UTII on LLC: reports, taxation. Advantages and disadvantages

The most widely used in small businesses such a taxation system as a single tax on imputed income, or UTII. It became the most common mainly because the areas of small business activity fall under this system. Until 2013, for all those types of businesses that were included in the scope of this tax, it was mandatory. However, from 2013 it can be accepted voluntarily, and entrepreneurs themselves decide which tax system is suitable for reporting.

The essence of tax

What is the essence of UTII at LLC? The state believes that, in carrying out activities in any field, entrepreneurs should receive one or another income from which fifteen percent is paid in tax. The specificity of UTII is manifested in the fact that it is possible to write off fixed contributions that an entrepreneur must pay. When a person registers an IP or opens an LLC, then he accordingly fixes the type of activity that he plans to engage in. In the vast majority of cases (about 90%), it falls under the influence of UTII on the LLC and can apply this tax.

Distinctive features

The main thing that this tax charge differs from others used in Russia is that it is paid not from a specific income, but from future profit, which is assumed and has a fixed amount. The types of activity to which UTII applies can be found in the All-Russian classifier of services to the population, as well as in the All-Russian classifier of types of economic activity (partially). But each region on its territory independently establishes those areas of activity that fall within the scope of UTII. This is determined by the specifics of the region, its economic situation and many other factors. A sample application for UTII for LLC 2017 is presented below. To find out which specific types of business fall under a single tax in a certain region, you need to contact the tax office on the spot.

The advantages of UTII at LLC

It is easy to explain the popularity of this type of taxation among those involved in small and medium-sized businesses. It has several conditions that distinguish it from other tax regimes:

• The relative ease of tax and accounting, which is very important for entrepreneurs in the small business, since in most cases they are independently engaged in accounting.
• A definite and unchanged amount of tax payment, which does not depend on the income that was received in the reporting tax period. This is especially beneficial for businessmen with high profit margins.
• The possibility of reducing the tax on the aggregate of mandatory insurance payments that are paid to extrabudgetary funds. If an individual entrepreneur uses UTII without hiring employees, then he can receive 100% tax compensation on the amount of insurance premiums; if a businessman has employees, then 50% of the insurance paid from the employees' salaries.

• It is possible to combine with other taxation systems, for example, LLC on UTII with the simplified tax system or the basic tax payment system. In the case of the development of individual entrepreneurs or enterprises in several areas, this will allow significant savings in payments to the state budget. If different tax regimes are combined, they should be kept separately.
• If an individual entrepreneur is engaged in retail trade, then he can work without using a cash register.For LLC with UTII cash register is required.

Weaknesses UTII

In addition to the advantages, UTII also has its drawbacks:

• A fixed amount of insurance payments can turn out both positively and negatively, for example, in the case of low income from commercial activities or the termination of the organization for one reason or another without notifying the tax service. In such situations, the tax still needs to be paid.
• Some restrictions that must be taken into account when developing your business (for example, increasing a trading floor space of a hall to 160 square meters already deprives it of the right to use UTII on an LLC).
• Attachment to the place where entrepreneurial activity is carried out. If any organization is registered with a certain tax inspectorate and carries out its UTII activities, then it has the right to work only in the territory assigned to this tax service.

In addition, the list of species subject to UTII varies by region.

• The inability to work on VAT, which greatly narrows the choice of partners, as large organizations most often use VAT in their activities.
• The need to submit quarterly reports (four times a year).
• Lack of wholesale sales.

What reports submits LLC to UTII? About it further.

Areas of activity where the application of UTII is profitable

From the point of view of tax savings UTII most profitable to use UTII in those areas of activity where there is a fairly large cash income. Since UTII is most often used in the field of various services to the public, in this case there are such enterprises that have a large number of customers, for example:

• Retail stores located within walking distance. LLC UTII in this case draw up the most often.
• Veterinary clinics.
• Taxi (but only if this service has no more than twenty cars).
• Medium-sized catering organizations (snack bars, cafes or canteens).
• Car services, car washes, tire fitting.
• Landlords of trading and commercial sites (but with some restrictions).
• Advertising agencies that advertise on outdoor media, including vehicles.
• Individual entrepreneurs and organizations that provide small services in the household sphere (shoe shops, dry cleaners, beauty salons, hairdressers).

It is worth considering that if an individual entrepreneur or company has clients who are legal entities, it will be necessary to refuse to use such a type of tax as UTII. It can be used only by those businessmen whose work is carried out only with the population.

What reports submits LLC to UTII?

According to UTII, a report is submitted every quarter, which consists of three months. The first quarter includes January, February and March with the provision of a report until April 20th and payment of the tax itself until the twenty-fifth. The second quarter includes April, May and June. LLC on UTII hand over the balance in strictly defined terms.

The report must be submitted by the twentieth of July, and tax must be paid by the twenty-fifth. The third quarter, respectively, includes the next three months, the report must be submitted before the twentieth of October, and paid - by twenty-fifth, while it will be indicated for nine months. In the fourth quarter, the report is submitted before the twentieth of January, it is indicated for the year and is paid until the twenty-fifth day.

All these procedures are carried out at the place where the commercial activity is carried out directly (even if the individual entrepreneur is registered in Tyumen and is engaged in business in Volgograd, then the submission of reports and tax payments should be made at the Volgograd tax office).

How to refuse UTII?

To switch to UTII, you need to start some activity from the list that is agreed with the regional law, and submit the appropriate application for registration of the payer. You can refuse UTII either from the first of January of the new year, or by ceasing to carry out activities falling under this system in the middle of the year. In any case, a statement is required to remove the payer from the register.

In addition, you can reorganize your business so that it is no longer invested in UTII. For example, for those engaged in retail trade or catering, you can expand the area of ​​the hall where visitors are served, over one hundred and fifty square meters. Organizations engaged in motor transport services need to increase their fleet by a number that would exceed twenty units. In the hospitality industry, it is necessary to expand the limit of the area of ​​bedrooms by more than five hundred square meters for each object. Another option is to create a simple partnership. Then the single tax cannot be used in a joint venture agreement. In any of these cases, you need to submit an application for deregistration of the taxpayer. So, how to conduct UTII LLC?

Registration of activities subject to UTII

If the activity included in the UTII scope is systematic, then it will be necessary to enter the required data into the documents (certificate of the entrepreneur, charter, mark in the State Register). As for registration with the tax service, one thing to keep in mind here is that it is necessary to pay a single tax directly at the place where the business is carried out. It is clear that the declaration is filed in the same place.

Registration in tax

After the start of the activity to which the individual entrepreneur or organization wants to apply UTII, you need to register as a payer of UTII (within five working days from the beginning of its use). The application is submitted to the tax authority where the activity is performed. If it is conducted in various places of the same city or district, it is enough to register with the tax office, where the taxpayer is registered, and the declaration must be filed with several sections.

Clarification of the rules

Since 2010, the rules for registering activities of a “distributed" nature have been clarified. The need to register at the location of the company or the place of residence of the individual entrepreneur in the following cases is limited:

• if transport services are provided for the transport of passengers or goods; retail and distribution trade;
• if the advertisement is placed on vehicles.

What is the accounting policy of LLC with UTII? In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, the accounting policy for tax purposes is the methods chosen by the taxpayer for determining income and (or) expenses, as well as for accounting for other necessary indicators of financial and economic activity. UTII payers should be developed and fixed in an internal document called an accounting policy, the procedure for calculating indicators and the basic principles of taxation. If there is such a document, then questions from the tax authorities will disappear.

VAT at UTII

Individual entrepreneurs and organizations that use UTII should not pay value added tax, or VAT. But this rule has its exceptions:

• when importing goods across the border of the country;
• when providing services that are not within the scope of UTII;
• when renting any property from municipal and state structures;
• upon purchase of property belonging to the state;
• in cases when buyers are invoiced with VAT and some others.

If companies or individual entrepreneurs carry out any of the above, they must submit a declaration of the appropriate form to the tax office regarding VAT payments.If this information is hidden, then businessmen will be responsible for this in an administrative manner or through fines.

Who is forbidden to use UTII?

At the legislative level, those cases are justified when organizations and individual entrepreneurs cannot apply a single tax in their activities:

• if more than a hundred people work;
• if the share in the authorized capital of companies owned by other legal entities is more than twenty-five percent;
• if the area of ​​halls in trading enterprises is more than one hundred and fifty square meters;
• if the number of vehicles in motor organizations exceeds twenty units;
• in the case of the organization of public catering points by municipal and state institutions, since this is a direct responsibility in the framework of their activities.

So, although the single tax on imputed income, although it has obvious advantages in terms of saving, it still falls under a number of restrictions. If the company is committed to development, then at some point it will need to switch to other tax regimes. We examined the taxation of UTII on the LLC.