home Loans Organizations and individual entrepreneurs are switching to usn. Simplified tax system. When do I need to send tax returns

Organizations and individual entrepreneurs are switching to usn. Simplified tax system. When do I need to send tax returns

Taxpayers who opt for the simplified taxation system are exempt from VAT, income tax and property tax, with some exceptions provided for by the Tax Code.

Instead of these taxes, simplistic people pay only one tax on income or on the difference between income and expenses, depending on the chosen object of taxation.

For those to whom these conditions seem attractive, in this article we will tell you how to switch to a simplified system.

In order to start applying the simplified taxation system, you need to send only one document to the tax office - a notification according to the form 26.2-1, or a free-form notification. There is no need to wait for a response from the tax authorities. The transition to the USN is notifying, not permissive.

The conditions and terms of the transition differ depending on who is switching to the special regime: already operating LLCs and individual entrepreneurs, or newly registered ones.

Switching to the simplified tax system in 2019 when registering a business

Before applying, make sure you meet the requirements for this special regime. To do this, open Article 346.12 of the Tax Code of the Russian Federation and in paragraph 3 read about the existing restrictions.

So, a company cannot apply simplified taxation if it has branches or more than 25% of the authorized capital belongs to other legal entities. The limit on the number of employees for entrepreneurs and organizations is 100 people.

The list of those to whom the path to the simplified system is ordered 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 participants of the securities market;
gambling organizers.

If the taxpayer applies the special regime without having the right to do so, then when this is discovered, he will be charged additional taxes as on the OSNO. They will have to pay VAT, income tax (or personal income tax), property tax, fines and penalties for these taxes, as well as submit missing declarations. True, sometimes taxpayers manage to avoid liability, read about this at the end of the article.

LLCs or individual entrepreneurs that are not subject to restrictions can start working under a simplified regime from the first day of activity if they inform the tax office in time.

"In time" is within 30 days after making an entry in the Unified State Register of Legal Entities or EGRIP. It is during this period that a notification can be submitted in any form or according to a ready-made form 26.2-1. The second option is more convenient, because contains all required fields.

The application form is contained in the database of document templates on our website.

If you do not meet the deadline of 30 days, then the simplification will only shine for you from January 1 of the next year.

By the way, it is not at all necessary to wait for an entry in the Unified State Register of Legal Entities and the EGRIP. The notice can be sent at the same time as the registration documents. In this case, the TIN and KPP do not need to be indicated in the notification, because the newly registered organization or entrepreneur does not yet have them.

In the application, indicate which object of taxation you choose:

"Income";
"Income less expenses".

Be careful about the choice, because. it will be possible to change one object to another only from the beginning of next year. If an individual entrepreneur or LLC applies the simplified tax system "Income" in 2019, then in order to change it to the "Income minus expenses" option, you need until December 31 of the current year send a notice according to the form 26.2-6.

Keep in mind that participants in simple partnership agreements and trust management of property cannot select the “Income” object. Everyone else chooses an object at will, there are no restrictions. It is believed that the object "Income minus expenses" is beneficial to use if the share of expenses in the total mass of income exceeds 60% .

Switching to the simplified tax system from another taxation system

If an individual entrepreneur or LLC is not subject to income restrictions and other parameters specified in Article 346.12 of the Tax Code need to be notified according to the form 26.1-1 and send it to the tax office.

But the timing of the transition depends on what taxation system was used before.

Transition from OSNO and ESHN

With OSNO and ESHN, you can switch to a simplified regime only from the beginning of the new calendar year. Time limit for sending notice before 31 December of the previous year, while organizations must indicate in the notification:

1. Income as of October 1 of the current year. If the amount is more than 112.5 million rubles- the mode cannot be applied, this is stated in Clause 2 of Article 346.12 of the Tax Code of the Russian Federation.

This paragraph refers to organizations, individual entrepreneurs are not mentioned in it. It follows that entrepreneurs can switch to a simplified regime without complying with the income limit, and they do not need to indicate income for 9 months in their application. However, this does not cancel the obligation of the individual entrepreneur to comply with limit of 150 million rubles. income per year so as not to lose the right to use the simplified tax system.

2. The residual value of fixed assets as of October 1 of the current year. The rules for the transition to the simplified tax system for LLCs in 2018 require that a threshold value of 150 million rubles be observed.

Limit set subclause 16 clause 3 of article 346.12 of the Tax Code of the Russian Federation, and it also refers only to organizations and does not mention individual entrepreneurs. Numerous clarifications from the Ministry of Finance boil down to the fact that entrepreneurs can switch to the simplified tax system without observing the limit on the value of fixed assets, but then, in the process of applying simplified taxation, they must comply with this limit, otherwise they lose the right to a special regime.

Accordingly, the amount of the residual value of fixed assets as of October 1 of the year preceding the transfer to the simplified regime, in the notification 26.2-1 organizations only.

After submitting a notification from January 1 of the new year, an organization or entrepreneur can work under a simplified taxation system.

VAT recovery upon transition to the simplified tax system from OSNO

Switching from the general regime to the simplified tax system, individual entrepreneurs and LLCs begin to work without VAT, and they need to restore VAT on the deductions indicated in Clause 3 of Article 170 of the Tax Code of the Russian Federation.

So, VAT is subject to recovery on goods and materials in stock, fixed assets in proportion to the residual value, transferred advances. You need to recover only the amounts of VAT that were previously accepted for deduction.

VAT recovery is done in the tax period that precedes the transition. That is, if an organization begins to apply the simplified taxation system from January 1, 2019, then it needs to restore VAT amounts in the fourth quarter of 2018.

Transition from UTII

Clause 3 of Article 346 of the Tax Code of the Russian Federation entitles taxpayers who have ceased to be UTII payers to send an application for a simplified regime within 30 days after the date of termination of the obligation to pay UTII. This is the only case when you can transfer to simplified taxation without waiting for the end of the calendar year.

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

How to send a notification

You can send in paper or electronic form. If you send in paper, then you need to issue two copies, one of which remains with the applicant with the IFTS mark. You can transfer the document to the tax office during a personal visit, by mail or through a representative.

It is faster and more convenient to notify about the transition electronically by sending a document to the TMS, for example, through the My Business service. You can track the status of the sent document in your personal account.

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

When the limits listed above are exceeded, namely:

Annual income will exceed 150 million rubles;
the number of employees will be more than 100;
the residual value of fixed assets will exceed the mark of 150 million rubles;
the organization will have branches and / or the share of other legal entities in the authorized capital will exceed 25%;
the taxpayer will engage in one of the types of activities for which the simplified taxation system is not allowed.

In all these 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. This means that from the beginning of the quarter it is necessary to recalculate taxes as in the OSNO, pay them, submit the missing reports for VAT, income tax or personal income tax, property tax. At the same time, there will be no fines and penalties for being late with taxes and OSNO reports in this situation.

The appearance 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 OSNO. 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.

Can a taxpayer switch back to the simplified tax system if the right to a special regime is lost

Yes, but according to paragraph 7 of Art. 346.13 of the Tax Code of the Russian Federation not earlier than one year after the loss of the right, and if it meets the requirements for the application of the simplified tax system.

If an organization or an entrepreneur did not send a notification on the application of the simplified tax system in time, or did not send it at all, and at the same time worked on a simplified system, this does not always mean that you will have to bear responsibility and pay extra taxes under the general taxation system.

If the tax inspectorate accepted simplified declarations, issued requirements for the payment of simplified income tax, did not require the taxpayer to pay VAT, income tax, submit declarations for these taxes, that is, it simply “missed” the violation of the rules and did not react to it in any way, the court can take the side of the taxpayer.

This is confirmed, for example, in the Decree of the Central Administrative District of the Central District dated May 31, 2017 in case No. А36-2881/2016 and the Decree of the AC of the Moscow District dated November 29, 2016 in case No. А41-92205/2015.

The court argues as follows: the tax authorities are obliged to monitor compliance with tax laws and take action against violators. If the tax authorities calmly looked at the fact that the taxpayer pays and reports as on a simplified system, then this means that they have recognized his right to apply this special regime.

But in order to prove his case, the taxpayer will have to spend time and wrestle in court, so it’s better not to tempt fate and do everything right and on time.

It will be easier to keep records and report on simplified tax if you become a user of the My Business service. The system automatically calculates taxes and contributions, fills in a declaration, a book of income and expenses, generates invoices for payment and primary documents.

In your personal account, you can pay advance payments and taxes, send declarations and track their status with the click of a single button. We issue an electronic signature for registered users free of charge.

For any questions related to accounting and taxation, users of the Internet accounting "My business" can receive free expert advice.

One of the most important points, which sooner or later, one way or another, any novice entrepreneur will have to decide is what system of taxation he needs to work on. This is important, because the taxation system determines not only how it will be necessary to keep accounts, submit declarations and reports, but also how much taxes and fees will be levied from the organization. It must be said that not only young businessmen can be puzzled by the problem of choosing a tax system. In the process of work, for some reason, a change in the tax regime may also be necessary for enterprises that have been on the market for a long time. In Russia, there are two most commonly used taxation regimes for enterprises and organizations - general and simplified. Now we will talk about simplified, or, as it is also called in accounting circles, “simplified”.

What is USN and who is it for?

The simplified taxation system or, more broadly, the simplified taxation system is a specially designed way of accounting, reporting and paying taxes under a simplified scheme. According to the law, any organizations and enterprises belonging to the sphere of small and medium-sized businesses can work under the simplified tax system. The simplified tax system is a favorite tax regime for individual entrepreneurs.

Why USN?

The simplified tax system is extremely convenient for small and medium enterprises. Since all accounting reports are carried out in a simplified version, they do not need to keep an accountant on staff and can outsource bookkeeping. "Simplified" allows you to replace as many as three taxes with one and at the same time also makes it possible to choose the so-called "".

Simply put, the management of the enterprise has the right to decide how it will pay taxes: 6% of income or 15% of income minus expenses. Moreover, once a year, on the eve of the new calendar year, the object of taxation can be changed.

Another indisputable plus of the simplified tax system is the ability to file a declaration only once a year. Unlike the General Taxation System, the simplified regime exempts enterprises from certain types of taxes. For example, if we talk about Limited Liability Companies, they may not pay tax on property on the balance sheet of the organization, value added tax, and corporate income tax. Individual entrepreneurs who have chosen the “simplified system”, being individuals, are not required to pay tax on income from entrepreneurial activities, they are exempt from tax on property used in work, as well as from VAT.

Important! Even with the Simplified taxation system, LLCs and individual entrepreneurs are legally required to pay personal income tax (PIT) on employee salaries. Neglect or evasion of this duty inevitably entails punitive sanctions.

Who can and who cannot work under the simplified tax system

The simplified tax system in Russia is very common, perhaps because the law provides that any enterprise and organization that provides a certain list of works and services for the population can use it. Exceptions are:

Investment funds, banks, pawnshops, microfinance organizations and other financial structures
Non-state pension funds, insurance organizations
Organizations with branches
Budget organizations
Those companies that organize and conduct gambling and similar events
Companies that are parties to production sharing agreements
Organizations engaged in the extraction and sale of minerals (except for common ones, such as clay, sand, crushed stone, peat and others)
Enterprises registered in other states
Companies in which the share of participation of other companies is more than 25% (except for non-profit organizations, budgetary educational institutions)
Enterprises producing excisable goods (alcohol, alcohol, tobacco, cars and motorcycles, gasoline, diesel fuel, motor oils, see the full list in Article 181 of the Tax Code of the Russian Federation)
Companies with more than 100 employees
Organizations that switched to ESHN
Those enterprises whose residual value of fixed assets is more than 100 million rubles
Companies that did not report the transition to the simplified tax system within the time and in the manner prescribed by law

It should be noted that changes occur periodically in this part of the Law, so we recommend that you periodically monitor this list.

Conditions for the transition to USN

Even if the activity of the enterprise is on the list of those allowed to work under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order for the tax authorities to allow the transition to a “simplified system”, it is necessary that the internal component of the enterprise meets certain conditions. In particular:

The net profit of the enterprise must be less than 60 million rubles per year
The company should not employ more than 100 people
The residual value should be no more than 100 million rubles
If this is an organization, in particular a Limited Liability Company, then the share of participation in it of other organizations should not exceed 25%

ATTENTION! By law, those organizations and enterprises that have branches and representative offices, regardless of their location, will not be able to take advantage of the transition to a simplified taxation system.

How to switch to "simplistic"

Entrepreneurs, already during the procedure for registering an enterprise, are required to decide on the taxation regime under which they plan to work. You can submit a notification for the Simplified Taxation System either together with the rest of the package for state registration, or later - within 30 days after submitting the main documents to the tax office.

If this does not happen, then the enterprise is automatically included in the general taxation system.

Sometimes it happens that in the process of work, businessmen understand that the simplified tax system is preferable to the fixed tax system and the question arises: is it possible to change the tax payment regime and how to do it? Yes, you can switch to “simplification” at any time during the operation of the enterprise. Due to its simplicity, this procedure should not cause any difficulties. To do this, the management of the enterprise must submit a notification to the tax authorities about the transition to the simplified tax system by the beginning of the next calendar year, but this must be done no later than December 31 of the current year. A standard notification template can be easily found on the website of the Federal Tax Service.

Cons of the USN

Before making decisions on whether to switch to a simplified tax regime, you should carefully weigh the pros and cons. The fact is that, despite the obvious advantages, work on the simplified tax system has a number of hidden pitfalls. In addition to the above restrictions on the number of employees in the enterprise and the amount of profit, the main disadvantage of working under the simplified tax system is the exemption of organizations from paying VAT.

The essence of the problem

Large enterprises, which, as a rule, operate under the General Taxation System, and therefore with VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system, according to the law, cannot issue these invoices. Another minus of the simplified tax system is that in case of loss of the right to work on it, for example, as a result of exceeding the limit on the number of permitted number of employees or exceeding profits, it will be possible to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.

What is the result?

Friends, if you fall under the conditions for applying the USN, of course you need to switch to it. Cons, as a rule, are smartly compensated by pluses. At the moment, the simplified tax system is the most convenient tax regime offered by the state to private businesses.

And lastly: Individual entrepreneurs registered for the first time on the simplified tax system are entitled to, namely, not to pay taxes for a certain time.

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). Please be mindful of the restrictions associated with write-offs. 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. Such rules are provided for by subparagraph 4 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

Situation: Is it possible for an organization to take into account rental costs on a simplified basis? The rent was paid in advance for several years in advance during the period of application of the OSNO (before the transition to a special regime)/

Yes, you can.

Office rental expenses, which the organization paid using the accrual method, are taken into account when calculating the single tax on the date of their implementation (subclause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation). Reduce the tax base monthly as you actually receive services under the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 14, 2005 No. 03-11-04/2/132.

An example of accounting for rental expenses paid before the transition to simplified taxation. The organization pays a single tax on the difference between income and expenses

LLC "Alfa" rents an office space. The lease agreement was concluded for the period from January 1, 2016 to December 31, 2017 inclusive (24 months). The amount of rent for the entire term of the contract is 480,000 rubles.

In December 2015, Alfa applied the general taxation system and calculated income tax on an accrual basis. This month, the organization paid the landlord the full amount of rent for two years in advance.

Since January 2016, Alpha has switched to a simplified system. The object of taxation is “income reduced by the amount of expenses”.

Starting from January 2016, the organization's accountant monthly reduces the tax base for a single tax by the amount of rent in the amount of:
RUB 480,000 : 24 months = 20,000 rubles.

Accounts payable on 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 this debt after the transition to simplified taxation cannot be re-included in expenses. For example, if unpaid goods were sold before the transition to a simplified system, then it is not necessary to take into account their value when calculating the single tax after payment. This follows from subparagraph 5 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

Situation: Is it possible for an organization to take into account the income tax and VAT accrued for the period in which the organization applied the OSNO on a simplified tax system? Taxes were transferred to the budget after the transition to simplified.

No.

Any expenses named in clause 1 of Article 346.16 of the Tax Code of the Russian Federation can only be recognized if they meet the criteria specified in clause 1 of Article 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). That is, regardless of the classification, the expenses specified in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation reduce the tax base for a single tax if they:

documented;

economically justified;

associated with activities aimed at generating income;

not named in Article 270 of the Tax Code of the Russian Federation.

The payment of income tax and VAT on obligations that arose during the period of application of the general taxation system cannot be recognized as an expense that meets the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. After the transition to a simplified system, this operation is no longer associated with activities aimed at generating income, therefore, it is not economically justified. In addition, the amounts of income tax and VAT accrued for payment to the budget cannot be taken into account in taxation due to the provisions of paragraphs 4 and 19 of Article 270 of the Tax Code of the Russian Federation.

Thus, an organization that has switched to simplified taxation has no grounds to reduce the tax base for a single tax by paying taxes accrued during the period of application of the general taxation system. The legitimacy of this conclusion is confirmed by the letters of the Ministry of Finance of Russia dated October 16, 2007 No. 03-11-05 / 251, dated December 19, 2006 No. 03-11-04 / 2/281.

cash method

For organizations that used the cash method, a special procedure for the formation of income and expenses during the transition to simplified taxation 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). Therefore, for them, when switching to a simplified system, nothing fundamentally changes.

The only thing you should pay attention to is 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 simplified taxation, then determine its residual value as follows. From the purchase price (construction, manufacture, creation), subtract the amount of depreciation accrued for the period of application of the general taxation system. In this case, use tax accounting data (clause 2.1 of article 346.25 of the Tax Code of the Russian Federation). If before the transition to simplified taxation, fixed assets or intangible assets were acquired (constructed, manufactured, created), but not paid for, then reflect their residual value in accounting later: starting from the reporting period in which the payment took place. As a general rule, 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 be equal to the original one. This is explained by the fact that under the cash method, only fully paid-up property is depreciated. This follows from subparagraph 2 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

For more information on writing off expenses on depreciable property accepted on the balance sheet before the transition to the simplified tax system, see How to take into account the costs of fixed assets (IA) acquired before the transition to simplified taxation .

VAT recovery

When switching to simplified taxation from the general taxation system, the organization is obliged to restore the amount of input VAT accepted for deduction (clause 3 of article 170 of the Tax Code of the Russian Federation). The tax must be restored on assets that were acquired before the transition to the special regime, but were not used in transactions subject to VAT. Carry out the restoration according to the accounting in the last tax period preceding the transition (paragraph 5, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).

For unsold goods and unused materials VAT refund in full. For fixed assets and intangible assets - in an amount proportional to their residual (book) value. This is stated in paragraph 2 of subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.

It will not be possible to use the special VAT recovery procedure provided for in Article 171.1 of the Tax Code of the Russian Federation. With regard to real estate, construction projects and certain types of fixed assets, the legislation allows the tax to be restored gradually over a long period of time. However, this procedure applies only to VAT payers. It is impossible to be guided by it after switching to a simplified system (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

Situation: Does the assignee need to recover input VAT when switching to a simplified system from OSNO? A part of the property on which VAT was previously accepted for deduction by the reorganized organization passes to the successor.

Yes need.

The organization is obliged to restore the VAT previously accepted for deduction on grounds specified in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. In particular, this must be done when using in transactions not subject to VAT, goods, works or services (including fixed assets, intangible assets and property rights) originally acquired for transactions subject to this tax (subclause 2, clause 3 article 170 of the Tax Code of the Russian Federation).

If all the necessary documents were submitted in a timely manner, the organization may claim VAT refunds from the budget, even if the right to a zero tax rate is confirmed after the transition to simplified taxation. The legitimacy of this approach is confirmed by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 9, 2012 No. 6759/12, as well as the decisions of the FAS of the East Siberian District of April 2, 2014 No. A78-8120/2013, of the North-Western District of September 2, 2013. No. A42-2911 / 2012, Volga District of December 6, 2007 No. A65-21054 / 2006-CA1-42-23, Far Eastern District of April 6, 2006 No. F03-A73 / 06-2 / 577.

It should be noted that earlier the controlling departments held the opposite point of view. The financial and tax authorities explained that only VAT payers have the right to apply a zero VAT rate and to deduct input tax in export transactions (clause 1, article 171 of the Tax Code of the Russian Federation). And since simplified organizations are not recognized as such, after the transition to a special regime, this right does not apply to them. Even if the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation was collected in a timely manner. This was mentioned, in particular, in the letters of the Ministry of Finance of Russia dated April 15, 2010 No. 03-07-11 / 118 and the Federal Tax Service of Russia dated October 11, 2006 No. ШТ-6-03 / 996 dated August 18, 2006 No. 03-2-03/1581.

However, in the letter of the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13 / 01 / 47571 (sent to the tax inspectorates by letter of the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3 / 21097) it is clearly stated: if the explanations of the controlling departments are not consistent with the published decisions of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation, tax inspectorates in their activities should be guided by court decisions. Thus, taking into account the established arbitration practice, the former position of the Russian Ministry of Finance and the tax service seems to be irrelevant.

The transition to the simplified tax system for individual entrepreneurs is allowed from any tax regime - upon notification and subject to the requirements for the type of business, amount of income, number of employees, etc. In the article - in detail about leaving for "simplification" and filling out documents, as well as reference books and useful links.

The transition of an individual entrepreneur to the simplified tax system involves the submission of a notification to the tax office at the place of residence of the businessman in the form from the first appendix to the order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3 / [email protected] A businessman needs to send such a notification to his tax office on the eve of the year in which he leaves for a “simplification” - until December 31 inclusive.

These guides will help you work on the "simplification". They will save you from offensive fines and protect you from mistakes. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

In practice, the transition to the simplified tax system for individual entrepreneurs begins much earlier - with the choice of the type of business transferred to the "simplified", checking activities for compliance with restrictions, choosing the object of taxation - "income" or "income minus expenses", etc. Further in the article - in detail about the conditions and procedure for the transition of IP to the simplified tax system.

Other tax guides

After reviewing the transition to the simplified tax system for individual entrepreneurs, do not forget to look at the following reference books, they will help you choose a taxation regime:

Simplified reporting - online

The transition to the simplified tax system for individual entrepreneurs obliges entrepreneurs to submit an appropriate declaration. Its latest version was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected]

Since over the past period, the Tax Code of the Russian Federation has been repeatedly amended in terms of the simplified taxation system, it is possible that the declaration will be brought into line with the updated tax requirements. In order to report correctly, without tracking all the updates, we recommend filling out the declaration automatically - in the BukhSoft program.

Fill out the declaration on the simplified tax system in the BukhSoft program. The report is always on the current form, taking into account all changes in legislation, the program fills it out automatically. Before being sent to the inspection, the declaration is tested by all the verification programs of the Federal Tax Service.

Fill out the declaration online ⟶

Transition of individual entrepreneurs to the simplified tax system: what is important to know

The transition of an individual entrepreneur to the simplified tax system from another taxation regime - for example, from the general or patent system - is allowed only from the beginning of the new calendar year. In this case, the notification of the transition to the USN IP submits to the inspection no later than December 31 of the expiring year. And only after the “imputation” is it allowed to work according to the new rules from the month in which the entrepreneur was deregistered as a UTII payer. In this case, the notification of the transition to the USN IP is submitted within 30 calendar days from the date of deregistration for UTII. After that, the entrepreneur remains on the “simplified” system at least until the end of the calendar year, if he meets all the requirements of the Tax Code of the Russian Federation.

The reason for moving to a “simplified” regime is most often an attempt to reduce tax payments and simplify work in terms of accounting and reporting. After leaving, for example, from the general taxation regime (DOS), a businessman is exempted from having to pay:

personal income tax on their income, except for tax on dividends received and on income taxed at rates of 35% or 9%;

tax on property involved in doing business, calculated at the average annual cost;

VAT, except for "import" tax.

At the same time, businessmen on the "simplified" system still fill out and submit statistical reports, and also adhere to the requirements of currency legislation and general rules for cash transactions. In addition, the transition of an individual entrepreneur to the simplified tax system does not exempt the entrepreneur from making:

insurance premiums “for oneself” for pension and medical insurance;

"import" VAT;

VAT as a tax agent;

income tax as a tax agent;

property tax in respect of business real estate taxable at cadastral value;

personal income tax on the income of employees;

insurance premiums in respect of remuneration to individuals.

Moreover, an entrepreneur must pay mandatory contributions in respect of remuneration to individuals who are employed or perform work, services under GP contracts, as well as individuals who are authors of works and holders of exclusive rights to intellectual property.

Conditions for the transition of IP to the simplified tax system

The conditions for the transition of an individual entrepreneur to the simplified tax system and prohibitions on them are determined by the Tax Code of the Russian Federation. For example, the following situations and types of business are prohibited for working on a simplified system.

Manufacture of excisable goods.
Extraction or sale of minerals other than common ones.
The manufacture of agricultural products and their sale, as well as the performance of related services, if the entrepreneur pays a single agricultural tax (UAT) for such activities.
Failure to notify the inspection in the form from the first annex to the order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3 / [email protected]

In addition, the conditions for the transition of individual entrepreneurs to the simplified tax system do not apply to some private practitioners, such as lawyers - founders of law offices - and private notaries. Under no circumstances are they entitled to go to the "simplified" taxation regime.

In the absence of the above prohibitions, the conditions for the transition of an IP to the simplified tax system assume that the activity complies with the following limits established by the Tax Code of the Russian Federation:

in terms of entrepreneurial income - no more than 112.5 million rubles. for nine months of the year preceding the "simplification";

on the average number of employees - no more than 100 people;

for the residual value of fixed assets - no more than 150 million rubles.

If, from the point of view of prohibitions and limits, all conditions are met, then in order to switch to a “simplified” business, a businessman needs to complete the necessary formalities, which are assumed by the procedure for switching IP to the simplified tax system.

The procedure for the transition of IP to the simplified tax system

The unified standard procedure for the transition of an individual entrepreneur to the simplified tax system from another taxation regime involves the following mandatory actions.

1. Decide on the object of taxation.

As you know, the simplified tax regime allows you to work according to the rules of one of two possible ways of forming the tax base:

or based on income using a 6% tax rate;

or based on income less eligible and eligible expenses, applying a tax rate of 15%.

In accordance with the procedure for the transition of an individual entrepreneur to the simplified tax system, an entrepreneur can choose the desired method of forming the tax base on his own, but must indicate this method in a notification to the tax office. Therefore, businessmen are advised to first estimate how much the payment amount is supposed to be based on income at a rate of 6%. You can calculate the payment amount using the formula:

It is recommended to choose a “profitable” rather than an “income-expenditure” option for yourself if the estimated expenses do not exceed 60% of revenue, and also if the planned amount of tax from the “income-expenditure” base exceeds the amount of payment from a purely “income” base with applying the appropriate rates.

2. Complete and submit the notice.

See below for the form and sample filling out a notification of the transition to the USN IP.

3. Recognize income in the form of advances received.

When an entrepreneur leaves the DOS, the advance amounts received on account of shipments in the next year must be reflected as income in the "simplification".

4. Recognize expenses paid.

When an entrepreneur leaves the OSN, expenses can be paid, but not taken into account when forming the tax base. Such amounts are included in expenses when the entrepreneur enters the “income-expenditure simplified”.

5. Recover VAT.

Entrepreneurs who previously worked for DOS need to comply with the requirements of the Tax Code of the Russian Federation on the restoration of VAT, legally declared deductible on property, rights and intangible assets, which will be further involved in the business on the "simplification".

6. Draw up and approve a new accounting policy.

Leaving for "simplified" involves the execution of documents necessary to calculate the tax base according to "simplified" rules. Among them is a new accounting policy, which determines, for example, the method of valuation of goods when they are resold, the procedure for accounting for last year's losses, the rules for separate accounting when combining "simplification" with UTII, and so on.

7. Keep a Book of Accounting for Income and Expenses.

The form of the Book and the rules for filling it out are given in the order of the Ministry of Finance dated October 22, 2012 No. 135n.

Notification of the transition to USN IP

Depending on the situation, an individual entrepreneur can submit a notification of the transition to the simplified tax system either upon initial registration with the inspection, or upon leaving another taxation regime - for example, from the general or patent system, from the payment of a single imputed tax. Depending on the reason for filing a notification of the transition to the simplified tax system, the IP puts down the appropriate code "1", "2" or "3" as a sign of the taxpayer in the appropriate field.

In addition, the entrepreneur indicates in the notice the object of taxation - “income” or “income minus expenses”, as well as the year of leaving for “simplified taxation”, the inspection code, his last name and first name, and patronymic, if the businessman has one. Also, the document must indicate from what date the businessman leaves for the "simplified" special regime - from the beginning of the year, from the date of registration as an entrepreneur or from the beginning of a new month, if the businessman has withdrawn from registration as a UTII payer. And to control the mandatory limits, an indication of the amount of income for 9 months of the year preceding the transition to the “simplified” regime is provided.

Sample application for the transition of IP to the simplified tax system

A sample application for the transition of an IP to the simplified tax system from the first annex to the order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3 / [email protected], is filled in in accordance with the rules that are given directly on this standard form as footnotes. These rules define, for a sample application for the transition of an individual entrepreneur to the simplified tax system, the rules for indicating the TIN, KPP codes and the taxpayer's sign, the patronymic of the entrepreneur, the date of leaving for the "simplified" special regime, as well as the amount of limited business income.

The current sample of an application for the transition of an IP to the simplified tax system is given below, this document can be downloaded from the links:

Switching to the simplified tax system when opening an IP

Tax legislation allows the transition to the simplified tax system when opening an IP. In this case, the newly registered businessman puts the code "2" in the notification in the field for indicating the date of leaving for the "simplified" regime.

The advantages of switching to the simplified tax system when opening an IP are tax holidays, that is, the opportunity not to pay tax by applying a zero rate. Such vacations are available for registered entrepreneurs who start production activities, work in the hotel business, in the field of personal services to individuals, as well as social or scientific activities.

A zero rate is allowed for such newly registered businessmen within two years from the date of transition to the simplified tax system when opening an IP. The main requirement is that the share of income from these types of business is 70 percent or more. Permission to apply a zero rate and possible additional restrictions are established by regional legislation.

The deadline for the transition to the simplified tax system when registering an individual entrepreneur

The exact date for the transition to the simplified tax system when registering an IP is determined by the Tax Code of the Russian Federation. The deadline for the transition to the simplified tax system when registering an individual entrepreneur is the date indicated in the entrepreneur's certificate of registration with the tax office. But only on condition that the businessman has filed a notice of work on the "simplified" taxation regime no later than 30 calendar days from the date indicated in his registration certificate.

Leaving for "simplified" with DOS

Compared to the general taxation system, the “simplified” analogue is much simpler in terms of calculations and workflow. It is necessary to determine taxable income on a cash basis, that is, upon receipt of funds. The list of costs that reduce the taxable base with the "income-expenditure" method of determining it is strictly limited according to the rules of the Tax Code of the Russian Federation. Instead of tax registers that are mandatory for DOS, under the “simplified” regime, it is enough to keep KuDIR - the Book to reflect the income and expenses of the entrepreneur. And you only need to report to the inspection once a year.

Consider the features of the transition from the simplified tax system to the OSNO in 2020. The article contains step-by-step instructions, application deadlines and useful documents that can be downloaded.

Attention! When switching from a “simplified” system to a general taxation system, you are required to submit an appropriate notification to your tax office. Download samples of these documents for free. The relevance is confirmed by the experts of the BukhSoft program.

Options for the transition from USN to OSNO from 2020

There are three ways:

Voluntarily. You can only switch from the beginning of the next calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). So, if in 2019 they decided to change the “simplification” to the general regime, then you can start using it from January 1, 2020.
Due to the termination of activities on the “simplified”. This means that the company closes the type of its activity for which it paid a single tax when applying the simplified tax system. Termination of activities is possible at any time.
The company no longer meets the criteria for applying the simplified tax system and must switch to OSNO. They leave the “simplified” plan from the beginning of the quarter in which they no longer meet the criteria.

You can return to the “simplification” after the loss of the right no earlier than one year later (clause 7 of article 346.13 of the Tax Code of the Russian Federation; letter of the Ministry of Finance dated 03/15/2018 No. 03-11-06/2/16016).

Important to do before moving

When a company terminates its activities on the simplified tax system, before submitting a notification, it is important:

Submit to the IFTS the final declaration on the tax paid under the simplified tax system. Deadline - no later than the 25th day of the month following the month of termination of activity (clause 7 of article 346.21, clause 2 of article 346.23 of the Tax Code of the Russian Federation).
If after the termination of activity there was a receipt of income, then taxes from it should be paid according to the OSNO. Therefore, you need to be sure that by the end of the year the company or individual entrepreneur will no longer have any income.

Step-by-step instructions on how to switch from USN to OSNO from 2020

To change the mode, you need to follow seven steps:

Notify the tax
Establish income that forms the base for income tax in the transition period.
Allocate costs.
Find the residual value of non-current assets.
Prepare tax returns.
Start paying income and property taxes.
Start paying VAT.

Consider each step on how to switch from the simplified tax system to the OSNO from the beginning of the year in 2020.

Step 1. We notify the tax office about the transition

In case of a voluntary transition, no later than January 15 of the year of the transition, a notice of refusal to use the simplified tax system should be submitted to the IFTS at the place of registration (clause 6 of article 346.13 of the Tax Code of the Russian Federation). Document form No. 26.2-3 - recommended. It was approved by the Federal Tax Service by Order No. ММВ-7-3/829 dated November 2, 2012.

Here is a sample fill:

If a company or individual entrepreneur closes a “simplified” activity, then before switching from the simplified tax system to the OSNO from 2020, you must submit a notification to your IFTS within 15 working days in the form No. 26.2-2, approved by Order No. MMV-7-3 /829:

Submit a message on the transition from the simplified tax system to the OSNO in case of loss of the right to use should be no later than the 15th day of the month following the quarter of the loss of the right (clause 5 of article 346.13 of the Tax Code). Form - No. 26.2-2.

Until the document is submitted to the tax office, the inspectors have no reason to count the transition from the simplified tax system to the OSNO. The exceptions are cases where the inspectors themselves identified a violation of the criteria during the inspection.

If the controllers reveal a discrepancy outside the scope of the check, they will send a message in the form No. 26.2-4 (approved by Order No. ММВ-7-3/829). In such a situation, the firm or individual entrepreneur is required to submit a report on the loss of the right to the simplified tax system within 15 days after the end of the quarter (letter of the Federal Tax Service dated 08.24.2018 No. SD-4-3 / 16474).

For failure to report and late filing, tax and administrative liability is provided. The company can be fined 200 rubles (Article 126 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of July 14, 2015 No. 03-11-09 / 40378). At the request of the inspectors, its director may be fined by the court in the amount of 300 to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Table 1. Transition from USN to OSNO in 2020: application deadlines and forms

Step 2. We establish the income that forms the base for income tax in the transition period

The list of such income depends on the method by which the company will continue to calculate income tax. There are two methods:

cash (for newly created legal entities);
charges.

In the first case, there is no special procedure for generating income. After the transition from the USN to the OSNO, there will be no fundamental changes.

There are special rules for the accrual method (clause 2 of article 346.25 of the Tax Code of the Russian Federation). So, in the "transitional" income should include the amount of receivables from buyers, which was formed on the simplified tax system. After all, the special regime has a cash method of recognition of income. They are taken into account as payment is received. The date of sale of goods, works or services does not play a role (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Therefore, on the simplified tax system, the cost of shipped but unpaid goods, works or services was not taken into account in income.

The accrual method involves the inclusion of revenue in income as it is shipped (clause 1, article 271 of the Tax Code of the Russian Federation).

“Accounts receivable” should be reflected in income in the month of transition to “simplified”. It does not matter when it is actually repaid.

Please note that this rule applies only to tax accounting. In accounting, income is always reflected regardless of payment (section IV PBU 9/99).

At the same time, accounting will not have to make adjustments in terms of revenue not taken into account when calculating the single tax. After all, it was previously recognized.

Unclosed advances that the company received before the transition from the simplified tax system to the basic tax system do not affect the tax base of the transition period. Income includes the amounts of the proceeds from the sale of goods, works or services that they did not have time to pay before the transition (subclause 1 clause 2 article 346.25 of the Tax Code). If the money was received before the transition, then there is no buyer debt on the OSNO.

Advances that the company received before the transition must be included in the tax base for a single tax under the simplified tax system. They also do this in the case when the goods of work or services on account of advances will be shipped (performed, rendered) after the transition.

Thus, if a company received an advance payment on a "simplified" basis and shipped goods, performed work or rendered services on account of it, after the transition, the proceeds received from them do not increase the income tax base (letter of the Ministry of Finance dated 28.01.2009 No. 03-11-06 /2/8).

Step 3. Distribution of expenses

It is important by what method the company will continue to consider income tax: cash or accruals.

Under the cash method, the legislation does not provide for a special procedure for accounting for expenses.

Under the accrual method, “transitional” expenses include the amounts of outstanding accounts payable to counterparties, the budget, personnel, etc.

When the counterparty provided services to the company before its transition from the simplified tax system to the OSNO, and she paid for them after the transition, the cost is included in the calculation of the income tax base. On the “simplified” method, the cash method of recognizing expenses is used. Expenses are formed as they are paid (clause 2 of article 346.17 of the Tax Code). Unpaid expenses do not reduce the “simplified” tax base.

After the start of the application of the OSNO, outstanding advance payments are included in expenses as the previously paid goods, works or services are credited.

Issued advances are not included in the calculation of the "simplified" tax. To be included, a mutual termination of obligations is required, in addition to the actual payment (clause 2, article 346.17 of the Tax Code). Until the receipt of goods, performance of work or provision of services, the amount of prepayment does not reduce the base for “simplified” tax (letter of the Ministry of Finance dated 30.03.2012 No. 03-11-06/2/49).

If a bad “receivable” occurs at the time of application of the simplified tax system, the losses from its write-off are not taken into account in the “simplified” tax base. They are not listed in Article 346.16 of the Tax Code. These losses cannot be attributed to the expenses of the transition period. They are not subject to sub. 2 paragraph 2 of Article 346.25 of the Tax Code.

The formation of a bad debt at the time of applying the simplified tax system means that such a loss is not related to income tax (letter of the Ministry of Finance dated 06/23/2014 No. 03-03-06/1/29799).

But if the “receivable” arose on the simplified tax system, and it was recognized as hopeless after the transition to the OSNO, it can be included in non-operating expenses (subclause 2, clause 2, article 265; clause 2, article 266 of the Tax Code of the Russian Federation). The amount is included in the composition of “transitional” income (subclause 1 clause 2 article 346.25 of the Tax Code).

Step 4. Determining the residual value of non-current assets

When switching from the simplified tax system to OSNO, a special procedure for calculating the residual value of fixed assets and intangible assets is applied. It depends on the date of purchase of the object - before or after the transition.

In tax accounting, on the date of transition to the general regime, the residual value of objects acquired before the transition is indicated.

The residual value is calculated by the formula:

The formula is applied regardless of what object of taxation the company used - “income” or “income reduced by the amount of expenses”.

When using the object “income minus expenses”, the cost of depreciable property that was bought during the period of application of the simplified tax system is written off from the date of commissioning in equal shares until the end of the year (subparagraphs 1, 2, paragraph 8, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).

A voluntary transition from the USN to the OSNO implies the start of the application of the new system not earlier than the beginning of the next tax period (clause 3 of article 346.13 of the Tax Code). By the new year, all costs for the purchase of fixed assets and intangible assets will be fully taken into account when calculating the “simplified” tax for the year. Consequently, the residual value of objects purchased on the “simplified” basis will be zero by the time of the transition.

Leased property after the transition is reflected on the balance sheet of the lessee, which determines the income tax on an accrual basis.

The property is included in the depreciation group in accordance with the initial cost. Accrued depreciation is charged to expenses in amounts not exceeding the amount of the lease payment for the period.

Depreciable property received as a contribution to the authorized capital, as of the date of transition, is reflected in the OSNO tax registers as a contribution of the founder. At the same time, it is evaluated at the residual value indicated in the documents of the founder. Accrued depreciation after the transition is taken into account when calculating income tax.

Step 5. Filling out tax returns

When switching to OSNO from the new year, for the last year of application of the simplified tax system, they report in the general manner. They also report on property taxes and insurance premiums.

If the company has lost the right to use the “simplification” within a year, it draws up and submits:

“simplified” tax reporting;
on taxes from which the company was not exempted on the simplified tax system;
on taxes, in part of which the company became a payer after the transition to OSNO.

Step 6. Payment of income tax and property tax

After the transition, the company acquires the status of an income tax payer. She is obliged to comply with the deadlines for paying income tax, transfer advance payments and submit reports on it (Articles 287, 289 of the Tax Code). More:

The legislation does not contain special rules for calculating property tax for cases of transition to OSNO. It is defined in a general way.

The residual value of the object for the months of applying the USN is recognized as equal to zero (clause 4 of article 376, article 55, clause 1 of article 379, clause 4.1 of article 346.13 of the Tax Code of the Russian Federation; letters of the Federal Tax Service dated 02.03.2012 No. BS-4-11 /3419, dated February 17, 2005 No. GI-6-21/136).

Step 7. VAT payment

The company acquires the status of a VAT payer from the first day of the quarter in which it lost the right to “simplified” (clause 4 of article 346.13 of the Tax Code). The company is required to charge VAT on all taxable transactions.

Please note that in some cases, after switching to OSNO, you can deduct VAT on goods, works or services that were purchased on the simplified tax system. These are expenses for which the firm was entitled to be accounted for, but for which the recognition date has not yet come.