurisdiction the place of business activity is located, indicated first in the application for registration of an individual entrepreneur as a single tax payer.

It should be noted that until 2009, taxpayers who carry out activities falling under UTII had to be registered exclusively at the place of business (clause 2 of article 346.28 of the Tax Code of the Russian Federation). However, as of January 1, 2009, exceptions were introduced to this rule. In accordance with paragraph 3 of clause 2 of article 346.28 of the Tax Code of the Russian Federation, when carrying out the following types of activities, an individual entrepreneur is obliged to register at the place of residence:

• provision of motor transport services for the transportation of passengers and goods (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation);
• delivery and peddling retail trade (subclause 7, clause 2, article 346.26, paragraph 16, article 346.27 of the Tax Code of the Russian Federation);
• placement of advertisements on Vehicle ah (signature 11, clause 2, article 346.26 of the Tax Code of the Russian Federation).

Moreover, it does not matter that in the territory of other municipalities, where these services are actually provided by an individual entrepreneur, this activity is transferred to UTII.

In practice, situations are possible in which the listed activities subject to UTII are carried out on the territory of the municipality where this tax is introduced, but at the same time the entrepreneur is registered with the tax at the place of residence in another district or district where UTII is not applied. In this case, an individual entrepreneur should not be registered as a UTII payer, since he will not be a payer of this tax (paragraph 1 of Article 346.28 of the Tax Code of the Russian Federation). As confirmation of the above, one can cite the letters of the Ministry of Finance of Russia dated February 2, 2010 No. 03-11-06 / 3/15, dated January 29, 2010 No. 03-11-06 / 3/13, 03-11-06/3/262.

The terms within which the tax authority must carry out the registration and deregistration of the taxpayer is set in paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation. This period is equal to five working days (Article 6.1 of the Tax Code of the Russian Federation) and is counted from the moment of receipt tax authority applications for registration or applications for deregistration.

According to paragraph 1.2 of the Procedure for filling out a tax return for a single tax on imputed income, for individual tax returns for this tax, individual entrepreneurs submit to the tax authorities at the place of their registration as taxpayers of a single tax on imputed income.

The single tax on imputed income is paid by individual entrepreneurs also at the place of their registration as payers of this tax.

Next, we will consider possible situations related to the registration of an individual entrepreneur as a UTII payer and caused by the peculiarities of tax administration in the Russian Federation.

If the activity is carried out in different municipalities

An individual entrepreneur can carry out taxable UTII activities simultaneously in the territories of several municipalities (urban districts or municipal districts, intra-city territories of the federal cities of Moscow and St. Petersburg), in which several tax inspectorates operate.

Recall that from January 1, 2009, registration of such persons as payers of UTII is carried out in the tax authority on whose territory the place of business is located, indicated first in the application for registration (paragraph 4, clause 2, article 346.28 of the Tax Code RF).

As for UTII payers who conduct business activities in Moscow or St. Petersburg, they used this registration procedure until January 1, 2009.

With regard to other taxpayers - individual entrepreneurs who carry out activities subject to UTII in the territory of several urban districts or municipal districts, we draw attention to the following.

Based on content federal law dated October 6, 2003, No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation”, various urban districts and municipal districts are different municipalities. At the same time, according to paragraphs 1 and 3 of Article 346.26 of the Tax Code of the Russian Federation, different lists of types of “imputed” activities and values ​​of the coefficient K2 can be established on the territory of different municipalities.

Moreover, if an individual entrepreneur is tax registered in only one municipality, then a number of questions arise:

• to which tax authority in this case he must submit a tax return;
• how to pay taxes;
• which territorial tax authority will carry out inspections.

There are currently no official clarifications from the regulatory authorities on these issues.

In addition, it remains unclear whether paragraph 4 of clause 2 of Article 346.28 of the Tax Code of the Russian Federation can be followed if the activity subject to UTII is first carried out on the territory of one municipality, and after some time on the territory of another. Can the taxpayer in this case not register in the second municipality?

According to the author, in order to avoid negative consequences, before receiving the relevant clarifications from the regulatory authorities or making changes to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, it is advisable for an individual entrepreneur to register as a UTII payer for each place of implementation of "imputed" activities in accordance with paragraph 2 of paragraph 2 of Article 346.28 of the Tax Code RF.

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Andrey Brusnitsyn, Class 3 Advisor to the State Civil Service of the Russian Federation:

Based on the provisions of paragraph 2 of Article 346.28, registration as a UTII taxpayer must be carried out with the tax authority in whose jurisdiction the place of business activity is located, which is indicated first in the application for registration of an individual entrepreneur as a single tax payer. That is, in fact, accounting is carried out by one tax authority. The one in which the initial application for the application of UTII was submitted.

At the same time, based on the position of the Ministry of Finance of Russia, reflected in the letter dated 02.02.2010 No. 03-11-06 / 3/15, only those types of activities for which application of UTII in the municipality where the initial registration as a UTII payer was carried out.

However, when planning activities for which UTII is applied, one should know in advance the position of the tax authority on the procedure for accounting and administration for this type of activity.

A taxpayer who carries out “imputed” activities on the territory of several municipalities served by one interdistrict tax inspectorate is obliged to register as a UTII payer with this inspectorate (see, in particular, letters from the Ministry of Finance of Russia dated May 29, 2006 No. 03- 11-09/3/277, dated February 16, 2006 No. 03-11-02/41).

Activities in different territories within the same municipality

If an individual entrepreneur operates in several intra-city territories of Moscow and St. Petersburg, which are serviced by different tax inspectorates, then he does not need to register with each of these inspectorates. Moreover, it must be registered with the tax authority at the place of activity, which it will indicate first in the application for registration. Recall that this rule is enshrined in paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation and has been in force since January 1, 2009.

The Ministry of Finance gave similar explanations until 2009. Moreover, they also applied to taxpayers operating in different areas of the same urban district or municipal district, which are served by different ones.

If the place of residence and the place of implementation of the “imputed” activity are located in different districts of the urban district

In practice, there may be cases when the place of residence of an individual entrepreneur and the place of his “imputed” activity are located in different districts of the same urban district and are serviced by different tax inspectorates.

In this case, according to paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, the entrepreneur must register as a UTII payer with the tax authority at his place of residence or at the place of business, depending on the type of activity carried out.

It should be noted that before January 1, 2009, such individual entrepreneurs could themselves choose a tax authority for registration: at their place of residence or at the place of business (in particular, letter of the Ministry of Finance of Russia dated 02.03.2006 No. 03-11 -04/3/102).

Occurrence of the obligation of a tax agent in relation to employees

In the course of carrying out business activities subject to UTII, individual may use the labor of hired workers in accordance with the employment contracts concluded with them. In this case, when paying income to employees, in accordance with Article 24 of Chapter 3 of Part I and Article 226 of Chapter 23 of Part II of the Tax Code of the Russian Federation, in relation to these employees, an individual entrepreneur will be a tax agent for settlements with the budget for personal income tax (PIT).

Based on the specifics of registering an individual entrepreneur for tax purposes as a UTII payer, given earlier in the article, questions arise regarding the performance of his duties as a tax agent for personal income tax.

Recall that according to Article 13 of Chapter 2 of Part I of the Tax Code of the Russian Federation, personal income tax refers to federal taxes and fees.

Paragraph 2 of Article 230 of Chapter 23 of the Tax Code of the Russian Federation establishes that tax agents are required to submit information on the income of individuals to the tax authority at the place of their registration. The obligation of tax agents to submit information about the income of individuals to the tax authority at the place of their registration is directly related to the obligation of tax agents to pay the total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which he is recognized as the source of payment of income, at the place of registration of the tax agent in tax authority.

Based on the foregoing, we can conclude that in relation to the income of employees carrying out activities in favor of an individual entrepreneur when the latter carries out activities subject to UTII, the duties of a tax agent must be performed by him at the place of implementation of the specified type of activity. The same opinion is expressed by the regulatory authorities.

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Letter of the Ministry of Finance of Russia dated March 10, 2010 No. 03-04-08 / 3-50, brought to the attention of the Federal tax service to lower tax authorities Letter No. ШС-17-3/ dated April 7, 2010 [email protected]:

“... An individual entrepreneur carrying out activities using the taxation system in the form of a single tax on imputed income for certain types of activities is recognized as a tax agent in relation to income paid by him to employees hired for the purpose of carrying out such activities. In this regard, such an individual entrepreneur is obliged to calculate, withhold and transfer to the budget personal income tax when paying income to these employees.

In accordance with paragraph 7 of Article 226 of the Code (meaning the Tax Code of the Russian Federation), the total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which he is recognized as a source of income, is paid at the place of registration of the tax agent in the tax authority.

In the case when an individual entrepreneur is registered with different tax authorities, including at the place of business with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and at the place of residence, the personal income tax on income paid employees engaged in activities in respect of which the specified single tax is applied should be transferred to the budget at the place of registration of an individual entrepreneur in connection with the implementation of such activities.

An individual entrepreneur who is a tax agent should also submit information on the income of individuals in the relevant tax period and the amounts of taxes accrued and withheld in this tax period in accordance with paragraph 2 of Article 230 of the Code to the said tax authority.

At the same time, it is necessary to take into account that in certain cases set forth earlier, an individual entrepreneur is not required to register for tax purposes at the place of implementation of activities subject to UTII taxation.

Obligations to pay insurance premiums

Until 2010, individual entrepreneurs who were tax registered as UTII payers were exempted from paying the Unified Social Tax (UST) on the basis of paragraph 1 of clause 4 of Article 346.26 of the Tax Code of the Russian Federation.

At the same time, individual entrepreneurs - payers of UTII were obliged to pay insurance premiums for mandatory pension insurance and contributions for mandatory social insurance from accidents on . At the same time, UTII payers had the right to reduce the amount of UTII calculated for the tax period by the amount of insurance premiums paid for compulsory pension insurance for the same period of time (within the calculated amounts), but not more than 50 percent (paragraph 2 of Article 346.32 of the Tax Code RF).

In accordance with Part 1 of Article 1 and Part 1 of Article 62 of Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Funds of Compulsory Medical insurance” (hereinafter referred to as Law No. 212-FZ) from January 1, 2010 on the territory of the Russian Federation, new order payment of insurance premiums to the Pension Fund of the Russian Federation (PF), the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation), the Federal Compulsory Medical Insurance Fund (FFOMS) and the territorial compulsory medical insurance funds (TFOMS), which replaced the payment of UST.

At the same time, insurance premiums for compulsory social insurance against accidents at work and occupational diseases remain. Law No. 212-FZ, which introduced a new procedure for paying most insurance premiums, does not apply to legal relations related to their calculation and payment (Part 2 of Article 1 said Law No. 212-FZ).

Payers of insurance premiums, in accordance with Part 1 of Article 5 of Law No. 212-FZ, are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1. persons making payments and other remuneration to individuals:

• a) organizations;
• b) ;
• c) individuals who are not recognized as individual entrepreneurs;

individual entrepreneurs, lawyers, notaries in private practice ( payers of insurance premiums that do not make payments and other remuneration to individuals ), unless the federal law on a specific type of compulsory social insurance provides otherwise.

In accordance with the above list, those individual entrepreneurs who attract hired workers belong simultaneously to both categories of payers of insurance premiums. Therefore, they are required to calculate and pay insurance premiums for each reason. This procedure is provided for by Part 3 of Article 5 of Law No. 212-FZ.

As a result of the entry into force of Law No. 212-FZ, starting from January 1, 2010, individual entrepreneurs who are UTII payers, in addition to contributions to compulsory pension insurance and contributions to compulsory insurance from accidents at work and occupational diseases, are also required to pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory medical insurance.

At the same time, as before 2010, in accordance with paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation (as amended by Federal Law No. 213-FZ of July 24, 2009), the amount of tax calculated based on the results of the tax period can be reduced by the amount paid for the same period of time insurance premiums (within the calculated amounts), but also not more than 50 percent.

Please note that in fact in 2010 UTII payers will only pay contributions for mandatory pension insurance and insurance against industrial accidents. This is due to the fact that for 2010, a rate of 0% is set for contributions in case of temporary disability and in connection with maternity and compulsory health insurance (paragraph 2 of part 2 of Article 57 of Law No. 212-FZ and a letter from the Ministry of Finance of Russia dated September 30, 2009 No. 03-11-09/332).

Now let's consider the issue of registering an individual entrepreneur as a payer of insurance premiums in the event that he carries out activities subject to UTII.

In accordance with Article 6, Clause 2 of Part 3 of Article 29 of Law No. 212-FZ, territorial bodies of the Pension Fund of the Russian Federation and territorial compulsory medical insurance funds, on the basis of information on the registration of insurers in the relevant extra-budgetary fund, independently record payers of insurance premiums (Part 1 of Article 6 of the Law No. 212-FZ). Thus, if on January 1, 2010 an individual entrepreneur was already registered with extra-budgetary funds as an insurer, then in connection with the entry into force of Law No. 212-FZ, he will not have to re-register. In addition, the territorial branches of the Pension Fund of the Russian Federation independently register as payers of insurance premiums for compulsory health insurance entrepreneurs, lawyers and private notaries who pay only insurance premiums for themselves. To do this, they conduct a reconciliation with the territorial health insurance fund (part 2 of article 6 of Law No. 212-FZ). The participation of an individual entrepreneur in this procedure is not required.

Also, the participation of an individual entrepreneur is not required if he is registered for the first time as an insurer in extra-budgetary funds. In this case, the tax authority is obliged to send to the divisions of the Pension Fund of the Russian Federation, the FSS of the Russian Federation and the TFOMS information about the individual entrepreneur entered in the Unified State Register of Individual Entrepreneurs. Based on the information received, extra-budgetary funds, in turn, will register an individual entrepreneur as an insurer. This procedure, in particular, follows from paragraph 2 of paragraph 1 of Article 11 of Federal Law No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, paragraph 2 of Part 1 of Article 9.1 of the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On health insurance citizens in the Russian Federation.

Note

As already noted, insurance premiums paid at the place of registration can be accepted by an individual entrepreneur when calculating UTII payable at the place of his tax accounting(place of taxable activity). Similar explanations were given by the Ministry of Finance of Russia in relation to insurance premiums for compulsory pension insurance (letter No. 03-11-05/46 dated March 12, 2007).

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When calculating UTII and filing a tax return, it is advisable to take into account the opinion expressed in the letter of the Ministry of Finance of the Russian Federation dated January 29, 2010 No. 03-11-06 / 3/14. In response to the taxpayer's question about whether it is possible to reduce the amount of UTII calculated for the tax period for each region by the amount of insurance premiums to the Pension Fund paid at the taxpayer's location in Moscow, it was, in particular, said:

“... According to clause 1.2 of the Procedure for filling out a tax return for a single tax on imputed income for certain types of activities, approved by order of the Ministry of Finance of Russia dated 08.12.2008 No. 137n (hereinafter referred to as the Procedure), tax returns for this tax organizations and individual entrepreneurs submit to the tax authorities at the place of their registration as taxpayers of the single tax on imputed income.

The payment of a single tax on imputed income is carried out by organizations and individual entrepreneurs also at the place of their registration as taxpayers of the specified tax.

Section 3 "Calculation of the amount of a single tax on imputed income for the tax period" of the declaration and sec. VI Procedure provides for the determination of the amount of a single tax on imputed income payable for the tax period, as a whole for the taxpayer. The specified amount of the single tax on imputed income is determined by reducing the amount of the calculated tax by the amount of insurance premiums for compulsory pension insurance.

The distribution of the amount of the unified tax on imputed income calculated in the indicated order for each place of business is provided for in Sec. 1 "The amount of a single tax on imputed income for certain types of activities payable to the budget, according to the taxpayer" of the declaration and sec. IV order.

You can also cite the opinion expressed in the letter of the Ministry of Finance of the Russian Federation dated July 9, 2008 No. 03-11-04 / 3/324, according to which, since the amounts of a single tax on imputed income are subject to transfer to the budget at the place of business, a decrease in the amount of a single tax on imputed income on the amount of insurance premiums for compulsory pension insurance is also carried out for each place of business, i.e. for each municipality separately, and not for the organization as a whole.

It should be noted that until 2010 on the issues of reducing UTII by pension contributions many clarifications of regulatory authorities have been issued, and significant judicial practice has also developed. It can be assumed that they remain relevant at the present time when other insurance premiums are deducted from the amount of accrued UTII.

In addition to the above, it must be taken into account that if an individual entrepreneur reports on UTII not at the place of residence, then as a basis for including data on calculated and paid insurance premiums for compulsory pension insurance and accident insurance premiums, tax authorities may require calculation of the corresponding amount of contributions, as well as copies of payment documents on their payment, certified by the tax authority at the place of registration.

However, such requirements do not quite comply with the provisions of the Tax Code of the Russian Federation, which is also confirmed by the decisions of the judicial authorities: in relation to the calculation of the amount of contributions for compulsory pension insurance - the decision of the Federal Antimonopoly Service of the Urals District dated April 26, 2007 No. Ф09-2902 / 07-С3, in relation to certified copies of payment documents - resolutions of the FAS of the West Siberian District of December 26, 2006 No. F04-8629 / 2006 (29617-A75-27), FAS of the East Siberian District of July 5, 2004 No. A19-21048 / 03-43- F02-2419/04-S1.

Footnotes

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The place of registration of an individual entrepreneur is one of the key issues that must be resolved before obtaining the status of an entrepreneur. Let's figure it out: which of the many tax inspectorates should I apply for in the P21001 form?

Registration of IP at the place of residence

Most citizens of the Russian Federation have no problems with how to find out the place of registration of an IP. If an individual is registered and lives at the same address and intends to conduct business in the same locality, he needs to go to the local tax office. And only in large cities there are special IFTS that deal with state registration. The Internet will help determine the place of registration of an individual entrepreneur, for this you need to go to a special search form on the official website of the Federal Tax Service.

In a situation where the registration differs from the actual place of residence, it will be more difficult to determine the address of the place of registration of the IP. You need to know that, unofficially renting an apartment or living with relatives, an individual cannot count on opening an individual entrepreneur at this address, and not at the place of registration.

Registration of IP at the place of residence

The Federal Tax Service allows the possibility of registering an individual entrepreneur at the place of temporary registration. This happens, in particular, if a citizen was removed from the registration register in one city, but he has not yet registered a residence permit at a new place of residence.

In order to register an IP not at the place of registration, you need to submit a temporary residence document along with an application P21001, a passport, TIN and a receipt for payment of the state fee. It is important that the applicant has lived at the temporary registration address for at least six months. You should be prepared for the fact that the authenticity of the temporary registration will be verified by the tax authorities.

When filling out the P21001 application in our service, we also focus the attention of the future entrepreneur on the difference between the place of residence and the place of stay

Please note: IP registration not by registration is carried out only for the period of validity of the certificate of temporary registration. It is in the interests of the applicant that this period be at least six months, although the law does not directly prohibit the registration of an individual entrepreneur for a shorter period.

Foreign citizens and stateless persons also have the right to register an individual entrepreneur in the tax office at the place of residence - the address indicated in the residence permit or temporary residence permit. Refugees who have acquired temporary registration in Russia can also register individual entrepreneurs.

Foreigners, stateless persons and refugees need to keep in mind that as soon as the document that gives the right to temporary residence in the Russian Federation is canceled, the IP registration certificate will also be canceled. The Migration Service does not delay in submitting information to the tax office: problems with registration will result in the closure of the IP within 5 days.

Registration with the IFTS at the place of business

If an individual entrepreneur acts as a taxpayer on a general or simplified taxation system, then he must submit a tax return to the inspection at the address of registration. As for the UTII and PSN regimes, this is a special case.

Accounting for UTII payers is carried out at the place of business, moreover, this address may differ from both registration and temporary registration. For example, an individual has registered an individual entrepreneur in Saratov, temporarily resides in Moscow, and conducts business in Tula. In this case, the entrepreneur who has chosen UTII must apply to the Tula IFTS, where he will be registered, submit a declaration and pay an imputed tax. The exception is entrepreneurs specializing in passenger and cargo transportation, peddling or delivery trade.

Other individual entrepreneurs who are registered with the tax office and wish to conduct activities outside the place of registration must, within 5 days, submit a notification of the transition to UTII to the IFTS that manages the territory where the object of commercial activity is located.

If an entrepreneur expands his business by entering new regions, he must each time apply to the territorial tax authorities in order to be registered as a single tax payer on imputed income. Thus, an entrepreneur on the “imputation” can be taken into account by several tax inspectorates at once. Please note: this is not registration of an individual entrepreneur at the place of business, but registration as an imputed tax payer.

A similar scenario of interaction with the tax authorities involves the patent system of taxation (PSN). The fact is that a patent is valid in a certain territory, and an application for a patent is submitted directly to the tax office at the place of its validity. Since 2014, this application has been allowed to be submitted along with documents for registering an individual entrepreneur - provided that the place of registration of the individual entrepreneur and the place of activity are the same. If the individual entrepreneur did not immediately assess the prospects for working on the PSN, he is allowed to switch to this tax regime 10 days (no later than) before the start of applying the patent taxation system.

When opening a new outlet, catering establishment or something similar in another region, an individual entrepreneur can. And it will not necessarily be the same as the individual entrepreneur used earlier. Therefore, we propose to consider various situations and understand everything in detail.

The new business will operate on a general basis

So, in relation to the new business will apply general system taxation. This is possible when everything is conducted on the general taxation regime. Or, for example, in one's own region an individual entrepreneur pays a single tax on imputed income, while such a special tax regime has not been introduced in a new region.

Do I need to register

This is the first question that arises when expanding activities. Is it relevant for individual entrepreneurs whose activities are taxed in accordance with the general regime? No, and here's why.

As a general rule, registration of an individual entrepreneur is carried out at the place of his residence (clauses 1 and 3 of article 83 of the Tax Code of the Russian Federation). This rule also applies in this situation. Thus, if your activity in the new region will work on a general basis, you do not need to register with the tax office at the place of its implementation.

The answer to this question follows from the previous one. Since you do not need to register with another tax office, then an individual entrepreneur should pay taxes on income from a new direction using the same details. That is, personal income tax from all your income, he will pay at the place of residence.

The same is true for income tax returns. Declaration in form 3-NDFL (the form was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/ [email protected]) an individual entrepreneur must submit to his tax office at the place of residence, indicating in it all income and expenses, including those received and carried out in another region. Note that it is also not necessary to start a new Book of Accounting for Income and Expenses and Business Transactions for activities in the new region.

However, there is one caveat. If, as a result of expanding activities, income increases by more than 50%, an individual entrepreneur will also need to submit a declaration to his tax office indicating the planned amount of income for 2014 (clause 10, article 227 of the Tax Code of the Russian Federation). In this case, the tax office will recalculate the amount of advance payments for personal income tax. Recall that a declaration indicating the estimated amount of income is submitted in the form 4-NDFL, approved by order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3 / [email protected]

New business will be subject to UAT

Suppose that an individual entrepreneur who is an agricultural producer and pays the UAT, expands his business by transferring part of it to another region. And income from activities in the new region will also be subject to UAT.

Note that it is important here to continue to comply with the restriction given in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation. That is, for the further application of the UAT payment regime for an individual entrepreneur, it is important that the share of income from the sale of agricultural products in total income is at least 70%.

Do I need to register

As with the general taxation regime, a general rule applies to individual entrepreneurs paying unified agricultural tax. Individual entrepreneurs must be registered with the tax office at the place of residence (clauses 1 and 3 of article 83 of the Tax Code of the Russian Federation). Accordingly, it is not necessary for individual entrepreneurs who are UAT payers to additionally register with the new tax office in another region.

Where to pay taxes and submit reports

The ESHN is paid at the place of residence of an individual entrepreneur (clause 4, article 346.9 of the Tax Code of the Russian Federation). It does not matter where exactly the income from which it is paid was received.

The same is true for tax returns. The tax declaration for the UAT is submitted to the tax office at the place of residence of an individual entrepreneur (subparagraph 2, paragraph 1, article 346.10 of the Tax Code of the Russian Federation). And it reflects all income and expenses, including those received (carried out) in other regions. Accordingly, the Book of Accounts is also kept the same - for all business transactions.

Note! Individual entrepreneurs cannot have separate subdivisions
Often entrepreneurs are interested in this issue. Do they need to register a separate subdivision if they started their activity in another region? Should an entrepreneur notify the tax office about his separate subdivision if he has created stationary jobs in a new region? The answer is negative. Based on the provisions of paragraph 1 of Article 11 of the Tax Code of the Russian Federation, a separate subdivision can be exclusively with the organization. And individual entrepreneurs do not have divisions.

New business works on USN

The situation when a business in a new region will work on a “simplified system” is possible if an individual entrepreneur has previously applied for a transition to a simplified system.

Do I need to register

As in the previous cases, it is not necessary to register with the tax office at the place of new activity. Individual entrepreneurs must be registered with the inspectorate at the place of residence - this rule also applies if the simplified taxation system is applied.

Where to pay taxes and submit reports

With taxes and reporting, "simplifiers" working in another region will also not have any difficulties. The payment of tax under the simplified system is made at the place of residence of an individual entrepreneur (clause 6 of article 346.21 of the Tax Code of the Russian Federation). And this applies to tax on the simplified tax system, paid on all income, including those received in another region.

tax return according to the simplified tax system, at the end of the tax period, individual entrepreneurs must also submit to the tax office at the place of residence (clause 1 of article 346.23 of the Tax Code of the Russian Federation). And also it should indicate all income, regardless of the region in which they were received.

You do not need to start a new Book of Income and Expenses for activities in another region. Record all indicators in the same Book of Accounts.

Example 1. Individual entrepreneur A.P. Kirpichev uses the simplified tax system and is engaged in food retailing. The merchant is registered in Moscow. In December 2013, the entrepreneur opened another store in Shchelkovo, Moscow Region. What are the tax consequences if an individual entrepreneur would also like to apply the simplified tax system for a new store?

If an individual entrepreneur does not want to apply the taxation system in the form of UTII in relation to a store in Shchelkovo, but prefers a simplified system, then he does not need to register with the tax office in Shchelkovo. It is enough to be registered with the tax office at the place of residence - in Moscow.

Tax under the simplified tax system on all income, including from a store in Shchelkovo, an individual entrepreneur must transfer according to the details of the Moscow tax office. And it is also necessary for an individual entrepreneur to report on tax under the simplified tax system on all income at the tax office in Moscow.

New business is transferred to the payment of UTII

Now the situation is different - an individual entrepreneur started a business in a new region and decided to pay UTII in relation to him. Recall that not the entire business is transferred to the taxation system in the form of UTII, but only certain types of activities, therefore this taxation regime can be combined with others.

Do I need to register

According to paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, individual entrepreneurs who have expressed a desire to apply the taxation system in the form of UTII must register at the place of business. Thus, if you started an activity in a new region and decided to pay UTII, then you will have to register with the tax office in this region.

True, there is an exception to this rule. It concerns UTII payers who provide motor transportation services for transportation (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation), engaged in distribution or peddling retail trade (subclause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation) or performing advertising services with the use of external and internal surfaces of vehicles (subclause 11, clause 2, article 346.26 of the Tax Code of the Russian Federation). These entrepreneurs also need to register as UTII payers, but only at the tax office at the place of residence (clause 2 of article 346.28 of the Tax Code of the Russian Federation).

Note that if you are already registered with the tax office for any reason, then if you start conducting “imputed” activities, you still need to register as a UTII payer. This is confirmed by the Ministry of Finance of Russia in a letter dated September 27, 2010 No. 03-02-08 / 58.

A few words about how to register as a UTII payer. Within five days from the moment you became a UTII payer, that is, you started working in a new region, you need to submit an application to the tax office. An application for registration of an individual entrepreneur as a UTII payer is submitted in the form No. UTII-2, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected] In the application itself, indicate the full name, OGRNIP and the date of commencement of the activity in respect of which UTII will be paid. And in the annex to the application, fix the address where the new business is located, and the code of the type of activity. Codes of types of entrepreneurial activity can be found in Appendix No. 5 to the Procedure for filling out a UTII declaration, approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / [email protected]

Where to pay taxes and submit reports

UTII is paid at the place of registration as a payer of this tax (clause 1, article 346.32 of the Tax Code of the Russian Federation). Therefore, if you have registered in a new region as a UTII payer, then you will need to transfer tax using the details of this tax office. It will be necessary to submit quarterly tax returns for UTII to the same tax office (clause 3 of article 346.32 of the Tax Code of the Russian Federation).

Example 2. Individual entrepreneur I.S. Surkov provides tailoring services. It is registered in Elektrostal, Moscow Region, and uses common mode taxation. In December 2013, an individual entrepreneur decided to open a new point in the city of Vladimir and pay UTII from income received there. Where does an individual entrepreneur need to register as a single tax payer on imputed income?

When providing household services, UTII payers must register at the place of business. Thus, an individual entrepreneur must register with the tax office in Vladimir by submitting an application there in the form No. UTII-2. Single tax he will also need to transfer to the details of the tax inspectorate in the city of Vladimir and submit a tax return for UTII to the same inspectorate.

New business is transferred to the patent system

Finally, while expanding his business in a new region, the sole proprietor decided to acquire a patent. Recall that it is possible to apply the patent taxation system if this special tax regime is introduced in the region. In addition, a patent can be obtained when carrying out the types of activities specified in paragraph 2 of Article 346.23 of the Tax Code of the Russian Federation. At the same time, the average number of employees of an individual entrepreneur for all types of activities for the tax period should not exceed 15 (clause 5 of article 346.23 of the Tax Code of the Russian Federation).

Do I need to register

A patent is valid only on the territory of the region indicated in it (clause 1, article 346.45 of the Tax Code of the Russian Federation). However, the legislation does not prohibit an individual entrepreneur from obtaining several patents in different regions. That is, if you want to obtain a patent in the region where you are not registered, you need to submit an application to one of the tax inspectorates of this region. And any - at your choice. In this case, an application for registration is not required. According to paragraph 1 of Article 346.46 of the Tax Code of the Russian Federation, registration of an individual entrepreneur applying the patent taxation system is carried out by the tax authority to which he applied for a patent within five days. The application form for a patent No. 26.5-1 was approved by order of the Federal Tax Service of Russia dated December 14, 2012 No. ММВ-7-3/ [email protected]

Where to pay taxes and submit reports

Everything is simple here. The patent must be paid at the place of tax registration (clause 2, article 346.51 of the Tax Code of the Russian Federation). That is, according to the details of the tax office that issued it. There is no need to submit a tax return under the patent system (Article 346.52 of the Tax Code of the Russian Federation). If you do not apply the patent system in your region, then in addition to the income related to activities on a patent, you will have to keep another Book of Accounts. The form of the Book of Accounting for Sales Income for Individual Entrepreneurs Using the Patent System was approved by Order of the Ministry of Finance of Russia No. 122n dated October 22, 2012.

How to pay payroll taxes and contributions if employees are accepted in the new region

Let's look at one more question. It can arise for any individual entrepreneur, regardless of the applicable taxation system.

If an entrepreneur hires workers, he needs to pay workers wages. At the same time, he must fulfill the duties of a tax agent for personal income tax, that is, withhold tax from the income of employees and transfer it to the budget.

In addition, from payments in favor of individuals, it is necessary to pay insurance premiums to off-budget funds.

Question: what are the details for paying personal income tax and insurance premiums and where to report if employees work in a different region from which an individual entrepreneur is registered?

We answer. If an individual entrepreneur hires workers, he must register with a branch of the Pension Fund of the Russian Federation within 30 days from the date of the conclusion of the first employment contract (clause 1, article 11 of the Federal Law of December 15, 2001 No. 167-FZ). It is necessary to register with the FSS of the Russian Federation no later than 10 days from the date of the conclusion of the first employment contract (clause 3, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ, article 6 of the Federal Law of July 24, 1998 No. 125- FZ). And as in pension fund of the Russian Federation, and in the FSS of the Russian Federation, an entrepreneur needs to register with the territorial office at the place of residence.

It turns out the following situation. If you already had employees before you entered into employment contracts with individuals in the new region, then you do not need to perform additional actions. You are already registered with the Pension Fund of the Russian Federation and the FSS of the Russian Federation at the place of residence. You do not need to register with the Pension Fund of the Russian Federation and the FSS of the Russian Federation at a new place of business.

If in the new region you hire the first workers, then you need to register as a payer of contributions from payments in favor of individuals in the Pension Fund of the Russian Federation and the FSS of the Russian Federation. But again, at the place of residence.

Accordingly, you will also pay insurance premiums from payments in favor of all individuals working for you at the place of residence. And you need to report to extra-budgetary funds where you are registered (clause 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

Note that individual entrepreneurs pay insurance premiums for themselves and report on them also at the place of residence.

As for personal income tax, then, performing the duties of a tax agent, you must transfer it to the place of your registration (clause 7, article 226 of the Tax Code of the Russian Federation). And as we found out, all individual entrepreneurs must be registered with the tax office at the place of residence. And tax agents are also required to report on the income of individuals at the place of their registration (clause 2, article 230 of the Tax Code of the Russian Federation). That is, also to the tax office at the place of residence of an individual entrepreneur.

In conclusion, we present a table in which we have brought together all of the above.

Payment of taxes and contributions by entrepreneurs when doing business in another region (not at the place of residence)

tax or fee	Do I need to additionally register with the tax office in the new region?	Where to pay	Where to report
Personal income tax from the income of an entrepreneur (general mode)		At the place of residence	At the place of residence
Tax under the simplified tax system
	Yes, you need to register as a UTII payer	Location of activity. If an individual entrepreneur conducts a delivery or peddling trade, is engaged in transportation or provides advertising placement services on transport, you need to pay tax at the place of residence	Location of activity. If an individual entrepreneur conducts a delivery or peddling trade, is engaged in transportation or provides services for placing advertising on transport, you need to report on tax at the place of residence
patent system	Yes, you need to apply to any tax office of the new region to obtain a patent	Place where the patent was obtained	Place where the patent was obtained
Personal income tax from payments in favor of individuals		At the place of residence	At the place of residence
Insurance premiums from payments to individuals

December 2013

Everything is simple here, because when working on a general or simplified system, entrepreneurs must be registered at the place of registration, submit reports and pay taxes there. And it does not matter where the business is actually conducted: in your city or on the other side of Russia.

Since 2011, there has been less running around for businessmen: if an individual entrepreneur changes his registration address, there is no need to go to the authorities and notify the tax authorities about this. This will be done by the FMS body within 10 days, when the businessman submits his passport for registration there.

The tax, in turn, will make changes to the USRIP within 5 days, deregister the entrepreneur with the old IFTS and register with the new one, and also notify the PFR, FSS and Rosstat of the changes, so you don’t need to go there either. The entrepreneur will receive a notification by mail about registration with the new inspection. If an individual entrepreneur has changed the address of registration within the same city, settlement, then the IFTS will remain the same.

Temporary registration, if the main one is maintained, does not oblige the entrepreneur to change the IFTS. But if there is no other registration besides the temporary one, then it is necessary to register where the temporary one is registered.

UTII

The specifics of this regime is such that it is necessary to be registered and pay imputed tax to the inspectorate of the region where the activity is carried out. If a businessman works on imputation in different cities, then you need to report to the inspectorate of each of them.

At the same time, the main place of registration of a businessman remains the tax office by registration. You need to report and pay there if the individual entrepreneur additionally has a business on the simplified tax system.

If the IP address has changed, the procedure will be the same - the IFTS will independently make changes to the USRIP, and, if necessary, register it with another inspection. But as a UTII payer, the entrepreneur will remain where he works.

You will have to contact the IFTS if a businessman is engaged in such types of imputed activities as cargo transportation, advertising on transport, peddling or delivery trade. The fact is that these types of activities involve the payment of taxes not at the place of doing business, but at the place of main registration. Having changed the address, it will be necessary to independently register in the new tax office as a UTII payer.

PSN

Just like with UTII, in order to work for PSN, you need to be registered at the place of residence and additionally register with tax addition the locality where the work on the patent will be carried out. Funds for a patent are transferred to the same tax office.

If the IP registration address has changed, this will not affect the work on the patent - the tax office will register it with the new IFTS, but as a PSN payer, it will remain in the previous inspection.

Insurance premiums and personal income tax for employees

Entrepreneurs pay personal income tax for employees on UTII and PSN where they operate, and on the simplified tax system and OSNO at the place of registration. But insurance payments for themselves and for employees are always transferred to the inspectorate at the place of residence, and if the individual entrepreneur has changed his registration address, contributions will have to be paid to the new inspectorate.

Your business may be scattered all over Russia, but accounting will be in perfect order if you keep it in the My Business service. Expand your geography, combine modes, hire employees, grow and get rich, and we will take care of the routine. The service will calculate taxes, contributions, help you fill out reports and send them to authorities directly from personal account. Register - it's convenient with us!

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In order to start your own business, you need to register as a businessman. In Russia, the most common form of business is individual entrepreneurship. How to determine where an individual entrepreneur should be registered?

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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concept

An individual entrepreneur is an individual legally registered and carrying out entrepreneurial activities in accordance with applicable law. An individual entrepreneur has all the rights and obligations of a legal entity.

Registration of an individual entrepreneur is the entry into the unified register of information about this entrepreneur. An individual entrepreneur can carry out its activities only after it has passed state registration.

Legislation

Sole proprietorship is allowed in our country with 1986 the year it was adopted.

To date, there is no separate law that would regulate the activities of individual entrepreneurs. The regulatory framework for individual entrepreneurs does not have a single document, and is part of other laws and regulations.

Registration of an individual entrepreneur in the tax

In order to start activities as an individual entrepreneur, you must go through the registration procedure with the tax office. This can only be done at the place of permanent registration.

Such “attachment” to permanent registration is due to the fact that an individual entrepreneur is an individual who has the rights and obligations of a legal address, but does not have his own legal address.

Registration at the place of permanent registration is necessary in order to avoid "lost" entrepreneurs.

Registration of an individual entrepreneur at the place of business is necessary if he is engaged in some of the activities listed in and applies UTII.

By place of residence or residence

You can register an individual entrepreneur only at the place of your permanent residence and operate throughout the country.

This does not mean that an individual entrepreneur must submit reports only in the tax office in which he is registered.

The place of reporting is determined by the taxation system chosen by the individual entrepreneur - either at the place of the main activity, or at the place of residence.

If an individual entrepreneur officially resides in another area, then he must have a temporary registration. But you cannot register your business at this address.

It is not always possible to personally visit the tax office at the place of permanent registration. All documents can be sent by registered mail with notification.

The certificate of registration as an individual entrepreneur will be sent by the tax authorities to the address of the sender.

When choosing a general or simplified system taxation, tax reporting must be submitted by the entrepreneur at the address of permanent registration. This can be done using mail or the World Wide Web.

When choosing an “imputation”, reporting is submitted at the place of activity.

Video: differences from LLC, pros and cons.

In the absence of an entry in the passport

You can register as an individual entrepreneur at the place of temporary registration only in one case - if there is no permanent registration in the territory of our country.

The Russian Constitution provides for freedom of movement throughout the territory of our country. But within 7 days after arriving at a new place of residence, a person must register with the FMS. There he will receive temporary registration.

Out of place of residence

Registration of IP not at the place of permanent residence is prohibited by law. This can be done only if the future entrepreneur does not have permanent registration in our country.

Temporary registration

Temporary registration is granted to a person at the place of his arrival, not at the main place of residence. It does not cancel the basic registration of a citizen.

During 7 days after arriving in another subject of the federation, a citizen must apply to the territorial body of the FMS with their documents to obtain temporary registration.

Its maximum term is 3 years, then you can extend it.

There is no temporary registration stamp in the passport, so a citizen must carry a certificate of temporary registration with him. It is proof that he does not violate the current migration laws.

How will it affect the set of documents in the Federal Tax Service

When registering a citizen as an individual entrepreneur, he must submit the following documents at the place of his permanent registration:

• your passport - original and copy;
• TIN - original and copy;
• application in the form R21001;
• receipt of payment of state duty.

The passport must have a stamp on the place of permanent registration. If not, then the applicant must present to the tax authorities a certificate of temporary registration at the place of arrival.

This document will be relevant only if the future entrepreneur does not have registration in our country at all.

At the place of temporary registration, “temporary registration of individual entrepreneurs” is carried out, that is, it will need to be constantly extended, since the period of registration of a citizen at the place of residence has a limited period.

There is a nuance when registering an IP at the place of temporary registration - it must be registered at this address for at least six months.

Differences in tax reporting

The tax code of our country provides 6 tax regimes that can be applied on the territory of our country - one general regime and five preferential regimes, the application of which requires compliance with special conditions.

Among the preferential regimes, there is one designed specifically for individual entrepreneurs.

However, the most "popular" among entrepreneurs are:

• general mode;
• simplified mode - "simplified" or USN;
• tax on imputed income - "imputation" or UTII.

The frequency of payment of taxes and the “volume” of financial statements depend on the chosen taxation system.

In addition, it depends on where the entrepreneur will take tax reporting- to the tax office at the place of business or at the place of registration.

UTII

System UTII taxation regulated . According to, an individual entrepreneur using the UTII system must submit tax reports at the place of business.

First, he must register with the tax office at the place of his activity. He must submit an application to this tax office within 5 days from the date of commencement of the actual business in this territory.

If an individual entrepreneur carries out the types of activities provided for, then they submit reports at the place of registration.

These activities include:

• provision of motor transport services for the transportation of passengers and goods;
• retail trade through stationary trading facilities that do not have trading floors;
• placement of advertisements using internal and external surfaces of vehicles.

USN

The simplified taxation system is regulated. It says that individual entrepreneurs using such a preferential regime submit tax returns at the place of their permanent registration.

Doing business in another region or subject of the federation does not matter. An individual entrepreneur does not always have the opportunity to personally visit the tax office in another region in order to submit reports.

You can use the following methods:

• by mail, by sending a registered letter with a list of attachments and notification;
• submit reports with the help of a trustee;
  

  For this, in addition to reporting, it is necessary to present a notarized power of attorney.

• by sending reports in electronic form using the Internet or special services.

If the IP is a foreigner

Study entrepreneurial activity on the territory of our country can not only citizens of the Russian Federation, but also citizens of other states.

How to register an IP via the Internet, online, you can find out

Certification of translations

If the documents of a foreigner are filled out in the language of another country, then they must be translated by a translator who has a certificate for such activities.

Each translated document must be certified by a notary.

Timing

According to, from the moment the documents are submitted to the moment the certificate is issued, no more than 5 working days.

If the tax authorities refuse to register an individual entrepreneur, then the refusal must be motivated and submitted in writing.