Individual entrepreneur on the patent system of taxation documents. How can an individual entrepreneur obtain a patent?

There are special taxation systems for small businesses in Russia. The tax burden under such regimes is usually lower than under the general system (OSNO).

Special modes are also characterized by the fact that they have relatively simple reporting. If there are no employees, then the entrepreneur does not have to hire an accountant. You can handle the accounting yourself, or using special online services.

Of all the preferential tax regimes, the easiest to account for is the PSN patent system. An individual entrepreneur’s patent issued by the tax office confirms the right of an entrepreneur to carry out a certain type of activity. Find out what taxes the patent tax system pays and when it can be beneficial.

IP income on a patent

The patent taxation system is interesting because when calculating the tax, it takes into account not the income that the entrepreneur actually received, but another - the calculated one. This income is called potentially receivable and is established by the laws of the constituent entities of the Russian Federation.

Thus, the law of the Vladimir region No. 126 of November 10, 2015 established that a private seamstress without employees can receive 100,000 rubles in income per year. The tax rate on PSN is 6%, i.e. the entire tax for 2018 is 100,000 * 6% = 6,000 rubles.

Most likely, the seamstress’s real income will be higher, but she will only pay tax on her potential income, which is very small. Regional laws often set deliberately low amounts of potential income in order to encourage illegal entrepreneurs to register a business and provide themselves with insurance coverage. For example, a seamstress from Vladimir will pay only 500 rubles a month for her patent, which, you see, is quite a bit.

Of course, not all subjects of the Russian Federation and not all types of activities set such low values ​​for possible income. For example, in Moscow, the potential income for computer repairs is set at 5 million rubles. Accordingly, the cost of a patent for a Moscow entrepreneur engaged in this line of business will be as much as 25,000 rubles per month.

Thus, it is worth choosing a patent taxation system only when the expected income of an individual entrepreneur is higher than the potential income established by regional law.

Types of activities on PSN

The types of activities permitted under the patent system are strictly limited. This list is established by Article 346.43 of the Tax Code of the Russian Federation, it includes many household services, small-scale production, transportation of goods and passengers, as well as retail trade and catering on an area of ​​no more than 50 square meters.

At the same time, it is necessary to issue a separate patent for each type of activity, which may not be profitable for a variety of household services. For example, you cannot take one patent for house cleaning and childcare. But if an entrepreneur chooses UTII, then in this mode the tax can be paid simultaneously on all household services, without distinguishing them by type.

Another feature of a patent is its specific territory of validity. Thus, if a patent is issued for one municipality, then on its basis it is impossible to conduct activities in another city.

The exception is transportation, delivery and distribution trade. In addition, the Ministry of Finance agrees that services provided remotely (for example, translations or design) also do not have a territory of coverage. To do this, you must indicate the place where the contract for services was concluded, the city where the patent was issued.

Calculation of patent value

You can find out the amount of potential income established in your region for the line of business you are interested in on the Federal Tax Service website. To do this, select your region and find the section “Taxes and fees applicable in the Russian Federation”.

But there is a much more convenient calculation option - patent cost calculator developed by the Tax Service.

It's very easy to use. Select sequentially the number of months the patent is valid, region, municipality and type of activity. The indicator of the last field “Value” will depend on the direction of the business, it could be the number of employees, units of transport, or the area of ​​the sales floor.

For example, a small retail store with an area of ​​30 sq. meters in the city of Spassk-Dalniy, Primorsky Territory, must pay 5,149 rubles for a patent for a period of one month. In this case, the calculator immediately indicates the payment deadline; in this case, the tax must be paid before the end of the month for which the patent was issued.

Keep in mind that for an individual entrepreneur with a patent, taxes are not the only payments to the budget. In addition, the entrepreneur must pay insurance premiums for himself; in 2019 this amount is 36,238 rubles. Moreover, unlike all other tax regimes, contributions to PSN are not taken into account in expenses and do not reduce calculated taxes.

Do not make hasty conclusions about choosing a tax system based solely on the value of the patent. For example, you calculated that a patent for 3 months costs 15 thousand rubles, and the quarterly tax on unified income for the same type of activity will be 20 thousand rubles.

At first glance, it may seem that it is more profitable to issue a patent than to switch to EBND. However, an imputed entrepreneur can reduce the calculated tax by the amount of insurance premiums paid for himself. Let’s assume that insurance premiums in the amount of 8 thousand rubles were transferred for the 1st quarter. Then the tax on EBIT will be only (20,000 - 8,000) = 12,000 rubles, and this is less than the cost of the patent.

In addition, since 2019, individual entrepreneurs with a patent have been deprived of benefits for paying insurance premiums for employees. Instead of 20% for most types of activities on PSN, you now have to pay on a general basis - from 30% of the amounts paid.

Reporting on PSN

But where the patent tax system definitely wins is in the simplicity of accounting. There are no declarations here at all, i.e. There is no need to submit anything to the tax office.

You just need to keep a special Income Accounting Book (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n). The real income of the entrepreneur is entered into the book, although the tax is not calculated on their basis. Accounting must be maintained so as not to exceed the established limit of 60 million rubles per year. But such income is, of course, very rare for an ordinary entrepreneur.

In addition, if an entrepreneur hires workers on the PSN, then he submits the usual reporting for employers (quite complex and varied). There is also a limit on the number of employees - no more than 15 people.

Patent payment

The payment period for patents depends on the period of its validity. If the patent is issued for a period of up to six months, then it must be paid before its expiration. A patent issued for a period of six to twelve months is paid for in two payments:

• 1/3 of the full cost - no later than 90 days from the start of validity;
• 2/3 of the full cost - no later than the expiration date.

There is no need to report payments to the tax office, but payment documents must be kept. In case of verification or absence of payment information in the Federal Tax Service database, the inspector may request confirmation of payment.

The most important thing about the IP patent

And once again briefly about the most important features of the patent system that an entrepreneur needs to know about:

1. An individual entrepreneur’s patent is permission to conduct certain types of activities in a specific municipality.
2. In the application, the entrepreneur indicates the number of months the patent is valid - from 1 to 12 months within one calendar year. The application is submitted to the tax office at the place of activity of the patent 10 working days before the start of validity.
3. The PSN tax is calculated on the basis of potential annual income, which must be found out in advance and a conclusion made as to whether it will be profitable to apply this tax regime.
4. The fees that the individual entrepreneur pays for himself are not taken into account when calculating the cost of the patent.
5. The patent is paid until its expiration date.
6. A tax return is not submitted under the patent system, but for each patent you must keep a book of income.
7. Individual entrepreneurs with a patent without employees can engage in catering or trade without a cash register until July 1, 2019.
8. If an entrepreneur provides services on the PSN, then a significant number of them are completely exempt from the use of cash registers even after July 1, 2019.

The bill on the introduction of a patent establishes the simplest taxation system in Russia - PSN. To fulfill his duty to the state, a citizen only needs to purchase the appropriate document. This can be done without registering an individual entrepreneur or legal entity.

In this way, the Russian government is trying to attract into the economy those people who are engaged in tutoring, photography and other types of entrepreneurial activities. Such people are not ready to register an individual entrepreneur due to the many nuances of registration and responsibility with all their property. But at the same time, such citizens are concerned about their illegal status. A patent without registering an individual entrepreneur will help to include these individuals in the legal economy.

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Let us remember that the patent was introduced back in 2013. The new tax system should replace UTII, which expires in 2019. PSN includes 47 types of activities. To obtain a patent, you need to submit a corresponding application to the inspectorate. After this, he will be assigned the status of a self-employed person for the duration of the patent.

Replacement cases

With the help of a patent, the state is trying to bring self-employed citizens out of the shadows. This need arose after a strong increase in insurance premiums for all, including small, individual entrepreneurs. As a result, about 500 thousand enterprises were closed throughout the country.

The patent tax system should correct this error. In this way, the state gives entrepreneurs the opportunity to develop and bring benefits to society. To carry out your activities, you need to obtain a patent.

It is assumed that at the end of its validity period the activity will cease (or you will renew the validity period). The cost of a patent depends on income and the number of employees.

In particular, it will need to be purchased by those who rent out apartments or houses. Social, industrial and scientific groups are exempt from taxes, but with a caveat: if only one person works. It is also necessary to obtain appropriate permission from the regional administration.

According to Article 346 of the Tax Code of the Russian Federation, reporting in the form of a declaration is abolished in the PSN. However, this does not exempt the entrepreneur from maintaining an accounting book. After depositing your income, the document must be submitted to the tax office for verification. Thus, patent holders come under strict government control.

Registration of a patent without registration of an individual entrepreneur

Since 2019, you can obtain a patent without registering an individual entrepreneur. Please note: this opportunity is available only to those entrepreneurs who independently carry out their activities, without hiring employees.

Every year PSN undergoes positive changes. A patent without registration of an individual entrepreneur in 2019 includes 47 types of activities. In 2019, this taxation system will completely replace UTII.

To obtain a patent, you need to submit an application to the INFS. If you want to apply for it for next year, you can submit your application from December 1st. On its basis, a patent is issued, the owner of which is automatically registered as a self-employed person. This status is retained for the duration of the patent.

Payment is made in accordance with the specified deadlines. Thus, if the patent term is 6 months or less, then payment must be made during this period, but not later than the end of the term. If the patent is valid for 6-12 months, then the payment is divided into two parts: a third within 3 months, and the remainder - until the end of the term.

It is worth noting that the cancellation of individual entrepreneur registration is an undoubted advantage for promoting the new taxation system. However, this innovation will not please all self-employed citizens.

The fact is that the total amount of insurance premiums and patent costs is 20700 rubles. Such deductions will be a strong blow to the wallets of entrepreneurs operating in small towns or villages, as well as those whose income is seasonal.

It is expected that the new tax system will attract freelancers who may well pay for the patent and related expenses, but did not register an individual entrepreneur in order to avoid liability for obligations with all their property

Rights and rules

Self-employed citizens are those individuals who do not hire other workers to carry out their activities. Thanks to a patent, they can legally work without registering as an individual entrepreneur and conduct simplified accounting activities.

This document is intended for:

• tutors;
• masters;
• taxi drivers;
• seasonal agricultural workers.

It is worth noting that a detailed list of professions has not yet been compiled and may vary depending on the region. To find out whether it is possible to obtain a patent in your case, contact the tax office at your place of registration. The document is issued for a certain period, after which the entrepreneur is deregistered. Please note: the patent is valid only in the region of registration of the citizen.

Having this document exempts you from paying taxes, but you agree to regularly pay insurance premiums.

In 2019, new changes came into force regulating the rules for obtaining a patent without registering an individual entrepreneur. To obtain this document, you need to submit a corresponding application to the tax office. Along with it, confirmation is submitted that you are not registered as an individual entrepreneur. The cost of reviewing documents and a patent is 1000 rubles.

However, if you are registered in one region and plan to operate in another, difficulties will arise during registration. The fact is that a patent is valid only at the place of registration and is issued exclusively by the tax authorities in that region. It is believed that in 2019, changes will be made to the bill to regulate this nuance.

Fixed restrictions

According to the Tax Code of the Russian Federation, a patent will not be able to be issued by those persons whose activities are related to the conclusion of an agreement for the joint disposal of property. In addition, minimum and maximum income levels will be regulated in each region. Thus, the conditions for obtaining a certificate will vary depending on the place of registration.

The object of taxation is the profit received during the year, and the validity period is the tax period. If you plan to engage in several types of activities, you will need to purchase a patent for each of them. Please note: a businessman engaged in retail trade in shopping centers and complexes cannot switch to PSN.

There are also other restrictions:

• the patent is available only to individuals;
• activities in most cases are limited to the provision of services and retail trade (and then only in small shops);
• the area of ​​the room should not exceed 50 sq.m. (for catering establishments and piece trade);
• Profit accounting must be kept for each patent;
• annual revenue does not exceed 60 million rubles;
• the tax is paid immediately;
• The cost of the document cannot be reduced with the help of insurance premiums.

Please note: large manufacturers cannot obtain a patent.

Permitted types of work include:

• acceptance of recyclable materials;
• car repair;
• construction and repair work;
• veterinary services;
• photographers Service;
• sewing and repairing clothes (shoes);
• cleaning and washing clothes;
• jewelry repair;
• provision of design services;
• rental of bicycles and other sports equipment;
• services of a cosmetologist or hairdresser;
• cargo transportation;
• maintenance of equipment or furniture;
• babysitting services.

Please note: a patent without registering an individual entrepreneur in 2019 can be obtained for 63 types of activities. The full list is in a special classifier.

If you want to engage in retail trade, then it is worth considering that there are restrictions on sales:

• excisable goods;
• drinks and food products intended for sale in bars, restaurants and cafes;
• using the Internet and mail;
• medicines on preferential prescriptions.

The minimum duration of a patent is 1 month, and the maximum - 12 . During this time, entrepreneurs can assess the market potential and decide whether to continue to engage in the chosen type of activity. If the number of workers increases, the patent must be purchased again. If a document is issued for a period of less than six months, the tax must be paid immediately.

If the patent term is within from 6 to 12 months, then the payment is divided into 2 parts: a third is paid immediately upon receipt of the document, and the rest - before the expiration of the validity period. In case of delay, income will be taxed at the general rate.

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The patent taxation system, also called “Patent for Individual Entrepreneurs,” is a convenient and inexpensive option to test a business idea. They do not submit declarations, and the amount of tax is known immediately, because it does not depend on real income.

Having issued a patent, an entrepreneur receives the right to engage in the chosen field for one or several months. Well, if the idea doesn’t justify itself, you can get a patent for another one or stop the business altogether.

Another advantage of the patent system is that until mid-2019, those who provide services to the public or trade independently have the right not to use a cash register. In addition, Article 2 of Law No. 54-FZ was recently amended to allow for many types of PSN activities not to use a cash register at all even after July 1, 2019.

What types of activities are allowed for PSN in 2019

The types of activities for which an individual entrepreneur can obtain a patent are provided for in Article 346.43 of the Tax Code. There are 63 destinations in total on this list, but regions can add to it. For example, the Moscow region issues patents to individual entrepreneurs for an additional 10 types of activities, so the regional list includes 73 areas shown in the table.

№	Types of activities at PSN in the Moscow region
1	Repair and tailoring of clothing, fur, leather, knitwear, hats and textile haberdashery products
2	Shoe repair, cleaning, painting and sewing
3	Hairdressing and beauty services
4	Dry cleaning, dyeing and laundry services
5	Manufacturing and repair of metal haberdashery, keys, license plates, street signs
6	Repair and maintenance of household radio-electronic equipment, household machines and devices, watches, repair and manufacture of metal products
7	Furniture repair
8	Photo studio, photo and film laboratories services
9	Maintenance and repair of automobiles and motor vehicles, machinery and equipment
10	Repair of housing and other buildings
11	Installation, electrical, plumbing, welding work
12	Glazing of balconies and loggias, cutting glass and mirrors, artistic glass processing
13	Training the population in courses and tutoring
14	Supervision and care of children and the sick
15	Reception of glassware and secondary raw materials, except scrap metal
16	Veterinary services
17
18	Other production services
19	Production and restoration of carpets and rugs
20	Jewelry and bijouterie repair
21	Embossing and engraving of jewelry
22	Mono- and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape and CD
23	Residential cleaning and housekeeping
24	Residential interior design and decoration services
25	Conducting physical education and sports classes
26	Porter services at train stations and ports
27	Paid toilet services
28	Services of chefs for preparing dishes at home
29
30
31	Green farming and decorative floriculture services
32	Hunting management and hunting
33	Engagement in medical or pharmaceutical activities by a licensed person
34	Carrying out private detective activities by a licensed person
35	Rental services
36	Excursion services
37	Ritual services
38	Funeral services
39	Services of street patrols, security guards, watchmen and watchmen
40	Retail trade, through stationary retail chain facilities with a sales floor area of ​​no more than 50 sq. m. for each object
41	Retail trade, through objects of a stationary trading network that do not have sales floors, as well as through objects of a non-stationary trading network
42	Catering services provided through facilities with a service area of ​​no more than 50 square meters. m for each facility of the organization
43	Furniture making
44	Other furniture manufacturing and repair services
45	Construction of housing and other buildings
46	Other services provided during the repair and construction of housing and other buildings
47	Dyeing leather coats and jackets
48	Services of baths, showers and saunas
49	Other services provided in baths and showers
50	Other non-production services
51	Mediation services for organizing consultations with lawyers, psychologists, economists, doctors and other specialists
52	Catering services provided through facilities that do not have a service hall
53	Providing services for slaughter, transportation, distillation, grazing of livestock
54	Production of leather and leather products
55	Collection and procurement of food and non-timber forest resources, and medicinal plants
56	Drying, processing and canning of fruits and vegetables
57	Dairy production
58	Production of fruit and berry planting materials, growing seedlings
59	Production of bakery and flour confectionery products
60	Commercial and sport fishing and fish farming
61	Silviculture and other forestry activities
62	Written and oral translation
63	Care for the elderly and disabled
64	Collection, processing and disposal of waste, as well as processing of secondary raw materials
65	Cutting, processing and finishing of stone for monuments
66	Providing services for the development of computer programs and databases
67	Repair of computers and communication equipment
68	Road transport services for cargo transportation
69	Motor transport services for the transportation of passengers
70	Transportation of passengers by water transport
71	Transportation of goods by water transport
72	Leasing (hiring) of housing stock owned by individual entrepreneurs by right of ownership
73	Leasing (hiring) of non-residential stock and land plots owned by individual entrepreneurs by right of ownership

As you can see, this list mainly includes services and work, as well as small retail trade and catering. At the same time, unlike the simplified tax system or OSNO, a separate patent must be issued for each type of activity. This is not always convenient and profitable if an individual entrepreneur is engaged in related activities on the PSN.

For example, for activities related to furniture, there are as many as three different patents: manufacturing; repair; other manufacturing and repair services. In practice, these types of activities are difficult to separate, so legislators may not have been able to “split” this area so much. If an individual furniture maker issues three patents at once, then he will pay quite a large tax.

In addition, the validity of one patent is limited to the territory of a constituent entity of the Russian Federation. The exception is road transportation, which can be carried out throughout Russia, regardless of the place where the patent was issued.

There is one point of contention regarding patents issued with a specific address (for example, for retail trade and catering services). On the one hand, the patent is valid throughout the territory of the constituent entity of the Russian Federation, for example, throughout the Moscow region. But on the other hand, the application and the issued patent itself indicate the specific address of the activity.

As a result, if the address changes during the validity period of the patent (for example, the tenant has increased the rent or there are few visitors), it is difficult for the entrepreneur to prove that he can continue to operate at the new address. Tax authorities refuse to re-register a patent, explaining that there is no such procedure, but they also refuse the opportunity to work on the basis of a document with the same details.

Yes, this position of the Federal Tax Service can be appealed in court, but if you are not sure that you will work at one address for a long time, then it is better to apply for a patent for a short period.

How much does a patent cost for an individual entrepreneur?

The tax rate on the patent tax system is 6% of potential income. Real revenue from the provision of services or trade is not taken into account, so an individual entrepreneur’s patent often turns out to be a profitable option for the tax burden.

The cost of a patent for an individual entrepreneur can be easily calculated using the Federal Tax Service calculator. Select your region, type of activity and indicate the number of months during which the patent will be valid. Just keep in mind that the PSN tax, unlike other regimes, cannot be reduced by the amount of contributions paid for employees or individual entrepreneurs for themselves.

Types of activities within the framework of tax holidays

Law of the Moscow Region dated April 9, 2015 No. 48/2015-OZ establishes patent types of activities for which they apply. This is a certain period during which the zero tax rate applies, i.e. the entrepreneur does not pay anything for the patent. This federal program is valid from 2015 to 2020.

To work in the Moscow region during the tax holiday, the following conditions must be met:

1. To be for the first time since the publication of Law No. 48/2015-OZ. The fact that an individual already had the status of an entrepreneur is checked by the Federal Tax Service, so it is impossible to deregister and register again.
2. Submit a patent application along with documents for .
3. Select one of the types of activities that are subject to a zero rate (see table below).

Please note that the zero rate is valid not for two calendar years, but for two tax periods, i.e. patent validity period. For example, if you register an individual entrepreneur on March 1, 2019, then the first tax period with a zero rate will last only 10 months, not a year. The same applies to the second tax period - if you write a patent application for, say, five months, and not for a year, then the tax period will be short.

Thus, it is most profitable to register an individual entrepreneur at the very beginning of the year, and both times write an application for 12 months of patent validity. In this case, you will have 24 months during which you don’t have to pay for the patent.

Types of activities covered by tax holidays (Moscow region)

№	Types of activities for a free IP patent
1	Supervision and care of the sick and children
2	Manufacturing of folk arts and crafts
3	Production services
4	Organization of physical education and sports classes
5	Services related to the sale of agricultural products
6	Services related to agricultural production
7	Furniture making
8	Non-production services “Family Service”
9	Freight transport
10	Cargo transportation by water transport
11	Installation and assembly of furniture
12	Services for training the population in courses and tutoring
13	Furniture repair
14	Engagement in medical or pharmaceutical activities

Patent application in 2019

A patent application for an individual entrepreneur for 2019 is submitted using the official form. The latest current application form was approved by order of the Federal Tax Service dated July 11, 2017 N ММВ-7-3/544@.

You can find out how to fill out a patent application and download a free form to fill out. You must contact the tax office 10 working days before the expected start date of the patent.

The validity of an issued patent cannot be extended for an additional period. If you work for PSN and it is profitable for you, do not forget to apply for a new patent in a timely manner. If there is a temporary break in the patent system (for example, the patent expired on November 30, and you filed an application for a new patent only on December 1), you must suspend activities or report under a different tax system.

Moreover, the second option is not always possible in practice. So, if an entrepreneur has issued a patent for trade and works without a cash register, then in the period between the old and new patent he could trade within the framework of the simplified tax system or OSNO, but for this he must have a cash register. That is, in fact, the outlet will have to be closed for some time, and this is a direct loss of income for the individual entrepreneur.

Since 2013, a system has been introduced on the territory of the Russian Federation that provides for the simplification of doing business for individual entrepreneurs with a turnover of no more than sixty million rubles. Since 2015, some amendments have been made to the law. This will be discussed in this article.

An individual entrepreneur submits an application for a patent to the tax service of the region where business activities will be conducted. This can be done simultaneously with the registration of an individual entrepreneur, or no later than 10 days before the start of application of the patent tax system.

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.

Submitting an application

You can submit an application 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 working days (positive or negative).

Refusal to issue a patent

Failure may 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 possibility of using the patent tax system;
• if an 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 filled in incorrectly (new in 2015).

Necessary requirements and documents for an individual entrepreneur patent

A patent can only be used by those entrepreneurs whose annual income is less than sixty million rubles and whose average number of employees is no more than fifteen people. Insurance premiums for them are paid in the same way as before. In addition, a book of income accounting under the patent system must be maintained.

To register a patent, a correctly filled out application is submitted to the tax service (if the application is not filled out completely or with errors, this will serve as a basis for refusal to issue) and a passport. A receipt for payment for the IP patent is presented after its receipt.

Calculation of the cost of a patent for an individual entrepreneur

The patent tax rate is six percent, regardless of the profit received during the activity, but is calculated separately for each type of activity. A 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, you need to familiarize yourself with the law of the constituent entity of the Russian Federation, where all amounts are indicated.

A receipt for payment for an individual entrepreneur's patent must be drawn up using the details of the tax service where the application was drawn up.

How do you pay

If such a tax system is issued for a period of less than six months, then the cost of the patent must be paid within twenty-five days from the date of entry into force. For individual entrepreneurs who receive a patent for a period of more than six months, the law also determines payment terms: within the first ten days one third of the total amount must be paid, and the remaining two thirds - during the entire period of validity of the patent, but no later than thirty days before the end his term. It is important to take into account that if the existing benefit does not apply to the payment of insurance premiums of non-budgetary organizations.

Loss of right to use

An individual entrepreneur loses the right to a patent this year for the following reasons:

1. The number of employees allowed under the patent system has been exceeded.
2. The maximum income, currently sixty million rubles a year, has been exceeded.
3. Payment for the patent was not made on time.

If the right to a patent is lost, an individual entrepreneur must file an application with the tax authority where the patent was issued. Or it will automatically switch to a common tax calculation system.

An individual entrepreneur who has lost the right to use the patent tax system can apply again, but only in the next calendar year. For example, if an individual entrepreneur hired more than fifteen employees and lost his patent for this reason, but next year the total number of employees did not exceed the permissible norm, 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 a business activity that was carried out using a patent tax calculation system is terminated, then within five days from the date of receipt of the application for termination of activity, the tax authority deregisters this individual entrepreneur.

Step-by-step instruction

1. If the entrepreneur is not registered, then, of course, you must first go through the registration procedure and obtain a certificate to this effect.

2. An application for a patent is filled out. To do this you will need 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 activity will be conducted; the inspector issues a corresponding receipt of acceptance of the application.

4. After a week, you can pick up the patent from the tax service by presenting a receipt and passport. You need to immediately get the details for paying for the patent here.

5. Payment is made within twenty-five working days from the beginning of the validity 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 income book of an individual entrepreneur. The order of the Ministry of Finance approved the form for filling out the book and the procedure for filling it out. At any branch of the Federal Tax Service you can take a sample application for a patent for an individual entrepreneur.

Patent IP (Moscow): how innovations in 2015 will affect some types of business

The patent taxation system in Moscow began to operate at the beginning of 2013. Sixty-five activities are covered by the patent and the interest rate is six percent.

Many individual entrepreneurs, having tried this system, prefer it to other taxation systems. In 2014, the number of patents issued, for example, in retail and public catering, increased several times compared to previous years.

Seeing such successful indicators, the authorities decided to increase contributions in 2015. For example, for a patent an individual entrepreneur in Moscow who is engaged in cargo transportation paid eighteen thousand rubles. But this year the tax will increase and will range from ninety to one hundred and 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 payment for vehicles with a carrying capacity of more than ten tons will be one hundred eighty thousand rubles per year. In such conditions, vehicle owners are unlikely to be able to count on the same profits, and some of them will even be faced with the question of the continued existence of the business.

As for rent, until 2015 it was sixty thousand rubles per year, regardless of where the premises were located, what their area was and its purpose (residential or non-residential).

Since 2015, the situation has completely changed and the amount of deductions will directly depend on the location of the object, as well as the number of square meters. 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 be forty-five thousand rubles, within the Moscow Ring Road - thirty thousand, and in New Moscow - twenty-one thousand rubles. But for apartments with a large area, the price of a patent, on the contrary, will increase. The maximum cost of a patent will reach six hundred thousand rubles, that is, it will increase tenfold. This will affect apartments located in the central administrative district with an area of ​​more than six hundred square meters. The calculation is based on a possible annual rental income of ten million rubles.

As for retail and catering, for facilities located in the central administrative district of Moscow, costs will double and range from two hundred forty to three hundred sixty thousand rubles per year.

In our article, we tried to talk in as much detail as possible about a work patent for foreign citizens and how to officially obtain it for legal work in Russia.

From our article you will learn how and where to apply for a work patent, what documents are needed for a work patent, who issues patents to migrants, the rules for obtaining a work patent in Russia, how to pay personal income tax for a work patent, its validity period, and you will also find Patent application forms and patent samples 2019, and step-by-step instructions for obtaining a patent for labor activity.

To move around the section more conveniently, you can use the navigation:

What is a patent for work in Russia?

A labor patent for work for foreign citizens is a permit to carry out labor activities in Russia for visa-free foreign citizens.

In other words, a work patent for migrants is a document necessary for every foreign citizen who has arrived in Russia on a visa-free basis and who plans to legally carry out labor activities on the territory of the Russian Federation.

A migrant can carry out work under a labor patent either on the staff of a Legal Entity or as an employee of an individual.

Who needs a patent to work in Russia in 2019?

The 2019 labor patent is needed by all visa-free foreigners who want to legally work in Russia, with the exception of citizens of countries included in the list of countries of the Customs Union.

Those. To legally work in Russia in 2019, a work patent is not required for citizens of Belarus, Kazakhstan, Armenia and Kyrgyzstan, since these countries are part of the customs union.

A work patent is required for citizens of Abkhazia, Azerbaijan, Uzbekistan, and Ukraine.

What does a work patent provide?

A labor patent for work allows visa-free foreign citizens to legally work for legal entities and individuals (private) on the territory of the Russian Federation.

Territory of validity of a work patent

Since 2016, a labor patent for work in the Russian Federation for foreign citizens has a territorial reference, i.e. the patent for the work indicates the territory of its validity.

Accordingly, a foreign citizen can legally work under a patent only in the territory specified in the document.

Important! A foreign citizen cannot work in Moscow and the Moscow region under one patent, since the patent is issued either for Moscow or for the region.

Those. a foreign citizen who has a work patent in Moscow cannot work under it in the Moscow region. Just like a foreign citizen who has a patent for work in the Moscow region cannot work under it in Moscow.

However, a foreign citizen can receive 2 patents for work, one patent for work in Moscow, and a second patent for work in the Moscow region.

The situation is the same with work in St. Petersburg and the Leningrad region. To legally work in St. Petersburg, a foreign citizen must have a patent for work in St. Petersburg, for work in the Leningrad region - a patent for work in the Leningrad region, or have 2 patents.

Important! If a foreign citizen is caught working under a patent in a region that is not indicated in his document, he will be fined up to 7 thousand rubles with possible deportation from Russia and a ban on entry into the country for a period of 3 to 10 years.

Indication of profession in a work patent

Since 2016, the labor patent for work for foreigners has indicated the specialty.

Accordingly, a foreign citizen can legally work under a patent only in a profession corresponding to the specialty indicated in the document.

Important! If a foreign citizen works in a profession not specified in his work patent, he will receive a fine of up to 7 thousand rubles with possible deportation from the Russian Federation and a ban on entry into Russia for a period of 3 to 10 years.

Validity period of a work patent for a foreign citizen

A work patent to a foreign citizen is issued for a period of 1 to 12 months. That is, a foreign citizen with one work patent can legally work in Russia for up to 1 year.

How to renew a work patent: procedure for renewing a work patent for foreign citizens

To do this, he needs to renew the patent monthly - make a timely advance payment of personal income tax for work on the patent, since the patent is considered extended only for the period for which the advance payment was made.

Thus, by making an advance payment, a foreign citizen can immediately extend the patent for several months in advance, but not more than 12 months.

For example, a foreign citizen received a patent and paid personal income tax for 3 months in advance. Accordingly, the patent will be considered extended for 3 months, and a foreign citizen can easily work on it for 3 months. After 3 months, the foreign citizen must again pay personal income tax to renew the patent for the next period.

Thus, a foreign citizen can renew a patent for any period up to 12 months - 1,2,3,4,5,6,7,8,9,10,11 months in advance, if his financial condition allows him to make an advance payment for this period .

The cost of a work patent for a year is calculated simply: 12 months * the amount of the advance personal income tax payment.

Important! The amount of the advance payment for a patent depends on the region in which the foreign citizen will work under the patent. You will find a detailed table with the amount of advance payments by region on this page.

Accordingly, a foreign citizen can repeatedly renew a work patent for a period of no more than 12 months, since the total validity period of a work patent, taking into account extensions, is no more than 12 months from the date of issue.

Important! To extend the patent to 12 months, it is very important to make the advance payment on time; in case of non-payment or delay of the advance payment for the work patent even by 1 day, the work patent will be automatically canceled and become invalid.

You will learn about how to make an advance personal income tax payment and pay for a work patent several months in advance on this page.

Is it possible to extend a foreign citizen’s labor patent after a year of work in Russia without leaving the country?

If a foreign citizen’s patent is about to expire (the first year of work under a labor patent), he can obtain a new work patent without leaving Russia.

More information about how to renew a work patent after 12 months without leaving Russia is written in this article: How to renew a work patent for the next year.

How to check the authenticity of a work patent?

You can check the validity of a work patent and its authenticity online on the official portal of the Main Directorate for Migration Affairs of the Ministry of Internal Affairs using the link.

However, remember, according to the instructions on the website of the Main Department of Migration of the Ministry of Internal Affairs, the result of the check is for reference only.

To receive an official, legally significant answer, you must make an official request to the Migration Department of the Main Directorate of the Ministry of Internal Affairs of the Russian Federation.

Where to get a patent for a work, who issues a patent for a work and where to get a patent for a work?

In 2019, a work patent for a foreign citizen is issued and issued by the Main Department of Migration Affairs of the Ministry of Internal Affairs (formerly FMS). A foreign citizen can independently apply for a labor patent to work in Russia in the divisions of the Directorate for Migration Issues of the Main Directorate of the Ministry of Internal Affairs of the Russian Federation (formerly FMS), and in multifunctional centers for the provision of public services.

Also, to obtain a patent to work in Russia, a foreign citizen can turn to intermediaries - companies that provide similar migration services.

Important! Even when applying for a work patent through an intermediary, remember that the work patent is state-owned. authorities hand it over to you personally. No one can get it except you! And you can always check the validity of your patent.

How to obtain a work patent for a foreign citizen: procedure for obtaining a work patent

In order to obtain a patent to work in Russia, a foreign citizen must submit to the Migration Department of the Main Directorate of the Ministry of Internal Affairs of the Russian Federation (formerly the Federal Migration Service) the necessary package of documents with an application for a patent.

However, even before the process of collecting and submitting documents to the migration authorities, it is important for a foreign citizen to comply with all the features of migration legislation when entering the Russian Federation.

For your convenience, we will try to describe the entire procedure step by step until obtaining a patent for the work.

Patent work: step-by-step instructions for filing a patent 2019

1. You are a visa-free foreign citizen, entering the Russian Federation with a foreign passport.

After this, the foreign citizen must carefully monitor the timely payment for the work patent and make the advance payment (personal income tax) on it on time, since if the payment is late even by 1 day, the patent will automatically be revoked.

Also, a foreign citizen should not forget about his other migration documents and carefully monitor their validity periods, and promptly renew them as necessary.

Documents for a work patent

When applying, a foreign citizen will need to prepare the following documents for a work patent:

• Application for a patent to a foreign citizen (download form);
• International passport;
• Notarized translation of a passport;
• Migration card (for the purpose of entry - work);
• VHI policy (insurance);
• Medical certificates of absence of diseases, issued after passing a medical examination for a patent;
• Results of testing in the Russian language, history and fundamentals of Russian legislation;
• Documents confirming the registration of a foreign citizen for migration registration;
• Receipt for payment of personal income tax for a patent;
• Photo 3x4;
• A document confirming payment of a fine (in case the foreigner is late in providing the necessary documents for obtaining a work patent).

Work patent: deadlines for registration

To obtain a migration patent for work, a period of 30 days is allotted from the date of entry of the migrant into the Russian Federation, during which the foreign citizen must undergo a medical examination, pass testing and collect the necessary package of documents to obtain a patent and submit them to the Migration Department of the Main Directorate of the Ministry of Internal Affairs of the Russian Federation.

10 working days after submitting a package of documents for a patent for work in the state. organs, the answer comes from them. And the foreign citizen is issued a work patent or a notice of refusal.

Medical examination for a work patent (medical certificates for a work patent)

A medical examination to obtain a patent is a mandatory procedure for all foreign citizens who want to legally work in Russia.

Every migrant worker needs to undergo a medical examination to obtain a patent, since a medical certificate for obtaining a patent is issued only after passing the examination, and without it you will not be able to submit a package of documents for a patent, since it will not be complete.

Thus, for a foreign citizen, a medical examination for a work patent is a mandatory and necessary condition for obtaining the right to work in Russia.

What does the medical commission consist of and check to obtain a patent?

A medical examination for a work patent for foreign citizens consists of migrants taking tests to identify diseases that are dangerous to others and being examined by doctors: a therapist, a phthisiatrician, a dermatovenerologist, and a psychiatrist-narcologist.

In the process of passing a medical examination for a patent, a foreign citizen needs to take blood tests for HIV, syphilis, and also do a clinical blood test.
In addition, the foreigner will need to take a urine test for the presence of psychotropic substances and do a general urine test.

It will also be necessary to do a fluorographic examination of the chest.

If the medical examination for a patent reveals that a foreign citizen has infectious diseases that pose a danger to others, then the foreigner will naturally be refused a work patent, since this data will be indicated in the medical certificate required for a work patent, which the foreigner submits to as part of a package of documents in the Main Directorate for Migration Affairs of the Ministry of Internal Affairs.

Thus, based on the results of the medical examination for a patent, a foreign citizen receives the documents necessary for filing with the Main Directorate for Migration Affairs of the Ministry of Internal Affairs, without which it is impossible to issue a patent:

• Certificate of medical examination of a foreign citizen;
• Certificate of absence of HIV infection.

Patent Exam: Testing to Get a Work Patent

To obtain a patent to work in Russia, a foreign citizen must pass patent exams and receive a certificate of passing the state exam with the results necessary to apply for a patent.

Tests for foreign citizens to obtain a patent are exams in the Russian language, Russian history and the basics of Russian legislation.
In other words, the patent exam for migrants consists of 3 modules: Russian, history, and basic legislation of the Russian Federation.

1. The test exam for a patent in the Russian language includes 5 sections:

• Vocabulary. Grammar (25 tasks, for which 15 minutes are allotted);
• Reading (10 tasks, for which 15 minutes are allotted);
• Listening (10 tasks, for which 15 minutes are allotted);
• Writing (1 task, for which 15 minutes are allotted);
• Speaking (for which 10 minutes are allotted).

2. The Patent Exam in Russian History consists of 1 test with 10 questions.

3. The exam on knowledge of the fundamentals of legislation of the Russian Federation also consists of 1 test with 10 questions.

The test exam for a patent on the History of Russia takes 15 minutes. The same time is allotted for the patent exam on the basics of legislation: this test for migrants must also be passed in 15 minutes.

The patent test (exam for migrants) is considered passed if a foreign citizen gives 60% correct answers in each section of the block on the Russian language and correctly answers at least 5 questions out of 10 in the testing block on the History of Russia and gives at least 5 correct answers out of 10 in the testing block on the basics of Russian legislation.

Patent Exam and Examples: Patent Test Questions for Migrants

Below you can see examples of work patent testing questions that migrants take.

Russian language block: examples of test questions for migrants in the Russian language

• Testing for migrants in the Russian language. Vocabulary. Grammar (25 tasks);
• Testing for migrants in the Russian language. Reading (10 tasks);
• Testing for migrants in the Russian language. Letter (1 task);
• Testing for migrants in the Russian language. Speaking.

Documents for passing the exam for migrants for a patent

To pass the patent test, a foreign citizen will need the following documents:

• passport;
• notarized translation of the passport;
• migration card.

Punishment for working without a patent

Responsibility for working without a patent lies with both the foreign worker and the employer who employs a foreign citizen without a work patent.
Next, we will look in more detail at the responsibility for working without a labor patent and the penalties for this for both parties.

Responsibility of a foreign citizen for work without a patent

According to Article 18.10. of the Administrative Code for work without a patent, as well as for work outside the subject of the Russian Federation for which a patent was issued, a foreign citizen faces an administrative fine in the amount of 2 to 5 thousand rubles with possible deportation from the Russian Federation.

Important! For working without a patent in the federal city of Moscow or St. Petersburg or in the Moscow or Leningrad region, a foreign citizen receives a fine of 5 to 7 thousand rubles with administrative expulsion from the Russian Federation.

Fine to employer for working without a patent

If it is established that a foreign citizen is carrying out labor activities without a valid work patent, the employer will receive a fine from the Federal Migration Service for the migrant’s work without a patent.

That is, if a foreign citizen does not have a valid document, he does not have the right to work in Russia, which means that the employer does not have the right to hire him.

Otherwise, the employer receives a fine:

• For an official - a fine of 35,000 - 70,000 rubles;
• For legal entities - a fine of 400,000 - 1,000,000 rubles, or suspension of activities for a period of 14 to 90 days.

The patent for a job has expired, what should the employer do?

If a foreign citizen’s work patent has expired, the employer must terminate the employment contract and send notice of the foreign employee’s dismissal to the Main Department of Migration Affairs of the Ministry of Internal Affairs.

When a foreign citizen receives a new patent, the employer re-enters into an employment contract with him and again submits a notice of hiring a foreign citizen to the Federal Migration Service.

Work patent: forms and samples

What does a work patent look like in the Russian Federation: a work patent - sample 2019

In 2018, new patent forms for work with the emblem of the Ministry of Internal Affairs were introduced into circulation. New patents for work in 2018-2019 are as follows:

At the same time, in 2018, old-style patents with the FMS emblem, issued in 2017, before the new forms were put into circulation, were also valid:

Important! A labor patent for work for foreigners contains an indication of the profession and subject of the Russian Federation for carrying out labor activities.

Application for a patent for a work

A sample application for a work patent for foreign citizens is as follows:

You can download the application form for a work patent for a foreign citizen using the link.

Petition to renew a work patent from an employer

A petition to extend a work patent for a foreign citizen is as follows:

You can download the application for renewal of a work patent using the link.

Patent work: questions and answers

In this section, we tried to provide answers to the most frequently asked questions about work patents for foreign citizens.

If you haven't found the answer to your question, please leave it in a comment.

• What is the difference between a patent and a work permit: what is the difference between a patent and a work permit for foreign citizens?

The only similarity is that both a patent and a work permit give a foreign citizen the right to legally work in the territory of the Russian Federation.
Otherwise, these are completely different documents.

A work patent is issued only to foreign citizens staying on the territory of the Russian Federation on a visa-free basis. That is, only visa-free foreign citizens can obtain a work patent and work under it in Russia.

Foreigners with a visa to work in Russia must obtain a work permit.

• Who needs to apply for a work patent? Which foreigners need a work patent?

Every foreigner who comes to Russia to earn money on a visa-free basis needs to apply for a work patent, including a work patent for citizens of the CIS, in particular for citizens of Abkhazia, Azerbaijan, Moldova, Tajikistan, Uzbekistan, and Ukraine.

The exception is citizens of member countries of the Customs Union; these foreign citizens do not need to apply for a work patent to work in Russia.

Thus, citizens of Belarus, Kazakhstan, Armenia and Kyrgyzstan do not need to apply for a patent to work in Russia, since these countries are members of the Customs Union.

• Do Belarusian citizens need a work patent?

Citizens of Belarus do not need a work patent, since Belarus is part of the customs union and, according to current agreements, citizens of Belarus do not need a work patent to work in Russia.

• Does an Armenian citizen need a work patent?

Citizens of Armenia do not need a work patent, since Armenia is part of the customs union and, according to current agreements, Armenian citizens do not need a work patent to legally work in Russia.

• Do Kyrgyz people need a patent to work?

Citizens of Kyrgyzstan do not need a work patent, since Kyrgyzstan is one of the countries of the customs union, and, according to current agreements, Kyrgyz people can work in Russia without a work patent.

• Do Ukrainians need a patent to work?

Yes, citizens of Ukraine need a patent to work in Russia to carry out legal work activities.

• Do Tajiks need a patent to work?

Yes, citizens of Tajikistan need a patent to work in Russia to legally carry out labor activities.

• Do Moldovan citizens need a work patent?

Yes, to legally work in Russia, a citizen of Moldova needs to obtain a work patent.

• Is work experience required when working under a patent?

Yes, a foreign citizen who legally works in Russia under a labor patent is credited with work experience.

• Is it possible to buy a work patent for foreign citizens?

No! You cannot buy a patent for a work!

This migration document is officially issued by government agencies and their representatives, and the issuance of patents to foreign citizens is carried out personally in the hands of the foreign citizen.

Therefore, even if you need help in obtaining a patent for your work and you contact a law firm specializing in migration services to collect, prepare and submit a package of documents for registration of a patent, do not forget that the patent will be issued to you personally.

Remember, information about the document and its owner is entered into the FMS database (GUVM MIA) only when a migrant’s work patent is officially issued.

Important! If you are offered to buy a ready-made patent for a job without passing testing and a medical examination for the patent, then rest assured, they are trying to deceive you, since a migrant will not be issued a patent without this.

• Is it possible to extend a work patent after 12 months?

Renewing a work patent after a year is not a completely correct definition.

This concept means replacing a patent with a work. That is, a foreigner has the opportunity to obtain a new patent for the next period without leaving Russia.

In other words, the patent is re-registered: a foreign citizen receives a new migration patent for work without leaving the territory of the Russian Federation. The document number remains the same, the same as in the old patent. The region of action and profession also remain unchanged.

Important! A foreign citizen must take care of the renewal of a patent in advance and begin to act in this direction before its expiration date, since it will take several weeks to collect a package of documents for renewal and obtain a new patent without leaving the country.

The detailed procedure for “patent renewal” without leaving Russia is described on this page.

• I lost my work patent - what to do?

You will find a detailed answer to the question of what to do and how to restore a lost patent on this page.

• Can a foreigner work without a patent?

Foreign citizens staying in Russia in a manner that does not require a visa have the right to work in the country only with a work patent.

Carrying out work without a patent is fraught with administrative fines with possible expulsion from the Russian Federation and, in some cases, a ban on entry into Russia.

The exception is citizens of countries participating in the customs union.

Thus, only foreign citizens from Belarus, Kazakhstan, Armenia and Kyrgyzstan can work in Russia without a patent.

If the article about a work patent for foreign citizens was useful, please +1 or bookmark the step-by-step instructions for applying for a work patent in the Russian Federation.