Individual entrepreneur on a patent type of activity. Patent taxation system for individual entrepreneurs: what are its advantages and who can use it

) this is a kind of “exclusive” for entrepreneurs - organizations cannot apply this taxation system. At the same time, this is the most simple system taxation - you don’t have to keep complex records, submit tax reporting, as well as in general case pay value added tax, personal income tax on “patent” income and property tax on objects that are used in business activities. It will be enough to pay the cost of the patent and fill out a simple income book. IN this article specialists of the web service "" will talk about the features of using PSN.

Who can use PSN

The main inconvenience patent system taxation is the same as for UTII (see “”): you can only transfer to it certain types entrepreneurial activity. Full list Such types of activities are given in Article 346.43 of the Tax Code of the Russian Federation. In particular, it includes:

• retail trade through stores with an area of ​​up to 50 square meters. meters;
• services Catering— cafes, canteens and other catering;
• hairdressing and beauty salon services;
• rental of premises;
• repair of clothes and shoes;
• repair household appliances and electronics;
• development software;
• photographic services;
• tutoring;
• translation services;
• Interior design.

In this case, regional authorities can choose from this list individual species activities and introduce PSN only in relation to selected types.

In addition, there are other restrictions on the use of the patent system - during the year you should not have more than 15 employees in all types of activities, and the annual income from “patent” activities cannot exceed 60 million rubles.

How to get a patent

A patent is issued for a period of 1 to 12 months, but within one calendar year. For example, if you switch to a patent in September, then its validity period will be no more than four months (September, October, November and December).

By general rule, the patent is valid in one subject of the Russian Federation. When introducing PSN, regional authorities can “break up” the territory of a constituent entity of the Russian Federation into smaller territories. Then the patent applies only within the boundaries of these territories. For example, Saratov region- subject of Russia. Regional law about the patent, its territory is divided into 5 groups, where Saratov is a separate municipality. This means that if you buy a patent in Saratov, you will not be able to use it outside of this city. To carry out activities in another territory, you will need to buy a second patent.

One patent - for one type of activity. If you plan to engage in a second type of activity or conduct business in a neighboring region, you will have to obtain a second patent or combine PSN with a different taxation system.

To switch to a patent, you need to submit an application to the tax office at the place of registration. But if you plan to operate in another region, then the application can be submitted to any tax office in that region. The application must be submitted 10 working days before the patent transition. If you plan to apply a patent immediately after registering a business, attach an application to the documents for registration of an individual entrepreneur (see “Registration of an individual entrepreneur: step-by-step instructions”).

An application for a patent can be submitted in person (or through a representative), sent by mail or to in electronic format through the Internet.

After 5 working days tax office will either issue you a patent or send you a notice of refusal. Why a patent may be refused:

• the patent is not valid for your type of activity;
• the period for which a patent cannot be purchased is indicated - more than 12 months or outside the calendar year;
• you have already lost the right to a patent or terminated activities on a patent ahead of schedule;
• there is arrears in payment for a previous patent;
• Required fields have not been filled in the application.

How much to pay for a patent

The big advantage of PSN is that you know in advance how much tax you will pay, and this amount will not change depending on your income.

The fact is that the amount of tax (the cost of a patent) is calculated based on the amount of annual income potentially received by an individual entrepreneur (tax base). This is a fixed value set by regional authorities. It depends, for example, on the number employees, quantity Vehicle, shop or cafe area.

As mentioned above, a patent can be obtained for a period of 1 to 12 months. The tax period for the PSN is the entire period for which you received the patent. If the entrepreneur stops working, then taxable period ends on the day when the tax authorities deregister the individual entrepreneur.

Sometimes during the validity period of a patent, indicators on which its value depends change. For example, you hired new employees or rented more spacious premises for a store. If, due to changes in indicators, the cost of the patent has increased, then you will have to buy another patent. In this case, the cost of the old patent is not recalculated. But if the indicators decrease, there will be no recalculation of the tax downwards.

In addition, the cost of a patent may be reduced in the Republic of Crimea and the city of Sevastopol. In these constituent entities of the Russian Federation, from 2017 to 2021, the authorities have the right to reduce the rate to 4 percent.

Individual entrepreneurs do not need to calculate the tax amount themselves. This is what the tax authorities do. In the patent they indicate total amount tax that needs to be paid to the budget, the amount and timing of payments. The tax office determines the amount of tax in two ways:

• if the patent is issued for 12 months, then when calculating the tax base is multiplied by 6%;
• if the patent term is shorter, then tax base divided by 12 months and first multiplied by the number of months the patent was valid, and then multiplied by 6%.

Procedure and terms of payment for a patent

The timing and procedure for paying for a patent depend on the period during which the patent will be valid. If the patent is issued for a period of up to 6 months, then it is paid in one amount until the expiration of its validity period.

A patent with a validity period of 6-12 months is paid in two amounts:

• The amount of the first payment is one third of the tax amount. It is paid within 90 days from the date of receipt of the patent;
• the remaining amount must be paid before the patent expires.

Form payment document available on the Federal Tax Service website. To do this, you need - twenty-digit code budget classification. KBK for payment of a patent in Moscow, St. Petersburg and Sevastopol - 18210504030021000110.

Benefits for individual entrepreneurs on a patent

The patent allows you to save on paying insurance premiums for employees. Entrepreneurs on PSN pay contributions to mandatory pension insurance workers at a rate of 20 percent. And contributions for medical and social insurance no need to list.

But this benefit does not apply if you rent out real estate, engage in retail trade or catering - for these types of businesses insurance premiums for employees are calculated at general rates.

You can pay insurance premiums at a reduced rate from the salaries of only those employees who are engaged in activities transferred to the PSN. For example, you have a hairdresser on a patent and a store on the simplified tax system. From the salaries of hairdressers you will pay insurance premiums at a rate of 20%, because they are engaged in the “patent” business, and from the salaries of store salespeople - at general rate 30%.

In addition, the patent exempts entrepreneurs who trade in Moscow from paying a trade tax.

When paying for a patent in 2018, keep in mind that if you bought an online cash register, then you are entitled to tax deduction. The deduction amount is 18,000 rubles for each copy of the cash register. For more details, see “New amendments to the law on cash registers: exemption for individual entrepreneurs on PSN, non-cash payments with individuals, new check details and more” and “Tax deduction for online cash registers: how to reduce the tax on UTII or patent as much as possible.”

How to keep track of income

Entrepreneurs on PSN do not submit tax returns for their activities. The only document, which needs to be drawn up, is the Income Book of individual entrepreneurs using the patent system (KUD). It records all income that is received from doing business on a patent. The date of receipt of proceeds will be the day the money is received in the bank account or cash register.

If you have several patents, you need to keep a separate ledger for each of them.

You can fill out the income book on paper or keep it electronically and then print it out at the end of the year. There is no need to submit the CUD to the tax office. Sew it, sign and seal it, and keep it for 4 years. Tax authorities may request this book during an audit.

What to do upon termination of activity

There are situations when an individual entrepreneur decides to stop “patenting” activities before the expiration of the patent. In this case, you must not forget within 10 calendar days submit an application for termination of activity to the tax office where you are registered as PSN payer. But what about paying for a patent that was not used for the entire period of validity? The answer to this question depends on what part of the cost of the patent was transferred before the individual entrepreneur ceased operations.

1. If the cost of the patent is paid in full.

The tax office will recalculate the value of the patent, taking into account actual term conducting activities. The resulting overpayment can be returned or offset against other taxes.

2. If only part of the amount was paid under the patent.

The patent system is very beneficial to entrepreneurs, and therefore it is becoming more and more popular every year. What are its advantages and accounting subtleties? Let's figure it out.

What are the advantages of working under a patent?

The patent system was introduced as a measure to support small businesses. Today this is truly the simplest and profitable system taxation. There are a lot of advantages. Working under a patent, an entrepreneur does not submit reports on this activity. Keeping records under a patent is extremely simple - just record receipts from clients in the income ledger. To calculate the tax on a patent, no serious calculations are required - the cost of the patent is calculated by the tax office. This amount is constant; it does not depend on real income, which in practice can significantly exceed potential income, on the basis of which the patent tax is calculated. The transition to a patent is voluntary. An individual entrepreneur can determine the patent period he needs (from 1 to 12 months) and its cost will be calculated in proportion to this period, which is very beneficial for a seasonal business.

Working under a patent exempts you from paying VAT, personal income tax, tax under the simplified tax system and property tax, as well as from the obligation to use it for cash sales cash machine.

Who has the right to apply PSN?

The patent system can only be used by individual entrepreneurs. In this case, the type of activity of the individual entrepreneur must be named in the list of clause 2 of Art. 346.43 Tax Code, and in relation to it the patent system must be introduced on the territory of the subject of the Russian Federation where the businessman works, regional law. A businessman can simultaneously obtain several patents - one for each type of activity.

When conducting business under a patent, an entrepreneur must comply with the following restrictions:

• the number of its personnel should not exceed 15 people,
• the total amount of income received from the beginning of the year under the PSN and simplified tax system should not exceed 60 million rubles.

If any of these limits are violated, the right to use the patent system is lost. Also, an entrepreneur will lose the right to work under a patent if he violates the terms of payment.

The patent tax system (PTS) was adopted at legislative level relatively recently, in 2013. In 2017, a number of changes were made to it, which simplified it in some ways, but also added some difficulties. Before switching to this tax payment scheme, you should carefully study what taxes an individual entrepreneur pays on a patent in 2019 without employees, with employees.

What taxes do entrepreneurs pay on PSN?

Entrepreneurs on PSN, regardless of the presence of employees, don't pay:

• personal income tax;
• income tax;
• real estate tax.

Also not filled in mandatory declarations, but only a book of income is kept. For their operation, there is no need to keep accounting and use cash registers, as with the simplified tax system. The amounts and types of other deductions directly depend on the presence/absence of employees at the individual entrepreneur. All since 2017 obligatory payments accepts tax service, to which these functions were transferred by the Pension Fund of the Russian Federation, which was previously involved in this.

What taxes do you need to pay in 2019 as an individual entrepreneur on a patent without employees?

If there are no workers, the individual entrepreneur on the PSN must pay only the mandatory payments:

• 26% in PF;
• 5.1% in FFOMS.

An individual entrepreneur can also pay 2.9% to the Social Insurance Fund in case of disability. This payment is not mandatory if there are no employees. Its payment is made at the request of the entrepreneur.

In addition, if the real income of an individual entrepreneur exceeds 300,000 rubles, another necessary payment is provided for him, equal to 1% of the excess amount.

What taxes do you need to pay in 2019 as an individual entrepreneur on a patent with employees?

For individual entrepreneurs on PSN in 2019 the following applies: reduced contribution rates for employees. If at the enterprise In addition to the individual entrepreneur, other people work, the number of which should be within 15 people, then the law obliges him to pay insurance premiums only in Pension Fund in the amount of 20%. Contributions to the Social Insurance Fund/FFOMS for employees are not made.

In addition to payments for employees, the entrepreneur needs to pay mandatory payments for himself to the Pension Fund, FFOMS, as well as a one-percent payment on income over 300 thousand rubles.

How are mandatory payments calculated?

When calculating mandatory payments, the value of the minimum wage is taken, which in 2019 reached 7.5 thousand rubles, and the number of months the patent is valid. Maximum value mandatory payments can be seen from the table:

Tax holidays

Regardless of what taxes an individual entrepreneur pays on a patent in 2019 with or without employees, if he registered his business for the first time, he has the right to 2 years tax holidays. But the question of providing such preferential treatment decides on regional level . During this period, the individual entrepreneur does not pay any mandatory contributions, with the exception of taxes, which all individuals are required to pay. persons, and social contributions.

Only individual entrepreneurs working in the following areas can take advantage of this right:

• scientific;
• household services;
• production;
• social.

Calculation of patent value

The patent rate varies, but is not always low. Its cost is calculated based on potential income (PVGD), which is calculated regional authorities on its territory for all types of activities. The PVGD is updated annually using a deflator coefficient reflecting changes in prices in the country over the previous period. Each region sets a new PVGD independently and can increase it by 3-10 times.

The amount of expected profit is taken as the tax base. The cost of a patent is 6% of this value, but not more than 1 million rubles. The lower price limit is not set later than 2015.

Payment terms for PSN

If the document is issued for a period of less than six months, payment must be made during its validity period. If it is taken for more long term, then during the first 90 days of its validity the individual entrepreneur pays one third of the cost, and the rest must be paid before its expiration.

Who is the patent system for?

This system is designed specifically for small businesses with/without employees who have a fairly large income. For individual entrepreneurs with low annual profit this scheme is ineffective. They work on PSN only individual entrepreneurs. Sphere possible activities IP is determined regional documents, and may be different even among neighboring Russian regions. But in almost all regions, individual entrepreneurs on PSN can provide the following services:

• excursion;
• laundries;
• shoe repair;
• on road transport of passengers.

In general, the list of activities on the PSN consists of 63 items (Article 346.43 of the Tax Code of the Russian Federation). It has remained unchanged since 2016. But since 2017, the possibility of extending this scheme to all types of activities is being considered. And regional authorities can independently replenish this list at their discretion.

Business requirements

Each region also has its own nuances related to working on PSN, but the basic requirements are common:

• the annual income limit should not exceed 60 million rubles. If this amount is exceeded, the patent becomes invalid and the individual entrepreneur is transferred to OSN;
• the average number of employees using hired labor is no more than 15 people;
• a patent is taken for a period from one month to 12, but only during a calendar year;
• the patent cannot be renewed, but must be issued anew each time;
• PSN does not apply when contracts are valid trust management or partnership.

When individual entrepreneurs are engaged in trade or catering, they can also work on a patent if the area of ​​their sales/service area is limited to 50 square meters. m.

Possibility to take out a patent for a short time gives economic benefit and simplifies record keeping for representatives of small businesses whose activities are seasonal and are carried out only for a few months a year. They can plan their business more accurately and get maximum profits. For example, renting out housing or providing resort services. The law obliges individual entrepreneurs to fill out an income book, but this absolutely does not affect the amount of tax payments.

How to purchase a patent

To acquire a patent, a person intending to engage in entrepreneurial activity under such a system, 10 days before its start, submits a corresponding application in form No. 26.5-1 to the Federal Tax Service. The application, which can be downloaded from the official tax website, must indicate required gender proposed activity. It is submitted in person or sent by mail or online.

After this, the businessman determines the validity period of the patent and purchases it for the selected period, which must fall on one calendar year.

Where does PSN apply?

Patent tax system all types of permitted activities, with the exception of road transport and outbound retail sales, is valid only in the territory where the patent was obtained. This will allow you to optimally calculate its cost, which is very beneficial for beginning businessmen.

So what's good about a patent?

From all of the above it follows that PSN is suitable for businessmen who are just about to start their own business, for individual entrepreneurs working seasonally. It is also suitable for medium-income enterprises with an income of less than 60 million rubles/year. But for a very small business, you will have to choose a different taxation system, because the cost of a patent may be high.

Taxes for individual entrepreneurs on a patent without employees in 2019 remained the same according to the calculation formula, but increased slightly due to an increase in the minimum wage. All mandatory payments from this year must be sent to the Federal Tax Service. Taxes for individual entrepreneurs on a patent with employees in 2019 imply, in addition to payments for themselves, another 20% contribution for employees to the Pension Fund. Contributions for individual entrepreneurs to the PNS are not made to other funds.

Sergey, good morning!
For your type of activity, you can use either a patent or UTII. Legislation Altai Territory this allows. I will calculate both options for you, and you will choose which suits you best.

1. Patent

Law of the Altai Territory No. 78-ZS dated December 30, 2012 allows the use of the patent system in the provision of food services to other types of enterprises (clause 47.5 of the Law).
Your type of activity fits this paragraph. Law No. 78-ZS of December 30, 2012 for this type of activity established a potential income of 162,800 rubles per year for each object.
Thus, using the patent taxation system, you will pay a patent in the amount of:
(1628000x6%):12=804 rubles per month.
I calculated this so that you can see how much you will have per month the tax burden for the cost of the patent. In fact, you will pay for the patent depending on how long you take it for. A patent can be taken out for a period from 1 month to 6 months and from 6 months to 12 (i.e. for a whole year).
If you take out a patent for a year, you will need to pay for the patent in two amounts:
- the first amount is paid no later than 90 calendar days after the patent begins to be valid, in the amount of 1/3 of the tax amount. In your case this amount will be -
162800 x 6%: 3 =3256 rubles
- the second amount must be transferred to the budget not late expiration of the patent in the amount of 2/3 of the tax amount. In your case this amount will be:

(1628000x 6%): 3 x 2 = 6512 rubles
In total, you will pay 9,768 rubles for using the patent for a year.
If you take out a patent for a period of less than 6 months, then you pay the cost of the patent in the amount of full amount tax no later than the expiration date of the patent. The amount of the patent will depend on the number of months for which you take it.
For example, if for three months, then – 804 x 3 = 2412 rubles.

By decision of the Altai District Assembly of Deputies No. 67 dated October 26, 2012,
It is possible to use UTII if:

8) provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility;
(as amended by the Decision of the Barnaul City Duma dated September 26, 2008 No. 829)

9) provision of public catering services carried out through public catering facilities that do not have a hall serving visitors;
Those. UTII can be used with your parameters - 27 sq.m., and also if you do not have a service room at all, and 27 sq.m. m is production area, for making shawarma.

Now the calculation of UTII:

Option 1 - if there is a service hall:

(27 sq. m (Service area) x 1000) x 15% x 1 (Coefficient “A”,
taking into account the place of business
activity – for Barnaul) x 0.7 (Coefficient “B”
taking into account the types of activities - food services of a snack bar without the sale of beer and other alcoholic products) x 0.92 (Coefficient “G”,
taking into account the amount of income depending on the size
area trading floor(visitor service hall) – from 10 to 50 square meters inclusive) = 2608.20 rubles per month

Option 2 – if there is no service hall:
Here, for the calculation, the number of employees is taken (Article 346.29 of the Tax Code of the Russian Federation), if you do not have them, then only individual entrepreneurs are considered, i.e. You:
(4500 x 15) x 1x0.7x0.92 = 434-70 rubles per month

You must also pay fixed contributions for yourself, in 2015 this amount will be -
22261-38 rubles. At application of UTII You can reduce the amount of UTII by the amount paid fixed contributions.
For example:
In the second UTII quarter will be (if there is a service hall - option 1) 7824-60, but you transferred the amount of fixed payments to the funds in the amount of 5565-35. Therefore, by this amount you reduce UTII:
7824-60 – 5565-35 = 2259-25 rubles
In this case, you pay not 7824-60, but 2259-25 rubles.
When applying a patent, the cost of the patent does not decrease by the amount of fixed fees paid.
Now choose for yourself what you want more profitable than UTII or patent. In both cases, you do not need a cash register; you must issue BSO to customers. You can read about the BSO on our website. All the best.

Which tax regime is more beneficial for an entrepreneur - simplified tax system or patent? This depends on the operating conditions, the availability of employees, and the amount of potential income on the PSN. We will compare the advantages of these tax regimes and calculate the benefits on simplification and patent.

Advantages of Simplification

Simplified tax regime is an attractive tax regime. It involves simple tax calculation, filing tax return only once a year, no accounting. When working on USN entrepreneur can reduce the tax on insurance premiums for yourself and your employees. The object of taxation “Income minus expenses” implies taking into account the amount of contributions in expenses. The object of taxation “Income” makes it possible to make a tax deduction for the amount of contributions. We talked about this in more detail in the article on calculating advance payments.

Patent Features

The patent system is a special special regime, it is described in Chapter 26.5 of the Tax Code of the Russian Federation. It also lists the types of activities for which PSN can be applied. At the same time, regions can additionally add certain types of activities to this list. Only entrepreneurs with fewer than 15 employees can apply for a Patent. The amount of tax on a patent is not related to real income; it is known in advance. At the same time, a patent cannot provide a tax deduction for the amount of insurance premiums that an entrepreneur pays for himself or his employees.

What is more profitable: a patent or a simplified version?

Let's take a closer look at the similarities and differences between the simplified tax system and the patent in the table

*Please check size tax rate for your type of activity in your region, it can be significantly reduced.

The main difference between the simplified tax system and a patent is the procedure for calculating and accounting for insurance premiums. On simplified tax system contributions for employees, as a rule, it is higher, but the entrepreneur can reduce the tax base by their amount. With a patent, employee contributions are lower, but the entrepreneur cannot reduce the tax by their amount; he will have to pay for the patent in full.

This means that a patent will be more profitable in one case: when the actual income of an entrepreneur is significantly higher than the potential income established by the region on which a 6% tax must be paid.

If an entrepreneur earns an amount per year that is less than or comparable to the amount of potential income under a patent, then it will be more profitable to switch to the simplified tax system. Then he will be able to maintain his benefit by reducing the tax on the amount of insurance premiums. We have already written how to choose an object of taxation: “Income” or “Income minus expenses”.

Let's compare the costs of the simplified tax system and the PSN

Example 1. Real income is higher than potential income from a patent.

IP Smirnov works with 3 employees. The potential income for his type of activity in his region is 280,000 rubles. The individual entrepreneur forecasts income of 2,000,000 rubles and expenses of 300,000 rubles.

Insurance premiums for employees: average salary employee at Smirnov’s enterprise is 20,000 rubles. 20,000 * 20% * 3 * 12 = 144,000 rubles.
Total: 16,800 + 23,153.33 + 144,000 = 183,953.33 rubles.

Tax according to the simplified tax system 6%: 2,000,000 * 6% = 120,000 rubles.
Insurance premiums for yourself: 23,153.33 rubles + contributions when income exceeds 300,000 rubles = 23,153.33 + (2,000,000 - 300,000) * 1% = 23,153.33 + 17,000 = 40,153.33 rubles .
Insurance premiums for employees (similar): 144,000 rubles.
An individual entrepreneur can make a tax deduction and reduce the tax on the amount of insurance premiums, but by no more than 50%: 120,000 * 50% = 60,000 rubles.
Total: 60,000 + 40,153.33 + 144,000 = 244,153.33 rubles.

We see that in these conditions it is more profitable for an individual entrepreneur to buy a patent than to switch to the simplified tax system.

Example 2. Real income differs little from potential.

IP Smirnov operates without employees; the potential income for his type of activity in the region is 280,000 rubles. The individual entrepreneur predicts income of 300,000 rubles.

When purchasing a patent, he will incur the following expenses:
Patent cost: 280,000 * 6% = 16,800 rubles.
Insurance premiums for yourself: 23,153.33 rubles.
Total: 16,800 + 23,153.33 = 39,953.33 rubles.

When switching to the simplified tax system, he will incur the following expenses:
Tax amount: 300,000 * 6% = 18,000 rubles.
Insurance premiums for yourself: 23,153.33 rubles.
Tax deduction: An individual entrepreneur without employees can reduce the amount of tax on all insurance premiums without restrictions, even if the tax is canceled (which will happen in our situation).
Total: individual entrepreneur expenses will be 23,153.33 rubles.

We see that in these conditions it is more profitable for an individual entrepreneur to switch to the simplified tax system than to buy a patent.

The online service Kontur.Accounting will help you easily calculate all taxes. If you cannot decide on your own, then entrust your accounting to a professional accountant