Since 2013, a system has been introduced on the territory of the Russian Federation that involves simplifying business activities for individual entrepreneurs with a turnover of not more than sixty million rubles. Since 2015, some amendments to the law have been made. This will be discussed in this article.
What is a patent? for individual entrepreneur
In 2013, namely on the first of January, a new tax system. Such a system has become available for individual entrepreneurs carrying out only certain types of activities. This tax regime is not mandatory throughout the Russian Federation, but has become possible only in those regions that have adopted a law on the introduction of this taxation system within the framework of their constituent entities of the Russian Federation. The system was designed to alleviate the tax burden of individual entrepreneurs, as it provides for exemption from other taxes. The patent system is voluntary and may combine other modes.
Advantages and disadvantages of a patent for an individual entrepreneur
A patent for an individual entrepreneur is very convenient because it is worth acquiring it - and you can not come to the tax office before the expiration date. No need to submit any declarations, pay any taxes. The only thing required is to pay insurance premiums, but this is no longer in the tax. That is why many entrepreneurs seek to acquire patents from the very beginning of their business.
Carrying out their activities under the new taxation system, they may not keep accounting records or use cash registers, but a special book for accounting should be filled out without fail in an appropriate manner.
The amount of patent tax is reasonably clear to the payer because it is calculated by tax authority which patent for IP issues.
This type of taxation is free. An individual entrepreneur decides for himself whether he will use a simplified taxation system or a patent one. The interest rate on this tax is only six percent, and on the single tax on imputed income, for example, fifteen. It will not be necessary to contact the tax service, that is, pay taxes on profits, on income from individuals and, in some cases, on value added.
In view of all these circumstances, the patent tax system has all the necessary advantages that attract individual entrepreneurs, including transparency and ease of settlement. But it is worth saying that not all types of activities fall under the possibility of granting a patent.
Of the disadvantages of this type of taxation, the following is highlighted:
- The system is intended solely for individual entrepreneurs.
- There are not so many activities permitted for this regime.
- Patent tax will not include premiums.
- One hundred percent understand how effective this new regime will be, it will be possible only when summing up the results of the year.
What types of business activities are covered by patent for IP
The list, let's say right away, is limited. Each constituent entity of the Russian Federation defines its own list of activities that can be dealt with on the new tax system. In order to know him, you need to get acquainted with the law of the region where you plan to conduct business.There is the so-called Classifier of types of entrepreneurial activity (briefly KVDPP). It contains the laws of the constituent entities of the Russian Federation, providing for the use of the new system, and the types of patents for IP.
In Moscow, sixty-five types of activities are subject to the possibility of obtaining an IP patent. The Moscow region includes a little less - fifty-eight species. If an individual entrepreneur conducts several types of activities at the same time, then it is necessary to obtain a separate patent for each of them.
What taxes do not need to be paid when applying a patent
Using the patent system, entrepreneurs will not need to pay value added tax, income tax on physical. persons and property tax physical. persons.
Validity of patents for IP
A patent for an IP is issued for a period of from one month to a year (within one calendar year). It should be borne in mind that a patent can be obtained only at the beginning of the year.
Patent tax period for an individual entrepreneur
One year according to the calendar is the tax period of the patent for an individual entrepreneur. A patent may be granted for a period of less than one year, in which case the terms of its relevance will be indicated in the document. If business ceases, then taxable period will be calculated from the beginning of the validity of the patent until the termination business.
An application for a patent is submitted by the IP to the tax service of the region where the business will be conducted. This can be done simultaneously with the registration of IP, or no later than 10 days before the start of the application of the patent system of taxation.
This means that if an entrepreneur is going to open a photo studio in Moscow, but he is registered in some other region of the Russian Federation, then he should contact the tax service of the city of Moscow.
Application
You can apply in several ways:
- come to the tax authority in person;
- use the online service;
- send a letter by mail.
The tax service will notify you of its decision within five business days (positive or negative).
Refusal to grant a patent
Failure can be caused by the following reasons:
- if the patent term is incorrectly indicated;
- if the submitted application contains a type of activity that is not subject to the ability to use the patent tax system;
- if the individual entrepreneur loses the right to use such a regime in the previous period;
- if the tax has not been paid in full;
- if the required fields in the application are not filled out correctly (2015 innovation).
Necessary requirements and documents for patent IP
Only those entrepreneurs whose annual income is less than sixty million rubles and whose average number of employees is not more than fifteen people can use the patent. Insurance premiums are paid for them in the same way as before. In addition, a patent book should be maintained.
To apply for a patent, the tax authority must submit a correctly completed application (if the application is incomplete or with errors, this will serve as the basis for refusal to issue) and a passport. The receipt for payment of the IP patent is presented after its receipt.
Calculation of the cost of a patent for an individual entrepreneur
The tax rate of a patent is six percent, regardless of the profit made during the course of business, but is calculated separately for each type of business. The subject of the Russian Federation can determine it independently, focusing on the possible annual income in this region. To find out the cost of a patent for an individual entrepreneur in a particular region, it is necessary to familiarize yourself with the law of the subject of the Russian Federation, where all amounts are indicated.
The receipt for payment of the IP patent should be drawn up with the details of the tax service where the application was filed.
How is payment performed
If such a tax system is drawn up for a period of less than six months, then the value of the patent must be paid within twenty-five days from the date of entry into force. For individuals who receive a patent for a period of more than six months, the law also defines the terms of payment: during the first ten days, one third of the total amount should be paid, and the remaining two-thirds - during the entire period of the patent, but not later than thirty days before the end its term. It is important to consider that if the existing exemption does not apply to the payment of insurance premiums from extrabudgetary organizations.
Loss of use
An individual entrepreneur loses the right to a patent this year for the following reasons:
- The number of employees allowed for the patent system has been exceeded.
- The maximum income amount, which is currently sixty million rubles a year, has been exceeded.
- Payment of the patent was not made on time.
If the right to a patent is lost, an individual entrepreneur should apply to the tax authority where the patent was issued. Or he will automatically switch to a common tax calculation system.
An individual entrepreneur who has lost the right to use the patent system of taxation can again apply, but only in the next calendar year. For example, if an individual entrepreneur hired more than fifteen people and lost a patent for this reason, but the next year the total number of employees did not exceed the permissible rate, then he will be able to re-apply for a patent. An individual entrepreneur cannot claim restoration of a patent during the year in which he lost it.
If the entrepreneurial activity that was carried out using the patent system for calculating taxes is terminated, then within five days from the date of receipt of the application for termination of activity, the tax authority shall deregister this IP.
Step-by-step instruction
1. If the entrepreneur is not registered, then first, of course, it is necessary to go through the registration procedure and obtain a certificate of this.
2. An application for a patent is filled out. This will require the following information:
- postcode;
- code of the subject of the Russian Federation;
- name of the type of business activity;
- business identification code;
- registration address indicated in the passport.
3. The completed application is submitted to the tax authority of the region where the business will be conducted; the inspector issues a corresponding receipt on acceptance of the application.
4. After a week, you can take a patent from the tax service by presenting a receipt and passport. Immediately you need to take here the details for paying for the patent.
5. Payment shall be made within twenty-five working days from the start of the patent in full if its validity period is up to six months, and in the amount of one third - for a period of more than six months. In the latter case, the remaining amount must be paid no later than ten days before the expiration of the patent.
6. It is necessary to timely make appropriate entries in the book of accounting for the income of an individual entrepreneur. An order of the Ministry of Finance approved the form for filling out the book and the procedure for filling it out. In any branch of the Federal Tax Service, you can take a sample application for a patent IP.
IP Patent (Moscow): how innovations in 2015 will affect some types of business
The patent system of taxation in Moscow began to operate from the beginning of 2013. The patent covers sixty-five activities, and the interest rate is six percent.
Many individual entrepreneurs, having tried this system, prefer it to other tax systems.In 2014, the number of patents granted, for example, in retail and catering, increased several times compared to previous years.
Seeing such successful indicators, the authorities decided to increase deductions in 2015. For example, for an IP patent in Moscow, which is engaged in cargo transportation, it paid eighteen thousand rubles. But this year, the tax will increase and will be from ninety to one hundred twenty thousand rubles annually.
It will be even more difficult for truck owners. For them, payments will increase two, three, or even ten times. The maximum payout for cars with a carrying capacity of more than ten tons will be one hundred eighty thousand rubles a year. In such circumstances, vehicle owners are unlikely to be able to rely on previous profits, and some of them will completely raise the question of the continued existence of the business.
As for the lease, until 2015 it amounted to sixty thousand rubles a year, regardless of where the premises were located, what is its area and purpose (residential or non-residential).
Since 2015, the situation has completely changed and the location of the facility, as well as the number of square meters, will directly depend on the amount of deductions. For example, for apartments with an area of less than fifty square meters, the cost will be reduced. In the central administrative district, the tax will amount to forty-five thousand rubles, within the MKAD - thirty thousand, and in New Moscow - twenty-one thousand rubles. But for apartments with a large area, the price of a patent, by contrast, will increase. The maximum cost of a patent will reach six hundred thousand rubles, that is, it will increase ten times. This will affect apartments located in the central administrative district with an area of more than six hundred square meters. The calculation is made up of a possible annual rental income of ten million rubles.
As for retail and catering, for facilities located in the central administrative district of Moscow, expenses will double and amount to from two hundred forty to three hundred and sixty thousand rubles a year.
