A single tax on imputed income. Single tax on imputed income for certain types of activities (UTI, imputation)

UTII is an abbreviated name for the single tax on imputed income. This is the name of the tax system individual species business. Moreover, this system can be combined with the main one (OSNO) or simplified one (USN). The key difference, as you can guess from the name, is that the tax is taken into account based not on actual, but on imputed (that is, estimated) income.

Previously, such a tax was mandatory, but UTII has been approved as voluntary since 2013. So it makes sense to study its features and decide whether to use such a system in your business. The main source of data on this type of tax is Chapter 26.3 of the Tax Code of the Russian Federation.

When can you pay UTII?

Each individual entrepreneur and each entity may choose a single tax on imputed income voluntarily. There are cases in which switch to this system it is forbidden. It refers to:

• large taxpayers;
• taxpayers whose activities are related to catering in the field of social security, healthcare and education;
• organizations with an average number of employees Last year more than a hundred people;
• organizations in which there is more than 25% of the participation share of other organizations (except for the exceptions provided for in Article 246.26 of the Tax Code);
• organizations involved in the lease of gas and gas filling stations.

The types of activities to which this tax cannot be applied are listed in paragraph 2 of Article 246.26 of the Tax Code if management is carried out under a simple partnership or trust management system.

Having familiarized yourself with the source of data in the Tax Code, you should also inquire about additional decisions adopted in municipality(city or region). At this level, “imputation” can be assigned by the authorities for different types of activities within the framework of the list in the Tax Code. Such changes to UTII should not contradict federal legislation, however, familiarizing yourself with them will help you avoid getting into trouble. difficult situation when choosing a tax system.

How to switch to UTII

To make the transition to UTII, you need to start engaging in one of the types of business that may be subject to such tax. After this, you can leave the chosen system by ceasing to engage in this type of business or by changing its conditions so that they no longer fit into the restrictions provided for by the Tax Code. IN different cases these are different restrictions: in public catering this is area trading floor, in the field transport services- car park, in hotel business- area of ​​sleeping quarters, and so on. In addition, it will be possible to create a simple partnership: it is also not subject to such tax.

Registration of activities subject to UTII

Firstly, an entrepreneur or legal entity has the right to choose this taxation system at the beginning of its activities. To do this, you will need to submit a corresponding application for transfer.

Secondly, a voluntary transition from the simplified tax system to UTII is also possible if the business owner considers it appropriate and if his business meets the conditions specified in the Tax Code. In this case, you should definitely remember that the relevant entries must be made in the following documents:

• entrepreneur certificate;
• State Register;
• charter of the enterprise.

Registering your transition to UTII with the simplified tax system in the Federal tax service, we must remember that a single tax is paid at the place of business. You must register as a payer within 5 days from the moment the business actually began to operate. The application must be submitted at the place of business. If there are several such places in a city or district, then you will not need to submit an application to several Federal Tax Service Inspectors at once - one at the place of registration of the business will be enough. From the moment a taxpayer submits an application, the Federal Tax Service is obliged to register it within 5 working days. During the same period, deregistration is carried out, if necessary.

Reporting documentation

When paying a single tax, the taxpayer must submit reporting documents. The main one is the UTII declaration. It must be submitted no later than the 20th day of the first month following the reporting quarter. The rest of the set of documents is submitted according to which taxation scheme is the main one for the organization (OSNO or USN), since it is important to remember that the single tax is used for business, and not for the organization itself.

It always makes sense to check with a legal specialist in your city or region about how to correctly fill out the UTII declaration, since at the municipal level the requirements of the Federal Tax Service can vary significantly. More specifically, depending on what the individual entrepreneur or organization does, they may be required to provide different packages of reporting documents.

It should also be remembered that if a taxpayer submits UTII reports to the tax authorities, this does not mean that he is exempt from submitting full accounting reports, if required.

What is paid and what is not paid for UTII

The single tax must be paid no later than the 25th day of the month immediately following the reporting tax period. The calculation of UTII is carried out according to certain norms of the law, and not according to actual income. These regulations are found in Internal Revenue Code Section 346.29 and vary for each type of business. This could be the area of ​​the sales floor, the number of staff, the number of vehicles, and so on.

All other contributions (in Pension Fund and to the Mandatory Health Insurance Fund, for example) are paid in exactly the same way as without a single tax. It doesn't affect them in any way. In the same way, personal income tax is withheld from employee salaries without any changes.

The Tax Code lists taxes that do not need to be paid under this taxation system. This:

• income tax;
• property tax;
• value added tax (except for customs and agency taxes).

However, it should be remembered that if at least one transaction was carried out outside the jurisdiction of the single tax, then all taxes on it must be paid in accordance with the system within which it was carried out (OSNO or simplified tax system).

In addition, there may be legal grounds for paying land taxes or other taxes that are not listed in Article 346.26. They are also paid regardless of the presence or absence of payment of a single tax.

Tax accounting for UTII

First of all, it is necessary to keep records of the physical indicators of the business, which are the basis for calculating the single tax. However, it should be borne in mind that the so-called single tax books will in any case be illegal if they contain such items as wages, income, expenses, and so on. No department or service has the right to impose such books as a mandatory document for tax accounting. Since the issue of recording physical indicators is not regulated, each organization applies its own accounting measures.

As for accounting, it must be done in exactly the same way as if there was no single tax. If the activity of the enterprise is such that it falls only under “imputation” and is not taxed under any other system, then nothing except physical indicators needs to be taken into account at all. However, it is always necessary to have documents that can confirm the legality of receipt of the goods, the qualifications of employees, and so on - in case regulatory organizations are interested in this. Since 2013, entrepreneurs are also required to maintain cash book.

Separate accounting for UTII

If activities that are subject to a single tax and activities that cannot be subject to it are simultaneously carried out, then separate accounting must be maintained. Its main difficulty is that it is necessary to separate income and expenses for different types of activities. With income in this sense it is usually simpler, since you can always say exactly where this or that income was received.

As for expenses, it is more difficult with them. For example, the salary rights of a director or chief accountant, like many employees, cannot be unambiguously attributed to a single tax or to OSNO or USN, since the activities of management employees apply to the entire business as a whole, and not to individual types of work. This is where the difficulties begin. Thus, Article 274 of the Tax Code stipulates that “expenses should be divided” in proportion to income from different types of work. This seems quite logical: where more is earned, more is invested, and there will be more tax.

However, this must be done with every expense item, so a lot of time and effort is wasted. In addition, you may encounter differences in reporting periods. For example, a single tax is calculated by quarter, and a single insurance premium is calculated by month. In such cases, it is more difficult to carry out proportional calculations, and you have to turn to the explanatory documents of the Ministry of Finance, if any, on a particular issue.

OSNO must have separate accounting for VAT, because only input value added tax on goods and services that will be used in transactions subject to VAT can be deducted. Well, property tax is charged only on that part that is used in activities taxed under OSNO. In this regard, for separate accounting, enterprises often turn to the services of specialists, entrusting them with this particular work and nothing more.

Single tax calculation

Before you understand how to calculate UTII for your type of activity, you need to refer to Article 346.29 of the Tax Code. In it you need to find the basic profitability and units of physical indicators (area, number of employees, and so on). You just need to multiply your indicator by the size of the bet (including taking into account changes during the year, if any), and then multiply this amount by K1. It is also a deflator coefficient, which is set by the government for each year.

Then you need to turn to the regulations on a single tax for a city or region. In many cases there is a correction factor K2 for certain types business. It takes into account the local characteristics of the impact of a particular type of activity on the economy. The correction factor is rounded to thousandths, and the amount that was received is multiplied by it. K2 is always less than or equal to one.

Then you should take 15% of the amount received - this will be a single tax for the month. The final calculation rules are as follows:

1. If the physical indicator has not changed, then to calculate the tax for the quarter, you just need to multiply the amount by three.
2. If the physical indicator has changed, you need to calculate it separately for each month and sum it up.
3. If there are several objects or types of activities, then the single tax is calculated separately and then also summed up. Sections in tax return are filled out separately.
4. If a business is conducted in several territorial entities, then in each case the calculation is carried out in accordance with local legislative acts.

The single tax can be reduced by the amount of contributions paid. Such contributions include:

• insurance premiums to the Pension Fund;
• contributions for compulsory social insurance against occupational diseases and accidents;
• contributions for temporary disability benefits;
• contributions under voluntary personal insurance contracts.

There are also several restrictions:

1. Only those amounts of contributions that were paid during the reporting period are taken into account. Since 2013, entrepreneurs who pay income to individuals cannot reduce the amount of tax due to fixed contributions
2. Payments by sick leave should be taken into account only when they are made at the expense of the organization, and not at the expense of the Social Insurance Fund.
3. The tax can be reduced by a maximum of 50%. Only entrepreneurs who do not pay payments to individuals (that is, without employees) can reduce tax by up to 100%.

How else can you reduce your tax amount?

This is not so easy to do, because the single tax was initially introduced for those types of businesses where there are a lot of cash transactions, and the activities of regulatory organizations do not allow them to keep track of everything at once. Therefore, without breaking the law, you can only work on your physical indicators. Namely:

1. If the calculation is based on area, then you need to think about how efficiently this area is used and whether it is possible to convert part of it into utility rooms or increase operational efficiency.
2. If the physical indicator is the number of personnel, then you need to think about whether all workers are necessary, whether everyone should work full time (the number of hours worked is also taken into account). It is also possible, with the help of organizational measures, to arrange the activities of employees in such a way that they are taxed under the OSNO or the simplified tax system - if, of course, they really are related to work that is in no way connected with the single tax.
3. It is most difficult in cases where the specifics of the work are related to the retail space or the information space. In this case, it is necessary to carry out an accurate calculation and estimate whether it is advisable to apply a single tax at all.

Limitations and pitfalls

There are no income restrictions on the use of the single tax. But there are a few points that are important to remember:

1. Household services fall under this scheme only if they are provided to individuals. Household services to companies cannot be subject to a single tax. The detailing of types of activities is in some places described in the Classifier of Services to the Population (OKUN) in great detail, and in others it is almost not described.
2. You need to be very careful about maintenance, washing, repairing vehicles, as well as veterinary services. Each type of such activity may or may not fall under a single tax.
3. Physical indicators for car parks and transport services should be carefully considered. Thus, the concept of paid parking includes the entire area of ​​the facility being used, but when providing transport services, only the cars actually used are taken into account. However, when calculating the vehicle fleet, all vehicles will be taken into account.
4. Delivery of ordered goods may be subject to a single tax if it is specified as a separate service. If delivery is free or is already included in the order price, then it is not subject to the single tax.

There are also many vague points regarding the spheres retail, catering and advertising. Before starting to work in one of these industries, it always makes sense to study the legislation in detail, as well as the explanatory documents of the Ministry of Finance, in order to avoid confusion and problems with tax organizations.

The deadlines for paying UTII in 2017 fall on the following dates:

• for the 1st quarter of 2017 - as of April 25, 2017;
• for the 2nd quarter - as of July 25, 2017;
• for the 3rd quarter - as of October 25, 2017;
• for the 4th quarter - as of 01/25/2018.

If the “imputed” person ignored the specified deadlines, he will be forced to pay a fine for late payment and a penalty for each day of illegally missing the deadline allotted for these payments.

For the periods of 2018, the deadlines for paying UTII are as follows:

• for the 1st quarter of 2018 - as of April 25, 2018;
• for the 2nd quarter - as of July 25, 2018;
• for the 3rd quarter - as of October 25, 2018;
• for the 4th quarter - as of 01/25/2019.

The nuances of filling out payment slips for paying UTII

Filling out payment order to pay UTII, you need to pay attention to the following points:

• In field “104” the KBK is entered. It should be noted that the imputation codes remain the same. You can view the KBK for UTII for indicating taxes, penalties, fines or interest on the payment in this and this materials.

• In field “105” the OKTMO code is recorded, which corresponds to the type of activity of the “imputed person”.

In the “110” field there is no need to indicate the characters “NS” or “PE”, as well as other previously provided abbreviations for this field. The need to cancel filling out this detail is due to the fact that this information can be seen from the KBK. For a sample of filling out a payment order for the payment of UTII, see.

What taxes are still paid on imputation?

The UTII payer, in addition to the single tax, must pay other tax payments and fees, because it is only exempt:

• from VAT (except for cases where the obligation of a tax agent arises, the import of goods and the issuance of an invoice with VAT);
• property tax (except for cadastral tax);
• income tax (for organizations) and personal income tax (for individual entrepreneurs).

What payments to the state can still be made by the “imputed person,” as described in the material “How much taxes should I pay on UTII?” . Using this material, it should be borne in mind that since 2017, insurance premiums, which until this year were subject to the provisions of the law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ and paid to the funds, are paid to the Federal Tax Service.

When you can not pay UTII

In practice, many entrepreneurs or organizations are faced with situations where:

• There is no object for calculating tax due to the loss of a physical indicator. For example, an organization engaged in the transportation of goods sold all its cars. Due to the fact that, by virtue of the norms of paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the tax base for such activities is calculated based on the number of vehicles; tax calculation will be impossible due to the absence of such an indicator. This situation is quite controversial.

• The payer has ceased to operate. Since the “imputed” person no longer receives any income, at first glance it can be assumed that there is no obligation to pay UTII. However, taking into account the fact that the single tax does not depend on the income of the businessman, talking about his exemption from paying tax in in this case it is forbidden.

Arguments in favor of this conclusion can be found in the article.

As you can see, the procedure for paying taxes on UTII contains numerous nuances that are important to observe when operating in this special regime. Our section will always help you keep abreast of legislative innovations and ensure the correct payment of tax obligations on imputation.

The UTII (single tax on imputed income) system is used by small or medium-sized individual entrepreneurs. You can switch to the regime voluntarily upon registration or during any period of business. Choosing a system during registration is not always justified. The single tax must be paid from the date of registration of the person as UTII payer.

The success of using a special system is based on the specific conditions under which entrepreneurs:

• Must pay only a fixed amount, regardless of the amount of income received.
• They have the opportunity to reduce the tax on mandatory payments to extra-budgetary funds.
• They may not use cash registers when making payments to the population when receiving income.
• They are able to have a minimum number of accountants on staff due to the absence of significant accounting requirements.

Fixed amounts that must be paid upon imputation allow you to plan expenses. When determining costs, annual indexations of deflator coefficients are taken into account, affecting the amount of tax. What amounts of obligations must be paid in the new calendar year must be found out from the Federal Tax Service.

The use of UTII is justified for retail trade and similar activities under the following conditions:

• Availability of large income turnover.
• Lack of significant profits, allowing for a large staff of employees to keep records.
• Lack of ability to maintain detailed nomenclature records.

Imputation entrepreneurs must keep records only of the physical indicator underlying the imputed income. What is a physical indicator? This is the size of the number of employees, the number of places, transport units, footage and other parameters, the size or quantity of which determines the amount of imputed income. An entrepreneur cannot independently choose a parameter. The definition of the indicator is the responsibility of legislation.

How to exercise the right to apply the system

If the individual entrepreneur's data meets the requirements, the person can switch to the regime by submitting a notification. Registration of an individual entrepreneur as a UTII payer is carried out within 5 days. At the end of the period, the entrepreneur may receive a notification about registration.

You can register and use the system immediately after submitting the notification. If the first billing quarter is incomplete, tax must be paid in proportion to the days of the period.

Limitations of the system

The regime has tax breaks, which determines restrictive requirements for taxpayers. An entrepreneur has the right to register under UTII if the conditions for limiting the number of employees are met.

The number of employees should not exceed 100 people. For the calculation, the staff of all individual entrepreneurs is taken into account, regardless of the number of combined modes. What categories of workers are taken into account? average number, can be found in the instructions of the Statistical authorities.

In addition to limiting the number of employees, registration as a UTII payer does not apply to the following activities:

• Organization of catering in medical and social institutions.
• Managing medical or educational institutions.
• On leasing of gas stations.

To avoid complaints from the Federal Tax Service and the occurrence of possible problems When submitting reports, you must choose which types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account during registration.

Attention! Application of the regime is available for limited types of activities established by region.

Popular types of activities for maintaining UTII

Common types that are subject to taxation are:

• Retail trade with the public and enterprises purchasing goods for personal use. The size of the hall is limited to 150 sq. m.
• Providing household services to individuals.
• Transport services are subject to a limit of 20 pieces of equipment.
• Other types that are permitted by regional laws.

An imputed entrepreneur has the opportunity to use several types of imputed activities, the use of which requires paying tax for each type of work or service. In the declaration different types profitability will need to be calculated separately. For each type, you must register and register as a UTII payer.

Tax benefits of the regime

When operating the system, an entrepreneur receives tax exemption:

• Personal income tax paid upon implementation of the generally established regime. The person retains the obligation of the tax agent to pay personal income tax on employee benefits.
• A tax paid on property used to generate income. If the property belongs to real estate objects in respect of which a taxation procedure has been established, the tax is paid. Buildings must have installed cadastral value and are indicated in the register of taxable objects.
• VAT accrued to consumers of goods, works, services. The exception is the tax paid upon import into the country.

The benefit does not apply to obligations that the individual entrepreneur pays as individual– transport and land tax. Entrepreneurs are not exempt from paying taxes on employee remuneration. It is mandatory for an individual entrepreneur to pay contributions to his own pension and health insurance.

Taxation under UTII

The amount of tax and the composition of permitted types of activities differ in each individual region.

Individual entrepreneurs must pay a single tax, the amount of which depends on the following parameters:

• Basic profitability established separately for each type of activity.
• A physical indicator, the value of which determines the multiple of imputed income.
• Correction coefficients K1 and K2, the same for different forms activities.
• Amounts that reduce the amount of accrued tax.

Reporting is submitted quarterly by the 20th day of the month following the end of the tax period (quarter). Reporting is submitted from the date of registration of the imputation. Payment is made no later than the 25th day of the month. If dates fall on non-working days, the deadline is transferred to the next working date.

Attention! The deadline for filing a declaration allows the individual entrepreneur to calculate the contributions paid to the funds and reduce the tax on the amount of payments.

Reserves for tax reduction

Legislation provides an opportunity to reduce the single tax on contributions to funds:

• If there are employees - for amounts accrued from remuneration and paid to the funds. The maximum reduction amount is limited to 50% of the obligation.
• If the individual entrepreneur does not have employees, use contributions paid to the Pension Fund for their own insurance. The amount of the UTII liability is reduced by the entire amount of deductions.

To reduce taxes, it is necessary to plan payments to funds. To reduce the amounts evenly in each quarter, contributions to the funds are paid in quarterly installments. The deadline for entrepreneurs to pay for their own insurance is December 31. The best option is to split payments into quarterly installments.

Attention! Liabilities can only be reduced by amounts paid in a specific tax period (quarter).

Possibility of combining modes

One of the advantages of UTII is the ability to combine the regime with other forms. What is combination and how profitable is it to organize accounting?

The merger allows you to:

• Correctly use individual entrepreneur reserves to optimize taxation.
• There is no need for registration if you need to conduct forms of activity that fall under different income taxation regimes.
• It is easier to switch to a general or simplified regime if you refuse to use UTII.

To terminate the use of accounting, a notification must be submitted to the tax office. For the procedure for deregistering a UTII payer tax authorities 5 days provided. The final tax must be calculated in proportion to the days of the quarter. You can determine what amounts need to be paid to the Federal Tax Service.

Loss of the right to use the regime

If the individual entrepreneur exceeds the permissible norms for the number of employees, the right to UTII is lost, which entails an automatic transition to general mode or simplified tax system, if the system was adopted earlier.

You will need to do the following:

• Submit reports using a general or simplified system of taxation of income.
• Submit required taxes. It is allowed to pay taking into account single tax payments, provided that the budgets coincide. Otherwise, the overpaid amounts must be returned to the account.
• Calculate and pay due penalties.

Attention! To prevent exceeding the number of employees, monthly calculations are required.

In order to maintain favorable conditions for small businesses, UTII has been extended at the legislative level until 2021, although several years ago it was planned to terminate this special regime. The Government of the Russian Federation is constantly making changes to the procedure for calculating mandatory payments and reporting, so it is necessary to monitor new information To avoid violations and know, individual entrepreneurs on the “imputation”, what taxes must be paid in 2019.

Single tax on imputed income - a special regime provided for a limited circle entrepreneurial activity.

The calculation is based on the amount of revenue established by law for each type of business, which does not depend on the actual amount of revenue.

Has the meaning:

• footage of the room;
• number of employees;
• territorial affiliation of the business entity.

Since 2013, a merchant can independently decide whether to use the “imposed” regime or any other. Until this time, when carrying out the type of activity specified in the law, the use of UTII was inevitable. If an entrepreneur simultaneously carries out several types of transactions, he has the right to choose different taxation regimes.

Special system relieves individual entrepreneurs from a number of mandatory payments:

• VAT (except for export transactions);
• personal income tax;
• property tax (except for objects calculated based on the cadastral value).

The use of UTII is beneficial for entrepreneurs with large revenues in a small area, but a low level of profit. For example, in a retail pavilion selling basic food products and cigarettes, the markup is only 5-10%. Another convenience simplified mode- minimal reporting and optional bookkeeping.

Every entrepreneur, before settling on any tax payment system, tries to choose an acceptable combination of parameters for his business.

The advantages of “imputation” over other modes are:

1. The UTII legislation does not limit entrepreneurs by income level, since the amount of the budget obligation depends on physical factors, not financial ones.
2. If some individual entrepreneur operations fall under the imputed system, but others do not, then you can keep separate records and optimize the tax burden.
3. Thanks to the allowed deductions, there is a possibility of reducing UTII to zero.
4. There are many parameters used in the calculation that can be used in various ways to legally reduce your payment.
5. Accounting is not necessary for all categories of entrepreneurs. An individual entrepreneur who works independently submits only quarterly declarations to the Federal Tax Service.
6. The single tax on imputed income partially exempts from other fees.
7. For businessmen who receive individual entrepreneur status for the first time, local authorities negotiate a preferential UTII rate.

The disadvantages of the special imputed regime include the need to pay taxes, even if the activity is unprofitable or not conducted at all.

The legislation defines a list of types of transactions for which UTII tax is applied for all individual entrepreneurs in 2019:

The final decision on which activities are subject to a single imputed tax for individual entrepreneurs is made by the local administration, focusing on the specifics of the region. The entire list can be selected, or several positions, or none, as is done in Moscow.

In addition to the suitable type economic activity, the entrepreneur must meet the following criteria:

1. The number of employees is less than 100 people.
2. Does not rent premises or space at an auto or gas filling station.
3. Does not work under a power of attorney regarding the use of property.

If the municipal authorities establish a trade duty, then entrepreneurs are deprived of the right to choose UTII in the relevant field of activity.

The single tax on imputed income in 2019 for individual entrepreneurs has not undergone significant changes; the main reforms relate to cash registers:

Changes have also been made to the amount and timing of payment of insurance fees for individual entrepreneurs. Fixed contributions“for oneself”, which were previously calculated as a percentage of the minimum wage, are now established in the Tax Code of the Russian Federation.

In 2019 their size is:

• for OPS - 26,545 rubles;
• for compulsory medical insurance - 5,840 rubles.

If the annual imputed income turns out to be more than 300,000 rubles, then the maximum contribution of 1% of the excess is determined according to the new rules. Until 2019, the maximum payment in the OPS could be: minimum wage x 12 x 8 x 0.26. Now there is no link to the minimum salary, the calculation has been simplified: 26,545 x 8 = 212,360 rubles.

For individual entrepreneurs on UTII in 2019, the pension fund and social security tax on employee salaries can be reduced by increasing the annual income limit:

• The maximum payroll of an employee for applying the base rate for compulsory pension insurance is 1,021,000 rubles. Anything higher is subject to a 10% tax;
• The salary limit for contributions to OSS is 815,000 rubles.

Reporting on the single tax on imputed income in 2019 is submitted using the same forms as in 2017. Changes in the declaration are expected in connection with the use of deductions for expenses at online cash registers.

The tax on imputed income in 2019 for individual entrepreneurs is determined according to the old rules. To do this, use the following parameters, which are multiplied among themselves:

UTII = OD x F x K1 x K2 x T

Decoding of indicators:

1. Basic yield (BP). The Tax Code of the Russian Federation establishes a fixed amount for each type of activity.
2. Physical parameter(F). The number of employees, the number of places or facilities used, and the square footage are used.
3. Deflator coefficient (K1). Enshrined in law, in 2019 it is 1.868.
4. Corrective index (K2). Regional authorities use this multiplier to reduce the burden on businesses of certain categories of payers.
5. Tariff (T). Can be changed by municipal decision in the range of 7.5%-15%. The rate of tax due on UTII in 2019 for individual entrepreneurs is 15% everywhere.

The calculation is carried out quarterly, for which the indicators for each month are inserted into the formula, and the resulting amounts are added up.

For example: an individual entrepreneur sells products in a pavilion with a hall of 10 square meters. m., hired 2 implementers. Physical criterion - area, basic yield - 1800, municipal coefficient - 1.

UTII for 1 month = 1800 x 10 x 1.868 x 1 x 0.15 = 5044 rub.

Since the indicators do not change during the quarter, this amount can be multiplied by 3. It turns out 5044 rubles. x 3 = 15,132 rub.

If in any period the activity was not carried out continuously, then the calculation is carried out for the actual time, for which the amount is divided by the calendar days of the month and multiplied by those actually worked. For example, an individual entrepreneur was registered on August 14, then UTII = (1800 x 10 x 1.868 x 1 x 0.15) / 31 x 18 = 2929 rubles.

If a merchant is engaged in more than one type of transaction, then permitted deductions from the single tax on imputed income are made only after summing up the total liability.

To justify for tax office application of a physical indicator, it is necessary to have supporting documents, such as contracts, passports, extracts, time sheets. The obligation to keep records does not apply to income and expenses.

The number of employees to be substituted into the formula is determined by the total for the month. If people were fired or hired in the middle of the period, they are still included in the performance indicator.

The law provides for a reduction in obligations to pay to the budget for UTII.

Until 2019, there was 1 type of deduction; with the beginning of the cash payment reform, another type was added:

1. Contributions paid for the entrepreneur himself and for hired employees.
2. Expenses for the acquisition and implementation of online cash registers.

A businessman is obliged to annually pay the fees established by law for compulsory medical insurance and compulsory medical insurance until December 31. The total amount is large, it is convenient to break it into parts, especially since the quarterly single tax on imputed income is reduced by contributions transferred in the same period. In a situation where the payment was made before submitting the declaration, it can also be included in the calculation.

An entrepreneur without hired employees reduces UTII by the amount of transfers in full.

An individual entrepreneur with “imputed” employees, who pays taxes and mandatory payments on earnings in 2019, has the right to reduce UTII for the quarter in the amount of 50% of the transferred contributions both for himself and for his employees.

The following fees are taken into account:

• for mandatory pension insurance, including an additional payment of 1% on excess income of 300,000 rubles;
• for compulsory social insurance;
• on compulsory medical insurance;
• for injuries.

Expenses through online cash registers can reduce UTII by up to 18,000 rubles. for each installed device, if these costs were not included in the calculations under other taxation regimes.

For example:

The individual entrepreneur from the explanation above paid contributions in the quarter for earnings of 12,000 rubles. and for yourself - 5,000 rubles, total - 17,000 rubles.

Amount of UTII for 3 months = 15,132 rubles.

Allowable tax reduction = RUB 17,000. x 0.5 = 8,500 rub.

UTII to be transferred for the quarter = 15,132 rubles. - 8,500 rub. = 6,632 rub.

To test yourself with complex calculations, you can use online calculators on sites that provide consulting services for business.

You need to submit your UTII declaration and pay tax 4 times a year at the end of each quarter. Cutoff dates:

• for reports for 2019 - the 20th day of the next month;
• for the transfer of a single imputed tax - the 25th day after the end of the quarter.

If the deadline is a non-working day, then you can submit a declaration or pay the budget the next day. The penalty for late or non-payment of the single tax on imputed income is 20%. If a deliberate violation is detected, the rate increases by 2 times. At the same time, a penalty is charged for each day of delay.

Fixed contributions for compulsory health insurance and compulsory medical insurance must be paid by the imputed entrepreneur by December 31, 2018. During the year, it is not prohibited to split the amounts in any parts. If an individual entrepreneur received an income of more than 300,000 rubles in 2017, then he is obliged to pay an insurance pension fee in the amount of 1% of the excess amount until July 1, 2018.

For an entrepreneur on a single imputed tax with hired workers exists whole line mandatory reports and payments related to the need to pay wages.

You need to submit to the Federal Tax Service:

1. Annual information on the average number of employees. Deadline - until January 20.
2. Form 2-NDFL for each individual employee. Submitted once before April 1st.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include fees for injuries. Deadline: 30 days after the end of the quarter.

The following are available for rent at PF:

1. Annual form SZV-STAZH until March 1.
2. Monthly report SZV-M until the 15th of the next month.

Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in Form 4-FSS by the 25th or 20th of the next month, depending on the electronic or regular type of submission.

You can obtain the right to pay imputed tax for individual entrepreneurs in 2019 in the following way:

Registration is carried out by the Federal Tax Service at the individual entrepreneur's registration address, if the transactions for imposition of a single tax on imputed income are:

• delivery or peddling trade;
• cargo and passenger movements;
• application of advertising information on transport.

In all other cases, you must contact the inspectorate in whose coverage area the entrepreneur operates.

To register an individual entrepreneur, you need to fill out an application in the UTII-2 form, where you indicate the following information:

1. Individual tax number (TIN) of the payer.
2. Federal Tax Service code where information is submitted.
3. Last name, first name, patronymic of the applicant.
4. OGRNIP.
5. Start date of work on a single imputed tax.
6. Types of activities with codes and addresses of implementation.

An entrepreneur has the right to submit an application personally or through an authorized person.

In the second case, it is necessary to obtain a notarized power of attorney to represent interests and attach it to the form. The Federal Tax Service issues a document on registration of individual entrepreneurs 5 days after completing the application.

The UTII regime is allowed to be used simultaneously with other systems - simplified tax system, patent, OSNO, unified agricultural tax.

The main condition is that you cannot use it for one category of operations. different types taxation.

If an individual entrepreneur works for UTII and wants to conduct further operations on the same system, it is necessary to submit an application as during initial registration. The transition from other modes is possible only from January 1. Therefore, sometimes it is easier to liquidate an individual entrepreneur and immediately open a new one with the necessary system.

To deregister a single imputed tax payer, the UTII-4 form is submitted within 5 days from the moment the activity ceases to meet the criteria or for the following reasons:

• transition to another system;
• closure of IP.

The Federal Tax Service has 5 working days to terminate registration. To choose a different mode, you must submit an individual entrepreneur application from the beginning calendar year, otherwise the default is the general system.

Single tax on imputed income is a special taxation regime, one of the main distinctive features which is the absence of a direct relationship between the income earned by an entrepreneur and the amount of tax paid. No matter how much income you receive, you will pay a fixed amount, based on the amounts established by law.

How to switch to a single tax

If an entrepreneur decides to use this tax regime(and has the right to do so in accordance with the Tax Code of the Russian Federation), he needs to go to the tax office at the place of business activity. Accordingly, the declaration is submitted there.

If an individual entrepreneur is not registered with the tax inspectorate on the territory of which his activities are carried out, then in this inspectorate, within 5 working days from the start of his activities as a UTII payer, as provided for in Art. 246.28 clause 2 of the Tax Code of the Russian Federation.

There are exceptions to this rule: transportation, traveling and peddling trade, advertising on vehicles. In this case, an application for the application of imputed tax must be submitted at the place of registration of the individual entrepreneur.

Criteria for applying UTII:

• a tax for a specific type of activity carried out by an individual entrepreneur was introduced in the territory where the entrepreneur conducts this activity;
• the average number of employees does not exceed 100 people;
• the requirements regarding additional restrictions for certain types of activities are met in accordance with Chapter. 26.3 of the Tax Code of the Russian Federation (maximum area of ​​the sales area, service area, etc.).

Reporting

An individual entrepreneur rents out. The declaration is submitted four times a year, that is, for each quarter, the filing deadline is no later than the 20th day of the month following the end of the tax period, and the annual declaration is no later than January 20 of the next reporting period. It makes sense to try the service for calculating and submitting reports on UTII.

How to reduce UTII for contributions and benefits: Table

Taxation under UTII

A single tax on imputed income. The deadline for its payment is no later than the 25th day of the first month of the next tax period. Otherwise, you will have to fork out for a fine, which will immediately follow if the tax is not paid or paid later. Tax is calculated based on potential income, not actual income (Article 346.27 of the Tax Code of the Russian Federation).

The main factor that determines this possible income is the physical indicator of activity, that is, the area of ​​the sales floor, the number of vehicles or employees.

Individual entrepreneurs, in addition to the single tax, are required to pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund.

How to keep records

Since the calculation of UTII for individual entrepreneurs takes into account physical indicators, they. The law does not say how you will do this.

Therefore, if the tax office requires imputation books and recommends keeping such books, know that these requirements are illegal. Especially if this book recommends introducing sections such as “Expenses”, “Income”, “ Wage" and so on.

An entrepreneur who is engaged only in the type of activity subject to imputed tax for individual entrepreneurs, in addition to recording physical indicators, may not conduct anything else.

True, it is still worth keeping documents that confirm the legal nature of this type of business activity. Not for the tax office, but for other regulatory and law enforcement agencies who like to be interested in the origin of the product, its quality, compliance with various sanitary standards, and so on.

How to calculate the tax amount

An example of calculating UTII for individual entrepreneurs is simple. You need to find in Article 346.29 of the Tax Code of the Russian Federation, which you are dealing with, look at the basic profitability for this type per unit of physical indicator.

The basic yield must be multiplied by the physical indicator (it may change during the quarter, and this must also be taken into account) and by the deflator coefficient, which is established by the Government of the Russian Federation for each tax period. As a result, you receive the amount of estimated income calculated for you by legislators.

If in the normative legal act regarding imputation local authorities decided to give you a gift in the form of an indulgence, then when you look there, you will also see an adjustment coefficient for your type of business activity. And this is what happens: the estimated income is multiplied by a second factor, which will reduce or maintain income.

We take 15% of the amount received - this is the amount of tax for the month. Next, if you need quarterly income, multiply this figure by three. Or use the “My Business” service for calculations

Tax period in which the entrepreneur lost the right to use UTII.

Calculation of UTII for individual entrepreneurs: Video