Single tax on imputed income (UTI). Individual entrepreneur on UTII

Many small businesses prefer to use such a preferential tax regime, in which the taxpayer calculates single tax on imputed income. There is no need to account for income in the form of revenue of a company or individual entrepreneur; for each direction, a conditional income is calculated, from which a mandatory payment is determined.

The single tax on imputed income is one of the first preferential systems that has gained great popularity among small businesses and individual entrepreneurs. Its foundations are laid in the Tax Code of the Russian Federation. Municipal bodies, on the basis of these laws, develop the components of this system, each for their territory.

Their responsibility is to determine the areas of activity in which companies and individual entrepreneurs can work on UTII. It is expected that this system will last until 2021 and will be gradually replaced by a patent tax system.

It is currently not mandatory, so subjects can use it as they wish. The main thing is to comply with the criteria established by law.

UTII - what is it? in simple words, let's try to explain. In this mode, the actual income of the business entity is not taken into account. The rules of law determine a physical indicator for each area of ​​activity. The basic profitability fixed by the acts is tied to it.

In this case, indicators can include the area of ​​the trading floor or parking lot, the number of employees, the number of passenger seats in transport, and much more.

Income is considered as the product of the amount established by law, adjusted using several coefficients.

The system involves a simplified procedure for filing a declaration, as well as calculating tax. You can switch to it immediately at the time of opening an individual entrepreneur or LLC, or from other modes by submitting the appropriate document.

bukhproffi

Important! The main advantage of this system is that the tax is calculated not on the actual profit received, but on the basis of established coefficients. It is best to use it when large profits are planned.

What taxes does imputed tax replace?

A single tax on imputed income for certain types of activities, when used, involves the replacement of part of the taxes. Let's take a closer look at what exactly it is used for.

Entrepreneurs who decide to use UTII are exempt from the following taxes:

• Personal income tax, which is levied on the results of activities now transferred under UTII;
• Property tax for individuals - does not apply to the property that is used to carry out activities under UTII;
• VAT, excluding the tax that is paid when importing goods into the country from abroad.

For legal entities

For organizations that have switched to imputation, UTII will replace the following taxes:

• Income tax for activities for which UTII is applied;
• Organizational property tax - does not apply to those property objects that are used to carry out activities under UTII;
• VAT excluding the amount of tax that is charged for the import of goods into the territory of the state.

Conditions for applying UTII

The main condition for the use of UTII for both firms and entrepreneurs is the presence of the activity being performed in a closed list, and the physical indicator must not be greater than the established maximum value. All this information can be obtained from the Tax Code of the Russian Federation.

The imputation for the trade sphere of activity cannot be applied to both types of entities if a trade tax has been introduced on the territory of the municipality. It is also impossible to apply this regime within the framework of simple partnership agreements and trust agreements.

For Individual Entrepreneurs

In addition to having the type of activity on the list of permitted activities and matching the size of the physical indicator, the entrepreneur must employ no more than 100 people.

For legal entities

In addition to the presence of the type of activity in the list, two more criteria apply to companies:

• Quantity employees there should not be more than 100 people;
• In the authorized capital of the company, other legal entities should not own a total share of more than 25%;
• The company should not be of the “largest” type;
• The company is not non-profit organization with the involvement of funds from people with disabilities, an educational or medical institution with the provision of nutrition services.

Object of taxation by tax

The Tax Code establishes that the object of taxation under UTII is not the income actually received for a certain period, but the imputed one. The latter is the income that the subject can receive based on certain indicators that influence its size.

The TC includes basic profitability and physical indicators as indicators on the basis of which the calculation is performed.

Basic yield- this is the income that one physical indicator can receive during a period. It is established for each type of activity by federal legislation. A table has been included in the Tax Code that contains the indicators necessary for the calculation.

Physical indicator- these are the “units” that earn income. What needs to be used in the form of such an indicator for each type of activity is fixed in the Tax Code - for example, the number of employees, the number of passengers transported, the area of ​​a store or parking lot, etc. Based on this information, the taxpayer must determine its value himself and use it in the calculation.

Tax calculation procedure

The single tax on imputed income is determined by the following formula:

UTII tax = (BD x P x K1 x K2) x ST, where

BD is the basic yield of UTII;

P - type of physical indicator;

K1 is a deflator coefficient assigned for each year by the government. The K1 coefficient for UTII for 2017 has not changed compared to the previous year.

K2 is a deflator coefficient, which is assigned by each municipality based on the regional characteristics of its activities. The coefficient can vary from 0.005 to 1, and is usually higher in larger municipalities and lower in smaller settlements.

Attention! The K1 coefficient for 2017 UTII is 1.798. The K2 coefficient is set for each region at the local level. For example, you can look at the tax website. For other regions, you need to select your tax ru at the top of the site.

ST – UTII rate, which is now 15%. (but in some regions it may be less).

Tax for the quarter = Tax M1 + Tax M2 + Tax M3, where M1, M2, M3 are the months of the quarter.

The law also allows you to reduce the amount of tax by the amount of insurance premiums paid:

Tax payable = Tax for the quarter - Contributions for the quarter

Amounts paid to the pension fund and health insurance are accepted as contributions. If the entrepreneur works alone, then the entire amount of contributions paid can be taken into account. For companies and individual entrepreneurs with employees, the amount of payments taken into account is limited to 50%.

When calculating UTII, some nuances should be taken into account:

• If the activity was not carried out for the entire month due to the opening or closing of the activity on imputation, then it is possible to reduce the actual amount of tax. To do this, the resulting value must be divided by the number of days in the month of calculation and multiplied by the number of days actually worked.
• If an entity conducts several types of activities on imputation, then you first need to calculate the total amount of tax payable, and only then reduce it by the transferred payments to the funds.
• To establish a physical indicator, it is better to take it from official documents. For example, for trading floor or the area of ​​the plot, this will be a lease agreement or a certificate of ownership.
• For some types of activities, the number of employees per month is used as an indicator. Their quantity must be taken from the billing month. Moreover, if the employee was registered for work on the last day, he still needs to be taken into account in the calculation in full size. Therefore, for such situations, it is better to wait a few days and apply for a job in the new month.

Example of tax calculation for UTII

As an example, let’s take the auto business of an entrepreneur. In the first month of the quarter, the staff including the entrepreneur consisted of 3 people, in the second of 4, in the third - 6 people (physical indicator). Basic income is 12,000 rubles. 28,456 taxes were transferred from the employees' salaries; the entrepreneur paid 3,000 rubles for himself.

Tax calculation procedure:

1. The tax amount for the first month is: 12000*3 (person)*1.798*0.9= 58255
2. The tax amount for the second month is: 12000*4 (persons)*1.798*0.9= 77674
3. The tax amount for the third month is: 12000*6 (person)*1.798*0.9= 116510
4. Total amount for the quarter: 58255+77674+116510=252439
5. The tax amount is 252439*15% = 37866
6. We reduce the amount of tax by the amount of insurance premiums transferred for this period for employees and entrepreneurs, but not more than 50%. In our case, we can reduce the tax by no more than 37866/2=18933. Since the amount of contributions was 28456+3000=31456, which is more than 50%. Then the amount of tax payable will be 18933, then we take the maximum amount by which we can reduce.

Taxable period

The Tax Code establishes that the tax period for imputation is one quarter. It is after this period of time that the tax must be calculated. The same period is also set as a reporting period, which means that at the same time as paying the tax, you need to submit a declaration to the Federal Tax Service.

Procedure and deadlines for tax payment

At the end of each quarter of the year, the entity must calculate the tax and remit it before the 25th day of the month following the quarter.

It must be remembered that UTII cannot have a “zero” period, since it is not actual, but imputed income that is subject to taxation. Therefore, it is necessary to make calculations and payments even if no activity was carried out at all in the original quarter.

bukhproffi

Important! The fine for non-payment or payment of tax at the wrong time is set at 20% of the unpaid amount. If the tax office proves that the non-payment was made intentionally, its amount will increase to 40%.

Reduction of tax on paid insurance premiums

bukhproffi

Important! Contributions accepted to reduce tax by organizations and individual entrepreneurs must be paid in the same quarter for which the calculation is made. It is impossible, for example, to reduce the 2nd quarter due to payments paid in the 1st, 3rd or 4th quarter.

Reducing UTII for LLCs and individual entrepreneurs with employees

Firms and entrepreneurs that have hired employees can reduce the amount of tax determined for the quarter by no more than 50% of the amount of insurance premiums. When calculating contribution amounts, contributions to the pension fund and health insurance are taken into account.

Until 2017, an entrepreneur and employees did not have the right to reduce the amount of tax on contributions that he transferred for himself. However, experts believed that this puts the imputed individual entrepreneur at a more disadvantageous position than the simplified individual entrepreneur.

As a result, an amendment to the Tax Code was adopted, and since 2017, an entrepreneur can, when determining imputation tax, take into account the amount of contributions paid for himself. However, the requirement that at least 50% of the tax must be paid in any case remains in force.

Reducing UTII for individual entrepreneurs without employees

If an individual entrepreneur carries out activities alone, without hiring additional employees, then he can reduce the amount of tax calculated for the quarter by 100% for the entire amount of contributions that were paid in the same quarter. Pension fund and health insurance amounts are taken into account.

The tax received can be reduced to zero. In this case, the amount of the benefit that still remains cannot be used in next period.

Therefore, the best option is to divide the amount of mandatory payments into four equal parts and pay each of them strictly in a certain quarter. This will make it possible to gradually reduce the tax to the maximum value.

Attention! Amounts of voluntary insurance payments cannot reduce the amount of UTII tax.

Reporting on UTII

The main report is It is submitted, as a rule, at the place of activity. However, there are exceptions - for freight, passenger transportation, distribution and distribution trade and some other types, the report must be submitted at the place of registration or location.

The declaration must be submitted at the end of each quarter of the year by the 20th day of the month. This can be done in person, through a representative, by post or by using document flow via the Internet.

Entrepreneurs without hired employees must submit only this report.

Organizations and entrepreneurs with employees, in addition to the declaration, are also required to submit reports on employees to UTII:

• Form 4-FSS - quarterly;
• annually and quarterly;
• – once a year;
• The pension fund is rented out for companies;
• for entrepreneurs.

Registration of an LLC on UTII must be carried out at the location, and as an individual entrepreneur - at registration or residence. But if the same type is planned to be carried out on the territory of several regions or municipalities at once, it is not necessary to register it immediately in all tax authorities that relate to them.

It is allowed to switch to imputation from another regime if the new conditions turn out to be more beneficial for the subject.

bukhproffi

Important! If the registration deadlines are not met, a fine of 10 thousand rubles may be imposed.

Is it possible to combine imputed tax with other tax regimes?

The single tax on imputed income can be combined with other tax regimes, since it is used only for certain types of activities. You can combine it with (OSNO), (USN) and agricultural tax (Unified Agricultural Tax). But at the same time, in order to prevent double taxation, it is necessary to carry out separate accounting for each regime.

Also, when combining, you need to take into account the nuances of such accounting. If a business entity also applies a general regime under which property tax is paid, then all property that relates to the conduct of activities under UTII will need to be removed from the calculation.

The procedure for deregistering a UTII payer

This operation is carried out only when the required application is submitted to the Federal Tax Service, where the subject is registered as an imputed person. Without it, he will continue to be listed on this system, even if he has not performed for a long time specified activity.

The reasons why you can leave UTII are indicated in the Tax Code:

• The activities that were under imputation have been stopped;
• The subject decided to switch to another system that was more beneficial for him;
• Non-compliance with mandatory requirements has been detected.

An application for removal from imputation must be sent to the tax office within five days from the completion of the activity:

• Companies should use .
• Entrepreneurs - .

Attention! It must be remembered that you can switch to some modes from imputation only at the beginning calendar year. This case includes, for example, simplification. If you apply for the transition in the middle of the year, then from the moment you renounce UTII until the end of the year, the business entity will have to use the general regime.

Many entrepreneurs, when choosing a suitable taxation system, choose UTII, that is, tax on imputed income. It is only suitable for certain types activities, and not in all regions and localities. But businessmen who are confident in the good profitability of their business prefer it.

In this case, the calculation is made not based on actual revenue, but on approximate, estimated indicators, they are called imputed. How to correctly calculate the amount of UTII yourself? Now we will teach and give examples of calculating UTII in 2019.

Examples of calculating UTII tax

Each federal district or municipal district has the right to independently determine which types of activities on their territory fall under UTII.

General rule: this tax does not apply to large taxpayers, as well as to individual entrepreneurs working in the field of health and social security.

For other types of businesses, the calculation of tax on imputed income will be slightly different. In addition, the legislation also provides for the option of calculating tax for an incomplete month. We will consider and give examples of calculating UTII in 2019 in the following areas of activity:

• vehicle repair;
• retail;
• transportation;
• rental of real estate;
• domestic services;
• public catering;
• leasing of land plots;
• advertising;
• vending machines.

As is known, for such calculations it was developed general formula of the following form: UTII = DB * FP * K1 * K2 * 15%. What are the factors included in this “equation”, we will say a little lower. Here we will make a reservation that the sizes of the coefficients are different for different territorial units. Knowing these regional inputs and your own input figures, it is not difficult to make these calculations.

When calculating the tax on imputed income, it should be taken into account that the tax is paid without kopecks, the resulting value with a value of less than 0.5 units is discarded, and 0.5 units or more are rounded to the whole unit (Order of the Federal Tax Service of the Russian Federation dated January 23, 2012 No. MMV-7- 3/13@).

An example of calculating UTII for retail trade

Let's consider an example of calculating UTII for individual entrepreneurs in retail trade. Let's take for example a certain abstract store selling women's clothing. Department area - 10 sq. m, and it is located in a large mall with stationary areas for retail sales. Let's take a closer look at what stands behind the abbreviations of the components of the formula.

So the unknowns on the right half of the equation became known. All that remains is to present the formula in numerical form and carry out the calculations.

UTII = 1800*10*1.915*1*15% = 5,171 rubles.

But do not forget that the answer received is the amount of UTII for just 1 month. And for the participants economic activity using this system taxation, quarterly reporting is provided. All we have to do is multiply the resulting number 5,171 by 3. Final total: RUB 15,513.

Example of UTII calculation for household services

We get used to things, they become loved, and it’s a pity to part with them. And that’s why we go to the workshops. In our case, let's assume that clients come to you as a shoe repair specialist. You are an entrepreneur who has decided to work without hiring assistants. How can such a craftsman calculate UNDV?

DB. The basic profitability for such workshops providing household services is set at 7,500 rubles.

FP. For tailoring studios, shoe shops and other small enterprises providing personal services, the physical indicator is usually considered to be the total number of workers employed in this business. We don’t have to add up the personnel units of performers and managers; FP is equal to 1.

K1 - we remind you that this is a constant coefficient, for the required period, 2019 it is 1.915.

K2 - this coefficient looking on the administration website settlement where this type of service is provided. In our city, for shoe repair activities, it is set at 0.8.

Now we calculate again using the formula UTII = DB * FP * K1 * K2 * 15%.

Substituting the numerical data, we have the result for the month: 7500 * 1 * 1.915 * 0.8 * 15% = 1,724 rubles.

This means that for the quarter the UTII will be: 1,724*3 = 5,172 rubles.

An example of calculating UTII for advertising

The list of activities to which the single tax on imputed income is applicable includes such a special one as advertising. Not just any one, but an external one.

Let's decide on the input data. In this case, it is important where we place advertising objects: on the street, on Vehicle oh, at shopping pavilions, etc. Let's take the following data as starting points: we produce commercial advertising, place it on transport, namely, on two buses. Go ahead.

DB. We start from a constant: we have a basic profitability calculated for advertising on transport units, this is 10,000 rubles.

FP. In our situation, the number of transport facilities is taken as a physical indicator. We have 2 pieces at our disposal.

K1, as is already known from the above examples, is unchanged. In 2019, this coefficient is 1.915.

K2 - please note that regional and municipal authorities differentiate different types of advertising on transport according to their purpose and other features. Usually, social advertisement stands out in a special category and has its own separate local coefficient. But let us remind you that we have commercial advertising, and in our area it is estimated at a coefficient of 1.

So, we make the calculation: UTII = 10,000*2*1.915*1*15% = 5,745 rubles. for a month, and for a quarter, respectively, 5,745 * 3 = 17,235 rubles.

An example of calculating UTII for cargo transportation

Are you bored of advertising to others, have you decided to transport something or someone yourself? Let's consider the option of local freight transportation. Let's say your agency has 3 cars. “Gazelle”, “Ford”, some other brand you love - this just doesn’t matter in the slightest.

BD (basic profitability) for cargo transportation - 6,000 rubles.

FP, that is, the physical indicator in this example is the number of cars involved in transportation, that is, 3.

K1 again and always = 1.915.

K2 for freight transport in our region is equal to 1.

Let's start doing the calculations. UTII = 6000*3*1.915*1*15% = 5171 rub. per month. And for the quarter for the same transportation you will have to pay this amount: 5171 * 3 = 15,513 rubles.

An example of calculating UTII for vehicle repairs

A car is wonderful, especially one that works. But they have a nasty habit of breaking. This means that car repair services are in great demand in any city, town or village in the country. Let’s agree on conditional inputs, the main one of which will be the number of hired workers: let’s say you have two of them.

DB. For car repair services, the basic income is known: 12,000 rubles.

FP. Here the physical indicator is the number of people providing the service. That is, 2 employees plus the owner of the establishment, an entrepreneur. As a result, we have FP = 3.

K1 = 1.915, it is the same for all types of activities.

K2. In our conditional town N. for repair, maintenance and vehicle washing services it is 1.

Calculation of USTV for the month is similar: 12,000*3*1.915*1*15% = 10,341 rubles. This means that for the quarter the amount of tax will result in the following amount: 10,341*3 = 31,023 rubles.

An example of calculating UTII for catering

Another area of ​​activity where the reporting scheme with UNDV taxation is used is catering enterprises. You've got your own cafe. Its total area is 54 square meters. m., but the area of ​​the hall where visitors are served is 38 sq. m.

It is very important to distinguish between these data. In any catering facility, of course, there are utility and hygiene rooms, offices for staff, and a kitchen, finally. But all of them remain “outside the brackets”; only the area of ​​the hall where visitors are served is taxed.

DB (basic profitability) for public catering establishments with a given area serving visitors is set at 1,000 rubles. per sq. m.

FP: in our case, the above-mentioned usable area becomes the physical indicator, it turns out that FP = 38.

K1 in 2019 remains unchanged for everyone, it is 1.915.

K2 needs to be found out for your region, for our type of activity. In our example it is 1.

So, UTII for your cafe: 1000*38*1.915*1*15% = 10,916 rubles.

Do not forget that the amount received reflects the amount of tax for the month. We calculate the quarterly tax: 10,916*3 = 32,748 rubles.

An example of calculating UTII for renting out real estate

Renting out real estate is another likely source of income. But at the same time it is also a subject for taxation. Typically, entrepreneurs use a hostel or small hotel for this. It is easier to rent out an apartment as a private person, then only personal income tax, personal income tax, and this is 13% of the money received, will be deducted from you. In the case of UTII, the tax amount will be much higher; this is easy to verify using a specific example.

The basic yield (BR) when renting out housing is 1000 rubles. per sq.m.

The physical indicator (PI) in this situation is the number of square meters of rental housing; in your apartment, let’s say, there are 36 of them.

K1 = 1.915, there are no options here.

K2 for your locality for rental housing = 1.

UTII for the month = 1000*36*1.915*1*15% = 10,341 rubles, and the amount for the quarter is three times more: 31,023 rubles.

An example of calculating UTII for renting a land plot

It’s even easier to have your own plot of land and rent it out. For children's attractions, for example. Or for placing a summer cafe, for holding leisure events, etc. Let the area of ​​your site be 20 square meters. m.

The basic yield (BR) for renting land plots, if their area is more than 10 sq.m., is the amount of 1000 rubles. per sq. m.

The physical indicator (PI) here is the number of square meters that you rent out, we have 20 of them.

K1, nothing changes here, still the same 1.915.

Regional K2 for land lease is 0.8.

UTII = 1000*20*1.915*0.8*15% = 4,596 rubles. for a month, respectively, for a quarter: 4,596*3 = 13,788 rubles.

An example of calculating UTII for vending

When trading through vending machines, using UTII is much more expedient than other taxation systems.

Let's imagine that an organization has entered into a lease agreement in a shopping center in order to place one coffee vending machine. She registered as a UTII payer on 04/18/2019 with the tax office at the location of this shopping center.

A little later, on April 20, 2019, the organization entered into a lease agreement in another office center located in the territory under the jurisdiction of the same tax office, with the aim of installing two machines for the sale of snacks and toys.

The local government authority for the type of activity “retail trade” has set K2 equal to 1. K1 for 2019 is equal to 1.915.

IN in this example The organization must submit one declaration to the tax office for the 2nd quarter of 2019. Let's calculate the tax:

We calculate the tax base. First, we determine the number of calendar days:

1 machine x 13 days: 30 day = 0.43

We indicate this figure in the declaration of section 2 on line 050.

In lines 060 and 070 of section 2, we must indicate three machines, regardless of the fact that they started working not on the 1st, but on the 20th. We will explain this situation below.

So the tax base will be:

4500 rub. x 1.915 x 1 x (0.43+3+3) = 54,411 rub.

Let's calculate the tax based on the tax rate for UTII - 15%:

54,411 x 15% = 8,162 rubles.

Now we will explain why we took the first vending machine as 043, and the next two as a whole unit for each.

According to Article 346.29 of the Tax Code of the Russian Federation, paragraph 3, clause 10, in cases where the UTII payer has not registered as a payer of imputed tax from the beginning of the quarter, the calculation is based on the actual number of calendar days in the first and last tax period.

The letter of the Federal Tax Service of Russia dated June 24, 2013 under number ED-4-3/1141@ explains that since the UTII declaration form does not contain lines to indicate the number of days, the value of the physical indicator indicated in lines 050-070 of section 2 "Calculation of the amount of a single tax on imputed income for certain types of activities" must be adjusted. To do this, it is necessary to relate the number of calendar days of conducting the corresponding type of activity in the month of registration or deregistration to the total number of calendar days in a given month of the tax period. Which is what we did in the above example.

Further, according to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation and clarifications in the letter of the Ministry of Finance of Russia dated January 17, 2014 No. 03-11-11/1348, in a situation where one or more devices are added to already operating vending machines (physical indicator), then the added devices are included in the calculation from that month in which they started working, regardless of the start date.

Sometimes entrepreneurs doubt which is more profitable: USTDV, patent or simplified tax system? Each of these tax systems has its pros and cons. They are discussed in detail in this publication.

The material was updated in accordance with the current legislation of the Russian Federation 11/19/2018

This might also be useful:

Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

Unified tax on imputed income (UTII) regulated by the Tax Code Russian Federation. When calculating and paying UTII, the amount of income actually received does not matter; taxpayers are guided by the amount of income imputed to them, which is established by the Tax Code of the Russian Federation.

Where does UTII apply?

System in the form of UTII is valid only in those cities and regions where it has been introduced by regulatory legal acts of local representative bodies. In particular, UTII can be introduced by a decision of the city duma, municipal council, meeting of representatives of a municipal district, etc. In areas where such documents have not been adopted, “imputation” does not apply. You can find out whether the UTII system has been introduced in your area or city.

Imputation applies regarding certain species entrepreneurial activity(item 2):

1) provision of household services, their groups, subgroups, types and (or) individual household services classified in accordance with All-Russian classifier services to the population;

2) provision of veterinary services;

3) provision of repair services, maintenance and washing motor vehicles;

4) provision of services for provision of temporary possession (use) of places for parking vehicles, as well as for the storage of motor vehicles in paid parking lots (with the exception of penalty parking lots);

5) provision of motor transport services for the transportation of passengers and cargo carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;

6) retail trade carried out through shops and pavilions with a sales area of ​​no more than 150 square meters for each object of trade organization. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 square meters for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied;

7) retail carried out through stationary facilities trading network that does not have trading floors, as well as non-stationary retail chain facilities;

8) carried out through public catering facilities with an area of ​​the customer service area of ​​no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied;

9) provision of catering services carried out through public catering facilities that do not have a customer service area;

12) provision of temporary accommodation and accommodation services organizations and entrepreneurs using in each facility providing these services a total area of ​​premises for temporary accommodation and living of no more than 500 square meters;

13) provision of services for and (or) for the use of retail outlets located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a hall serving visitors;

14) provision of services for transfer into temporary possession and (or) for use land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

Codes have been defined for types of activities that, from January 1, 2017, will relate to household services

The Government of the Russian Federation, by order of November 24, 2016 No. 2496-r, established codes for types of economic activities and codes for services related to household services. The document will come into force on January 1, 2017.

Since January 1, 2017, OKUN has been replaced by types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian Classifier of Products by Type of Economic Activity (OKPD2) OK 034-2014 (KPES 2008)

to menu

2. UTII replaces taxes...

For legal entities:

Corporate income tax- in relation to profits received from business activities subject to a single tax.

For example, an entrepreneur who is registered for tax purposes at his place of residence must once again register for tax purposes in the municipality in which he plans to conduct business using UTII. The place of permanent or temporary registration of an entrepreneur does not limit his right to use UTII in another region.

There are exceptions to this rule. Thus, organizations are required to register for taxation with only one inspectorate at their location if they are engaged in:

• delivery or peddling retail trade;
• advertising on vehicles;
• provision of motor transport services for the transportation of passengers and goods.

The procedure for registering as a UTII payer

To register as a UTII payer, an organization needs to submit an application to the tax office using the UTII-1 form, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941. Entrepreneurs submit an application using the UTII-2 form, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941.

The application must be submitted within five working days from the date on which the imputed activity began. This date must be indicated in the application. This procedure is provided for in paragraph 3 of Article 346.28, paragraph 6 of the Tax Code of the Russian Federation. Application forms approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941 are applied from January 1, 2013 (letter of the Federal Tax Service of Russia dated December 25, 2012 No. PA-4-6/22023).

The tax inspectorate, having received an application for registration as a UTII payer, is obliged to notify the organization (entrepreneur) of the registration within five working days thereafter. The date of registration as a single tax payer will be the date of commencement of application of UTII specified in the application. This procedure is provided for in paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation.

Date of registration as a single tax payer is the date of commencement of application of the taxation system established by this chapter, specified in the application on registration as a single tax payer.

The application for UTII was submitted late - get ready for a fine

Organizations and individual entrepreneurs that have switched to UTII must submit an application to the Federal Tax Service for registration as a “imputed person” within five working days from the date of application of the special regime. Violation of this deadline will result in a monetary penalty. Letter of the Federal Tax Service dated March 29, 2016 No. SA-4-7/5366

The transition to imputation is voluntary. But it is mandatory to inform the tax authorities about your decision.

Newly created “imputed” persons must register with the tax office either at the place of doing business transferred to UTII, or at the location of the organization (place of residence of the individual entrepreneur), depending on the type of activity.

If you delay in submitting the appropriate application, this may result in a sluggish company or entrepreneur with a fine of 10 thousand rubles.

The procedure for deregistration upon termination of conducting “imputed” activities - UTII

Deregistration as a UTII payer is carried out on the basis of an application submitted to the tax authority.

Taxpayers have the right to switch to a different tax regime from the beginning of the calendar year (). Therefore, when terminating the “imputed” activity, it is necessary to submit a corresponding application to the tax authority. This must be done no later than five working days from the date of termination of activities subject to UTII (Clause 6, Article 6.1, Paragraph 3, Clause 3, Article 346.28 of the Tax Code of the Russian Federation). The day the business ends is indicated in the application and is considered the date of deregistration (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

to menu

5. Accounting procedures and liability for tax violations

Combination of UTII and other taxation systems

If a taxpayer accrues UTII for some types of activities, and for others uses other taxation systems, then he should keep separate records of property, liabilities and business transactions.

Separate accounting of indicators is carried out:

• for each type of activity subject to UTII;
• in relation to activities subject to UTII and activities taxed under other taxation regimes.

Mandatory recording of indicators:

• for taxes calculated as tax agents;
• for other taxes and fees.

The obligation to comply with the procedure for conducting cash transactions.

“Imputation” does not relieve one from the obligation. This means that organizations on UTII are required to maintain a cash book, fill out receipt and expenditure orders, etc. (see section "") However, if an organization belongs to, then, regardless of the taxation system, it has the right not to set a cash balance limit Money at the register. But individual entrepreneurs, in addition to the right not to set a limit on the cash balance in the cash register, individual entrepreneurs may not issue cash orders or maintain a cash book.

Responsibility for maintaining accounting records for legal entities (except individual entrepreneurs)

Organizations that have switched to UTII must fully maintain accounting records. That is, draw up registers, compile quarterly reports and submit them to the tax office and Rosstat. But entrepreneurs who use “imputation” are from conducting accounting released.

Obligation to represent employees

The specified information is provided by all organizations and individual entrepreneurs that have employees. If there are no employees, you do not need to submit information.

Regarding cash register equipment (CCT)

then currently UTII payers (both organizations and individual entrepreneurs) have the right to refuse. Instead of cash register checks, they must, at the buyer’s request, issue another document confirming the receipt of cash (for example, a sales receipt or receipt) -. If the “imputed” person wants to use the cash register, he can do so.

Responsibility for tax offenses

• Conducting activities without registration: 10% of income, but not less than 40 thousand rubles
• Late submission of the declaration: 5% of the tax amount, not less than 1 thousand rubles
• Non-payment (late payment) of tax: 20% of the tax amount, intentionally - 40% of the tax amount

Note: . It is shown what specific fine is threatened for late submission of a declaration for: income tax, VAT, simplified tax system, UTII, insurance contributions to the Pension Fund of the Russian Federation - Pension Fund of the Russian Federation, social insurance - FSS of the Russian Federation, and other violations.

to menu

6. Calculation formula, Procedure for calculating UTII tax 2019

Formula Calculation of UTII for 2019

According to the procedure provided for in paragraph 10 of the Tax Code of the Russian Federation, the calculation UTII amount for 1 month produced according to the formula:

UTII = (BD x K1 x K2 x FP) / KD x KD 1 x NS - insurance premiums

So, we know:

KD- number of calendar days in a month;

CD 1- the actual number of days of business activity in a month as a single tax payer;

DB- basic profitability in accordance with clause 3 of the Tax Code of the Russian Federation;

FP- physical indicator - area from the technical passport, or the number of employees;

K1- cm. ,

NS- tax rate according to;

Insurance premiums- these are contributions for oneself (IP) or for employees to the Pension Fund, Fund social insurance, medical fund. In this case, the amount of the single tax cannot be reduced by the amount of contributions by more than 50 percent. If individual entrepreneurs do not have employees, they reduce the amount of the single tax to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount. Those. for the entire amount paid.

Note: At the end of the calendar year, a declaration and calculation of taxes and a reduction of the simplified tax system and UTII for insurance premiums are completed. This usually raises a lot of questions.

And here K2 you take for your region. How to search - see below " Additional links on the topic".

The values ​​of the correction factor K2 are rounded to the third decimal place. The values ​​of physical indicators are indicated in whole units. All values ​​of the declaration’s cost indicators are indicated in full rubles. Values ​​of cost indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble (whole unit).

UTII calculator

Calculating the single tax on imputed income yourself is very simple if you know all the components of the formula. Our online calculator will help you with this. Substitute your values ​​and get the amount of tax payable.

UTII CALCULATOR

to menu

7. Reducing UTII tax on insurance premiums

UTII taxpayers - organizations

have the right to reduce the amount of tax calculated for the tax period by the amounts of payments (contributions) and benefits that were paid in favor of employees employed in those areas of the taxpayer’s activity for which a single tax is paid. (clause 2). However, the amount of such reduction cannot be more than 50% of the calculated tax.

UTII taxpayers - individual entrepreneurs

have the right to reduce the amount of tax calculated for the tax period by the amounts of payments (contributions) and benefits that were paid in favor of employees employed in those areas of the taxpayer’s activity for which a single tax is paid. (Clause 2, Article 346.2 of the Tax Code of the Russian Federation). However, the amount of such reduction cannot be more than 50% of the calculated tax.

Individual entrepreneurs without employees, that is, they do not make payments and other remuneration to individuals, can reduce the amount of the single tax on imputed income by the amount of insurance contributions paid (for themselves) in a fixed amount to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund without applying a 50% limit, i.e. . the entire amount of insurance premiums.

Individual entrepreneurs who have there are employees, do not have the right to reduce the amount of the single tax calculated by them on imputed income by the amount of insurance premiums paid for themselves in a fixed amount.

Additional Information

• 
  At the end of the calendar year, a declaration and calculation of taxes and a reduction of the simplified tax system and UTII for insurance premiums are completed. This usually raises a lot of questions.
• 
  Table of the Federal Tax Service of the Russian Federation, which shows options for reducing the amount of calculated taxes on insurance premiums. The corresponding order was sent by letter dated October 15, 2013 No. ED-4-3/18471@.
• 
  The question was considered: “When is it possible and more profitable for an entrepreneur who has earned more than 300,000 rubles to pay the second, additional part of the PFR insurance premiums?

to menu

8. Filing a declaration and paying UTII tax

Deadline for payment of UTII

before 25 the day of the month following the reporting period (quarter). See more details.

Procedure and deadlines for submitting a tax return for UTII

Tax returns for “imputation” are submitted to the tax authority based on the results of each quarter - no later than 20 the th day of the month following the quarter ().

UTII declaration form

For the first quarter of 2015, it is necessary to submit a tax return on UTII, the form and procedure for filling which are approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@

Where and in what quantity to submit UTII declarations depends on where the payer operates and with which inspections it is registered. The table below will help you understand all possible situations.

Where does the payer operate?	How many declarations to submit?	How many sections 2 to fill out?
In municipalities subordinate to different inspectorates	A separate declaration to each inspection in which the organization is registered as a UTII payer (clause 2 of article 346.28 of the Tax Code of the Russian Federation, subclause 5 of clause 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353)	Fill out section 2 separately for each type of activity and for the municipality - each OKTMO code
In municipalities under the jurisdiction of one inspectorate	One declaration to this inspection (letter of the Ministry of Finance of Russia dated March 20, 2009 No. 03-11-06/3/68)	Fill out section 2 for each type of activity and for each municipality - each OKTMO code (letter of the Ministry of Finance of Russia dated March 20, 2009 No. 03-11-06/3/68). If an organization is engaged in the same type of activity in different municipalities, fill out a separate section 2 only for each municipality (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11/65735)
In one municipality (registration in one inspection)	One declaration to the inspection (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11/65735)	If the payer is engaged in one type of activity for different places, then section 2 of the declaration must be filled out once - in general for the type of activity (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11/65735). If different types activities – separate section 2 for each type of activity

to menu

9. QUESTIONS - ANSWERS regarding the imputed tax UTII 2019

Is it possible to switch from UTII to another taxation regime during a calendar year?

You can voluntarily switch from UTII to OSN, simplified tax system and other taxation systems only from the next calendar year (paragraph 3, clause 1). This means that the transition day will be January 1 of the next year.

Is it possible to switch from UTII to simplified tax system during the calendar year?

Organizations and individual entrepreneurs who have ceased to be UTII taxpayers have the right, on the basis of a notification, to switch to the simplified tax system from the beginning of the month in which their obligation to pay UTII was terminated.

In what order are subsidies allocated from budgets of different levels to taxpayers of the single tax on imputed income taxed?

Budgetary allocations received from the budget in the form of subsidies to compensate for lost income in connection with the sale of goods, performance of work or provision of services at prices regulated by state or municipal authorities, carried out within the framework of business activities subject to a single tax on imputed income, are taxed within the limits There should be no other taxation regimes, including within the framework of the simplified taxation system.

At the same time, subsidies allocated from budgets different levels taxpayers of the single tax on imputed income for purposes not related to the compensation of lost income in connection with the sale of goods, performance of work or provision of services at prices regulated by state or municipal authorities are subject to inclusion in non-operating income taken into account when determining the tax base in accordance with with the provisions of the Tax Code.

How is the declaration filled out when carrying out one type of activity, subject to UTII, in different places?

When a taxpayer carries out the same type of business activity in several separately located places, when filling out a UTII declaration, Section 2 is filled out separately for each place where this type of business activity is carried out (each OKATO code). (filling tax return according to UTII, approved ORDER dated July 4, 2014 N ММВ-7-3/353@

How to calculate UTII if the taxpayer has closed one of the retail outlets

If the “imputed” closed one retail trade facility, without stopping the “imputed” activities in the field of retail trade at other facilities, then UTII for the closed store is calculated not for the full month in which the change in the physical indicator occurred, but based on the actual days of its work. Moreover, regardless of whether the taxpayer is withdrawn from tax accounting for this type of activity or continues to carry it out at other similar retail facilities. The Ministry of Finance of Russia came to this conclusion, which is consistent with the position of many arbitration courts, in letter dated December 3, 2015 No. 03-11-09/70689.

to menu

10. Regional legislation on imputation (K2 UTII)

Values base profitability coefficient K2 UTII established by representative bodies municipal districts, city districts, legislative (representative) bodies state power federal cities of Moscow and St. Petersburg, which are

thousands of municipal districts!!!

Either you can “shovel” all the regional legislation, or you can clarify the value of the K2 coefficient for imputation by calling the tax office at the place of activity that falls under UTII, or use the data provided by the tax authorities on their website. Therefore, the values ​​of the coefficient K2 UTII 2019 for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow region, St. Petersburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov-on-Don, Saratov , Leningrad region, Chelyabinsk, Ekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov you can find yourself, by

What nuances should a taxpayer who calculates tax when working under this tax regime know?

General information

What is the decoding of the letter combination UTII and what does the Tax Code say about the use of imputation?

Definitions

The abbreviation UTII means single tax on imputed income.

In simple terms, imputation is a system of taxation of certain types of activities, in which the amount of tax is calculated not from the profit that is actually received, but from imputed income, that is, that which is expected to be received.

The mode can be combined simultaneously with OSNO and USN.

Mode characteristics

There are cases when an enterprise will not be able to apply UTII. They cannot switch to imputation:

• large taxpayers;
• organizations that work in the field of public catering and social security;
• educational institutions, medical;
• companies employing more than 100 people;
• enterprises where 25% of the authorized capital belongs to other companies (exceptions are set out in);
• companies that are involved in the lease of a gas filling station or gas station.

The transition to UTII is possible if the company has begun to conduct a type of activity that is subject to this type of tax.

You can stop using imputation if:

• the company has ceased to carry out certain activities;
• the organization violated one of the conditions that is mandatory for working in a special regime;
• authorized structures have canceled UTII for the type of activity that the company is engaged in.

Main restrictions for using the tax system:

The transition to UTII is possible from the moment the organization is registered or from the beginning of the next tax period at the tax office at the place of registration of the company.

We list the types of activities for which individual entrepreneurs and LLCs can apply UTII:

• provision of household services;
• veterinary services;
• repairing vehicles, washing cars;
• parking;
• provision of services for passenger and cargo transportation;
• retail trade;
• catering business;
• placement of outdoor advertising, its distribution;
• provision of retail spaces for rent.

A company on UTII receives exemption from the calculation and payment of the following taxes:

1. At a profit.
2. For property.
3. Unified social tax.
4. VAT (this does not apply to customs and agency tax).

Contributions to the Pension Fund and the Compulsory Medical Insurance Fund are paid according to general rules. It is necessary to transfer personal income tax if the company acts as a tax agent.

Video: UTII from A to Z

There are circumstances when the transfer of land tax and other amounts specified in Art. 346.26 Tax Code.
Enterprises have the right to receive temporary disability benefits.

The company has the right to independently form. When calculating tax amounts, physical indicators and basic profitability are taken into account. It is mandatory to maintain.

In the case where UTII is combined with another regime, you will have to keep separate records. Expenses must be divided in proportion to income from other taxation systems.

The amount of single tax can be reduced by the amount of the transferred contributions:

• for insurance to the Pension Fund;
• for compulsory insurance against occupational diseases and accidents;
• amounts of temporary disability benefits;
• amounts for personal insurance.

The single tax on imputed income is levied using the following method:

• calculations that are based on the processing of statistics on the company’s activities;
• calculations that are based on the processing of data from tax authorities on amounts received;
• calculation that uses data from the basic yield and physical indicator.

Normative base

The rules for using UTII are specified in Part 2 of the Tax Code of Russia ().

Objects of taxation and the tax base are determined in accordance with Art. 346.29. gives a definition of the UTII system.

The types of activities that fall under imputation taxation have been expanded. The rules for reducing the tax amount are described in.

The reporting procedure is specified in the document.

Application of the UTII taxation system

By using UTII, the taxpayer can increase turnover without the need to increase the base and increase the tax. Also, firms are not required to use cash registers if revenue is expressed in cash.

But it happens that such a tax system turns out to be unprofitable if several types of activities are combined, some of which are subject to imputation tax, and others - to the simplified tax system or OSNO.

Difficulties arise when maintaining separate accounting, which an inexperienced entrepreneur or accountant cannot always cope with.

Let's look at some of the features of using UTII, knowledge of which no taxpayer can do without when doing business.

Reporting period

The tax period is set as a quarter. submitted to the tax authorities by the 20th day of the month following the end of the reporting period.

The remaining certificates are submitted in accordance with the rules of the regime that is used together with UTII. It is worth considering that single tax payers are exempt from preparing accounting reports.

Mandatory or voluntary?

Until 2013, UTII was a mandatory tax system; since the beginning of 2013, it can be applied voluntarily. Taxpayers have the opportunity to decide whether to switch to UTII from the beginning of the new year or not.

Improving imputation

The authorities have made a number of changes to the UTII regime.

Eg:

1. From the beginning of July 2015 it will be introduced new uniform declarations for enterprises and individual entrepreneurs that work on UTII. The report may need to be submitted at the end of the third reporting period.
2. Sellers of goods who sell and issue goods in different places are not allowed to use imputation. This rule also applies to cases where funds are taken from buyers in the same place where the products were demonstrated.
3. If contributions are paid at fixed rates, the organization has the opportunity to reduce the amount of tax only in the period in which it was transferred.
4. Since 2014, tax collectors must transfer tax amounts on property objects.

Features of the special tax regime in Moscow

UTII does not apply in Moscow. Even in those regions where such an opportunity was provided in 2012, it has been canceled since the beginning of 2013 ().

Questions that arise

What issues worry imputators and those who are going to use UTII?

If you have an online store

Finding out whether the activities of an online store are subject to UTII is not so easy. Before 2013, taxpayers could either use the special regime or not.

Once firms had the opportunity to choose a tax system on their own, it became more difficult to decide. Advantages of choosing UTII when running an online business:

there is no need to use cash register equipment.

there is no need to keep tax records (but only records of physical indicators).

Flaws:

1. It is worth paying attention to this point: whether the store occupies a large premises and whether it has a small profit. If yes, then pay full amount tax will be difficult. There is no mention of Internet resources in the legislation, but this rule should not be ignored.
2. You cannot submit a zero imputation report if the store did not conduct business.
3. It is necessary to maintain separate records when combining several types of activities.

If the product is imported from other countries, then it is worth following. VAT will act as a customs payment.

Until the tax amount is transferred, customs authorities will not release the products. VAT is paid if the company acts as a tax agent:

1. When purchasing works and services from foreign organizations that are not registered in the tax structures of the Russian Federation. This applies to installation and construction work, assembly and processing services, maintenance, etc.
2. When (federal, municipal) in accordance with.
3. The sale of special property objects (confiscated ownerless, seized property) is carried out.

VAT is transferred if the company has issued UTII to the buyer, in which the amount of value added tax is allocated.

The obligation to pay value added tax arises for the payer of UTII if the company conducts activities that are not subject to a single imputed tax.

All the nuances of VAT calculation are not clearly stated in regulations, so it is worth carefully studying each specific case.

UTII is a system in which a company has both advantages and disadvantages. To understand which is preferable - UTII, simplified tax system or patent, make preliminary calculations of the amount of tax to be paid.

UTII simplifies the maintenance of tax reports both in organizations and individual entrepreneurs, and speeds up verification procedures. ContentsWhat you need to know Table of basic UTII yield for 2019 How to calculate the indicator Submitting an application for intent to use UTII when maintaining tax reporting for a certain...

Since 2019, all entrepreneurs working within the framework of UTII are required to fill out and submit to the Pension Fund a single form - RVS-1, which reflects all accrued and paid insurance payments for compulsory medical insurance and compulsory health insurance (PFR Resolution No. 2p, 2019). This approach to the issue of calculating and paying insurance premiums is very convenient: administering payments...

One of the most convenient tax regimes today is UTII. It is a system that allows a company or individual entrepreneur to optimize all expenses for payments to the budget. This mode is extremely convenient, although its use is associated with big amount...

How to correctly fill out the UTII tax return form in 2019? Which form to use, what information should be included in the document, when to submit to the Federal Tax Service - let’s consider your main actions. Quite a few amendments have been made to legislative acts this year. A new form of UTII declaration has also been approved. ContentsGeneral...

What is the procedure for using UTII when carrying out retail trade in 2019? When can the regime be applied, what formula should be used to determine the amount of tax and how are calculations carried out? If a company or individual entrepreneur is engaged in retail trade outside a store or at a stationary point, then it may...

There are cases when, due to certain circumstances, an individual entrepreneur ceases to be a subject of UTII. ContentsBasic information The procedure for filling out an application for an individual entrepreneur Penalty for failure to submit UTII 4 upon closure The reasons may be the cessation of activity or a change in its direction, as well as the decision of the entrepreneur to switch to a different regime...

Taxes are paid by organizations in accordance with the tax regime used. The procedure for calculating fees and the tax rate are determined on the basis of the Tax Code. The obligation to pay taxes arises immediately after the taxpayer is registered for tax purposes. ContentsBasic...

One of the most popular tax regimes today is UTII. It has a large number of different advantages. First of all, the Unified Tax on Personal Income allows you to reduce the tax burden on an individual entrepreneur or organization. ContentsGeneral information New form of UTII-3 in...

Taxpayers are confused: “What object of taxation is established when applying UTII in 2019”? ContentsMain points Object of taxation for UTII List of permitted activities The question is not accidental, because legislators are constantly changing legal norms and it's hard to keep track of them. Let's try...

Imputators should operate in 2019, taking into account the changes adopted by the government. What amendments have been made to the legislation regarding the use of UTII for LLCs? Companies on UTII are no strangers to the fact that the authorities are constantly making changes to the procedure for using the special regime. ContentsGeneral...

It is known that when calculating UTII it is worth using a physical indicator. What is it, where can I find out the value and how to use it in the formula for determining tax in 2019? ContentsGeneral information The value of the physical indicator of UTII (table) in 2019 Accounting for physical indicators Questions that arise If your...

UTII is a system that is characterized by a large number of advantages. But can an LLC apply such a regime? What are the rules for working on imputation in 2019? Why the UTII system is so attractive for taxpayers and who has the right to use it - the management of each...

Changes and amendments to the Tax Code of the Russian Federation are made every year. On January 1 of this year, changes in taxation under the single tax on imputed income came into effect. ContentsGeneral information Procedure for deregistration of a UTII payer Penalty for untimely deregistration Now organizations on UTII will have to...

Today, the UTII regime is one of the most popular among individual entrepreneurs and small business owners - despite the fact that I plan to abolish it soon. To use this mode, not only certain conditions must be met, but also a special form must be filled out - UTII...

Individual entrepreneurs, when switching to a single imputed tax tax system, must submit a notification in the UTII-2 form. What rules for filling out such a document apply in 2019? Although the transition to imputation can be carried out voluntarily, this does not mean that it is not necessary to inform...

2018 was supposed to be the year the UTII was abolished. However, on June 2, 2016, a bill was issued according to which imputed income extended until the end of 2021. True, with a number of changes that also affected the calculation procedure. Let's get acquainted with the innovations in imputation, and at the same time consider the calculation of imputed tax on UTII in 2019 for individual entrepreneurs without employees.

What is imputed tax for individual entrepreneurs?

This is a special taxation regime regulated by Chapter 26.3 of the NKRF. It is based on estimated (imputed) profit and is available for individual entrepreneurs and legal entities. organizations with a certain type of activity. Let's look at what UTII (imputation) is for individual entrepreneurs in simple words.

The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, simplified tax system or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.

When calculating the tax, the estimated profit is taken as a basis, the amount of which is established by the state. That is, actual income does not affect anything. Even if the business is unprofitable or, on the contrary, more profitable, the tax amount will remain the same.

This makes it possible to save on taxes and invest all profits in business development. And at the same time it simplifies record keeping, since at the end of the reporting quarter there is no need to submit an income declaration to the inspectorate. You can keep accounting records, but only if you wish.

UTII 2019: latest changes and news

The most important recent news that has pleased many individual entrepreneurs is that the single tax on imputed income will continue to apply until 2021. It was not canceled and, on the contrary, it was finalized and improved.

Changes and latest news 2019 for individual entrepreneurs on UTII engaged in retail trade, hotel business or other types of activities:

• Subjects of taxation who do not employ hired workers in their business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
• The above innovation entailed a second change – a change in the declaration form.
• The K1 coefficient remained the same. Same as in 2016.
• Another question that concerns entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. persons in 2019. As stated in the Tax Code article number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or bank transfer. This item has not changed.

Transition to UTII - who is available to?

The business of tax subjects wishing to switch to imputation must meet a number of requirements:

• The company staff does not reach 100 people;
• Relevant type of activity;
• The share of participation in the business of third-party enterprises cannot go beyond 25%, except for organizations whose capital includes contributions from public organizations - public organizations disabled people;
• The activity is not based on a power of attorney for the use of property;
• The service does not constitute the rental of gas and gas filling stations or gas station spaces;
• The entrepreneur did not buy a patent and did not resort to the Unified Agricultural Tax regime.

Who is UTII suitable for: types of activities

The list of types of activities that give an individual entrepreneur the right to switch to imputation is made up by municipalities. They rule it. You can view the list in the regulations of the tax departments or on the Federal Tax Service website.

Table of activities for individual entrepreneurs on imputed tax in 2019:

Activities subject to UTII	Exceptions
Retail trade through non-stationary objects and stationary ones with a trading area of ​​less than 150 sq. m.	Trade in agricultural production
Catering services provided through a hall with an area of ​​up to 150 sq. m. or without a hall at all	Catering at medical/social institutions
Household and veterinary services	Organizations should not lease land plots for opening retail outlets and retail plots at gas stations
Repair, maintenance, washing of cars and motorcycles	Large taxpayers
Advertising services – placement/distribution of advertising	The number of employees last year exceeded 100 people
Renting retail spaces/land plots for trade	The business belongs to two enterprises, and the share of the second exceeds 25%
Hotel business, sleeping area up to 500 sq. m.	The activity is carried out under a trust agreement for the use of property or a simple partnership, that is, a joint activity
Transportation of cargo/passengers using automobiles and motorcycles, the total number of which is less than 20 units.	The type of activity falls under the trade tax

How can an individual entrepreneur switch to UTII in 2019?

To carry out activities on imputed tax, you need to submit to the Federal Tax Service a completed application of the established form - UTII-2 in two copies. This must be done no later than 5 days from the opening of the business.

The application must be submitted to the tax office at the place of business, but there are exceptions. Some types of services require submitting an application to the NI at your place of residence. These include:

• Retail trade with delivery, carry-out or carry-out;
• Advertising on personal and public transport;
• Transportation of cargo and passengers.

The location of the Federal Tax Service is not important when activities are carried out in several regions at once. There is no need to contact several different inspections; one is enough.

What taxes should individual entrepreneurs pay on imputation in 2019?

The imputed taxation system for individual entrepreneurs, as before, provides for the payment of one tax - a single one.

Taxes that do not need to be paid on UTII:

• VAT, exception – export;
• Personal income tax, legal persons pay;
• Property tax, if the tax base of the objects is not considered as the cadastral value.

Let's consider what taxes need to be paid in 2019 for individual entrepreneurs on UTII with employees:

• Personal income tax, which is deducted from the salaries of the employees themselves;
• Insurance premiums.

How is UTII calculated for individual entrepreneurs?

UTII is the product of the following indicators:

• Basic yield (BR)– a fixed value established by the state and different for each type of activity. The region of residence does not affect the indicator.
• Physical indicator (PF)– a value different for each case. Depending on the activity, the number of employees, cars or motor vehicles, and square meters is taken into account as an indicator.
• K1– coefficient established by the Ministry of Economy. In 2019, K1 is 1.798.
• K2– value established by local municipal institutions. This is a correction factor.
• Bid– constant value.

  The UTII tax rate in 2019 for individual entrepreneurs is 15%.

This is how the monthly tax is calculated. To find out the amount for the quarter, you need to multiply the resulting product by 3. The final formula for calculating UTII will take the following form:

UTII for one quarter = 3 x (BD x FP x K1 x K2 x 15%).

Don't forget: when multiplying by 15% you need to multiply by 0.15.

UTII coefficients in 2019 for individual entrepreneurs can be found at the tax office and on the Federal Tax Service website. For the last option, you need to enter your region on the website and wait. If you scroll to the bottom of the page, you can see the K2 list, from which you should select the appropriate one for the type of activity indicated next to it.

Activity codes and basic income amount

The basic profitability and codes of activities falling under UTII in 2019 for individual entrepreneurs can be found in the NKRF or in the table below:

A complete list of codes for all taxable activities is presented in the NKRF and is regulated by article number 346.29.

Examples of UTII calculation

Example 1, retail

Condition for calculation: the subject of taxation has opened a store in city A, sells women's shoes at retail, the department area is 25 sq. m. m.

According to the terms, the taxpayer is engaged in stationary retail trade. Customer service is provided through the sales area. Knowing this information, we find the database - 1800 rubles. FP (physical indicator) is the area of ​​the premises rented by the individual entrepreneur, which is equal to 25 square meters.

K1 is a constant value equal to 1.798. K2 in city A for retail facilities with an area of ​​up to 30 sq. m. m. is 1.

All unknown quantities have been found, all that remains is to substitute them into the formula:

UTII = (1800 x 25 x 1.798 x 1 x 0.15) x 3 = 36,409 rubles. 50 kopecks

Thanks to such simple manipulations, it is possible to calculate a single tax on imputed income in 2019 for individual entrepreneurs engaged in retail trade.

Example 2, cargo transportation

In a region called B, there is a passenger transportation agency, in other words, a taxi service. The agency carries out its work with the help of two cars - Ford and Opel. Let's calculate UTII.

Rate – 15%. DB for cargo transportation is 6,000 rubles, as a FP we will consider the number of cars - 2. K1, as always, is equal to 1,798. K2 for transport in region B is 1.

UTII = (6000 x 2 x 1.798 x 1 x 0.15) x 3 = 3,236 rubles. 30 kopecks

UTII – payment terms

The tax period is assumed to be a quarter. And the deadlines are targeted at the 25th and the first month of all quarters. That is, tax payments are made 4 times per year and all on the 25th - in April, July, October and January.

When the deadline coincides with a weekend, the individual entrepreneur will be able to pay the tax on the next weekday. For example, if April 25th falls on a Saturday, the deadline will move to April 27th, Monday.

Since the last payment days fall on weekdays in 2019, the deadlines will be standard.

How to reduce UTII

A number of indicators appear in the calculation of UTII, so by reducing their value, you can reduce the amount of tax. The reduction in coefficients can be immediately discarded; they are set by the state and regional authorities. But you can work on the remaining quantities.

And so, you can reduce the size of UTII in 2019 for individual entrepreneurs in several ways:

1. If the enterprise employs employees, then a decrease in their number will entail a decrease in tax. It is not necessary to reduce staff, you can simply reassign part of it to a different type of activity.
2. If the size of the room acts as a physical factor, you can reduce it.

   Only the retail space is subject to duty, so you won’t have to sell half of the building. It is enough to occupy a certain percentage of the sales area for utility rooms, and this will give a good result.

3. The amount of UTII in 2019 for individual entrepreneurs will decrease sharply if you correctly combine UTII with the simplified tax system (simplified tax system).
4. K2 can be lowered if you provide the inspection with a document stating that the enterprise did not function for any period of time.

Documentation for taxpayers on UTII

Maintaining accounting records for individual entrepreneurs on UTII is not mandatory, as is reporting. However, there are other documents, the maintenance of which is mandatory for entrepreneurs who have resorted to imputation.

This is necessary to fulfill the conditions for taxation by type of activity. For example, a taxpayer may hire additional employees and exceed the allowable limit of 100 people.

Types of documents that an individual entrepreneur must maintain:

1. Accounting for physical indicators;
2. Tax return;
3. Reporting for employees;
4. Additional reporting;
5. Cash discipline.

In 2018, individual entrepreneurs who pay clients both in cash and in electronic currency are required to switch to online cash registers.

How can an individual entrepreneur deregister a company from UTII registration?

The deregistration of a business must be notified within 5 days from the date of closure of the enterprise. To do this, submit a petition to the tax office where the imputation was issued. Fill out an application in UTII-4 format

You cannot change the tax regime in the middle of the tax period. Only at the beginning of the new year. The exception is situations when an individual entrepreneur ceases to meet the conditions of UTII.

The tax regime itself is planned to be excluded from the taxation system. 2021, until which the imputation will be 100% valid, should be the year when UTII will be abolished for individual entrepreneurs and legal entities. persons