Confirmation of income is my business. IP: income

Individual entrepreneurs are both employers and tax agents, which complicates the process of confirming income. They, just like employees, are often faced with the need to confirm income in different organizations. For example, at a bank, when applying for an allowance, subsidy, any benefits, or applying for a visa to travel abroad, you must provide information about your income. When working for hire, you have the right to obtain a certificate from your employer; individual entrepreneurs need to confirm their income themselves.

How to confirm the income of an individual entrepreneur working on OSNO or simplified tax system

Individual entrepreneurs using the general taxation system can confirm their income with a declaration in Form 3-NDFL. Entrepreneurs working on the simplified tax system confirm their income with a declaration provided in connection with the application of this taxation system. However, sometimes entrepreneurs on the simplified tax system may additionally be asked to record income and expenses. Since individual entrepreneurs on the simplified tax system are required to maintain this book, it can be copied if necessary. A copy is provided upon request.

Declarations will be required with the stamp of the tax office. Copies certified by the signature of the entrepreneur have no legal force. Therefore, when providing tax reporting, it is worth asking the inspector to stamp acceptance of the declaration on several copies at once.

How to confirm income if an individual entrepreneur uses UTII?

Entrepreneurs who use UTII, when confirming their income, cannot use a tax return under this tax regime, since it does not contain data on real revenue, but only estimated income. Also, entrepreneurs on UTII are not required to keep records of their income. This greatly complicates the income verification process. Entrepreneurs on UTII, in order to confirm their income, can, on their own initiative, keep records of income or confirm it with primary documents. In this case, income accounting must be documented, that is, the accounting document must contain the following details: TIN and full name of the entrepreneur, his registration number, name, place and date of preparation, signature and seal, if available. Such an accounting document must contain information that the business transaction was carried out and the amount. Since, when applying UTII, entrepreneurs report quarterly, the results in the accounting document should be summed up quarterly, separately highlighting the annual result.

As a rule, a certificate signed by the entrepreneur himself is not accepted, but exceptions are possible. Then you may additionally need a document confirming registration as an individual entrepreneur, as well as documents that confirm the receipt of income, for example, a book of income and expenses or a free-form accounting document.

Obtaining a certificate from the tax authorities

Tax control authorities do not have the obligation to issue income certificates for individual entrepreneurs. However, some regional tax services are accommodating to businessmen and preparing documents of this kind for individual entrepreneurs who have made a request. In order to obtain a certificate from the tax office, you need to submit a corresponding request to the inspectorate at the place of registration. The request form is optional. The issuance of a certificate or decision on refusal occurs within 30 days. There is no point in challenging the refusal to issue such a certificate, since no regulatory document stipulates the obligation of the tax authorities to issue such documents.

Sample income certificate for individual entrepreneur

The period during which the individual entrepreneur’s income certificate is valid

Income certificates for entrepreneurs do not have a set validity period. Various government bodies, banks and other organizations have their own requirements for the validity period of documents confirming the income of individual entrepreneurs. Therefore, you should check the validity period with the organization where the certificate will be provided.

Conclusion

Based on the above, we can conclude that the most accurate way for individual entrepreneurs to confirm their income is to submit a declaration in Form 3-NDFL, and the mark of the tax authority is required. When applying the simplified tax system, you should use the declaration for this tax. However, in the absence of a declaration or at the request of the authority in which you need to confirm your income, it may be necessary to provide either income accounting documents or primary documents confirming the receipt of revenue. Therefore, it is recommended to keep documentary records of income from business activities, regardless of the taxation system applied, and also to store all primary documents, ensuring their proper execution.

The amount of business income must be known not only for correct taxation, but also in many other cases. For example, it is required for an entrepreneur to obtain a loan from a bank, for a foreign entrepreneur to provide information to the migration service, to confirm the right to state benefits for entrepreneurs with children, etc. Those who apply different taxation systems for individual entrepreneurs determine income in accordance with the rules of the Tax Code of the Russian Federation. Let's look at them.

Imputed, possible and actual income

We show in the table how, depending on the chosen system, an entrepreneur’s income can be determined.

Tax system	Type of income	Defining norms of the Tax Code of the Russian Federation
UTII	Imputed	Art. 346.29 Tax Code of the Russian Federation
PSN	Possible	Art. 346.48 Tax Code of the Russian Federation
OSN	Actual	Ch. 23 Tax Code of the Russian Federation
simplified tax system		Clauses 1 and 2 of Art. 248 Tax Code of the Russian Federation
Unified agricultural tax		Clauses 1 and 2 of Art. 248 Tax Code of the Russian Federation

If an entrepreneur, along with the taxation system he uses, uses UTII and (or) PSN, then the amount of imputed and (or) possible income must be included in the total income.

When the amount of income is determined, the question arises of how an individual entrepreneur can confirm his income for certain purposes.

We confirm actual income

The income of an entrepreneur is reflected in the declaration for the tax period. The declaration is an official statement of the individual entrepreneur to the state (represented by the tax authorities) about the results of business activities. The declaration is signed by the entrepreneur to confirm the completeness and correctness of the information reflected in it.

Therefore, the only confirmation of an individual entrepreneur’s income will be a declaration submitted to the authorized body at the end of the tax period.

Such a declaration must contain a note indicating its acceptance by the controllers. Depending on the method of presentation, this will be either a stamp of the receiving inspectorate and an inspector’s mark on a paper copy of the document, or a receipt from the tax authority on acceptance of the electronic document.

There are often cases when an organization that has requested proof of income from an individual entrepreneur requires a copy of the declaration on paper with an imprint of the inspectors’ stamp, even when an electronic document is submitted to the inspection.

If the individual entrepreneur is interested in fulfilling such a requirement, he can print out the submitted report and ask the inspector to put an inspection stamp on it, the date and the incoming number assigned to the document during electronic data exchange.

In conclusion, we repeat that the question of how to confirm the income of an individual entrepreneur using the simplified tax system, unified agricultural tax or OSNO has only one correct answer - with the help of a declaration for the tax period submitted to the regulatory authorities.

We confirm imputed or possible income

The real income of an entrepreneur using UTII or PSN may differ from the estimated income (imputed or receivable). Therefore, entrepreneurs using these systems also wonder how to confirm the income of an individual entrepreneur for a bank, migration service, social security authorities and others, and what kind of income should be confirmed - real or estimated.

To confirm income by an entrepreneur using PSN, it is possible to use two documents:

• patent (it indicates the amount of income that can be received);
• income accounting book for individual entrepreneurs on the PSN (it indicates the actual income received).

To confirm the real income received by an entrepreneur on PSN, the book must be laced, numbered, certified with the seal of the individual entrepreneur and, possibly, with the stamp of the tax office. The inspection will affix a stamp only if one copy of such a book is given to it.

To confirm income for an entrepreneur using UTII, there is no alternative to a declaration. The law does not establish a method for accounting for the income of individual entrepreneurs using this system. Therefore, the only document confirming the income of an individual entrepreneur will be a declaration. Even if the real income differs significantly from the imputed one.

Document requirements vary from bank to bank, but they agree on one thing - the entrepreneur must confirm income sufficient to receive a loan.

Standard list of documents for individual entrepreneurs to obtain a mortgage:

• Passport of a citizen of the Russian Federation.
• Application form for a loan according to the Bank’s standard form.
• Documents confirming the marital status of the Borrower/Co-borrower (copy of marriage certificate, copy of children’s birth certificates, copy of divorce certificate).
• Military ID (for men under 28 years of age).
• Certificate of registration of individual entrepreneur.
• Certificate of assignment of TIN.
• An extract from the Unified State Register of Individual Entrepreneurs can be printed from the website without a tax mark; with a mark from the Federal Tax Service, you must order it through the individual entrepreneur’s personal account.
• A document confirming the borrower’s income depends on the tax regime of the individual entrepreneur.

List of documents confirming the income of individual entrepreneurs on the simplified tax system:

Documents for a mortgage for individual entrepreneurs on UTII

Entrepreneurs on UTII show the bank UTII Declarations to confirm their income. Because reporting on UTII is quarterly, then to determine the amount of annual income, the indicators of line 100 in the declarations for the 1st, 2nd, 3rd and 4th quarters are added up. Tax is deducted from the total income.

The imputed income from the declaration may differ significantly from the actual income of the entrepreneur, which will have an unfavorable effect on the loan amount. In order to confirm income, individual entrepreneurs can additionally provide bank statements or certificates in any form.

Confirmation of income for an individual entrepreneur's mortgage on the Patent

Confirmation of the income of an individual entrepreneur on the patent taxation system is the Patent for the use of PSN and the Book of accounting for the income of the individual entrepreneur on the patent.

The patent contains the amount potential income for this type of activity of the individual entrepreneur and the tax is calculated from this amount. But actual income an entrepreneur is usually significantly higher (this is the advantage of PSN). Therefore, to confirm income on a patent, it is important to provide exactly income book, in which entrepreneurs record the receipt of money.

The tax paid on the patent and the amount of insurance premiums of the individual entrepreneur are subtracted from the amount of income, because On a patent, contributions do not reduce tax.

Income of individual entrepreneurs on the general taxation system for the bank.

If an individual entrepreneur applies the general taxation regime and pays personal income tax, then confirmation of income for him is the 3-NDFL declaration. Income for the bank is considered to be the total amount of the tax base from line 060, reduced by the amount of tax on line 070.

Declarations are submitted to the bank with a mark from the tax authority on acceptance of the reporting, or with receipts for acceptance in electronic form, or with a copy of the receipt for sending by registered mail with a description of the attachment.

FAQ

How can an individual entrepreneur obtain a 2-NDFL certificate?

A certificate of income of individuals in form 2-NDFL is filled out only by tax agents. Those. issued by the employer to its employees. An individual entrepreneur cannot apply for 2-personal income tax for himself, because... is not a tax agent. If an entrepreneur combines his own business with hired work, he receives a 2-NDFL certificate from the accounting department at his place of work. At the same time, income from individual entrepreneurs and from the place of work can and should be summed up to obtain a mortgage.

How can an individual entrepreneur receive a deduction for the purchase of housing using the simplified tax system?

The tax deduction applies only to personal income tax payers. If an individual entrepreneur applies special tax regimes (STS, patent, UTII) and does not pay personal income tax, then he cannot take advantage of the deduction.
A deduction is possible if an individual entrepreneur applies the general regime and pays personal income tax or works for hire and the employer pays personal income tax to the budget for him.

Probably, almost every migrant on the way to obtaining Russian citizenship or long-term legalization in Russia was faced with the need to confirm their income: whether it was confirming a temporary residence permit (TRP), obtaining a residence permit (RP) or applying for Russian citizenship. If everything is clear with an employee - go to the accounting department, ask for a 2-NDFL certificate, then in the case of an individual entrepreneur (IP) there are nuances and various options. Let's take a closer look at each of them.

Whether it is worth opening an individual entrepreneur to confirm a temporary residence permit or residence permit is described in detail in this article: . If you ultimately decide to become an individual entrepreneur, then the first thing you should think about when registering is the choice of taxation system. After all, it depends on how you will confirm your income at the Department of Internal Affairs of the Ministry of Internal Affairs and whether you will be able to do this at all.

For clarity, let’s present existing activities in the form of a diagram:

Conventionally existing taxation systems can be divided into two types:

• those that cover all types of individual entrepreneur activities;
• those who are selected for certain types of activities.

Let's look at a specific example:

Sveta plans to open her own manicure studio. In her free time from her main job, she plans to work part-time in a taxi service using her car. When registering as an individual entrepreneur, Sveta will select economic activity type codes 96.02 “Provision of services by hairdressing salons and beauty salons” and 49.32 “Taxi activities” according to the All-Russian Classifier of Economic Activities.

If Sveta chooses a simplified taxation system (submits an application to switch to the simplified taxation system to the registration authority when registering an individual entrepreneur or to the territorial tax office at her place of residence within 30 days after registration -), then she will calculate the tax on all her income from all types of activities according to the chosen system. If you ignore and do not submit this application, the general taxation system (GTS) will be applied to all types of activities.

There is a misconception that not all types of activities can be covered by the simplified tax system. This is wrong. According to the simplified taxation system, there are restrictions on the amount of income received, the number of employees, but not on the type of activity. This means that any type of activity that an individual entrepreneur can engage in can be both on the simplified tax system and on the special tax system.

But even after this, nothing prevents Sveta from “submitting” some of her activities (for example, taxi activities) under the patent taxation system and/or UTII (submitting a separate application). Then Sveta will have to divide her income: from income from a manicure studio she will calculate tax according to the simplified tax system, and from income from a taxi she will pay a fixed tax according to PSN or UTII. Accordingly, Sveta will submit different declarations for each of the taxation systems used. That is, you can be simultaneously on the simplified tax system (or OSN) and on the PSN/UTII for certain types of activities. Only simplified taxation system and OSN cannot be combined with each other, since they are “all-encompassing”.

By the way, even in the absence of activity, the declarations, although “zero”, still need to be submitted! How to pay fixed insurance premiums.

But this was mentioned in the previous article.

Let us dwell in more detail on each of the mentioned taxation systems.

simplified tax system

1) Taxes:
- with simplified tax system 6% (income) = Amount of income * 6%
- with simplified tax system 15% (income - expenses) = (Amount of income - Amount of expenses) * 15%

2) Features (general):
- Reporting is submitted once a year (declaration for individual entrepreneurs - until April 30 of the next year).
- Taxes are paid quarterly - before the 25th day of the month following the quarter.
- Individual entrepreneurs must record their income/income and expenses in the Income and Expense Book.
- The maximum permissible turnover is 150 million rubles per year.
- Some regions may have different tax rates.
- In Moscow, there are “tax holidays” for certain types of activities (usually industrial and social): the tax rate is 0% for two years from the date of registration for individual entrepreneurs registered after 03/18/2015.

3) Features for simplified tax system 6% (income):
- An individual entrepreneur without employees can reduce taxes by the amount of accrued and paid insurance premiums “for himself” up to 100%. To do this, insurance premiums must also be paid quarterly within each quarter.

4) Features for simplified tax system 15% (income - expenses):
- Not all expenses are accepted for deduction (there is a closed list of types of expenses that are accepted for deduction).
- Minimum tax payment – ​​1% of income. It is calculated based on the results of the year.
- Insurance premiums “for yourself” and “for employees” are taken into account as expenses.
- Expenses must be supported by documents.

5) Who benefits ( This point in all cases is very conditional and approximate! There is no single correct and profitable taxation system! Each case is unique!):

simplified tax system 6%

- activities – services
- activity – trade with a margin of more than 50%

simplified tax system 15%
- Individual entrepreneurs and LLCs with small turnover
- activity – trade with a margin of less than 50%

OSN

1) Taxes:
1.1 VAT = VAT accrued (18%/10% of sales) – VAT deductible (VAT on the amount of paid goods and materials, services)
1.2 Personal income tax = (Income (excluding VAT) – Professional tax deductions) * 13% or 30% (resident or non-resident)

2) Features:
- Reporting is submitted quarterly (VAT return - before the 25th day of the month following the quarter. If the declaration is non-zero, then it must be submitted only electronically using an electronic signature) and once a year (personal income tax return (3-NDFL) - before April 30).
- Taxes are paid quarterly (VAT - until the 25th day of the month following the quarter or in three equal installments over three months, personal income tax - until July 15 of the following year).
- Property tax is paid.

3) Who benefits:
- LLC with high turnover
- with customers – VAT payers

PSN

1) Tax= Potential annual income (set at the regional level) * 6% : 12 * Number of months of patent validity

2) Features:
- Valid only in the territory of the subject of the Russian Federation where it was purchased.
- A patent is issued for a period of 1 to 12 months inclusive within a calendar year.
Thus, an individual entrepreneur cannot be on the PSN from the date of registration to December 31, so it is advisable to submit another application for the simplified tax system when registering.

The application for a patent is submitted no later than 10 working days before the start of its validity, or simultaneously with the documents for registration of the individual entrepreneur (in this case, the beginning of the patent validity = registration date).
- Paid in 2 installments (1/3 within 90 days from the date of validity of the patent; 2/3 no later than the day of expiration), if the patent was purchased for a period of more than 6 months, and in full (no later than the day of expiration), if the patent was purchased for a period of less than 6 months.
- Reporting is not submitted. A Book of Income and Expenses (for the patent taxation system) is maintained for internal accounting.

Let’s consider this feature in more detail, because the indulgence from filling out incomprehensible forms and forms, standing in lines at the tax office sounds very tempting. But, as always, there are pitfalls in any tempting offer.

• Firstly, remember that an individual entrepreneur can have several types of activities, and the PSN can only apply to one of them. This means that for other types of activities you will still need to submit a corresponding declaration (even if it’s zero).
• Secondly, the patent tax system operates strictly in whole months. This means that if you want to switch to the PSN from the date of registration of the individual entrepreneur (let’s say this date is August 14), then the maximum validity period of the PSN will be until December 14 of the same year (for the next calendar year you will need to issue a new patent for, rather in total, new rates). That is, in any case, during the year of registration of an individual entrepreneur, for some period of time he will not fall under the PSN.
• And thirdly, a patent may be purchased at a tax office other than the one where the individual entrepreneur is registered at his place of residence (a patent application is submitted at the place of business). In this case, the territorial tax office will not be aware of your patent and will expect a declaration from you. If it doesn’t wait, he can apply appropriate sanctions - block the current account, for example. That is, in the end, behind the beautiful phrase, in fact, the following meaning is hidden: “You can not submit reports on PSN only if you have no other types of activity, the patent was received for the entire calendar year and in the same tax office where you are registered.”

- Insurance contributions to the Pension Fund do not affect the amount of the patent in any way.
- Not all activities are covered by a patent. Each subject of the Russian Federation has its own list of types of activities and the amount of the patent.
- A patent can be obtained in any subject of the Russian Federation. When obtaining a patent in the subject of the Russian Federation where the individual entrepreneur is registered, the application is submitted to the Federal Tax Service at the place of registration of the individual entrepreneur. When obtaining a patent in another subject of the Russian Federation, the application is submitted to any Federal Tax Service of this subject of the Russian Federation. In Moscow, St. Petersburg, Sevastopol you can submit to any Federal Tax Service.
- When filing an application for a patent, they may request copies of individual documents (lease agreement, STS, leasing agreements, etc.).
- Filing an application for a patent is carried out in person, by a notarized power of attorney or by mail; obtaining a patent is either in person as an individual entrepreneur or by a notarized power of attorney.
- Exempts from paying sales tax.
- The maximum permissible turnover is 60 million rubles per year for all patents.
- In Moscow there are “tax holidays” for certain types of activities: the tax rate is 0% for two years from the date of registration for individual entrepreneurs registered after 03/18/2015.
- In other regions there may also be tax holidays - you need to look at the law for each region.

3) Who benefits:
- individual entrepreneurs with incomes significantly higher than the potential annual income;
- Individual entrepreneurs who want to avoid working with cash register systems;
- Individual entrepreneurs who want to avoid the costs of preparing and submitting reports;
- Individual entrepreneur engaged in retail trade in Moscow.

UTII

1) Tax(per quarter) = Basic profitability * Physical. indicator * K1 × K2 × 3 months * 15%

2) Features:
- Each subject of the Russian Federation has its own list of activities that fall under UTII (in Moscow, for example, this taxation system does not operate at all).
- Since 2013, the transition to UTII is voluntary.
- Submission of an application for UTII occurs primarily at the place of business activity (except for taxis, cargo transportation, delivery trade, advertising on vehicles).
- An application for UTII is submitted within five days from the date of commencement of application of UTII.
- Reporting is submitted quarterly, before the 20th day of the month following the quarter.
- Taxes are paid quarterly - before the 25th day of the month following the quarter;
- An individual entrepreneur can reduce taxes by the amount of accrued and paid insurance premiums “for himself” up to 100% if there are no employees. To do this, insurance premiums must also be paid quarterly within each quarter;
- Individual entrepreneurs with employees can reduce taxes by the amount of accrued and paid insurance premiums “for themselves” and “for employees” up to 50%.
- You don’t have to use cash registers, but you must issue a sales receipt upon request.

3) Who benefits:
- individual entrepreneurs with incomes significantly higher than the imputed income;
- Individual entrepreneurs who want to avoid working with cash register systems.

So, let’s summarize all of the above and decide what we can provide to the Department of Internal Affairs of the Ministry of Internal Affairs in each case:

1) simplified tax system– annual declaration under the simplified tax system with real income for the previous year with a tax mark on acceptance. For the current year there will only be a book of accounting for income and expenses (KUDIR), but without a mark in the tax office (it is needed for internal accounting, it is not submitted to the tax office).

2) OSN– annual personal income tax declaration in form 3-NDFL for the previous year (this is the same declaration submitted by individuals who have received some income and file tax deductions, but other sections will simply be filled in), quarterly declarations for VAT with real income and with tax marks. In addition, for the current year there will also be a book of income and expenses, but also without a tax mark.

3) PSN– the patent itself, issued by the tax authorities, with the established potential annual income and an income book with real income, but without a tax mark.

4) UTII– quarterly UTII declarations with a tax mark, but without real income (imputed income will be displayed in them).

Now let’s look at what governs the rules for confirming income at each of the possible stages, and let’s try to pick something from the list above:

1) Confirmation of temporary residence permit, residence permit (Decree of the Government of the Russian Federation dated 02/09/2007 N 91 (as amended on 10/15/2014) "On the procedure for determining the average monthly income of a foreign citizen or stateless person and the average monthly per capita income of a family member of a foreign citizen or stateless person")

– “income from entrepreneurial activities, including income received as a result of the activities of a peasant (farm) enterprise, including an enterprise operating without forming a legal entity.”

TYes, there are no restrictions on the type of declaration. The only thing is that in the case of PSN and UTII, real income will not be visible, and KUDIR will not have a tax mark. This may serve as a reason for refusing to accept confirmation.

2) Submitting documents for a residence permit (Order of the Ministry of Internal Affairs of the Russian Federation No. 846 of November 9, 2017 “On approval of the administrative regulations of the Ministry of Internal Affairs of the Russian Federation for the provision of public services for issuing residence permits in the Russian Federation to foreign citizens and stateless persons”)

– clause 28.4 says nothing about the individual entrepreneur’s declaration (except perhaps as another document confirming the receipt of income from activities not prohibited by law). But clause 48.1 talks about a copy of the income statement with a mark from the tax authority as a document confirming the existence of a legal source of livelihood that allows you to support yourself and your family members in the Russian Federation within the subsistence level.

Thus, we can conclude that in this case any individual entrepreneur declaration is suitable(However, the UTII declaration remains in question, since it does not show the real income of the individual entrepreneur, but the imputed one).

3)Submitting documents for citizenship (Decree of the President of the Russian Federation of November 14, 2002 N 1325 (as amended on September 3, 2017) “On approval of the Regulations on the procedure for considering issues of citizenship of the Russian Federation”)

– “one of the documents confirming the presence of a legal source of livelihood (certificate of income of an individual, tax return for personal income tax with a mark from the tax authority, a certificate from the place of work, a work record book, a pension certificate or a certificate from the territorial body of the Pension Fund of the Russian Federation on the assignment of a pension, confirmation of receipt of alimony, a certificate of the presence of a deposit in a credit institution indicating the account number, a certificate of the right to inheritance, a certificate of income of a person, on whom the applicant is dependent, or another document confirming the receipt of income from activities not prohibited by law).”

That is, only the personal income tax declaration (also known as a declaration in form 3-NDFL) is clearly highlighted, which is submitted to individual entrepreneurs only under the most inconvenient general taxation system. You can, of course, try to rely on “another document confirming the receipt of income from activities not prohibited by law” and, as this other document, provide the same declaration under the simplified tax system, but again the decision remains at the discretion of the inspector of the Ministry of Internal Affairs.

Thus, even having registered an individual entrepreneur and faithfully paying all taxes to the state, you may encounter certain difficulties in confirming income, for example, confirming it for the current year or facing restrictions in choosing convenient and profitable taxation systems in the form of PSN or EVND. But I hope that this article will help you with choosing and overcoming these difficulties.

*In order to open an individual entrepreneur, a foreigner must have a temporary residence permit or residence permit.

*Do not forget that if you have a temporary residence permit, you can carry out work only in the region where the temporary residence permit is issued.

Victoria Kozachek

Calculating the income of an individual entrepreneur on a patent has its own characteristics. In this case, the tax base is the basic profitability, which is prescribed in the legislation, and not the income actually received by the entrepreneur.

Features of the patent tax system

The patent tax system, or PSN, is the youngest tax regime. Only representatives of small businesses involved in certain areas of activity have the right to use it. These are, for example, hairdressers, cosmetologists, small contractors, electricians, owners of small shops and cafes, etc.

Only individual entrepreneurs (this regime does not apply to companies) with no more than 15 employees can switch to PSN. Retail trade and catering services can be carried out under a patent only on an area of ​​up to 50 sq.m.

Individual entrepreneurs on PSN are exempt from paying personal income tax, VAT and property tax. Businessmen must pay a predetermined fixed amount to the budget. They can work without cash registers and issue customers BSO or sales receipts. Also, entrepreneurs may not keep accounting records and not submit a tax return.

The advantages of a patent include the possibility of reducing the tax burden compared to other tax regimes (this rule does not always apply). Entrepreneurs on the PSN have the right to apply preferential rates when paying salary taxes to the Pension Fund of the Russian Federation and the Social Insurance Fund. They total about 20% (instead of 30% for OSNO).

PSN is voluntary for use, and the transition to it is carried out on the basis of an application from the taxpayer. Today, less than 5% of entrepreneurs have switched to PSN. This is due both to the operation of the alternative UTII system, which in some cases is more profitable, and to the inherent disadvantages of the regime.

Thus, the cost of a patent cannot be reduced by the amount of fixed contributions to the Pension Fund and deductions for employees, unlike the simplified tax system and UTII. This significantly increases the tax burden on the entrepreneur.

Entrepreneurs are required to comply with the limit on income received on the PSN. They should not exceed 60 million rubles. for the current year. If the individual entrepreneur does not meet the specified limit or does not have time to pay the cost of the patent on time, then it is transferred to OSNO. To monitor compliance with the income limit, an entrepreneur needs to keep a special accounting book.

The disadvantages of the regime include the need to pay for the patent in advance, regardless of the actual income or losses received. Moreover, the validity period of a patent is limited to a calendar year; after its expiration, the individual entrepreneur must buy a new one. If an individual entrepreneur wants to open a representative office in another region, he will have to buy a separate patent, since it is regionally bound.

Return to contents

Rules for calculating tax in the patent tax system

For the patent tax system, the amount of potential income is set at the regional level. Local authorities are also allowed to independently determine the list of activities for which entrepreneurs have the right to switch to PSN. Typically, the basic profitability depends on the number of employees, the location of the business, the carrying capacity of the machines, the area of ​​the sales floor, etc.

Calculating the cost of a patent is extremely simple: you need to multiply the base yield by a rate of 6% and adjust the resulting value by the deflator coefficient.

The maximum income under the patent tax system is revised annually. If in 2016 it was 1.329 million rubles, then from 2017 it was 1.425 million rubles. Based on the specified limit, the maximum cost of a patent for a year in 2017 is 85.5 thousand rubles. (1425000*6%). Until 2015, there was also a minimum profitability limit for individual entrepreneurs on a patent of 100 thousand rubles, but now it has been abolished.

Regional authorities have the right to adjust this limit upward by 10 times for premises rental businesses and up to 3 times for auto repair shops. Large cities (such as Moscow and St. Petersburg) also have the right to revise the amount of profitability upward (up to 5 times).

Let's consider the basic profitability under the patent taxation system using the example of Moscow. Thus, for cosmetic services and dry cleaning it is 900 thousand rubles, for the repair of furniture, jewelry, paid toilets, housing, electrical installations, veterinary services - 600 thousand rubles, for the services of tutors and nannies, the production of folk crafts, and the repair of toys. , manufacturing of optics, grooming of pets - 300 thousand rubles.

It is worth noting that the Moscow authorities are exercising their legal right to increase the basic profitability by no more than 5 times for cities with a million population. Thus, annual income for the catering industry varies from 2.1 to 6 million rubles. depending on the county; for retail stationary trade - from 1.4 to 4 million rubles.

For example, the potential income of an individual entrepreneur with a patent providing hairdressing services is 900 thousand rubles. The cost of a patent for a year will be 54,000 rubles. (900000*6%). If an individual entrepreneur wants to buy a patent for three months rather than a year, it will cost the entrepreneur 13,500 rubles. (4500*3).

For comparison, in Tula the potential income of an individual entrepreneur on a patent is only 211 thousand rubles. per year, which is almost 5 times lower, in Lipetsk - 500 thousand rubles. This clearly demonstrates the dependence of the price of a patent on the region of activity.

According to current legislation, if the number of employees of an individual entrepreneur has decreased, or other physical indicators have changed, then the value of the patent is not recalculated downwards.

If an individual entrepreneur is just about to start his activity and plans to engage in production, scientific development or social business, then he can count on being granted a tax holiday for a period of 1-2 years. In this case, the cost of a patent for an individual entrepreneur will be zero.