Who has the right to sleep Algorithm of actions during the transition of the organization from the general taxation regime to the simplified taxation system. When can I switch to simplified work

Issues discussed in the material:

• What is a simplified taxation system
• Who has the right to apply the USN
• When can operating companies switch to the simplified tax system
• How to switch to USN

In recent years, the simplified taxation system (STS) has become the most popular preferential tax regime in Russian Federation. More than three million taxpayers, according to the statistics of the Federal Tax Service (FTS) of the Russian Federation, today prefer this particular system. How to switch to the simplified tax system for individual entrepreneurs (IP) or companies will be discussed in this article. Here we will consider in detail what and how to do this and in what time frame.

Benefits of switching to USN

Legal entities, as well as individual entrepreneurs who are at the very beginning of their business activities, can choose one of two options for the taxation system: a general system or a simplified one.

A simplified taxation system is a tax regime that implies a special procedure for paying taxes to the state budget. This system is focused mainly on representatives of small and medium-sized businesses.

The simplified system has a number of advantages over the general taxation system. In this case tax code RF can significantly reduce tax burden, which greatly simplifies the preparation and submission of reports to the Federal Tax Service.

It is very beneficial to use this mode for small industries. This will give the company the following benefits:

1. Less load. Companies do not need to transfer such (for many very unaffordable) payments as VAT, property tax (there are exceptions - see paragraph 2 of article 346.11 of the Tax Code of the Russian Federation), and income tax is less.
2. The choice of the object of taxation (“income” or “income minus expenses”), which allows you to adjust the fiscal burden to the indicators of your economic activity. Even if the company made the wrong choice, you can later switch to the second type and change the object of taxation, this can be done at the beginning of the next calendar year.
3. Not so high tax rates, 6 and 15% respectively. According to Art. 346.20 of the Tax Code of the Russian Federation, regional authorities can make these rates even lower. And the constituent entities of the Russian Federation actively use these powers (in Moscow, for example, for companies using the “income minus expenses” scheme, a rate of 10% is provided - Law of the City of Moscow dated 07.10.2009 No. 41).
4. If fixed assets (PP) and intangible assets (IA) are acquired during the period of application of the “simplification”, their cost is included in expenses during the year (clauses 1 and 2, clause 3, article 346.16 of the Tax Code of the Russian Federation).
5. The company's tax records are kept in the book of income and expenses, which is easy to fill out, and there is no need to certify it with the Federal Tax Service. The tax declaration is submitted "simplified" only at the end of the calendar year. And when choosing the object of taxation “income”, you can cope with accounting on your own, without an accountant.

The state of the Russian Federation gives such benefits only to those merchants whose activities relate to small business.

Who can switch to the simplified tax system, and who can not

In order to work under the simplified tax system (from the moment of opening or for the transition later), entrepreneurs need to meet certain criteria (see table 1). For the most part, they relate to the scope of their activities, the economy and the size of the business.

To switch to the "simplified" system from 01/01/2019, the amount of the company's income on the OSN for 9 months of 2018 should not exceed 112.5 million rubles. This does not apply to individual entrepreneurs, they have such an opportunity, regardless of the size of their income.

The income limit for the use of "simplified" in 2019 for individual entrepreneurs and organizations amounted to 150 million rubles. The OS limit for using the simplified system in 2019 is also 150 million rubles.

Table 1

Index	limit value
Relevant for individual entrepreneurs and legal entities
The amount of income received for the reporting (tax) period *	150 million rubles	Calculate this indicator based on all income from the business on the "simplified". In doing so, take into account sales revenue and non-operating income. Do not include in the calculation income that is not taken into account on the "simplified tax" (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation)
Average number of employees for the reporting (tax) period		Determine the total indicator of the average number of employees, the average number of external part-time workers and the average number of employees who performed work under GPC agreements (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation, clause 77 of the Instructions approved by order of Rosstat dated October 28, 2013 No. 428) . This does not include persons who worked under copyright agreements (letter of the Ministry of Finance of Russia dated August 16, 2007 No. 03-11-04 / 2/199)
Residual value of fixed assets**	150 million rubles	Calculate the cost according to accounting data (the initial cost of fixed assets minus the amount of depreciation accrued on them). Take into account objects with an initial cost above 100 thousand rubles. (clause 16 clause 3 article 346.12 of the Tax Code of the Russian Federation) Their useful life must be more than 12 months.
Only relevant for organizations
The share of participation of other organizations in the authorized capital of the company on the simplified tax system		Determine the share on the basis of an extract from the Unified State Register of Legal Entities (clause 8, article 11 and article 31.1 of the Federal Law of February 8, 1998 No. 14-FZ). This restriction does not apply to companies listed in paragraph 14 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation. For example, NPOs, including consumer cooperation organizations and business societies, the sole founders of which are consumer societies and their unions
Availability of branches		Information about the company's branches is indicated in its charter (clause 1 clause 3 article 346.12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 29, 2009 No. 03-11-06/3/173). In this case, the company may have representative offices

* If these conditions are not met from the beginning of the quarter in which the excess occurred, the “simplifier” must return to the general taxation regime (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

** The limit on the residual value of fixed assets during the transition is established for organizations and individual entrepreneurs. If the limit of the residual value of fixed assets is exceeded, then the right to use the “simplified tax” is lost (clause 4 of article 346.13 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 18, 2013 No. 03-11-11 / 9).

In case of violation of even one of these conditions, as well as if the type commercial activities does not correspond to the list allowed for the simplified tax system, you cannot count on the use of the simplified taxation system.

How to switch from general to simplified tax system? Please check your scores before applying. When registering a company, it is worth considering whether you can subsequently fit into these requirements.

According to Art. 436.12, clause 3 of the Tax Code of the Russian Federation, the following individual entrepreneurs cannot operate on the simplified system:

• manufacturers of excisable goods;
• extracting and selling minerals (except for common and accessible);
• employed in the gambling business;
• agricultural producers transferred to the Unified Agricultural Tax (Chapter 26.1 of the Tax Code of the Russian Federation).

This also includes:

• foreign companies;
• budget institutions;
• organizations engaged in banking, microfinance, insurance activities;
• private recruitment agencies;
• lawyers and notaries;
• investment and non-state pension funds;
• pawnshops;
• professional market participants valuable papers;
• gambling organizers.

If the taxpayer goes beyond the limits, does not switch to the OSNO in time and applies the simplified tax system, without having legal grounds for this, if this fact is revealed, he will be assessed additional taxes, as on the OSNO. He will pay VAT, income (or income) tax, property tax, fines and penalties for these taxes, and will also be required to submit missing declarations and reports.

When can I switch to the simplified tax system in 2019-2020

An LLC or individual entrepreneur that does not fall under the above restrictions has the opportunity to start working on a “simplified” basis from the very beginning of its activity. To do this, it is necessary to notify the tax authorities in a timely manner.

How to switch to the simplified tax system after registering an individual entrepreneur? Within 30 days after making an entry in the Unified State Register of Legal Entities or EGRIP, an application must be submitted to the tax office. It can be written arbitrarily or use Form 26.2-1. This form contains all the required fields to fill in, so it will simplify the work.

If the entrepreneur does not meet the 30 days that have passed since the date of registration, it will be possible to switch to the simplified tax system only from the beginning of next year.

It is not necessary to wait for the entry itself to be entered into the state registers of the Unified State Register of Legal Entities and the EGRIP. It is permissible to send a notification to the Federal Tax Service at the same time as the registration documents. TIN and KPP should not be indicated in the notification due to their absence.

If an LLC or individual entrepreneur is not subject to the restrictions specified in Art. 346.12 of the Tax Code of the Russian Federation, you need to issue a notification in the form 26.1-1 and send it to tax service.

The timing of the transition to the simplified tax system depends on your previous taxation system.

• Transition from OSNO and ESHN

Consider the question, is it possible to switch to the simplified tax system with OSNO and ESHN? The answer is as follows: it is possible to switch to the “simplified” system from the OSNO and ESHN only at the beginning of the calendar year. The deadline for sending notice is 31 December of the previous year.

The notice must state:

1. Income as of October 1 of the current year. (If the amount exceeds 112.5 million rubles, you will receive a refusal (clause 2 of article 346.12 of the Tax Code of the Russian Federation)).

This paragraph of the article refers to organizations, there is no mention of individual entrepreneurs. Thus, entrepreneurs can switch to the simplified tax system without observing the income limit. Income for 9 months is not required. Individual entrepreneurs will subsequently be required to comply with the income limit of 150 million rubles. per year in order to reserve the right to apply the simplified tax system.

2. The residual value of fixed assets as of October 1 of the current year. How to switch LLC to USN? The rules for the transition to a simplified system for LLCs in 2018 indicate compliance with the income limit of 150 million rubles.

This restriction is established by paragraph 16 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation. This only applies to organizations. According to the explanations of the Ministry of Finance, individual entrepreneurs can switch to the simplified tax system without observing the fixed assets cost limit, but in the process of applying the preferential regime they are required to comply with this limit, otherwise they lose this right.

As we have already found out, only organizations indicate the amount of the residual value of fixed assets as of October 1 of the year preceding the transfer to the simplified tax system in notification 26.2-1 for the tax.

After submitting a notification from January 1 of the new year, organizations and entrepreneurs can already work under the simplified tax system.

• VAT recovery upon transition to the simplified tax system from OSNO

Having made the transition from general regime on the simplified tax system, individual entrepreneurs and LLCs begin to work without value added tax (VAT), and they need to restore it according to the deductions specified in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation.

VAT is subject to recovery on goods and materials stored in a warehouse, fixed assets in proportion to the residual value and paid advances. Only those amounts of VAT that have already been accepted for deduction are subject to recovery.

VAT is restored in the tax period that precedes the transition to "simplification". That is, if an organization starts applying the simplified taxation system from 01/01/2019, then it needs to restore VAT amounts in the fourth quarter of 2018.

• Transition from UTII

Is it possible to switch to the simplified tax system from UTII? Paragraph 3 of Article 346 of the Tax Code of the Russian Federation entitles persons who have ceased to be UTII payers to send an application for the application of the simplified tax system within 30 days following the date of termination of the obligation to pay UTII. This is the only moment when it is allowed to switch to the simplified tax regime without waiting for the end of the calendar year.

The transition procedure, limits and restrictions are the same as for the rest.

The choice of the object of taxation

It is necessary to clearly define the object of taxation before switching to a simplified taxation system. This is the part of your income that you will have to pay tax on.

There are 2 objects of taxation:

• "Income", that is, the tax will be 6% of the total financial receipts, regardless of the company's expenses.
• "Income minus expenses" - a tax of 15% is calculated on the profit that remains after deducting all the company's expenses.

The choice of object depends on economic activity the enterprise itself. For example, during the year the Astra studio earns 1.5 million rubles. The costs for the needs of the studio amount to 800 thousand rubles. The same studio "Alliance" for the year has the same 1.5 million. But at the same time, he spends significantly less on his own needs, only 300 thousand.

Using the object of taxation "income", both studios will pay 90 thousand rubles each, since the revenues of the companies are the same:

1,500,000 / 100 * 6 = 90,000 rubles.

As a result, the profit of the studios will differ significantly:

• Astra will receive only 610 thousand rubles of profit, since 800 thousand were expenses and another 90 thousand were taxes.
• "Alliance" at the end of the year will receive 1 million 110 thousand rubles of profit, taking into account 300,000 thousand of its costs and 90,000 taxes paid.

For the Alliance studio, the choice of the “income” object is more profitable than for the Astra studio. Provided that they use the object of taxation "income minus expenses", everything will look different:

• "Astra": (1,500,000 - 800,000) / 100 * 15 = 105,000 rubles.
• "Alliance": (1,500,000 - 300,000) / 100 * 15 = 180,000 rubles.

In this scenario, the Astra studio wins, which pays a significantly lower amount of taxes than the Alliance.

This example clearly shows in which situation which object of taxation will be more advantageous.

To make the right calculation for your business, you should involve a competent accounting specialist. Approximate calculation: if the expenses are less than 60% of the earned, it is worth thinking about switching to the simplified tax system with the “income” object and paying a tax of 6% of the revenue. If more, then you should definitely choose “income minus expenses”.

How to switch to the simplified tax system in the middle of the year? Once a year it is permissible to change the object of taxation, as well as the system itself. The same rules apply here. You must inform the tax authorities of your choice. This must be done by application before 12/31/2019, and from the new reporting period you will switch to a new regime and pay taxes on another object. If you didn’t manage to do it before 12/31/2019, you are working according to the previous system.

How to switch to the simplified tax system in 2019-2020: step by step instructions

If you fulfill all of the above conditions, you just need to notify the tax office of your choice and switch to the simplified tax system. An application in the form 26.2-1 is sent to the tax office where the individual entrepreneur or LLC is registered with the tax authorities. The submission deadlines are shown in table 2.

Table 2. How to switch to the simplified tax system, application deadlines.

At the moment, the form 26.2-1 is valid, approved by Order of the Federal Tax Service of Russia dated November 02, 2012 No. ММВ-7-3/829. The form to fill out is very simple.

The transition to the simplified system in 2020 from the general taxation regime is possible only from 01/01/2020.

Consider a step-by-step algorithm for switching to the simplified tax system in 2020.

Step one: in order to switch from OSNO to the simplified tax system from January 2020, it is necessary to issue a notification for the tax. It is easier to use the form 26.2-1.

For download there is an empty form and an example of filling out an application in the form 26.2-1 on the transition to the simplified tax system:

• Download a blank notification form about the transition to "simplified".
• Notification in the form 26.2-1 about the transition to the simplified tax system - an example of filling out for an LLC.
• Notification in the form 26.2-1 about the transition to the simplified tax system - an example of filling out for an individual entrepreneur.

We make out our desire to switch to the simplified tax system with a statement in which you need to indicate:

• the chosen object of taxation is “income” or “income minus expenses”;
• the residual value of the fixed assets of the company as of 01.10. 2018;
• the amount of income as of 01.10.2018.

Below is a sample notification of the transition from OSNO to USN in 2019.

Step two. The finished completed application must be sent to the tax office where the company is registered. This must be done no later than December 31, 2019. What if December 31 is a non-working day followed by New Year's holidays? In this case, the deadline for submitting a notification about the transition to "simplification" is postponed to the first working day of the new year (in 2019 it was January 9). In order not to get into an unfortunate situation, it is better to clarify this point with the tax authorities.

You can send a notice by registered mail, you can do it electronically. The electronic notification form is contained in Appendix No. 1 to the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878.

Companies that have not notified the tax service in time about the transition to the simplified tax system within the prescribed period are not entitled to apply this taxation system.

What to do if the organization has changed its mind about switching to the simplified tax system, but has already sent a notification of the transition? It is necessary to notify the tax office about this before January 15. After the specified period, it will not be possible to refuse the decision made and you will have to work under the simplified tax system until the end of the year.

Step three. Before applying the "simplified", form the tax base of the transition period. The procedure for determining it depends on how the company calculated income tax: on an accrual basis or on a cash basis. We will dwell on this point later.

The tax authorities do not send a notification about the actual transition to the simplified tax system, but you have the right to ask them about it. Why write a request in free form or fill out a special form. In response to your request, an information letter will be sent from the Federal Tax Service.

In what cases can they refuse to transfer to the simplified tax system

Sometimes the Federal Tax Service may refuse to apply for a transition to a simplified regime. This can happen in the following cases:

• the taxpayer does not meet the requirements prescribed in Art. 26 of the Tax Code of the Russian Federation;
• tax authorities made a mistake earlier, incorrectly certifying the possibility application of the simplified tax system.

There are no other grounds for refusing to transfer to the simplified regime. Other circumstances for refusal are unlawful.

Sometimes the tax authorities refuse to accept an application for the transition to a simplified taxation system at the time of registration of an entrepreneur. This decision is motivated by the fact that the taxpayer has not yet been assigned a state registration number and the main taxpayer number. At the same time, allegedly, the legal capacity of the IP did not come until the end of registration.

There are no restrictions in this regard in the legislation. It is allowed to apply for the transition to the simplified tax system along with a set of documents for registration. If the case comes to the arbitration court, the decision is always made in favor of the individual entrepreneur.

The law does not restrict the taxpayer in choosing the application form for the transition to the simplified tax system. But using the recommended form will help to avoid mistakes, therefore, the fiscal service will have much less reasons to refuse.

Tax base of the transitional period

Before applying the simplified taxation system, a company needs to form a tax base for the transition period. The procedure for determining it depends on how the organization calculated income tax:

• accrual method;
• cash method.

Special Formation Rules tax base transition period are established only for organizations that determined their income and expenses by accrual. This follows from the provisions of paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation.

1. Income

Such "transitional" income companies should include outstanding advances received during the period of application of the general taxation system. This is explained by the fact that with the accrual method, income must be reflected on the date of sale of goods (works, services). The date of payment does not affect the amount of income (clause 3 of article 271 of the Tax Code of the Russian Federation). With "simplification" the cash method operates. Under it, income is formed as payment is received, regardless of the date of sale of goods (works, services), on account of which it was received. Such rules are provided for in paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation.

Advances received on account of future deliveries in the period of application of the DOS, include in the base for single tax as of January 01 of the year in which the organization begins to apply the simplified regime (subclause 1 clause 1 article 346.25 of the Tax Code of the Russian Federation). At the same time, take into account the peculiarities of accruing and paying VAT received as part of advances.

In the future, advances received before the transition to the simplified tax system must be taken into account when determining the maximum amount of revenue to which the use of the special regime is limited. This follows from the provisions of paragraph 4.1 of article 346.13 and paragraph 1 of paragraph 1 of article 346.25 of the Tax Code of the Russian Federation.

In 2019, the maximum amount of revenue that allows the use of "simplified" is 150,000,000 rubles. (Clause 4, Article 346.13 of the Tax Code of the Russian Federation).

The receivables of buyers, which have developed during the application of the SST, do not increase the tax base of the transition period. With the accrual method, revenue is included in income as it is shipped (clause 1, article 271 of the Tax Code of the Russian Federation). So, it has already been taken into account in taxation. Amounts received on account of repayment accounts receivable organizations after switching to the simplified tax system do not need to be re-included in the tax base. This is evidenced by paragraph 3 of paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation.

2. Costs

Those entities that have applied the accrual basis should include unrecognized expenses that were paid during the period of application of the general taxation system. This is due to the fact that under the accrual method, expenses are taken into account on the date they are incurred (clause 1, article 272 of the Tax Code of the Russian Federation). The date of payment does not affect the date of recognition of expenses. With "simplification", the cash method applies (clause 2 of article 346.17 of the Tax Code of the Russian Federation). With it, expenses are formed as they are paid. Moreover, for the recognition of certain types of costs, additional conditions are established.

Advances issued during the period of application of the general taxation system against future deliveries (excluding VAT) should be included in the base for a single tax on the date of receipt of goods (works, services). At the same time, take into account the restrictions associated with the write-off of purchased goods and fixed assets. Include paid but unrecognized expenses in expenses as the conditions under which they reduce the tax base for the single tax are met. These rules are provided for by subparagraph 4 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

The organization's accounts payable for expenses that were taken into account when calculating income tax do not reduce the tax base for a single tax. Amounts paid to pay off accounts payable after the transition to the simplified tax system cannot be re-included in expenses. For example, if before the transition to the simplified regime, unpaid goods were sold, then it is not necessary to take into account their value when calculating the single tax after payment. This is evidenced by subparagraph 5 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

3. Cash method

For organizations that have already applied the cash method, a special procedure for the formation of income and expenses during the transition to a simplified system has not been developed. This is due to the fact that such organizations have previously recognized their income and expenses as they are paid (clauses 2, 3 of article 273 of the Tax Code of the Russian Federation). For them, when switching to the simplified tax system, nothing will change.

Here you should pay attention to the procedure for determining the residual value of depreciable property acquired before the transition to the special regime.

If the organization paid for such property and put it into operation before switching to the simplified tax system, then determine its residual value in the following way. From the purchase price (construction, manufacture, creation), subtract the amount of depreciation accrued for the period of application of the general taxation system. In doing so, use the data tax accounting(clause 2.1 of article 346.25 of the Tax Code of the Russian Federation).

If before the transition to the “simplified” fixed assets or intangible assets were created (purchased, built, manufactured), but not paid, then reflect their residual value in accounting later, starting from the reporting period in which the payment took place. The residual value must be determined as the difference between the purchase price (construction, manufacture, creation) and the amount of depreciation accrued for the period of application of the general taxation system.

However, for organizations that calculated income tax on a cash basis, the residual value of such property will coincide with the original one. This is due to the fact that with the cash method, only fully paid-up property is depreciated (clause 2, clause 3, article 273 of the Tax Code of the Russian Federation).

When to send tax returns

Tax on the simplified tax system must be paid every quarter:

• I quarter - no later than April 25;
• II quarter - no later than July 25;
• III quarter - no later than October 25;
• IV quarter (for the year) - the deadline for LLC is set no later than March 31 of the next year, and for individual entrepreneurs no later than April 30 of the next year.

This concerns the transfer of money, not the filing of a declaration.

Tax returns must be filed once a year. The declaration for 2019 must be submitted by LLC no later than April 2, 2020, and for individual entrepreneurs - no later than April 30.

The declaration is submitted online in the electronic reporting system, taken personally to the tax office or sent by registered mail with a description of the attachment.

When an entrepreneur or LLC loses the right to a special regime

If the conditions of activity cease to meet the requirements for working on the simplified tax system, the LLC or the entrepreneur must switch to the OSNO. This occurs when the following limits are exceeded:

• annual operating income exceeded 150 million rubles;
• the number of employees increased and became more than 100 people;
• the residual value of fixed assets has crossed the mark of 150 million rubles;
• the organization has branches and (or) the share of other legal entities in the authorized capital exceeded 25%;
• the taxpayer is engaged in one of the activities for which the simplified taxation system is not allowed.

In all of the above cases, individual entrepreneurs and organizations lose the right to work under the simplified system and are considered to apply the OSNO from the beginning of the quarter in which the violation or excess occurred, even if this was not immediately detected.

It is necessary from the beginning of the quarter to recalculate taxes as in the OSNO, pay them, submit the missing reports on VAT, income tax or personal income tax and property tax. At the same time, there will be no penalties and penalties for late payments and untimely submitted reports on OSNO.

The emergence of a separate subdivision in an organization without signs of a branch does not entail the loss of the right to a simplified regime and transfer to the main taxation system. The ban only applies to branches. If a separate subdivision does not have its own balance sheet and it is not listed in the Unified State Register of Legal Entities, the organization may continue to apply the special regime legally.

Is it possible to switch to the simplified tax system again if the taxpayer once lost this right? Yes, such an opportunity is provided, but not earlier than in a year (clause 7 of article 346.13 of the Tax Code of the Russian Federation), provided that it meets all the requirements for the application of the simplified tax system.

Simplified taxation system(STS) is one of the tax regimes. Simplification implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on facilitating and simplifying the conduct of tax and accounting representatives of small and medium businesses. The USN was introduced by the Federal Law of July 24, 2002 N 104-FZ.

Benefits of USN:

Simplified accounting;

Simplified tax accounting;

No need to provide financial statements in the IFTS;

Possibility to choose the object of taxation (income 6% or income minus expenses 15%);

Three taxes are replaced by one;

The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, therefore, declarations are submitted only once a year;

Reducing the tax base for the cost of fixed assets and intangible assets at a time at the time of their commissioning or acceptance for accounting;

An additional plus for individual entrepreneurs on the simplified tax system is exemption from personal income tax regarding income received from entrepreneurial activities. 

Disadvantages of USN:

Restrictions on types of activity. In particular, organizations that carry out banking or insurance activity, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds (the full list is presented in);

Inability to open representative offices or branches. This factor is an obstacle for companies that plan to expand their business in the future;

A limited list of expenses that reduce the tax base when choosing an object taxation of the simplified tax system"income minus expenses";

The absence of the obligation to prepare invoices under the simplified taxation system, on the one hand, is a positive factor for the company: savings in working time and materials. On the other hand, this is the probability of losing counterparties, VAT payers, since the latter in this case cannot claim VAT for reimbursement from the budget;

The impossibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, when switching to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the period of application of other tax regimes in the tax base of the simplified tax system. In other words, if a company switches from the simplified tax system to the general taxation regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or income tax. Only losses incurred during the period of application of the current tax regime are carried forward;

The presence of losses does not exempt from paying the minimum amount of tax established by law (with the object of the simplified tax system "income minus expenses");

The likelihood of losing the right to use the simplified tax system (for example, in case of exceeding the standard for revenue or headcount). In this case, it will be necessary to restore accounting data for the entire period of application of the "simplification";

Restriction on the amount of income received, the residual value of fixed assets and intangible assets;

Inclusion in the tax base of advances received from buyers, which subsequently may turn out to be erroneously credited amounts;

The need to prepare financial statements during the liquidation of the organization;

The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system "income minus expenses").



For the application of the STS, certain conditions must be met:

Number of employees less than 100 people;

Income less than 60 million rubles;

Residual value less than 100 million rubles.

Separate conditions for organizations:

The share of participation in it of other organizations cannot exceed 25%;

Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices;

An organization has the right to switch to the simplified tax system if, according to the results of nine months of the year in which the organization submits a notification of the transition, its income did not exceed 45 million rubles ().

Under the simplified tax system, any type of activity falls, with the exception of those specified in.

Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations carrying out activities for the organization and conduct of gambling;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs who switched to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent.

This restriction does not apply:

For organizations whose authorized capital consists entirely of contributions from public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;

For non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as for business companies , the sole founders of which are consumer societies and their unions, carrying out their activities in accordance with the said Law;

For budgetary scientific institutions established in accordance with the Federal Law "On Science and State Scientific and Technical Policy" and scientific institutions established by state academies of sciences, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases data, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these scientific institutions;

For higher educational institutions established in accordance with the Federal Law of August 22, 1996 N 125-FZ "On Higher and Postgraduate Professional Education", which are budgetary educational institutions, and established by the State Academies of Sciences of Higher Educational Institutions, business companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these higher educational institutions;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code shall be taken into account;

17) state and budgetary institutions;

18) foreign organizations;

19) organizations and individual entrepreneurs who did not notify of the transition to the simplified taxation system within the established time limits;

20) microfinance organizations.

In connection with the application of simplified taxation, taxpayers are exempted from paying taxes applied by the general taxation system:

For organizations on the simplified tax system:

Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;

Corporate property tax;

Value Added Tax.

For individual entrepreneurs on the simplified tax system:

income tax individuals in respect of business income;

Tax on the property of individuals, on property used in entrepreneurial activities;

Value added tax, with the exception of VAT paid when importing goods at customs, as well as when fulfilling a simple partnership agreement or an agreement on trust management of property).

Attention!



STS income 6%

Income minus USN expenses 15%

Within the framework of the simplified tax system, you can choose the object of taxation income or income reduced by the amount of expenses incurred ().

The tax is calculated according to the following formula ():

Tax amount = Tax rate * Tax base

For simplified system taxation tax rates depend on the object of taxation chosen by the entrepreneur or organization.

With the object of taxation "income", the rate is 6% (STS 6%). Tax is paid on the amount of income. No reduction in this rate is envisaged. When calculating the payment for the 1st quarter, income for the quarter is taken, for half a year - income for the half year, etc.

If the object of taxation is the STS "income minus expenses", the rate is 15% (STS 15%). In this case, income is taken to calculate the tax, reduced by the amount of expense. At the same time, regional laws may establish differentiated rates tax on the simplified tax system in the range of 5 to 15 percent. The reduced rate may apply to all taxpayers, or be set for certain categories.

When applying the simplified taxation system, the tax base depends on the chosen object of taxation - income or income reduced by the amount of expenses:

The tax base for the simplified tax system with the object "income" is the monetary expression of all the entrepreneur's income. This amount is taxed at a rate of 6%.

On the simplified tax system with the object “income minus expenses”, the base is the difference between income and expenses. The more expenses, the smaller the size of the base and, accordingly, the amount of tax. However, a decrease in the tax base for the simplified tax system with the object “income minus expenses” is possible not for all expenses, but only for those listed in.

Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who choose USN object“income minus expenses” the minimum tax rule applies: if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, then a minimum tax of 1% of the income actually received is paid.

An example of calculating the amount of an advance payment for the object "income minus expenses":

During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.

Determine the tax base:

RUB 25,000,000 - 24,000,000 rubles. = 1,000,000 rubles.

Determine the amount of tax:

RUB 1,000,000 * 15% = 150,000 rubles.

Calculate the minimum tax:

RUB 25,000,000 * 1% = 250,000 rubles.

It is this amount that must be paid, and not the amount of tax calculated in the general manner.

There is no single answer to the question of which is better, STS 6% or STS 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses make up more than 60% of income, then, as a rule, it is more profitable to use the simplified tax system of 15%, if less, then the simplified tax system of 6%. However, it should be borne in mind that a decrease in the tax base with the object “income minus expenses” with the simplified tax system of 15% is possible not for all expenses, but only for those listed in.

If you apply STS 6%, but want to add a type of activity and apply STS 15% to it, then this will not work. It is impossible to combine USN 6% and USN 15%. The added type of activity will also be at the STS 6%. 

The procedure for switching to the simplified tax system is voluntary. There are two options:

1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:

The notification can be submitted together with the package of documents for registration. If you have not done this, then you have another 30 days to think ().

2. Transition to the simplified tax system from other taxation regimes:

The transition to the simplified tax system is possible only from the next calendar year. The notice must be submitted no later than December 31 ().

The transition to the simplified tax system from UTII from the beginning of the month in which their obligation to pay a single tax on imputed income was terminated ().

To switch from the STS 15% to the STS 6% and vice versa, you must submit a notification of a change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. The notice must be submitted no later than December 31 of the current year.

By own will a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of a new calendar year by notifying (recommended form No. January 15 of the year in which he intends to apply a different tax regime. Moreover, if such a notification is not submitted, then until the end of the new calendar year, the taxpayer is obliged to apply the simplified tax system.

The tax period of the simplified taxation system is 1 year. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period.

Quarter, half year or 9 months.

Procedure:

Organizations pay tax and advance payments at their location, and individual entrepreneurs at their place of residence.

1. We pay taxes in advance:

Not later than 25 calendar days from the end of the reporting period. Paid advance payments are credited against tax based on the results of the tax (reporting) period (year) ().

2. We fill out and submit the declaration on the simplified tax system:

3. We pay tax at the end of the year:

Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

If the last day of the term for paying the tax (advance payment) falls on a weekend or non-working holiday, the payer is obliged to transfer the tax on the next working day following it.

Payment methods:

Receipt for non-cash payment.

Procedure:

The tax declaration is submitted at the location of the organization or the place of residence of the individual entrepreneur.

Individual entrepreneurs - no later than April 30 of the year following the expired tax period

The declaration form was approved by the Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

In accordance with the letter of the Federal Tax Service of Russia dated December 25, 2013 No. GD-4-3 / [email protected] when filling out tax returns, starting from 01/01/2014, prior to the approval of new forms of tax returns, it is recommended that taxpayers indicate the OKTMO code in the "OKATO code" field.

In the event that the taxpayer terminates the activity in respect of which he applied the simplified tax system, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with, the entrepreneurial activity in respect of which This taxpayer used the simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing a tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped applying the simplified tax system. ().



The use of the simplified tax system does not exempt from performing the functions of calculating, withholding and transferring personal income tax with wages employees.

If the declaration is submitted for a period of more than 10 working days, operations on the account may be suspended (account freeze).

Late submission of reports entails a fine in the amount of 5% to 30% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles. ().

Delay in payment may result in penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, from the amount of the contribution or tax transferred not in full or in part, or tax for each day of delay ().

For non-payment of tax, a fine is provided in the amount of 20% to 40% of the amount of unpaid tax ().

1. the amount of income for the calendar year exceeded 60 million rubles;

2. the number of employees of the taxpayer exceeded 100 people;

3. the cost of fixed assets and intangible assets exceeded 100 million rubles.

Organizations and individual entrepreneurs that violate at least one of the conditions listed above lose the right to apply the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general tax regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). Penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general taxation regime, they do not pay.

The taxpayer (organization, individual entrepreneur), in the event of the loss of the right to apply the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by filing, within 15 calendar days after the end of the quarter in which he lost this right, a notice of loss of the right to apply the simplified taxation system (recommended form No. 26.2-2).

1. We prepare a notification of the transition to the simplified tax system automatically using the online document processing service or on our own, for this we download the current application form for the transition to the simplified tax system Information required when filling out form 26.2-1:

When completing the notice, follow the instructions in the footnotes;

When switching to the simplified tax system, within 30 days after registration, code 2 of the taxpayer's sign is indicated;

In all cases, except for filing a notification simultaneously with documents for state registration, the organization's seal is affixed (for individual entrepreneurs, the use of a seal is not necessary);

The date field indicates the date the notification was submitted.

3. We print the completed notice in two copies.

4. We go to the tax office, taking our passport with us, and submit both copies of the notification to the inspector through the window. We receive with the mark of the inspector the 2nd copy of notification 26.2-1 on the transition to a simplified system.

(STS, USNO, simplified tax, simplified tax) is a document in which an individual entrepreneur or organization reports its desire to apply one of the special taxation regimes - simplified.

Why declare the transition to the simplified tax system

The simplified tax system, as well as the imputation and the patent, are voluntary taxation regimes and can be applied by individual entrepreneurs and organizations at their discretion, subject to the relevant conditions.

When registering an entrepreneur or legal entity, he is automatically transferred to the OSNO if a notification for the transition to the simplified tax system is not provided to them within 30 days after registration.

OSNO is one of the most complex and economically unprofitable tax regimes for small businesses. In most cases, it is used when the number of employees and money turnover a company or individual entrepreneur cannot apply the simplified tax system or UTII, or, in the case when the taxpayer cooperates mainly with counterparties interested in offsetting "input" VAT.

Filling order:

• IN block 1 you must specify the TIN of the individual.

If not, then the line must be crossed out.

• IN block 2 it is necessary to reflect the code of the tax authority to which the application will be submitted and the sign of the taxpayer.

The code of the tax authority to which the application is submitted can be found using a special service on the website of the Federal Tax Service of the Russian Federation.

• IN block 3 the full name of the individual entrepreneur submitting the specified document is indicated.
• IN block 4 code 2 is indicated, dashes are placed in the remaining cells.
• IN block 5 the code corresponding to the type of the selected object according to the simplified tax system is displayed: " 1 " - for the object "Income" 6% and " 2 ”- for the object “Income minus expenses” 15%.
• IN block 6
• IN block 7 put the code " 1 "if the notification is submitted by the future individual entrepreneur himself and" 2 » if its representative.

If the code " 1 ”, then the bottom 3 lines are crossed out and only the contact phone number, the date of filling out the application and the signature of the individual entrepreneur are indicated.

If the code " 2 ”, then in the bottom three lines it is necessary to indicate the full name of the IP representative, then the contact phone number and, at the very bottom, data on the document confirming the authority of the representative.

All other lines, as well as lines that are not completely filled, are crossed out.

For LLC during initial registration

Filling order:

• IN block 1 TIN and KPP are not indicated, since they have not yet been assigned to the organization.
• IN block 2 the code of the tax authority to which the package of documents for registration will be submitted along with this notice, as well as the sign of the taxpayer, is indicated.

The code of the tax authority to which the application is submitted can be found using a special service on the website of the Federal Tax Service of the Russian Federation.

The sign of the taxpayer when submitting an application along with the documents for registration is indicated as "1".

• IN block 3 the full name of the organization submitting the notification is indicated.
• IN block 4 the code is indicated 2 (transition to the simplified tax system from the moment of registration), dashes are put in the remaining cells.
• IN block 5 the code corresponding to the type of the selected object according to the simplified tax system is reflected: "1" - for the object "Income" 6% and "2" - for the object "Income minus expenses" 15%.
• IN block 6 the year of submission of the document is indicated.
• In block 7, the code " 1 ", if the notification is submitted by the head of the organization and " 2 ", if its representative.

If the code " 1 ”, then below it is necessary to indicate the name of the head of the organization, contact phone number, the date of filling out the application and the signature of the head.

If the code " 2 ”, then in the bottom three lines it is necessary to indicate the name of the representative of the organization, the contact phone number and data on the document confirming the authority of the representative.

All other lines, as well as lines that are not filled in, are completely crossed out.

A sample of filling out form 26.2-1 when submitted after 30 days from the date of registration or when switching from UTII to the simplified tax system in the event of termination of activities on the vmenenka.

The procedure for filling out a notice when it is provided after registration (within 30 days) or when switching from UTII, if the activity on the imputation is terminated, differs only in the sign of the taxpayer (code). In this case, put " 2 ", but not " 1 ”, as in the first sample.

If an individual entrepreneur or organization switches to the simplified tax system from UTII in the middle of the year (if it is impossible to apply the imputation), in the line “switching to a simplified taxation system”, you must put the code “ 3 ”and in the corresponding line below, indicate the month and year from which the transfer to simplified taxation takes place.

Organizations and entrepreneurs can voluntarily switch to a simplified taxation system starting from the next calendar year. Newly created companies (IEs) can apply simplified taxation starting from the date of their registration (clause 1 of article 346.11, clause 1.2 of article 346.13 of the Tax Code of the Russian Federation).

Conditions for the transition to the simplified tax system in 2019

In 2019, the simplified tax system can be applied if the following conditions are met simultaneously:

• the amount of income calculated for 9 months of 2018 is not more than 112,500,000 rubles (clause 2 of article 346.12 of the Tax Code of the Russian Federation);
• the amount of income calculated for 2018 is no more than 150,000,000 rubles (clause 4, article 346.13 of the Tax Code of the Russian Federation);
• the share of the authorized capital owned by other companies is not more than 25% (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• the average number of employees as of January 1, 2019 is no more than 100 people (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• the residual value of fixed assets is not more than 150,000,000 rubles (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• there are no branches (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• no activity credit institution, non-state pension fund, professional participant in the securities market, pawnshop, notary and law office, insurance, investment fund, for the production of excisable goods, for the extraction and sale of minerals (except for common ones), for the organization and conduct of gambling, for the provision of labor for employees (subclauses 2-10.21 clause 3 of article 346.12 of the Tax Code of the Russian Federation);
• the company is not a party to production sharing agreements (subclause 11, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• the system of taxation in the form of payment of the Unified Agricultural Tax is not applied (subparagraph 13, paragraph 3, article 346.12 of the Tax Code of the Russian Federation);
• the organization is not a foreign or microfinance company, as well as a state and budgetary institution (subclauses 17,18,20, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Deadline for filing a notice of transition to the simplified tax system

Companies and entrepreneurs that meet the requirements for the application of the simplified tax system and decide to switch to simplified taxation from the beginning of next year from the general or imputed taxation system send a notification of the simplified tax system to the Federal Tax Service at the place of their registration no later than December 31 of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

Newly created organizations (IEs) submit a notification of the transition to the simplified tax system no later than 30 calendar days from the date of tax registration, or simultaneously with documents for state registration (Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]). In both cases, the organization will be considered to have switched to simplified taxation, starting from the date of registration with the tax office (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

Companies (IEs) that did not notify the tax authority in time of the transition to the simplified tax system are not entitled to apply the simplified special regime (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Notification of the transition to USN

Notification of the transition to a simplified taxation system is filled out in the form N 26.2-1, approved. Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3/ [email protected]

You can download the notice form from this link.

The notification can be submitted to the IFTS in person, sent by mail or electronically. The format for submitting a notification of the transition to the simplified tax system in the form N 26.2-1 in electronic form is approved by Appendix N 1 to the Order of the Federal Tax Service of Russia dated November 16, 2012 N MMV-7-6 / [email protected]

The first absolute plus is the absence of some taxes that are paid on the general system of taxation:

1. Income tax upon transition from OSNO to USN is eliminated;
2. Value Added Tax.
3. Property tax.

But still there are a number of exceptions. For example, income tax will have to be paid on dividends received, VAT on import operations, and property tax if this property is valued at cadastral value and is included in a special list approved by local authorities.

The main simplified tax is the quarterly STS tax.

Second plus in the flexibility of simplification. In the special mode, you can choose the type of taxation yourself:

• from all income. In this case, to calculate the tax, you only need to keep records of income.
• from the difference between income and expenses.

In this case, the main thing is to correctly determine the income of the organization.

In both cases, the rate is lower than on the OSNO.

Suppose your organization is engaged in the rental of real estate. This business does not involve large expenses, and it will be more profitable for you to choose a method of calculating from all incomes with a rate of 6%. In some subjects of the Russian Federation, this rate may be even lower, from 1%.

But if your company is engaged in high-cost activities, then choose the “income minus expenses” mode.

Third plus provides for a minimum amount of tax reporting to be submitted (only one tax declaration per year). Since you pay less taxes, the likelihood of disputes with the tax office is reduced. There is also less paperwork and reporting volume.

The transition of IP and LLC from OSNO to USN in 2019 - features

In order for the transition period for an individual entrepreneur and LLC to go smoothly on the general taxation system, follow the following rules, recommendations and take into account the features of the transition from OSNO to USN:

Correct calculation of transitional income or "transitional income"

The transition of an organization from OSNO to simplified is one of the most difficult moments. Try until the transition do not take prepayments from contractors. Otherwise, these amounts will need to be included in income, and income tax will be higher.

Under an agreement with a deferred payment, income on simplified taxation is not displayed if it is credited earlier when calculating income tax. For example, an unpaid shipment, when payment for a shipment made during the OSNO period is already received on the simplified tax system.

It is necessary to gradually prepare the organization for the transition of the organization to the special regime, taking into account the income of the transition period.

Transition period expenses for the simplified tax system with the object "income minus expenses"

Require closing documents from suppliers by January 1. For all prepayments made, expenses can only be taken into account upon the provision of closing documents. The calculation takes place on the date specified in the document.

VAT recovery

When switching to a special regime, it is necessary to restore the VAT accepted for deduction during the application of the OSNO for unused goods, intangible assets and fixed assets. For intangible assets and fixed assets, the tax is restored according to the residual value. In the case of goods and materials - in full.

To avoid recovering VAT, if possible, write off materials and goods in the fourth quarter.

Unclosed advances upon transition from OSNO to USN

In the last month of application of the OSNO, VAT can be deducted from advances received. The fulfillment of obligations under them will occur already during the application of the special regime.

Accounting for fixed assets during the transition to the simplified tax system "income minus expenses"

The residual value of not fully depreciated fixed assets can be expensed already on a simplified basis.

A correctly drawn up accounting policy and these rules for the transition from OSNO to the simplified tax system in 2019 will provide you with order and reduce the risks of claims from the tax authorities.

Conditions for the transition from OSNO to USN

Before deciding to work for the simplified tax system, an individual entrepreneur and an LLC must be sure that they have the right to do so.

The transition from the general taxation system to the simplified one is allowed for those who meet the following criteria:

1. The number of employees is no more than 100 people.
2. Income no more than 112.5 million rubles. excluding VAT for 9 months of the current year. In the process of working on STS income should not exceed 150 million rubles.
3. permitted activity. Banks and microfinance organizations, pawnshops, insurers, organizers of gambling, non-state pension and investment funds, brokers and dealers, notaries and lawyers, and so on, cannot switch to a simplified system.
4. The residual value of fixed assets does not cross the threshold of 150 million rubles.
5. No more than 25% of the share in the authorized capital of the company belongs to other legal entities.

Individual entrepreneurs can switch to a simplified system without observing the limit on income and fixed assets, but during the period of work on a simplified system they are required to comply with these restrictions.

If an individual entrepreneur or LLC switches to the simplified tax system, and then exceeds any of the listed indicators, the result will be a return / transition to the general taxation system.

Transition timeline

Organizations and individual entrepreneurs who, even before registering a business, have chosen a simplified taxation system for themselves, must submit a notification of the transition to the simplified tax system along with documents for registering an LLC / IP or up to 30 days after registration.

If a newly registered company submits an application for the transition from the OSNO to the simplified tax system in violation of the deadline, then it will not be able to apply the simplified tax system until the end of the current calendar year.

If you missed the 30-day application deadline or did not know at all about the possibility of choosing a simplified taxation system and ended up on the OSNO, you will be able to switch to the simplified tax system only from next year. You can transfer an organization to the simplified tax system only once a year.

But if you are UTII payer and stop the type of activity for which you pay imputed tax, you can switch to the simplified tax system without waiting for the next year. In this case, the change of taxation occurs within 30 days after deregistration as a UTII payer.

However, it is impossible to simply switch from UTII to simplified taxation in the middle of the year for the same type of activity. STS for your business is possible only with the start of a new type of activity.

Table - mode/terms

Is it possible for an organization to comply with all the conditions if it wants to switch to a special regime. Below is a step by step guide.

Transition from OSNO to USN for an individual entrepreneur and LLC in 2019: step by step instructions

The algorithm looks like this:

Step 1. Prepare the notice

To transfer an organization from the general taxation system to the simplified one, it is necessary to prepare a notification for the tax authorities.

The notification form was approved by order of the Federal Tax Service of 02.11.2012 No. ММВ-7-3/829.

Please indicate in your notice:

1. The object of taxation is “income” or “income minus expenses”;
2. The residual value of fixed assets on October 1 (IP is not indicated);
3. The amount of income as of October 1 (IP is not indicated).

Step 2. Filing a notice

The application is submitted at the place of registration of the company. The deadline for filing for legal entities and individual entrepreneurs is no later than December 31.

Application methods: in person, by mail, electronically.

If you applied for the transition to the simplified tax system, but changed your mind, then it is not necessary to switch to simplified taxation if you notify the tax office of your decision no later than January 15.

conclusions

• The simplified taxation system is suitable for businesses with a turnover of up to 150 million rubles per year and up to 100 employees. Not suitable for banks, notaries, legal entities with branches;
• There are two types of STS: STS 6% AND STS 15% (“income” and “income minus expenses”). Choose the object of taxation based on your type of business;
• they submit a declaration to the simplified tax system only once a year, and pay every quarter;
• you can switch from OSNO to the simplified tax system only from the beginning of the calendar year or when registering an enterprise and individual entrepreneur.

It is necessary to switch from OSNO to simplification according to the rules. Subject to all conditions and terms, you will ensure an easy transition to a simplified taxation system.

Also, it should be borne in mind that the rules for the transition, the conditions for using the special mode may change. And if, for example, in 2020, your company's income becomes more than 112.5 million rubles, then you still have a chance to stay on the simplified version.

Starting next year, the limits on the number of employees and income per organization may be higher than in 2019. Officials plan to introduce new amendments to the Tax Code, which will allow organizations that have 200 million rubles of income and no more than 130 employees apply the simplified taxation system.

At the same time, the tax rate itself is also planned to be increased. It will depend on how much the company exceeded the limits on income and number of employees.