Patent taxation system for individual entrepreneurs: activities, contributions

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Starting your own business is a very popular and growing line of work. Many modern citizens, especially those who are self-employed, sooner or later think about the official registration of the case. To do this, an individual registers with the tax service as an individual entrepreneur. But recently, a patent system of taxation has appeared in Russia. For individual entrepreneurs in some areas of activity, such a technique is a real gift. It makes life and running your own business much easier. Only the nuances of this procedure are not entirely clear. What should citizens know about opening an IP with a patent? When can it be applied? What are the pros and cons of such an approach? It is not so difficult to answer all these questions. Especially if you study the topic from all sides. There is a lot of information about patents in Russia for individual entrepreneurs. Therefore, it is best to focus on key points. They are able to clarify the situation with patents in the country for entrepreneurs as much as possible.

Document description

First of all, you will have to understand what kind of document we are talking about. IP on the patent systemtaxation (2016 or any other - it's not so important, the principles remain the same) makes life much easier.

A patent is nothing more than a kind of work permit. It follows that a citizen simply buys himself "good" for work as an individual entrepreneur in one area or another. The document has a number of advantages. It is because of them that some seek to work not just as an individual entrepreneur, but to buy patents.

It should be noted that not everywhere you can conduct activities with the help of the studied paper. Patents are issued in Russia only where there are laws on maintaining individual entrepreneurs with special regimes. In practice, in almost the entire country, you can open your own business and choose a special type of taxation.

Who has the right

It should be noted that not everyone has the right to a patent. And this is without taking into account the law on the use of special taxation regimes in the region. By default, situations will be considered in which it is possible to open an IP with a speci alty in the region. mode. Keep this in mind.

The main problem is that the patent system of taxation for large-scale IP does not take place. According to the established rules, only small companies are able to work with the help of PSN.

To be more precise, only an entrepreneur who works either independently (without employees, for himself) or with no more than 15 employees is able to acquire a patent.

Most often IPopened by citizens who work exclusively for themselves. Therefore, at the initial stages, a patent will greatly facilitate the life of an entrepreneur. It should also be noted that this feature is not available for all types of activities. There are a number of restrictions on this.

Patent activities

As already mentioned, not all types of activities provide for the possibility of using PSN in Russia. Therefore, many entrepreneurs are not familiar with this right. This is normal.

Today, the activities of the IP of the patent taxation system are changing and expanding. As practice shows, often a complete list of works is established at the regional level. But most often they consider the full list of areas for which it is possible to purchase a patent.

There are about 60-65 types of work allowed in the PSN. For example, the types of activities of individual entrepreneurs of the patent taxation system are as follows:

• repair, tailoring;
• creation, shoe repair;
• beauticians and hairdressers;
• furniture repair;
• photo and video lab services;
• repair of any buildings (housing included);
• transportation of goods/passengers by car;
• sitting and caring for children/disabled/sick;
• tutoring and community education services;
• veterinary;
• renting premises;
• production-type services;
• repair and manufacture of jewelry and bijouterie;
• servicescooks at home;
• translators' activities;
• PC repair.

This is not an exhaustive list of works that are supported by patents. Today, the work of copywriters is also possible in a similar way. This is often mentioned in the tax authorities. It is recommended to clarify the exact list of activities in each individual region.

Validity period

An important point is the period for which a patent is issued. The thing is that according to the law, PSN has certain restrictions. The minimum duration of the studied paper is 1 month. For a shorter period, SIT does not apply.

But the maximum duration of a patent is a year. After the specified period, a citizen either extends the validity of this tax system, or switches to another type of tax system.

Of course, we are talking about a calendar year. As practice shows, initially PSN is applied for a month, then a citizen extends it to a year. In fact, this option of taxation is convenient for many. In particular, self-employed citizens. The patent system is a real gift to some people!

Replacing taxes

What else to look out for? A distinctive advantage of the system under study is that when using the PSN, the entrepreneur is exempt from paying many taxes and fees. In fact, no funds will have to be transferred in the course of doing business.

The patent system of taxation for individual entrepreneurs replacesthe following taxes and fees:

1. NDFL. It follows that you can take all the profits for yourself. Part of the income will not have to be given to the state.
2. Property tax. If an entrepreneur has some kind of property and uses it in business, then annual payments are not due to him.
3. VAT. This tax is levied only in exceptional cases. For example, when importing products into the territory of the Russian Federation.

It follows that the patent actually replaces all existing tax charges for the entrepreneur. It is very comfortable. It is because of this that some individual entrepreneurs are trying to switch to patents.

Localization

There is another important nuance that you will have to pay attention to. Some entrepreneurs do not take it into account. What is it about?

The patent system in Russia for individual entrepreneurs operates within a particular region. That is, where the document was received. As a rule, the issued certificate will indicate the area in which the paper operates.

From this it follows that not all activities benefit from the use of a patent. If you plan to work in several regions, it is preferable to choose a different taxation system. Then you can easily run your business, regardless of location.

Combination

Individual entrepreneurs using the patent system of taxation are becoming more and more numerous in Russia. And this is despite the fact that this regime appeared in the country relatively recently.

The law allows the combination of several tax regimes when acquiring a patent. As practice shows, this is verycommon occurrence.

What types of taxation can be applied simultaneously with SIT? This is:

• USN;
• OSN;
• UTII.

Accordingly, the applicant himself chooses how to act. In practice, the simplified tax system and the patent taxation system for individual entrepreneurs are very common. In particular, among self-employed citizens who have decided to get out of the "shadow" and legalize their earnings.

Switch to mode

More and more people are thinking about how and when to switch to using a patent. There are certain rules to follow.

How can an individual entrepreneur switch to the patent taxation system? To do this, you will have to contact the tax office at the place of registration of the entrepreneur. You need to bring a number of documents with you. More on them later.

So, there are several options for the implementation of the patent. The first is the transition to this system. The application of the established form must be submitted 10 days before the start of the application of the patent.

The second alignment - the opening of IP with PSN initially. This option is preferable for those who initially want to try themselves in the field of business. The application is submitted along with a certain package of documents, which indicates the desire to apply for a patent.

How exactly to proceed? This is up to everyone to decide. In fact, there are no difficulties in this process. You will have to apply to the tax authority at the place of registration of the citizen.

Reporting

An important point is the reporting of individual entrepreneurs. Many people ask this question. The reporting of individual entrepreneurs under the patent taxation system is of interest to almost everyone who plans to take advantage of this feature.

The thing is that entrepreneurs in such a case are freed from unnecessary paperwork. It should be noted that there are no reports under the patent. You don't have to file income tax returns or any other documentation. And regardless of activity. PSN does not provide for reports to the state. Many businessmen are interested in this advantage.

However, there are still exceptions. If we are talking about the provision of certain services, you will have to fill out BSO forms. This is the only documentation that holds.

Trading and PSN

IP on the patent taxation system (2016 or any other - not so important), engaged in trade, also have some features. Which ones?

Rather, they can be called an advantage of the chosen taxation system. It is noted that entrepreneurs may not use cash registers when doing business. But at the request of the buyer, it is necessary to provide any proof of the purchase. For example, a cash receipt order.

Accordingly, even in the case of trading, you can not think about reporting. This, as already emphasized, makes life much easier. The only serious paperwork is the direct registration of entrepreneurship. Nothing else special in Russia for IP withNo PSN provided.

Books of account

Nevertheless, you will have to keep a little record just in case. But as a rule, it is not included in the reports. The document in question is a book of accounts. Individual entrepreneurs applying the patent taxation system, like other entrepreneurs, are encouraged to write down all their expenses and incomes in such a book. Why?

According to established laws, there is a limit on annual income on a patent. They cannot exceed 60,000,000. Accordingly, the entrepreneur needs the accounting book more. It will help indicate that the set limit has not been used up.

Record books of income and expenses are presented only at the request of the tax authorities. And no one else. Perhaps this is the only serious documentation that everyone encounters. In practice, such paper is not often requested.

Insurance premiums

Insurance contributions of individual entrepreneurs in the patent taxation system have their own characteristics. The document under study was originally designed to facilitate bookkeeping and reporting. But no one canceled insurance payments. What does this mean?

The law on the application of IP patent taxation system states that a citizen is not exempt from insurance premiums for a patent. This means that the entrepreneur will have to make appropriate contributions to the PFR, as well as to the FFOMS. The rule applies to individual entrepreneurs without employees, and to those who have employees in their subordination.

How much exactly will you have to pay? Understandthis issue is difficult. After all, contributions to the Pension Fund of Russia directly depend on the income of a citizen. In addition, there are minimum standard deductions. They change annually.

The situation for 2016 should be considered. So, if the income of a citizen per year does not exceed 300 thousand rubles, you will have to pay only 19,356 rubles 48 kopecks. If the profit is above the specified limit, then you will have to transfer only 1% of the difference between real income and the previously specified limit.

FFOMS will also have to transfer funds. Only it is fixed, does not depend on the profit of the entrepreneur. Established by the state annually. To date, contributions to the FFOMS amount to 3,796 rubles 85 kopecks.

Such deductions are relevant, as already mentioned, both for people working "for themselves" and for those who hire subordinates for further work. Thus, in 2016, individual entrepreneurs pay 23,153 rubles 33 kopecks in the form of mandatory contributions to the previously mentioned authorities. There is nothing difficult or special to understand in the process.

How to open IP

How can I get a patent? What will be required for this? Let's assume that the patent system of taxation will be applied in Moscow. In this case, an individual entrepreneur must collect a certain list of documents and submit them to the tax authority at the place of his registration. And regardless of the region of residence. You can contact, for example, the Federal Tax Service No. 10 of Moscow. It is located on Bolshaya Tulskaya street 15.

A citizen must bring with him (at the initial opening of an individual entrepreneur with a patent):

• identity card (passport);
• certificate of registration (if a civil passport is used, paper is not needed);
• application of the established form for opening an IP;
• application for transfer to PSN;
• SNILS;
• TIN;
• a payment indicating the payment of the state fee for starting a business.

This ends all the papers requested by the tax authorities. All of the above documents are recommended to be submitted along with copies. They do not need to be certified.

Instructions for obtaining a patent for IP

The last thing that is recommended to pay attention to is the step-by-step instructions for obtaining a patent. Some entrepreneurs or future businessmen sometimes have certain difficulties with this feature. After all, PSN provides for payment for the issued document. And when opening a business with other tax calculation systems, it is enough just to pay the state fee for the procedure.

Accordingly, the patent taxation system for individual entrepreneurs provides for the following algorithm of actions:

1. Register IP. There is nothing difficult in the process. It is enough to bring the previously listed documents to the MFC or the Federal Tax Service and receive a registration certificate.
2. Take a ready-made form for obtaining a patent. It can be downloaded from the official website of the Federal Tax Service of the Russian Federation. Form 26.5-1 will be required.
3. Fill out the document. If difficulties arise, you can contact the specializedassistance services for opening IP and obtaining patents.
4. Take the documents listed above, but attach the completed form 26.5-1 to them, as well as a certificate of opening an IP.
5. Submit an application of the established form to the Federal Tax Service at the place of registration of the entrepreneur. In return, the citizen will be given a receipt for new documents.
6. Approximately in 5 days you can come to the tax authority and get a patent. This will require a TIN, SNILS and a citizen's passport.
7. Get details and pay for the received patent. The amount will be calculated depending on the duration of the document, as well as on the region of residence of the citizen and the type of activity of the entrepreneur.

The following can be said about paying for a patent:

1. The debt must be fully repaid no later than the expiration date of the paper. The rule applies to patents issued for no more than 6 months.
2. 1/3 of the cost of the patent must be paid no later than 3 months from the date of the start of the document, the rest - until the end of the application of the PSN. Relevant for a system used for more than six months (inclusive).

Every citizen who plans to open an individual entrepreneur and apply a patent in the conduct of his activities should remember all this. As a rule, it is better to immediately pay off the debt. This will save you from unnecessary problems and checks.

This is how IP registration happens. The patent system of taxation is something that makes life much easier for some entrepreneurs. It's easy to use it. Transition to a similar calculus schemetaxes are voluntary. Nobody has the right to force him. This is a free choice of some entrepreneurs.

About the value of patents

And how much will this or that patent cost? Another question of interest to part of the population. After all, it is always important to understand how expedient the application of a particular taxation system is.

Today everyone is able to calculate for himself how much a patent will cost him. In order not to delve into all the subtleties and features of the calculations, it is recommended to use a special service located on the website of the Federal Tax Service.

You can find the patent cost calculator on the page - patent.nalog.ru/info. Here you need to choose:

• year of issue of the patent;
• document duration;
• region of residence of a citizen (region, city);
• activity type;
• number of employees.

After setting the relevant data, just click on the "Calculate" button. An inscription with the cost of the patent will appear on the screen, as well as instructions on how to pay for the document. Convenient, simple, fast. Every citizen in just a few minutes is able to understand how much this or that patent will cost him, without delving into the nuances of calculating the cost of it.

Results and conclusions

What conclusions can be drawn? The citizen in the case under study does not have to pay any tax. The patent system of taxation of IP initially provides only for the payment of the document, as well as the implementationinsurance premiums. And no more. This technique significantly reduces the burden on both tax authorities and entrepreneurs.

The patent system and the law on self-employment, adopted in Russia, help to "come out of the shadows" of the population doing business on their own, illegally earning income. After all, it is no secret to anyone that individual entrepreneurs often have a lot of paperwork, as well as various contributions and taxes. Therefore, the studied taxation system is ideal for many freelancers.

Registration, as already mentioned, does not take much time. The absence of unnecessary documentation and the need to submit reporting documents allows even a novice businessman to try himself in a particular field of activity. We can say that after paying a patent and making insurance premiums, a citizen has every right to sleep peacefully - he will no longer be indebted to the state and tax authorities. Opening an individual entrepreneur with a patent taxation system is easier than it seems.