Providing services to the population of the UTII. Household services on UTII. Single tax on imputed income: general information

Tax Code of the Russian Federation, the taxation system in the form of UTII can be applied to the provision of household services, their groups, subgroups, types and (or) individual household services classified in accordance with All-Russian classifier species economic activity(OKVED 2) OK 029-2014 (NACE Rev. 2) and the All-Russian Classifier of Products by Type of Economic Activities (OKPD 2) OK 034-2014 (KPES 2008) (hereinafter referred to as OKVED and OKPD, respectively).

Household services mean paid services provided individuals(except for pawnshop services and repair services, maintenance and washing vehicles), provided for by OKVED and OKPD, with the exception of services for the manufacture of furniture and the construction of individual houses (seventh paragraph of Article 346.27 of the Tax Code of the Russian Federation).

Attention

The list of household services for which UTII can be applied is determined by the Government of the Russian Federation. Moreover, from January 1, 2017, the Government of the Russian Federation relies on the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE Rev. 2) and the All-Russian Classifier of Products by Types of Economic Activities (OKPD 2) OK 034-2014 (KPES 2008) .

In order to implement this norm, codes for types of activities and codes for services related to household services are determined by Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r.

Background

Until January 1, 2017, codes for household services were determined in accordance with the All-Russian Classifier of Services to the Population (hereinafter referred to as OKUN). Taxation entrepreneurial activity for the provision of household services not included in the list of OKUN under section, is carried out in accordance with other taxation regimes. Thus, the section “Repair and construction of housing and other buildings” of OKUN, in addition to the construction of residential buildings, provides for a number of other types of services. In this regard, business activities related to the provision of services listed in this section (except for services for the construction of residential buildings) can be transferred to the payment of UTII. At the same time, regarding the classification of types of services provided as household services, the Russian Ministry of Finance recommends contacting Rosstandart. See letter of the Ministry of Finance of Russia dated October 31, 2014 N 03-11-11/55598.

It is also important that the consumer under the contract for the provision of household services is individual. Relations between consumers and performers in the field consumer services are regulated by the Rules for consumer services to the population in the Russian Federation (hereinafter referred to as the Rules), approved by Decree of the Government of the Russian Federation of August 15, 1997 N 1025. In accordance with clause 1 of the Rules, a consumer is understood as a citizen who intends to order or orders or uses work (services) exclusively for personal , family, household and other needs not related to business activities. The contractor is understood as an organization, regardless of its legal form, as well as individual entrepreneurs performing work or providing services to consumers compensation agreement. The rules apply to relations arising from the contract household contract and agreements paid provision household services. When providing household services, UTII taxpayers apply a household contract (see also letter of the Federal Tax Service of Russia dated March 18, 2014 N GD-4-3/4852@).

In accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation for the type of business activity for the provision of household services, when calculating the amount of UTII, the physical indicator “number of employees, including individual entrepreneurs” is used. The basic income is 7,500 rubles per month. Moreover, an individual entrepreneur who engages a third-party individual entrepreneur for the purpose of providing services to individuals on the basis of a contract for the provision of paid services should not take such an entrepreneur into account when calculating the amount of UTII in relation to the specified business activity (see letter of the Ministry of Finance of Russia dated July 31, 2013 N 03-11-11 /30736).

It must be taken into account that household services are transferred to UTII only if they are independent type of activity. In practice this is not always the case. For example, a taxpayer, under a sales contract, sells plastic windows (doors, etc.) along with their installation. Possibility of translation to UTII services for installation will depend on how the contracts with the customer are drawn up. So, if, when carrying out several types of activities in contracts (for example, for the sale and installation plastic windows) household services (for their installation) are allocated on a separate line or are formalized in a separate agreement, then the installation can be transferred to UTII as a separate type of business activity in accordance with paragraphs. 1 item 2 art. 346.26 Tax Code of the Russian Federation. If separate contracts for the provision of household services are not concluded, or the cost of such services is not highlighted in the documents (included in the cost of windows), then the provision of household services is not recognized as an independent type of business activity, but refers to related services related to the implementation specified goods. A similar conclusion is presented in letters from the Russian Ministry of Finance

December 11, 2016, 19:06, question No. 1470149 Vladislav, Moscow

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Lawyers' answers (5)

Lawyer, Moscow

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Hello, Vladislav!
No. There is no UTII in Moscow. Some regions of the annexed areas of the new Moscow used UTII for 2 years after the annexation. Now it's nowhere.

Section 346.26. General provisions

1.1. In the city federal significance Moscow taxation system in the form of a single tax on imputed income for individual species activities may be put into effect for a period of up to two years from the date of changes in the boundaries of the federal city of Moscow in certain municipalities included in the intracity territory of the federal city of Moscow as a result of changes in its boundaries, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts representative bodies municipal districts, urban districts.


So from the tax regimes, which are calculated based on potential income in Moscow there is only patent system taxation for individual entrepreneurs.

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Client clarification

And if an individual entrepreneur or LLC is registered in another region, and the activities are carried out in Moscow, then what happens in this case? After all, I pay taxes at the place of registration

All legal services in Moscow

• Lawyer, Moscow

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  And if an individual entrepreneur or LLC is registered in another region, and the activities are carried out in Moscow, then what happens in this case? After all, I pay taxes at the place of registration

  No. You pay UTII at the place of activity.

  For application of UTII you must register localcarrying out business activities. Therefore, if you for example open retail store or an atelier in Moscow, then to apply UTII you must register as UTII payer in Moscow. But you won’t be able to do this, since there is no UTII in Moscow.

  The only exceptions are transportation. Using them, you register at the place of registration and can deliver goods in Moscow and other regions. You will pay the tax at your place of registration.

  2. Organizations and individual entrepreneurs who have expressed a desire to switch to paying a single tax are required to register as single tax payers in tax authority:
  (edited) Federal Law dated June 25, 2012 N 94-FZ)
  at the place of business activity (except for the types of business activity specified in paragraph three of this paragraph);
  at the location of the organization (place of residence of the individual entrepreneur) - for the types of business activities specified in subparagraphs 5, 7 (in terms of distribution and peddling retail trade) and in subparagraph 11 of paragraph 2 of Article 346.26 of this Code.

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  Client clarification

  It turns out in Moscow for my type of activity simplified system. Where should I submit a declaration if I am registered as an individual entrepreneur in Smolensk, but conduct my business in Moscow? And is it possible to register an individual entrepreneur in Moscow if the registration is in Smolensk? And is there an option to register an individual entrepreneur in Moscow using temporary registration? And if there is no registration at all, then how to open an individual entrepreneur in Moscow? Thanks for the good answers

  Lawyer, Moscow

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  Where should I submit a declaration if I am registered as an individual entrepreneur in Smolensk, but conduct my business in Moscow?

  If you switched to the simplified tax system, then you submit the declaration in Smolensk. On general mode(NDFL) you will also go to Smolensk.

  And is it possible to register an individual entrepreneur in Moscow if the registration is in Smolensk?

  No. If your passport says Smolensk, then you register there. According to paragraph 3 of Art. 8 of Law No. 129-FZ state registration individual entrepreneur must be carried out at the citizen's place of residence.

  And is there an option to register an individual entrepreneur in Moscow using temporary registration? And if there is no registration at all, then how to open an individual entrepreneur in Moscow? Thanks for the good answers

  If there is no registration at all, then you can register at the place of temporary registration.

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  Client clarification

  Please tell me, if I want to purchase a patent in Moscow for household services, and there are several types of services, do I need a separate patent for each type of service? For example, shoe repair is one patent per month 3t.r., clothing repair another 3t. R, computer repair trotium 25t.r., repair hour four and so on. So?

  Lawyer, Moscow

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  So?
  Vladislav
  

  Yes that's right.

  Section 346.45. The procedure and conditions for the beginning and termination of the application of the patent taxation system

  1. A document certifying the right to use the patent taxation system is a patent for implementation one from types of entrepreneurial activity, in respect of which the law of the subject Russian Federation A patent taxation system was introduced.
  

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  Client clarification

  Please tell me. I want to open an individual entrepreneur in Moscow to provide household services. I will conduct activities and investments together with a friend. We don’t want to get involved with LLC because large fines. How can I secure the rights to participate in the activity and the share of my friend? Agreement on joint activities? How reliable will such an agreement be if, God forbid, something happens to the individual entrepreneur and how can I make sure that the individual entrepreneur is transferred to my partner? Is it possible to secure a 50/50 share with an individual entrepreneur?

In this article we will look at household services on UTII, examples of tax calculation, features accounting And so on. The most common mistakes will also be studied and answers to the most popular questions will be given.

Single tax on imputed income: general information

Usage UTII organizations is undeniable support from the state both in the form of simplifying the introduction of accounting and saving on paying taxes to the state budget. One of the most important factors, speaking in favor of the transition to a single tax, is a methodology for calculating a single tax, which does not take into account the income of the organization, and all indicators used are conditional and depend only on the type of activity and the amounts established for them by the Tax Code. The income of the organization does not affect the amount of the single tax in any way. Generally imputation is an alternative to paying three main taxes:

• Income tax (legal entities) or personal income tax (individual entrepreneurs);
• Property tax;
• Value added tax.

According to the tax code of the Russian Federation, there are many types of activities (depending on territorial affiliation), which include an individual entrepreneur or entity subject to several conditions, has the right to apply a single tax.

Accounting entries for UTII

Let's take a closer look accounting entries UTII.

Household services on UTII

Entrepreneurs providing services to the public, in particular household services, have the right to apply a special tax regime to simplify the conduct of their business. To do this, all the basic conditions described above must be met, and it is also necessary to make sure whether this particular service in the region where the activity takes place falls under local tax legislation within the framework of the application of UTII.

The principle of calculating UTII and explaining the main indicators

The calculation of UTII is fully regulated by tax legislation. The formula for calculating the tax base within the framework of the application of a special tax regime is as follows:

The tax base= DB *FP* K1 * K2, Where

DB - basic (conditional) income. This indicator is conditional, since its value does not depend on the income of an individual entrepreneur/legal entity. A database for each area of ​​activity falling under the UTII law is established Tax Code And local authorities self-government;

FP is a physical indicator, approved specifically for each area of ​​activity, depending on what is the main one production facility(People, vehicles, advertising stands, etc.);

K2 is a coefficient that is regulated regional authorities authorities for a year, for each type of activity relevant only for a given region (can be found on the Internet portal of the local Federal Tax Service or by personally contacting the local tax service);

K1 - deflator coefficient, set annually by the Ministry of Economic Development of the Russian Federation, for 2017 the deflator coefficient is 1.798;

Until 2015, the UTII rate was 15%, but starting from 2015, territorial bodies self-governments were given the opportunity to reduce and differentiate it. Therefore, on this moment The UTII rate varies from 7.5% for significant areas of activity in a particular region to 15% for all others.

To calculate UTII, the formula is used:

UTII = Tax base × Tax rate – Insurance premiums

A practical example of calculation for a shoe repair shop

Initial data: IP Balanov O.P. owns his own shoe repair shop in one of the residential areas of Novosibirsk. The entrepreneur has two employees who assist him in providing services to the public.

Calculation: UTII = 7,500 (BD)*3 (FP)*1,798 (K1)*0.8 (K2)*15% = 4,854.6 rubles.

Explanations: In accordance with the Tax Code of the Russian Federation, the physical indicator for the provision of household services determines the number of employees involved in the provision of services, including the entrepreneur himself.

How soon will the single tax be abolished?

Over the past few years, one can observe a gradual decrease in the scope of the single tax. This suggests that tax services, led by the Ministry of Finance, are preparing taxpayers for the gradual abolition of UTII:

• In some regions of Russia local authorities have already abandoned the use of a single tax;
• Reform tax legislation regarding the application of the single tax;
• Cancel mandatory use single tax for small and medium-sized businesses.

What are online cash registers and why are they needed?

The advent of 2017 was marked by the entry into force of the law on the use of online cash registers. According to the new law, all small and medium-sized businesses involved in retail trade, will be required to use in their daily activities cash registers that will transmit all information about payments via fiscal operator to local tax authorities.

The reform is aimed at creating the maximum transparent system settlements, bringing shadow business onto a legal footing. This is a definite plus for the improvement of the economy as a whole, as well as the introduction of up-to-date payment systems that fully meet the latest global trends in business. The new devices will allow the use of smartphones when paying for purchases, and customers will also be able to receive electronic checks when providing the seller with the necessary information.

Do not forget that any changes in legal sphere usually place a heavy burden on entrepreneurs, and the introduction of online cash registers will not be an exception:

• Costs of purchasing new cash registers(4,000 – 5,000 rubles) or adaptation of existing ones (purchase of the necessary software);
• Employee training;
• Concluding an agreement with an operator for the transfer of fiscal data, etc.

Typical errors in using UTII

Zero declaration upon suspension of activities using the imputed income system

To avoid any misunderstandings with tax service, it is necessary to remember the fact that the imputed income system bases its calculations on conditional indicators that are independent of the actual results of the organization’s activities. Therefore the concepts zero declaration For this mode does not exist, if for some reason there is no activity, it is necessary to deregister under this regime by submitting a declaration and explanatory note to the tax authorities.

Separated accounting of different areas of activity

When using any special regime taxation, one should always try to very carefully analyze which transactions fall under a particular activity approved for a given regime. Unlawful understatement of expenses by including transactions that do not correspond to tax regime, may result in violation of the law and administrative liability.

Incorrect calculation of the amount of insurance premiums determined to reduce tax

When applying the imputed income regime, there is a certain nuance as part of reducing UTII by the amount of fixed insurance payments. Individual entrepreneurs do not have the right to reduce the amount of UTII by the amount additional payments, calculated as 1% of income over 300 thousand rubles.

Common questions and answers

The calculation scheme is quite simple: the payroll number of all employees for each month is summed up and divided by the number of months. At the same time, we must not forget that the employer himself, like all administrative personnel, must also be taken into account for calculating UTII, unless otherwise provided by law.

Question No. 2. In a situation where an entrepreneur owns two shoe repair shops in two neighboring cities, does he have the right to keep joint records?

Here we need to consider the issue from the point of view of these cities belonging to one territorial basis. If these are two adjacent small settlements, which are subordinate to the same authorities and in terms of legislation they belong to the same region, it is most likely possible, although this information need to check with your local tax office. And if these cities belong to different regions, then you will have to keep separate records for them and there is a possibility that the amount of tax under the same working conditions can be different, again due to the applicable this region legislation.