Deadline for payment of a work patent. Patent payment deadlines and consequences of delay When do you need to pay a patent?

The patent tax system is a special tax regime that can only be applied by individual entrepreneurs. The essence of this system is that the entrepreneur receives a special document (patent) giving him the right to carry out certain types of activities.

How to get a patent in 2019

To obtain a patent, an individual entrepreneur must fill out an application and submit it to the Federal Tax Service at the place of residence no later than within 10 working days before starting business on the basis of PSN (new individual entrepreneurs can submit an application along with documents for registration).

If an individual entrepreneur plans to operate in a region in which he is not registered, he can submit an application to any tax authority of this constituent entity of the Russian Federation. The exception is situations where the operation of the patent system is divided among municipalities. In this case, the application is submitted to the Federal Tax Service of the municipality in which the individual entrepreneur will operate.

If the activity will be carried out on the territory of a city of federal significance (Moscow, St. Petersburg and Sevastopol), the application can be submitted to any Federal Tax Service of the given city.

Note: when carrying out activities provided for in paragraphs. 10, 11, 32, 33 and 46 (in terms of delivery and peddling trade) clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, an application for PSN is submitted to the Federal Tax Service at the place of residence.

An application can be submitted in several ways:

1. In person or through a representative (by notarized power of attorney).
2. By mail with a description of the attachment.
3. Electronically via the Internet through EDF operators.

If sent by mail or through EDF operators, the date of submission of the application will be considered the day it was sent.

During 5 days from the date of receipt of the application, the tax authority is obliged to issue a patent (sample patent), or notify about the refusal to issue it.

note, starting from 2015, a patent can only be applied in the municipality (subject of the Russian Federation) in which it was received. If you plan to conduct business in another location, then the application must be submitted to the appropriate tax authority of that city.

Note: The law does not prohibit simultaneously obtaining patents in different municipalities of Russia.

How much does a patent cost in 2019?

The amount of tax required to pay for the use of PSN is calculated using the following formula:

Tax amount = Tax base x 6% x (Patent duration / 12 months)

The tax base

The tax base– this is the potential annual income of an individual entrepreneur, the amount of which is established by the laws of the constituent entities of the Russian Federation and depends on:

1. Type of business activity.
2. Places where activities are carried out.
3. The number of hired workers, transport, retail space, etc. involved in this activity.

You can get acquainted with the established amounts of the tax base in a particular region on this page.

note, in 2015, regional authorities received the right to set prices for patents for each municipality, and not for the entire entity as a whole (with the exception of activities in road transportation and distribution (distribution) retail trade).

On the one hand, now the cost of a patent should be more fair - more expensive in big cities and cheaper in sparsely populated areas. But, on the other hand, the territory of the patent will be limited to the boundaries of a specific municipality.

Patent duration

A patent is issued for a period from 1 to 12 months inclusive, within the calendar year.

If an individual entrepreneur has lost the right to apply a patent or has ceased to operate a PSN, he will be able to switch again to the patent taxation system (for the same type of business activity) only from the next calendar year.

Examples of calculating the cost of a patent

Example 1. Calculation of the cost of a patent for a full year

Object of taxation

January 1, 2019 IP Petrov I.A. received a patent from the Federal Tax Service for Moscow to carry out entrepreneurial activities in repairing and sewing shoes. Patent validity period – 12 months.

Patent cost calculation

600,000 rubles.

36,000 rub.(RUB 600,000 x 6%).

Example 2. Calculation of the cost of a patent for less than a year

Object of taxation

August 1, 2019 IP Petrov I.A. received a patent from the Federal Tax Service for Moscow to carry out entrepreneurial activities in repairing and sewing shoes. Patent validity period – 5 months.

Patent cost calculation

The tax base for shoe repair and sewing in Moscow is 600,000 rubles.

For the received patent to I.A. Petrov. you will need to pay: 15,000 rub.(RUB 600,000 x 6% x (5 months / 12 months).

Note: You can always get an accurate calculation of the cost of a patent from the tax authority that issued it. Also, often, the amount of tax required to be paid is indicated on the reverse side of the patent sheet.

Patent payment (payment due in 2019)

less than 6 months, then it must be paid in the amount full amount, no later than the expiration date of the patent.

If the patent was received for a period from 6 to 12 months, Then 1/3 amounts must be paid within 90 calendar days after the patent commencement date, and 2/3 amounts no later than the expiration date of the patent.

You can pay for a patent without commission at a Sberbank branch. To pay, you need to know: full name, residence address and TIN of an individual entrepreneur (in some branches you may be asked for a completed payment order).

Note: If the payment deadline falls on a weekend or holiday, then the patent must be paid on the previous business day.

note that the cost of the patent can be reduced by the costs of purchasing and installing an online cash register, but in the amount of no more than 18,000 rubles. for one copy of the cash register. To do this, it is necessary to submit to the inspectorate at the place of patent activity a notification drawn up in a free form or recommended by the Federal Tax Service.

Tax accounting and reporting

Accounting for income received

When using PSN, an entrepreneur must keep a book of income accounting (KUDiR), and for each patent received it is necessary to keep a separate book of income accounting.

Tax return

Tax return on the patent tax system no need to submit.

Accounting and reporting

Individual entrepreneurs using PSN are not required to submit financial statements and keep records.

Cash discipline

Individual entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline.

Learn more about cash discipline.

note, since 2017, all individual entrepreneurs making payments using cash and electronic means of payment were required to switch to online cash registers. Individual entrepreneurs on PSN for all types of activities, except catering and trade, may not switch to online cash registers until July 1, 2019. Also, until July 2019, individual entrepreneurs may not apply CCT on PSN in relation to retail trade and catering, provided that there are no employees.

Combining PSN with other taxation systems

PSN, like UTII, is a tax regime that applies to certain types of activities, so a patent can be combined with any other taxation system (OSN, simplified tax system, unified agricultural tax).

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition to this, it is necessary apart, for each taxation system, maintain tax records (property, liabilities, business transactions), submit reports and pay taxes.

Loss of the right to use a patent

An individual entrepreneur is considered to have lost the right to apply the patent taxation system in the following cases:

1. Income since the beginning of the year exceeded 60 million rubles.(for activities in respect of which the PSN was applied).
2. The average number of employees during the patent term exceeded 15 people(for all types of individual entrepreneur activities).

be careful, in case of loss of the right to use a patent, the individual entrepreneur will automatically be transferred to the general taxation regime, starting from the moment the patent was issued. Accordingly, all income received during this period will be subject to SST taxes (which means personal income tax of 13%, VAT and property tax).

Note: in accordance with the amendments made to Articles 346.45 and 346.46 of the Tax Code of the Russian Federation, if the right to use the PSN is lost, the individual entrepreneur can also be transferred to the simplified tax system, UTII and Unified Agricultural Tax.

note that from January 1, 2017, late payment for a patent does not entail the loss of the right to use the PSN, but only provides for the imposition of a fine on the individual entrepreneur and the accrual of penalties on the amount of tax arrears.

Removal from the register

Deregistration of an individual entrepreneur using PSN occurs within 5 days from the date of expiration of the patent (if there are several patents, then after the expiration of all patents).

If an individual entrepreneur has lost the right to use PSN and has ceased the activity in respect of which it was applied, then deregistration occurs within 5 days from the date of submission to the tax service statements about loss of rights or termination of activities.

Note: the date of deregistration is considered to be the date of transition of the individual entrepreneur to the general taxation regime or the date of termination of the activity in respect of which the PSN was applied.

Frequently asked questions about the use of PSN

What happens if an individual entrepreneur who used both the simplified tax system and the PSN loses the right to apply the patent?

There are currently 2 points of view on this issue. One part of the letters from the financial department (for example, dated 03/18/2013 No. 03-11-12/33) indicates that if the right to a patent is lost, with the simultaneous application of the PSN and the simplified tax system, the individual entrepreneur remains on the simplified tax system for all types of activities, since the combination of simplified taxation system and OSNO is not allowed. But this is only possible if the reason for the loss of the right to a patent was not an excess of income in excess of 60 million rubles.

Another part of the letters (dated January 30, 2015 No. 03-11-12/3558, dated December 3, 2013 No. GD-4-3/21548) indicates that the activities for which the individual entrepreneur used PSN are transferred to OSNO , and the rest remains simplified.

In practice, the tax authority most often takes the second position and transfers the activity for which the right to a patent was lost to OSNO, despite the parallel application by the entrepreneur of the simplified procedure.

Is it possible to apply for a patent from the middle of the month?

An application for a patent can be submitted on any day of the month, but it must be remembered that this must be done no later than 10 days before the start of the “patent” activity.” If the application is submitted on June 11, then the activity must begin no earlier than June 26. The application itself must indicate the start date of the patent. If, for example, we set the start date of the patent as June 25 and the patent term, for example, 6 months, then the expiration date will be December 25.

Is it possible to switch from the simplified tax system to the PSN in the middle of the year?

It all depends on what types of activities the individual entrepreneur wants to switch to PSN.

If an individual entrepreneur switches to a patent for certain (not all) types of activities, then he can submit an application for the use of PSN at any time during the year.

If an individual entrepreneur carries out one type of activity and intends to switch from the simplified tax system to a patent, then the opinion of the Ministry of Finance is divided. One part of the letters (for example, dated September 19, 2014 N ГД-4-3/19079@) states that the transfer of all activities from the simplified tax system to the new taxation regime is allowed only from the new calendar year. At the same time, before January 15 of the new year, the individual entrepreneur must notify the tax authority of the termination of the application of the simplified tax system. Another part of the letters (in particular, dated May 16, 2013 N 03-11-09/17358) says that when applying a simplified taxation system and carrying out only one type of activity in one subject of the Russian Federation, an individual entrepreneur has the right to switch to this type of activity on the PSNO, while remaining on the simplified taxation system.

In connection with the current ambiguous situation, when completely switching from the simplified tax system to the PSN, it is recommended to request clarification from the tax authority regarding the procedure for switching to a patent within a year.

What to do if during the validity of the patent the number of employees increased (new objects of trade appeared, etc.)?

If an individual entrepreneur, during the validity period of the patent, has increased the number of physical indicators of conducting business activities in respect of which this taxpayer applies the patent taxation system (for example, new trade or public catering facilities have appeared, the number of employees has increased, etc.), then the resulting patent will only be valid in relation to the objects (number of employees) specified in the patent.

With regard to income received from business activities related to the use of objects (employees) not specified in the patent he previously received, an individual entrepreneur has the right, no later than 10 days before the date of commencement of business activities with new indicators, to apply for a new patent, or switch to a general or simplified taxation system in relation to the specified income. That is, if during the validity of the patent the individual entrepreneur hired new employees, separately for them, it is necessary to obtain a new patent, and no earlier than 10 days before starting work with them. If this is not done and new employees start working while the old patent is valid, the tax authority will regard this as an underestimation of performance indicators under the old patent, which, in turn, threatens problems with fiscal authorities. The tax authority has the right to request an explanation from the taxpayer regarding this fact.

Also, if a new patent for these employees is not received within the prescribed period, the individual entrepreneur will be automatically transferred to the general taxation system, which will entail the need to clarify their tax obligations and submit tax returns provided for by this taxation system.

Should individual entrepreneurs on PSN pay a trading fee?

Individual entrepreneurs using PSN do not have to pay a trading fee.

To obtain a patent in a region in which an individual entrepreneur is not registered, do I need to obtain temporary registration or open an office?

There is no direct indication in the legislation that an individual entrepreneur must have a registration or office at the place of business.

This is what the Tax Code of the Russian Federation says (clause 2 of Article 346.45):

“An individual entrepreneur submits personally or through a representative, sends in the form of a postal item with a list of attachments or transmits in electronic form via telecommunication channels, an application for a patent to the tax authority at the place of residence, no later than 10 days before the individual entrepreneur begins to apply the patent tax system, except for the case provided for in paragraph two of this paragraph.

If the individual entrepreneur plans to carry out business activities based on a patent in a subject of the Russian Federation in which he is not registered, at the tax authority at the place of residence or as a taxpayer applying the patent taxation system, the specified application is submitted to any territorial tax authority of this subject of the Russian Federation at the choice of the individual entrepreneur. The Tax Code of the Russian Federation does not establish any other requirements and documents for registering and obtaining a patent.

These grounds are not listed in the reasons for refusal to issue a patent (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

The grounds for refusal by the tax authority to issue a patent to an individual entrepreneur are:

1. 1. Inconsistency in the application for a patent of the type of entrepreneurial activity with the list of types of entrepreneurial activity for which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation in accordance with Article 346.43 of the Tax Code of the Russian Federation.
   2. Indication of the validity period of a patent that does not comply with paragraph 5 of this article;
   3. Violation of the conditions for the transition to a patent taxation system established by paragraph two of paragraph 8 of this article.
   4. The presence of arrears of tax payable in connection with the application of the PSN.
   5. Failure to complete required fields in a patent application.

At the same time, there is no need to deregister at the place of residence. An individual entrepreneur may be registered with several Federal Tax Service Inspectors at the place where the patent was obtained.

This is directly stated in paragraph 1 of Art. 346.45 Tax Code of the Russian Federation:

“An individual entrepreneur has the right to obtain several patents.”

Is it possible to apply simultaneously the PSN and the simplified tax system for one type of activity in one subject of the Russian Federation?

On this issue, the Ministry of Finance has two points of view and both are opposite.

1 point of view. An individual entrepreneur cannot apply simultaneously the PSN and the simplified tax system for the same type of activity

According to Letter No. ED-3-3/1116 dated March 28, 2013, an individual entrepreneur does not have the right to apply PSN in relation to part of the leased premises, and in relation to the rest of the leased premises, apply a different tax regime if all of these premises are located on territory of one subject of the Russian Federation, since the PSN is applied to business activities as a whole, and not to a single property or selectively to one of several separate objects.

2 point of view. An individual entrepreneur can combine PSN and simplified tax system for one type of activity

According to the Letter of the Ministry of Finance dated April 5, 2013 No. 03-11-10/11254, if an individual entrepreneur received a patent for carrying out activities for leasing (renting) residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership, then such a patent will be act only in relation to the objects leased to them, specified in the patent.

Therefore, the date on the check is always later than the issue date previously applied to the patent. And although, in fact, a foreign citizen does first pay an advance payment and then receive a patent, from the documents that remain in his hands, it follows that he first received a patent and then paid the tax, which, according to our legislation, cannot be. He is put in this situation by the patent registration procedure adopted at the Multifunctional Migration Center (MMC) in Moscow. It should be noted that some employees of the former Federal Migration Service are still committed to this approach - monitoring the validity of a patent based on the dates on advance payment receipts. However, the courts think differently. In decisions dated March 4, 2016 in case No. 7-2033/2016, dated December 22, 2015 in case No. 7-14080/2015, the Moscow City Court considers payment of a patent later than the issue date indicated on the patent to be a violation of the deadline.

Payment for a work patent

Attention

Along with this, the taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees (clause 1 of Article 45 Attention of the Tax Code of the Russian Federation). Payment of the advance payment for personal income tax and the period for which it is paid is determined by the foreign citizen himself.

The foreigner may not make advance payments; in this case, at the end of the period for which the advance payment was previously made, the patent will be terminated. It's his right. A foreigner can work for more than one employer.
Having paid an advance payment for personal income tax, the foreigner himself chooses which of his employers, as a tax agent, will be able to offset this payment against the personal income tax accrued on the income of this employee. Can an organization pay for a migrant’s patent? Or the following case: the patent was issued on 07/01/2016, and you paid the tax for the first month on 07/04/2016.

Terms and procedure for paying a patent to a foreign citizen

Payment using this method should be made according to the following algorithm:

• On the website of the tax service or regional government agency in charge of labor migration issues, go to the page for generating a receipt.

• Complete all required sections in accordance with official documents.

• After completing the application, select non-cash payment in the “Payment Method” section.
• Make a payment using a bank card on the page of the credit institution to which the transition was made.
• Save the receipt to your computer and print a document to confirm payment.

The possibility of online payment is provided on the website of the tax service; the possibility of online payment on the websites of regional services may not be available.

How much should foreign workers pay for a patent?

Taking into account the above, in the case under consideration, in the opinion of the Federal Tax Service of Russia, the tax agent has the right to reduce the calculated amount of tax by the amount of fixed advance payments paid by the taxpayer under a patent that allows a foreign citizen to carry out labor activities in other constituent entities of the Russian Federation, subject to all the conditions provided for in paragraph 6 of the article 227.1 of the Code. Acting State Councilor of the Russian Federation, 2nd class S.L.
Bondarchuk © Material from the Personnel System Ready-made solutions for personnel services at www.1kadry.ru Copy date: 12/13/2015 Current edition LETTER OF THE FTS OF RUSSIA dated 02/19/2015 No. BS-4-11/2622 About the direction of information Federal Tax Service in connection with the accession By virtue of Federal Law No. 368-FZ dated November 24, 2014 “On Amendments to Articles 226 and 227.1 of Part Two of the Tax Code of the Russian Federation,” the following is reported.

Important

If the regional coefficient for the next calendar year is not established by the law of the subject of the Russian Federation, its value is taken equal to 1. The deflator coefficient is established by the Order of the Ministry of Economic Development of Russia for the next calendar year. The size of the deflator coefficient for 2015 is 1.307.

What is written in the law about this? Article 227.1 of the Tax Code of the Russian Federation states: “4. A fixed advance tax payment is paid by the taxpayer at the place where he carries out his activities on the basis of the issued patent before the start date of the period for which the patent is issued (extended) or reissued.”

The same article states that the fixed advance payment is an income tax for individuals, which is paid for the period of validity of the patent for a period of one month.

When should foreigners pay for a patent?

EurAsEC. But the issues that are regulated by legislation in this area are not always 100 percent clear for many migrant workers, and even the employers themselves, including payment for a patent. To avoid problems with the migration authorities, you must clearly know the amount of the fee, the procedure and methods for paying it.

Content

• Payment amount
• How to pay
  • Is it possible to pay online
• Payment for a patent without TIN
• Patent cost
• Receipts

Amount of payment The cost of a patent, from the point of view of the Russian legislator, is the personal income tax paid by a foreigner in the process of carrying out his labor activity. Payment for the cost of a patent is made at least once a calendar month, and payments are of an advance nature, i.e.

How to pay In order not to lose the right to carry out labor activities on the territory of Russia, foreign citizens must comply with the deadlines and procedure for making payments to pay for the patent. These include:

• The payment must be exclusively preliminary (advance, for a period of time occurring in the future).
• The payment amount cannot be less than a month (in this case, the patent holder can pay its entire annual cost one time, no obstacles have been established for this).
• Payment should be made in advance, several days before the due date, because

  payment may take up to 3 bank bank days (i.e.

Until what date does a foreign citizen need to pay for a patent?

What date should foreign workers pay for a patent? Due to the fact that there is no clear law that would say what date a patent must be paid, many migrants have confusion with the date of payment for a work patent. Read also: How to pay for a patent Some say that a patent must be paid based on the date the patent was issued, others say that it must be paid based on the date of the first payment, the date of which is indicated in the first payment receipt for the patent. Payment for a patent This is entirely the responsibility of the employer .

From the above it follows that the absence of formal confirmation of the employment relationship under a patent issued for more than two months is not a reason to consider the patent invalid.
Thus, the monthly period for which income tax is paid begins on the 30th day and ends on the 29th day of the next month. This is the validity period of the patent. The next patent validity period begins on the 30th of the next month. To ensure that the patent does not expire, a foreign citizen must make a payment no later than the 29th inclusive in order to extend the validity of the patent for a new period. Who pays for a foreign worker's patent? How can this be determined based on the documents provided by the job candidate? To do this, we need all patent payment receipts, starting with the very first one. If a foreign citizen has not violated the deadline when paying fixed advance payments, you have no reason to refuse to hire him. The issue of the timing of payment for a patent is still controversial. There are two points of view that formed the basis for the discrepancies.

Until what date do you need to pay for a work patent?

Info

The Russian Federation, on the territory of which this foreign citizen was issued a work permit or patent, as well as for a profession (specialty, position, type of work activity) not specified in the work permit (except for cases provided for by this Federal Law and other federal laws) . Who pays for a foreign worker's patent? These foreign citizens pay fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles per month, taking into account their indexation by the deflator coefficient established for the corresponding calendar year, as well as by the coefficient reflecting the regional characteristics of the labor market (hereinafter - regional coefficient), established for the corresponding calendar year by the laws of the constituent entity of the Russian Federation.

The question of how the patent system for individual entrepreneurs should be paid for is relevant despite the fact that at the legislative level the system has been in effect for more than three years. Many entrepreneurs begin to think about switching to PSN after some time of working on OSNO. And for any beginner planning a business, the answer to this question will not be harmful. The main gradation that reveals the principles of payment for a patent is the division by the period of its purchase.

Patent for up to six months

Since 2015, a scheme has been in place that simplifies the fee for a patent, which is a significant advantage primarily for those who want to purchase this license to start their own business and are not ready to spend a lot of money, because the investment is already considerable.

In this case, the individual entrepreneur can give the amount of the cost of the patent in the way that is convenient for him - either immediately or by dividing it into certain shares. But the basic rule is that the entire amount must be repaid before the patent expires. For example, if an individual entrepreneur acquires a patent for four months, then the payment must be made within one hundred and twenty days, no later (preferably earlier, because the transfer and crediting of money may take time).

Patent for a period of seven months to one year

As of 2017, the rules are that a patent can be paid for in two installments.

The first is paid in the amount of one third no later than the end of the third month from the date of validity of the patent.

The second (or the rest, if the board is divided into more parts) - until the last day of the patent.

Again, what is good for newcomers in business whose business turnover has not yet reached full stability, there are no specific strict recommendations for paying for a license. You can divide the payment by the number of months, pay in equal installments, or pay off everything at once and not think about it. The main thing is to avoid delays and debts and to approach this matter carefully and responsibly.

How to pay for a patent

If we have figured out the payment deadlines, then all that remains is to understand what documents the individual entrepreneur needs to collect and where to submit them, since payment in cash to the specialists of the federal tax service is not implied. Moreover, this is prohibited by law.

An entrepreneur who is ready to pay for the purchase of a patent permit for activities is issued a receipt, using the details of which he pays the required amount to the bank branch.

The receipt itself contains only the total amount, that is, the cost of the entire time of using the patent. Therefore, if you decide to divide the payment into parts, then you will need to find the form of this receipt on the official FSN resource on the Internet and start generating it yourself with the required amount. This is done simply. Find, fill out the fields provided and print. The main thing is, where it says “details”, enter exactly the details of the tax office, which will accept the payment from you.

The online banking service is also available. For example, in the Sberbank service you need to find the section for paying taxes to the Federal Tax Service. And then a payment will be generated for you. Moreover, the online banking service can allow you to schedule an automatic payment. Then, having filled it out once and completed the operation, you can set the system to autopay using the same details and the same amount on a certain date of each month. This will save you from the danger of late payment. The main thing here is that there is always money in the account, otherwise the system will have nowhere to write off funds for payment to the tax office.

Fines

Penalties are imposed on the entrepreneur if he fails to make payments under the patent on time. This will cause very unpleasant problems, so be careful. You may be subject to one type of punishment.

1. Authorities can take away the opportunity to act on certain patent
2. The company can be transferred to OSNO. And in that case, on Individual entrepreneurs will be charged standard taxes on entire period and income. Yes and In general, a situation will arise when you have to tinker a lot with documents in trying to understand where to go now pay for what. Yes and This will require significant investments.

Therefore, be careful and create all the conditions for yourself so as not to forget to make payments on time.

And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C:

If you consider the simplified taxation system 2019 profitable and convenient for yourself, then You can prepare an application for transition to the simplified tax system (or) absolutely free:

What is the essence of the patent tax system

PSN can hardly be called a full-fledged taxation system, because it does not have a complex accounting and reporting procedure. The patent taxation system is the only regime for which a tax return is not submitted, and the tax is calculated immediately when paying for the patent.

The essence of this preferential tax regime is to obtain a special document - patent which gives the right to carry out certain activities .

You can obtain, or rather, purchase a patent for a period of one to twelve months in any area where it is valid. This can be very convenient if you want to test a small business for a short time (a month or two) in order to find out consumer demand and the prospects for its development in the selected region.

Patent taxation system: pros and cons

We suggest that you immediately familiarize yourself with the features of the patent so as not to overload those of our users who are not interested in it or are not suitable with unnecessary information.

The advantages of the patent tax system include:

1. Relatively low (but not always!) cost of a patent.
2. Possibility to choose the patent validity period - from one to twelve months.
3. Possibility to acquire several patents in different regions or for different types of activities.
4. There is no tax reporting in the form of a declaration, which means there are no bureaucratic delays associated with its submission and subsequent verification.
5. , specified in Article 346.43 of the Tax Code of the Russian Federation, local authorities can only supplement, and not reduce, as on UTII. For example, UTII is not valid in Moscow, but you can buy a patent to work in the capital, which is an excellent way to reduce the tax burden.

The disadvantages of the patent tax system include:

1. Only individual entrepreneurs can acquire a patent; organizations cannot operate in this mode.
2. The types of activities that can be carried out under a patent are limited to services and retail trade in small shops.
3. Restrictions on the number of employees here are the strictest of all tax regimes - the average number should not exceed 15 people, while taking into account all types of business activities that the individual entrepreneur is engaged in.
4. When choosing a type of activity such as retail trade or catering, the area of ​​the trading or service hall is limited to 50 square meters. m, which is three times less than for the EBND.
5. Despite the fact that the cost of a patent is calculated based on potential annual income, for each patent it is necessary to maintain a special income book for this regime. This is done to ensure that income from activities on all patents received by the entrepreneur does not exceed the limit of 60 million rubles per year.
6. The cost of a patent must be paid during the period of its validity, without waiting for the end of the tax period, that is, the tax is paid not based on the results of activity, but as if in advance payment mode.
7. The cost of a patent cannot be reduced by paid insurance premiums, as can be done with the simplified tax system or UTII. True, if an individual entrepreneur combines the patent taxation system with another regime, then when calculating a single or imputed tax, he can take into account the paid insurance premiums, but only for himself. The costs of insurance premiums for workers engaged in patent activities cannot be taken into account in any way.

The primary source to which we will turn for further clarification is Chapter 26.5 of the Tax Code of the Russian Federation “Patent taxation system”.

Patent taxation system: permitted types of activities

If you compare the list of activities allowed for PSN with the same list for UTII, you will notice a clear similarity - both of these regimes are limited to a certain list of services and (with reservations).

Pure production activities are not provided for in these regimes, but so-called production services are permitted. For the patent tax system, such services include the manufacturing process itself, for example, carpets and rugs, sausages, felted shoes, pottery, cooper's ware, handicrafts, agricultural implements, eyewear, business cards and even wooden boats.

As for the specifics regarding a particular type of service, for PSN it is expressed more clearly - in Art. 346.43 of the Tax Code of the Russian Federation initially indicated 47 types of business activities, and in 2019 their number is 63. Retail trade and catering services for a patent are allowed on the area of ​​the sales floor or service hall not exceeding 50 square meters. m.

If you need help selecting OKVED codes corresponding to the listed types of activities in 2019, we recommend using the free selection service.

The last thing worth mentioning regarding the types of activities for a patent is the right of the constituent entities of the Russian Federation to expand the permitted list on their territory with additional types of household services.

Limitations for the patent tax system

There are few restrictions for PSN:

• Only individual entrepreneurs can acquire a patent;
• the number of individual entrepreneur employees should not exceed 15 people;
• the patent tax system is not applied within the framework of partnership agreements or trust management of property;
• An entrepreneur loses the right to a patent if, since the beginning of the year, his income from the type of activity for which the patent was received has exceeded 60 million rubles. If an individual entrepreneur combines the simplified taxation system and the special taxation system, then sales income is taken into account in total under the two modes.

Patent territory

Until 2015, the region for the patent taxation system was a subject of the Russian Federation - a republic, territory or region. It can be assumed that the income of an entrepreneur on PSN, providing services in a regional or regional center, should be greater than the income of an entrepreneur in a district center or village of the same region. The cost of the patent was the same for them, but it was valid throughout the entire territory of the region.

Law No. 244-FZ of July 21, 2014 amended Art. 346.43 and 346.45 of the Tax Code of the Russian Federation, according to which, since 2015, the region for the patent taxation system is a municipal entity, except for patents for road transportation and distribution (distribution) retail trade.

On the one hand, thanks to this change, the calculation of the cost of a patent has become more fair - more expensive in regional centers and lower in sparsely populated areas. But on the other hand, the validity of the patent is now limited to the territory of only this municipality.

How to calculate the value of a patent

The cost of a patent, just like the UTII, is a fixed amount, which can be profitable if you have significant income, but not very profitable if your income is low. The tax rate on the patent taxation system is 6%, and the tax base from which the value of a patent is calculated ispotential annual income(PVGD). Such income is established by regional laws.

The upper income limit is limited to 1 million rubles, and since 2015 the minimum income limit has been removed. To calculate PSN, the concept of a deflator coefficient is also introduced - in 2019 it is equal to 1.518. Thus, in 2019, the potential annual income for the patent taxation system in the general case can be indicated within the range of 1,518,000 rubles.

But that's not all. Regions have the right to increase the maximum amount of potential annual income up to ten times! PVGD can be increased:

• up to three times - for motor transport services, maintenance and repair of vehicles;
• up to five times - for all types of patent activity in cities with a population of over one million people;
• up to ten times - for real estate rental, retail and catering.

When calculating the cost of a patent, in some cases, indicators such as the number of employees, the area of ​​the sales or service area, the number of vehicles, and rental area are taken into account.

✐Example ▼

Let's calculate the cost of a patent in 2019 for the provision of hairdressing and cosmetic services by an entrepreneur without employees in Lipetsk. According to regional law, the potential annual income in this case is 225 thousand rubles.

The annual cost of a patent is 225,000 rubles * 6% = 13,500 rubles. The cost of a patent per month will be 13,500 rubles / 12 months = 1,250 rubles. If a hairdresser purchases a patent for three months, then it will cost, respectively, 1,250 rubles * 3 months = 3,375 rubles.

If this entrepreneur decides to hire workers, then if their number is no more than 5 people, the PVGD will already be 500 thousand rubles, and the cost of a patent for one month will be 2,500 rubles.

You can find out the cost of a patent using ours, or you can independently find regional laws on the patent tax system on the Internet. These laws establish for their territories the potential annual income for the types of activities permitted by the patent.

How is the value of a patent calculated if the number of employees changes during its validity period? The Ministry of Finance of the Russian Federation in letter No. 03-11-11/14921 dated April 29, 2013 answers this question as follows:

1. If the number of employees or another indicator taken into account when calculating the value of a patent has decreased, then a recalculation downwards is not made.
2. If the indicator has increased, for example, the number of employees has increased from five to eight, then a new patent must be purchased for the difference in these indicators.

How is tax paid in the patent tax system?

The PSN tax refers to the amount paid for a patent or its value. Just as in other special regimes, the cost of a patent replaces the payment of the following taxes for individual entrepreneurs:

• Personal income tax on income received from patent activities;
• , in addition to what is paid upon import into Russia;
• tax on property used in business activities related to patent types of activity.

One of the most significant disadvantages of a patent must be the need to pay for it in advance, that is, not at the end of the tax period, as in other tax regimes.

However, since January 2015, patent payment terms have become less strict:

• A patent issued for a period of up to six months must be paid in full no later than its expiration date;
• If the validity period of the patent is from six months to a year, then one third of its full cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

What happens if the individual entrepreneur does not pay the cost of the patent within the specified time frame? Until 2017, tax authorities insisted that such an entrepreneur was deprived of the right to PSN and all income received from patent activity should be taxed according to the general taxation system from the moment the patent was issued (which is personal income tax in the amount of 13%, VAT and tax on property). However, after the amendment to Article 346.45 of the Tax Code of the Russian Federation, untimely payment of a patent ceased to be the basis for loss of the right to this special regime, but for late payment a penalty and a fine must be paid (letter of the Federal Tax Service dated 02/06/2017 No. SD-19-3/19@).

How to switch to a patent tax system

The transition to a patent taxation system is not of a notification nature (as with the simplified tax system and UTII), but of a declarative or permissive nature. Obtaining a patent may be refused on the grounds listed in paragraph 4 of Art. 346.45 Tax Code of the Russian Federation:

• The application for a patent indicates the type of activity in respect of which the patent tax system does not apply;
• The patent validity period indicated in the application does not comply with the requirements of the Tax Code of the Russian Federation. A patent is issued for a period of one to twelve months, but within one calendar year. It is impossible to specify, for example, such a period - from September 1, 2018 to March 2019.
• If this year an entrepreneur has already worked for a PSN, but lost the right to a patent (due to exceeding the income limit or the number of employees) or voluntarily stopped working on a patent before its expiration, then he can apply for a patent again only from the new year .
• If there is arrears in payment for patents already received.
• Blank required fields in a patent application.

There are no other grounds for refusal to issue a patent, so after eliminating these shortcomings, the application can be submitted again.

An application for a patent, in general, must be submitted to the tax office at the place where the patent is valid no later than 10 working days before the entrepreneur begins to apply the patent tax system.

Since 2014, an application for a patent can be submitted simultaneously when filing, but only if the place of registration of the individual entrepreneur and the place of validity of the patent coincide. In this case, the 10-day period is naturally not respected. Within five working days from the date of receipt of such an application, the Federal Tax Service is obliged to issue the entrepreneur a patent or a notice of refusal to issue it, indicating the reasons.

Accounting and reporting on the patent tax system

If your activity involves hiring employees, thenTo avoid negative consequences for business, you need to competentlyorganize accounting. So that you without any material risks couldtry the option of accounting outsourcing and decide whether it suits you, we, together with the 1C company, are ready to provide our users a month of free accounting services:

In what cases does an entrepreneur lose the right to use the patent tax system?

There are only two such situations left:

1. The average number of employees (no more than 15 people) for all types of activities carried out by the individual entrepreneur has been exceeded.
2. The annual limit of received income of 60 million rubles has been exceeded.

The loss of the right to a patent must be reported to the tax office at the place where the patent was issued within ten days after such reasons arise. An entrepreneur can also voluntarily cease activities under the patent taxation system, which must be reported to the tax office at the place where the patent was issued. Within five days from the date of receipt of such an application, the Federal Tax Service at the place of issue of the patent removes the entrepreneur from the register of persons using PSN.That, in fact, is all we wanted to tell you about the patent tax system.

The patent tax system was introduced on January 1, 2013 in relation to a number of activities carried out by individual entrepreneurs. This special tax regime can only be applied by individual entrepreneurs operating in the region where the law of the constituent entity of the Russian Federation has decided to introduce a patent taxation system. PSN is designed to make the life of an individual entrepreneur as easy as possible; it provides for the exemption of the entrepreneur from a number of taxes, is voluntary and can be combined with other taxation regimes.

Convenience is the main advantage of the patent. I bought a patent for an individual entrepreneur and there is no longer a need to appear at the tax office. No declarations, no taxes, just insurance premiums. That is why, even at the start, many businessmen rushed to acquire coveted patents.

When applying the patent taxation system, individual entrepreneurs have the right not to keep accounting records, and may also not use cash register systems when making cash payments or payments using payment cards.

The calculation of the amount of tax to be paid is made by the tax authority directly in the patent and, accordingly, is clear to the taxpayer.

Thus, there are obvious advantages of using the patent taxation system in its simplicity, transparency, and the possibility of application for many types of business activities.

 The list of types of business activities subject to taxation under the patent tax system is limited. To find out what types of services are subject to the patent tax system in a particular subject of the Russian Federation, you need to familiarize yourself with the law governing the application of a special tax regime in this subject. The Classifier of types of business activities in respect of which the law of a constituent entity of the Russian Federation provides for the use of a patent taxation system (KVPDP) will help you with this, containing types of patents for individual entrepreneurs and the laws of constituent entities of the Russian Federation that provide for the application of a patent taxation system.

Individual entrepreneurs who have switched to a patent tax system are exempt from paying three taxes: VAT, personal income tax, and personal property tax.

Only individual entrepreneurs with an income of up to 60 million rubles, whose average number of employees for all types of activities does not exceed 15 people, have the right to apply the patent taxation system. For them, you must continue to pay insurance contributions to the pension fund and the compulsory health insurance fund. An individual entrepreneur under the patent taxation system is required to maintain an Income Book.

A patent is issued from any date, for a period from 1 to 12 months inclusive within a calendar year. This means that a patent for a year can only be obtained from the beginning of the year.



The tax period of a patent for an individual entrepreneur is one calendar year. If a patent is issued for a period of less than a calendar year, the tax period is the period for which the patent was issued. In the event of termination of a business activity in respect of which the patent tax system was applied before the expiration of the patent, the tax period is recognized as the period from the beginning of the patent until the date of termination of such activity.

The tax rate is 6% and does not depend on the amount of income actually received by an individual entrepreneur, but is determined based on the amount of potential annual income established for each type of activity, determined by the law of the constituent entity of the Russian Federation. To find out the amount of potential annual income and calculate how much a patent costs for an individual entrepreneur, you need to familiarize yourself with the law governing the application of a special tax regime in this constituent entity of the Russian Federation or use the calculator for calculating the cost of a patent for an individual entrepreneur, which is presented in this article.

An example of calculating the cost of a patent with a validity period of 12 months:

PD * 6% = SP

where PD is potentially receivable income, 6% is the tax rate, SP is the cost of a patent for an individual entrepreneur.

Let's consider the cost of an annual patent for performing translations from one language to another without employees in the Rostov region:

100,000 rub. * 6% = 6000 rub.

If the patent was issued for less than a year, for example, an individual entrepreneur’s patent for 2016 when switching to PSN from May:

(PD / 12 months * number of months of the period for which the patent was issued) * 6% = SP

(100,000 rub. / 12 * 8) * 6% = 4,000 rub.

GO TO FULL SCREEN MODE 

To switch to a patent taxation system, it is necessary to submit the appropriate application no later than 10 days before the start of application of the patent taxation system - form 26.5 1.

An application for a patent can be submitted simultaneously with the registration of an individual entrepreneur, or no later than 10 days before the start of application of the individual entrepreneur patent tax system (clause 2 of Article 346.45 of the Tax Code of the Russian Federation). When an individual entrepreneur conducts several types of business activities, a patent must be purchased for each type of activity separately. When carrying out activities at the place of residence, the application is submitted to the tax authority at the place of residence, and when carrying out activities in a subject of the Russian Federation in which the entrepreneur is not registered with tax authorities, the individual entrepreneur submits an application for a patent to any territorial tax authority of this subject of the Russian Federation of his choice. The period for issuing a patent by the tax authority is 5 days from the date of filing the application for a patent.

An individual entrepreneur who has switched to a patent taxation system pays tax at the place of registration with the tax authority.

If the patent is received for a period of up to 6 months:

To renew an individual entrepreneur’s patent for the next year, you must submit an application to the territorial tax authority before December 20 of the current year. The patent is paid for using the details of the tax office where it was received. Patent renewal must be done in a timely manner. If the patent was not paid on time or the payment amount was less than the established one, then the individual entrepreneur loses the right to use the patent. An individual entrepreneur who has lost the right to use a patent switches to OSNO and will be able to switch again to the patent taxation system for the same type of business activity no earlier than the next calendar year.



1. If, since the beginning of the calendar year, the taxpayer’s income from sales for all types of business activities to which the patent tax system is applied has exceeded 60 million rubles;

2. If during the tax period the average number of employees for all types of business activity exceeded 15 people;

3. If the taxpayer did not pay the tax on time.

An application for loss of the right to use the patent taxation system and for the transition to a general taxation regime, form 26.5-3, is submitted to the tax authority within 10 calendar days from the date of the occurrence of the circumstance that is the basis for the loss of the right to use the patent taxation system.

In case of termination of business activity in respect of which the patent taxation system is applied, deregistration is carried out within 5 days from the date the tax authority receives the Application for termination of business activity in respect of which the patent taxation system was applied, form 26.5-4.

2. Download the current patent application form form 26.5-1 in PDF format. Or the recommended form 26.5-1 of an application for a patent for individual entrepreneurs applying a tax rate of 0% (reduced tax rate, if established by the law of your constituent entity of the Russian Federation).

3. We fill out the form, a sample of filling out an application form 26.5-1 will help you with this. Follow the instructions in the footnotes.

Information required when filling out form 26.5-1:

Sheets 4 and 5 of the application are filled out and printed when carrying out the types of business activities specified in subparagraphs 10, 11, 32, 33 and 19, 45, 46, 47 of paragraph 2 of Art. 346.45 of the Tax Code of the Russian Federation, respectively;

The filing date of the application must be specified at least 10 days before the patent commencement date.

4. We go to the tax office, taking our passport with us, and submit an application to the inspector at the registration window. We receive a receipt for the documents submitted by the applicant to the registration authority.

5. A week later (5 working days) we go with a passport and a receipt to the tax office and receive a patent, and also ask for details for paying for the patent.

6. We pay for a patent if the patent is received for a period of up to 6 months:

In the amount of the full amount of tax no later than the expiration date of the patent.

If the patent is received for a period of 6 to 12 months:

In the amount of 1/3 of the tax amount no later than ninety calendar days after the patent came into effect;

In the amount of 2/3 of the tax amount no later than the expiration date of the patent.

7. We keep tax records of income from sales in the income book of an individual entrepreneur who uses the patent tax system. The form and procedure for filling out the income accounting book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n.

Do you want to prepare an application for an individual entrepreneur patent, but you don’t want to understand the intricacies of filling out Form 26.5-1 and are afraid of being refused? Then a new online document preparation service

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