Federal law allows entrepreneurs to independently decide on the tax system used for their business. With this choice, it is important to take into account the specifics of the main activity of the enterprise, the presence or absence of employees, the amount and type of material resources that you use. Of several taxation regimes, the second most frequent tax system is called the UTII system. In this mode of payment, you can optimize the base with the maximum opportunity. For entrepreneurs who are just starting their business, who do not have a very clear idea of the revenue and costs, as well as many other things, the use of UTII will be easier to learn, as it will save them from tax accounting. What reporting should an IP using the UTII system provide? Consider below.
Activities
You must make sure that the activity you have chosen is not prohibited for entrepreneurs and does not require the creation of a legal entity. The law does not limit an individual entrepreneur in choosing the number of activities that he can implement. When registering and registering, one variety is indicated as the main one, the rest will be additional. The selected type of IP activity is important for the FSS and statistics. Tax authorities recommend that when entering data into the Unified State Register of Enterprises of Russia reflect several types of activities for the future. This does not mean that you will be required to work in all directions. But here is the opposite situation when you are engaged in activities about which there is no information in the registry, it is definitely impossible. It is not forbidden to switch from one type to another. You can also temporarily stop the activity of one of the types.
Types of IP activities that UTII can choose
We list the main activities that are subject to UTII taxation:
- Domestic services to the population.
- Veterinary services.
- Retail.
- Public catering.
- Hotels
- Rental of premises for the listed activities.
- Cargo transportation.
- Advertising on transport.
Reporting of an individual entrepreneur applying UTII system
What does the tax reporting look like on UTII? In general, this taxation regime is therefore very popular among entrepreneurs, which is distinguished by the simplicity of reporting documents. This does not require additional costs for the work of an accountant. The legislator clearly defines the list of reports that need to be submitted to the IP according to the UTII system. Tax payments are calculated in accordance with the basic indicators, which contribute to the reduction of their size. The only negative is that you have to pay taxes and submit reports on the UTII system, even in the absence of commercial or any other activity in the specified period.
Features of the tax regime UTII
The application of the impute is possible for those categories of taxpayers that are defined in the tax code of the Russian Federation. These include individuals working independently or using the labor of employees. So, what are the requirements of the tax services to reporting IP to UTII with employees:
- The total number of employees hired over 12 months should not exceed 100 people.
- An individual entrepreneur using UTII does not pay USHN and is not a party to trust agreements and simple partnerships.
- The maximum size of retail space does not exceed 150 square meters. m
- The company does not pay a trade fee.
- An individual entrepreneur does not lease a gas station.
Have there been changes for non-employees without employees? About it further. The list of taxes and obligatory payments for individual entrepreneurs using UTII for 2017 includes:
- Property tax (except for those objects that are listed in Article 378 of the tax code).
- Income tax (pay only 13% of profit).
- Value Added Tax (excluding imported goods).
Reporting for individual entrepreneurs at UTII
Entrepreneurs using UTII for the payment of taxes provide the following statements:
- The mandatory quarterly declaration of UTII is handed over to the tax service.
- 1% of the proceeds is paid to the Pension Fund, if it exceeds 300 thousand rubles in the form of RSV-1.
- When using wage labor of employees, 4-FSS is handed over to the National Insurance Fund.
- Rosstat annually provides information on the number of employees.
Thus, FE on UTII pays insurance premiums. We emphasize once again that an entrepreneur must remember that his reporting is not always limited only to the submission of a quarterly declaration. Do not forget about statistical reporting. And entrepreneurs who sell beer and beer drinks need to regularly report to the authorities that are called upon to regulate the turnover of alcohol about the amount of alcoholic beverages sold.
An entrepreneur who uses UTII, but has issued an invoice with VAT, must submit a value-added tax to the tax return. Those businessmen who carry out their intermediary activities as a commission agent or agent on behalf of their guarantors submit to the tax authorities a journal of issued and received invoices. Failure to provide reports or false information is punishable by various sizes. This is the nuance of the submission of reporting IP on UTII.
2017 changes
Firstly, after the end of 2016, the application of the imputed tax system ceased to be mandatory for a number of entities. What became the reporting of IP on UTII in 2017? The basis for the calculations is the estimated income, and not the amount of profit received in the previous period. The features of this mode include the following facts:
- The maximum possible deadline for making UTII payments in 2017 for individual entrepreneurs is the 25th day of the following month.
- An individual entrepreneur must submit a quarterly declaration by the 20th day of the next month in the quarter.
- The report is submitted to the nearest tax office.
- In the report of individual entrepreneurs on UTII for 2017, with no employees, income tax for hired workers is not included.
What kind of reporting does an individual entrepreneur at UTII without staff have?
An individual entrepreneur may not use hired labor, but carry out the work independently. Most of them do just that, in this case a certain list of reports is submitted. What is the difference in the criteria for submitting documents of individual entrepreneurs without workers?
In the list of documents defined for 2017, only a quarterly declaration is indicated. The entrepreneur submits the completed paper before the 20th day of the month following the quarter. The absence of employees significantly simplifies reporting for a businessman. In fact, it consists only of a quarterly declaration. In its design, it is necessary to take into account the values of the basic profitability, deflator (1,798) and the local coefficient established by local authorities. Calculation of the amounts when calculating taxes should be carried out very carefully in order to exclude subsequent errors and fines.
If an entrepreneur understated the amount of tax, then they will definitely be fined, but in the opposite situation, when the amount is too high, it will be impossible to return the overpayment.
Report of non-commercial entrepreneurs in the reporting period
Since 2016, the entrepreneur has not filed a declaration when the amount of calculated taxes is 0. After the activity is terminated, it is necessary to abandon the UTII system in an application form within 5 days.
Report Submission Form
Reporting to tax and other authorities can be submitted at a personal visit, transmitted through a representative, as well as over the Internet or sent by registered mail with a notification. If the deadlines are violated when submitting reports and paying taxes, fines are charged to the entrepreneur.
Advantages and disadvantages of the UTII regime for entrepreneurs without employees
The UTII regime is used simultaneously with the application of standard taxation systems. But it can only be combined with OSNO and PSN. Provided that separate calculations of income and expenses from transactions that are suitable for the types of activities are maintained.
The advantages of such a tax system include the following:
- The entrepreneur is exempted from the calculation and transfer of value added tax, personal income tax and property tax, which is used in IP activities.
- The subject is exempted from the need to submit financial statements, which reduces the cost of an accountant.
- An entrepreneur has the right not to use cash register equipment and not to issue a cash receipt, but to provide a sales receipt or receipt.
Of the minuses, it is worth noting restrictions on the types of activities that do not fall under UTII.
Refusal of UTII
Experienced entrepreneurs with a solid track record of work are in no hurry to abandon UTII. Forcing to switch to another taxation system can only be economic gain, ceteris paribus. For example, in the absence of revenue, they do not pay simplified tax, and with UTII it is necessary to pay, and in full. Obviously, the use of imputation in such a situation is not very profitable. But when deciding whether or not it is profitable to use UTII for individual entrepreneurs without hired employees, it is necessary to evaluate all the factors of the Russian tax system.
If, nevertheless, the entrepreneur is about to abandon this regime, it is necessary to calculate the amount of additional costs and evaluate the feasibility of this step. Does the individual entrepreneur on UTII report to the FIU? In accordance with legislative norms, individual entrepreneurs who do not cooperate with employees are not required to submit relevant reports to the Pension Fund of the Russian Federation.
The profitability of such a tax system
And the costs when switching to another taxation system will be as follows:
- for the purchase and maintenance of cash registers;
- to pay for the hired accountant who will keep the tax records of the company (or take into account your own labor costs if you intend to do this yourself).
In addition to these problems, the taxpayer must be prepared for tax audits in relation to a variety of parameters:
- volume of footage of the trading area;
- amount of equipment;
- number of seats in a taxi car;
- documents related to tax accounting.
But if under all these conditions you think that the transition to a different taxation system is justified, then you can change it.