Patent for cargo transportation

The patent taxation system (PTS) has been in effect in the Russian Federation since 2013, is regulated by the Tax Code of the Russian Federation (Chapter 26.5) and currently covers 63 types of activities. PSN – special tax regime, which implies exemption from paying a number of taxes when purchasing a patent for a period of 1 month to 12 months within tax period(of the year).

Freight patent available for individuals subject to registration as an individual entrepreneur (IP). From 2021 it can (a single tax on imputed income), and the PSN is intended to replace it, at least for entrepreneurs (legal entities cannot use it).

Advantages of PSN

If a patent is acquired, cargo transportation for individual entrepreneurs can become much more profitable. To the main advantages application of PSN can be attributed:

– exemption from personal income tax payment, VAT, property tax (meaning property involved in entrepreneurial activity);

– the ability to select a time period (convenient for seasonal transportation, when concluding contracts for certain period etc.);

– reduction of contributions paid for employees(FSS - 0%, Compulsory Medical Insurance - 0%, Pension Fund - 20%) - temporary benefit, valid until the end of 2018 (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation);

– exemption from the obligation to use cash registers(a receipt is enough) - temporary benefit, valid until 07/01/2018 (Part 7 of Article 7 No. 290-FZ of 07/03/2016).

As part of the application of PSN, an entrepreneur can provide services to both legal entities and individuals. A patent for the transportation of goods for individual entrepreneurs allows you to significantly simplify many aspects and conduct business without being distracted by accounting, reporting, etc.

How and where is a patent issued?

An entrepreneur can switch to PSN either simultaneously with registration, or by submitting the appropriate application (form No. 26.5-1 in the current version) to tax authorities no later than 10 days before the start of application of this tax regime.

The application is submitted at the place of registration of the individual entrepreneur or to the tax authorities of the region in which the entrepreneur plans to operate.

The question arises: in what territory is the patent valid - within the municipality or throughout the entire territory of the Russian Federation? Explanations are provided in letter of the Ministry of Finance No. 03-11-11/5564 dated February 10, 2015.

A patent is valid within the region in which it was obtained.

What to do if your cargo transportation is intercity? Financiers explain that if an agreement for the provision of cargo transportation services is concluded in the place where the patent was obtained, and in another region there is only the destination or dispatch point of the goods, then the acquisition of a patent in another region is not required. In all other cases, the individual entrepreneur will have to acquire a patent in the subject of the Russian Federation where he travels. Therefore, it is important to prepare documents and indicate desired region as the place of conclusion of the contract.

Example: An entrepreneur plans to carry out cargo transportation from Moscow to Krasnodar and back. The individual entrepreneur is registered in Moscow, the patent is issued at the place of registration of the individual entrepreneur. If the agreement between the individual entrepreneur and the customer is concluded at the place of registration of the entrepreneur (in Moscow), the points for receiving and receiving goods are located in Moscow and Krasnodar, then the patent is valid in both regions. If an individual entrepreneur registered in Moscow plans to engage in cargo transportation in Krasnodar under contracts with local customers, then you need to purchase a patent in Krasnodar.

There are restrictions on the use of PSN:

– the number of employees on the entrepreneur’s staff should not exceed 15 people;

– income from all types of activities should not exceed 60,000,000 rubles per year;

Previously, it was possible to “fly away” from the PSN if you were late in paying for a patent. Now there is no such restriction, delay threatens with a fine and penalties, but does not threaten the loss of the special regime. Document issuance time positive decision tax services– 5 days from the date of application. The document is not subject automatic renewal. At the end of the action PSN mode ceases to apply unless a new patent is acquired.

Cost and payment procedure

In general, the essence of PSN is that tax is levied not on received income, but on expected income. This indicator is taken as a basis for a specific region - the tax base(Article 346.49 of the Tax Code of the Russian Federation). The tax base (NB) is established regulations subjects of the Russian Federation and varies widely.

Thus, it is traditionally high for Moscow and St. Petersburg. In Moscow, its value for cargo transportation is set at 600,000 rubles per vehicle with a carrying capacity of up to 3.5 tons, and 1,000,000 rubles per vehicle with a carrying capacity of 5 tons per year (Moscow Law No. 53 of October 31, 2012). In some regions, carrying capacity is not taken into account. For example, for St. Petersburg, the NB for one vehicle is 800,000 rubles, regardless of the carrying capacity, and in the Trans-Baikal Territory - 200,000 rubles.

To calculate the value of a patent, the tax base is multiplied by tax rate, which is enshrined in Art. 346.50 Tax Code of the Russian Federation and is 6%

(in some regions it may be reduced, for example, in the Republic of Crimea for the period 2017-2021 there is a reduced rate of 4%).

The main calculation occurs according to the formula:

PATENT COST (per month) = AMOUNT OF ESTIMATED INCOME X 6% / 12

To calculate the cost for another period, you need to multiply the resulting value by the required number of months.

If you intend to purchase a patent for cargo transportation for an individual entrepreneur in 2017, the cost for Moscow will be: 3,000 rubles per month (36,000 rubles per year) for a vehicle with a carrying capacity of up to 3.5 tons (600,000 x 6% / 12).

At the same time, in the Moscow region, according to regulations, the price of the patent does not depend on the carrying capacity and will be 1,153.75 rubles for 1 month (13,845 rubles per year) for one car. If you have two such cars, the annual cost of the patent will already be 60,093 rubles.

Payment for a patent is carried out depending on the period for which it was issued:

– period from 1 to 6 months – must be paid before the expiration date of the document inclusive;

– from 6 to 12 months – 1/3 of the cost is paid within 90 calendar days, the remaining amount is until the expiration date.

Should I switch to PSN?

Before purchasing a patent for the transportation of goods for an individual entrepreneur, you should carefully calculate everything: planned revenue, possibilities for increasing the number of personnel, increasing the number of vehicles, etc.

If you have a small fleet, few employees and have contracts for the provision of services for a specific period, then with the help of PSN you can significantly reduce tax burden and simplify document flow. At the same time, it is necessary to monitor the permissible income limit and pay taxes and contributions on time.

Individual entrepreneurship is the area where great importance have nuances and risks. In each specific case, its own taxation system (OSNO, simplified tax system, UTII) may be attractive.

Entrepreneur providing transport services, can issue a document such as a patent for cargo transportation. However, the question arises of its necessity and the number of advantages it offers. It is issued for a period of up to 1 year, and allows you to reduce tax payments, although this statement does not apply to all cases.

When wondering how to obtain a patent for cargo transportation, it is important to understand that the patent taxation system is designed only for businesses with a profitability of 3-30 thousand dollars. In other cases, the entrepreneur is UTII payer. For individual entrepreneurs who do not use hired labor, there are no problems, since UTII for them is the most advantageous view tax Meanwhile, companies with staff must pay an insurance premium for each employee of 30% at UTII system, and 20% each for a patent, so in certain cases latest system taxation turns out to be more profitable. However, it is important to remember that in some regions the rates for a trucking patent may be higher, so after a miscalculation, you may doubt its profitability.

On average, the cost of a patent for the transportation of goods is 6% of the profitability of the business. Accordingly, taking into account the monetary framework within which the this system, we can say that minimum price document is $180, and the maximum is $1800 per year. However, if necessary, you can issue a patent for a smaller number of months. Then the tax amount is calculated according to the level of profitability and the period of validity of the patent. More accurate information on the price of a patent can be obtained at the place of registration in tax office.

When deciding how to apply for a patent for cargo transportation, some carriers are also tormented by doubts regarding the “range” of its action. Those. The legislation establishes that the validity of the patent extends to the region where it was obtained, but there are still unclear nuances regarding the implementation of interregional transportation. Meanwhile, the amendments indicate that it is possible to obtain more than one patent, which are valid in different regions. However, this is not necessary if the sending point is located at the place where the document was received, and the delivery point is in another region. Such cargo transportation is covered by one paper.

An application for a patent for cargo transportation can be submitted immediately, in parallel with the collection of documents for opening the status of an individual entrepreneur or LLC. After all, the reduced tax burden and the absence of the need to submit declarations will significantly simplify doing business. Moreover, it is now allowed to be used in conjunction with a patent and the simplified tax system, which also opens up many additional advantages. For example, an individual entrepreneur has the right to employ a staff of five people in one tax period. Of course, for an entrepreneur there is no need for change tax returns, however, the obligation to maintain records remains.

Subscribe to patent simplified tax system, it is important to clearly understand established restrictions. After all, if during the period of its validity a smaller or larger profit was received, or the number of employees in the state was exceeded, then the businessman loses the right to use the benefits offered by the simplified tax system. IN in this case taxes are recalculated general scheme, which must be paid in accordance with the established regulations.

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In 2013, the patent system began operating in our country - one of the most anticipated innovations. Its attractiveness is that it greatly simplifies relations with the tax office. According to Article 346.25 1 of the Tax Code, cargo transportation is classified as an activity that allows the use of a patent. Everyone is interested in the cost of a patent for cargo transportation, but first we should understand the main provisions of the Law.

How to get a patent?

To obtain a patent for cargo transportation 2013, become an individual entrepreneur, then contact the tax office with a statement of desire to switch to a different taxation system. It is important to take into account that the patent applies only to the subject of the Federation where it was issued.

To work in several regions, you will have to obtain a patent in each of them, otherwise you will have to pay taxes in accordance with other tax regimes. If we're talking about for the delivery of cargo to another region, a special patent for this region is not needed. The law allows cargo to be delivered to other regions within the framework of one patent.

A patent is issued to a taxpayer for a period of one month to a year. If you wish, you can not take out a patent for the months when you are not working. This is very convenient for seasonal work.

A patent can be combined with other taxation systems because it is issued on specific type activities. However, the number of employees is limited - you can hire no more than 15 people.

How much does a patent for cargo transportation cost?

In each region, the cost of a patent depends on the decision of local authorities. It remains in effect for a year. If the law of the subject of the Federation has not changed the income to next year, then the amount established in the previous year applies.

The patent system of taxation for cargo transportation assumes a minimum profitability of 100 thousand rubles, and a maximum of one million. Consequently, at a rate of 6%, the minimum cost of a patent is 6 thousand rubles, and the maximum is 60 thousand rubles per year.

When registering a patent for a period less than a year the tax amount is calculated by dividing the potential annual income by 12 and multiplying by the period of validity of the patent.

To give you a rough idea of ​​the cost of a patent, let's take Moscow and the region. Local authorities assume a profitability from cargo transportation of 600 thousand rubles per year, therefore, the cost of a patent is 36 thousand rubles per year.

The cost of a patent for cargo transportation 2013 for your region can be found on the official website or at the tax office at the place of registration.

IN last years Information has repeatedly appeared about the development of bills, the authors of which wanted to force employers to pay personal income tax on the income of their employees not at the place of registration of the employer-tax agent, but at the place of residence of each employee. Recently, the Federal Tax Service spoke out sharply against such ideas.

The fine for submitting explanations on VAT not in the established form can be challenged

Taxpayers required to submit a VAT return to in electronic format, and explanations to it in response to the requirements of the tax authorities should be sent via TKS. There is an approved format for such electronic explanations. But as follows from the recent decision of the Federal Tax Service, even if the established format is neglected, there should not be a fine.

Patent for cargo transportation for individual entrepreneurs 2017: cost

Since 2013, it has been possible for individual entrepreneurs to apply for a patent for cargo transportation. For individual entrepreneurs in 2017, the cost of a patent for a machine with a carrying capacity of up to three and a half tons, for example, for Moscow will be 600 thousand rubles. * 6% = 36 thousand rubles. per year or 3 thousand rubles. per month. Single tax on imputed income is intended to cease to exist in 2021, and its replacement for individual entrepreneurs should be a patent taxation system.

Patent for cargo transportation

Patent tax system - special order taxation applicable to certain species business activities, which include cargo transportation. The essence of this tax regime: when buying a patent within calendar year for one twelve months, individual entrepreneur exempt from personal income tax, property tax and VAT.

Patent for the transportation of goods for individual entrepreneurs: comparison with UTII

Patent: cargo transportation for individual entrepreneurs

Before applying for a patent for the transportation of goods for an individual entrepreneur, it is necessary to thoroughly calculate:

• projected revenue;
• need for personnel and vehicles.

If you have a small vehicle fleet, a small number of employees (up to 15 people), or have a contract for the provision of services for the selected period, switch to patent system taxation will be appropriate, will reduce the tax burden and reduce document flow.