USN and UTII combined insurance premiums. Conditions for combining USN and UTII for individual entrepreneurs and LLCs: distribution of insurance premiums, accounting for income and expenses

Many entrepreneurs know that the Russian tax code provides for the opportunity to work under several tax regimes at once. Of course, this is convenient, especially if the company is developing in several directions at once and has different degrees of income in them. In this material we will consider the question of whether it is possible to combine the Simplified Tax Regime with and, if so, under what conditions and which of the businessmen will be most beneficial.

Who can work under the simplified tax system and UTII

Representatives of small and medium-sized businesses can work both under the simplified tax system and under UTII, regardless of the organizational and legal form in which they are registered: individual entrepreneur or LLC. Since 2013, businessmen have the opportunity to combine these two tax schemes on a voluntary basis.

What is the difference between UTII and “simplified”

If you avoid complex terms and speak in simple and accessible language, then UTII is a very common, generally accepted special tax system in which tax payments are made not from the income of the enterprise, but from the types of its activities.

That is, instead of a whole complex of various taxes, such as VAT, personal income tax, income tax, property tax, etc. An organization can pay only one, which greatly simplifies the maintenance of accounting records.

Moreover, the size of the company’s turnover and profit does not matter at all when calculating UTII - the amount of tax is paid based on its estimated, potentially possible income.

Until 2013, UTII was one of the main types of tax and was mandatory for some enterprises and organizations, since 2013 it has become voluntary.

The types of activities subject to this tax are determined at the level of local municipal and district authorities and vary depending on a particular region of the Russian Federation. To clarify the list of types of activities falling under UTII for entrepreneurs you need to consult the tax office at the place of registration.

The simplified taxation system implies the basic tax regime, which is also very popular among small and medium-sized businesses.

Its main meaning, which also explains its high demand, is that with relatively small tax fees and deductions, the simplified tax system significantly simplifies accounting support, that is, the burden of tax and accounting reporting is quite small.

With “simplified”, two options are possible: 6% of income and 15% of income minus expenses. The first option is beneficial when the organization’s current expenses are low, the second is especially relevant at the stage of formation of the enterprise, when the highest costs occur. A huge advantage of organizations working under the simplified tax system is that they are rarely checked by representatives of tax services.

Attention! The main difference between UTII and the “simplified taxation scheme” is that the enterprise switches completely to the Simplified taxation scheme, but under the “imputation scheme” it can operate partially, since only certain types of activities can fall under it.

Can an enterprise, individual entrepreneur or LLC, combine UTII and simplified tax system

The answer to the main question of this material is positive: yes, an enterprise, regardless of its legal form, can combine these two tax regimes.
But there are a number of limitations. Let's talk about them in more detail.

Restrictions for working under UTII and simplified tax system

Let's start with the simplified tax system. A company wishing to operate under the “simplified” system should not have more than 100 employees on its staff. In addition, there are restrictions in the financial part: its annual income should not exceed 60 million rubles. and the residual value of intangible assets and fixed assets cannot exceed 100 million rubles. Another limit is related to the share of other legal entities in the authorized capital of the enterprise - this figure is limited to 25%.
Not everyone can work under UTII either. In particular, there is the same prohibition for enterprises and organizations with more than 100 employees and shares in the authorized capital of other legal entities exceeding 25%.

A taboo on the use of UTII is also imposed on those trade organizations and catering establishments whose customer service areas exceed 150 square meters in area. meters.

In addition, state budgetary institutions that are obliged to organize public catering as part of their activities do not have the right to operate under UTII.

Important: Both the simplified tax system and the UTII have a number of subtleties when applied. To know for sure whether it is possible to use each of these tax systems for a particular enterprise, it is advisable to carefully study the section of the Tax Code of the Russian Federation on this part or consult the nearest tax office.

How to combine two modes: simplified tax system and UTII

In fact, the procedure for combining these two modes is quite simple. First of all, you should write a justification for combining these tax schemes, that is, document how the company’s activities will be distributed between them in terms of transactions, operations and various postings.
Next stage: procedure for notifying tax authorities:

• If the enterprise, before combining tax systems, worked on the simplified tax system, then it is necessary, within five days from the moment of the start of work and provision of services falling under UTII, to contact the tax office at the place of registration of the enterprise with an application filled out in a certain form. Tax payments for UTII are calculated quarterly;
• If previously the company kept records and paid taxes according to UTII, then it will be possible to start working on the simplified tax system only from the beginning of the next calendar year. To do this, the Notification of the simplified taxation system must be submitted to the territorial tax service until December 31 of the current year inclusive.

  If you don’t want to wait for the new year, then, as a last resort, you can close the enterprise and open it again, with the opportunity to work under the simplified tax system and UTII at the same time.

Attention! You cannot use the simplified tax system and UTII for the same type of activity. It is better to calculate everything in advance and decide for which line of business a particular tax tariff is beneficial.

Separate accounting: UTII and simplified tax system

It is necessary to take into account that when operating under two tax regimes, the company will be required to maintain separate accounting records.

That is, despite simplified accounting support for each of these tax systems separately, when they are combined, the burden on accounting will increase.

In more detail, you will have to distribute the profits and expenses of the organization into different groups. In terms of income, these will be those groups that are obtained on the basis of UTII and those that are calculated based on the simplified tax system. Based on costs, they will have to be divided into groups associated with operations separately according to UTII, separately according to the simplified tax system and according to costs simultaneously for types of activities falling under both of these tax systems.

Subtleties of taxation when using the simplified tax system and UTII at the same time

As is already clear from the title of the section, when combining UTII and simplified tax system for entrepreneurs, a number of features arise:

1. In terms of document management: at the end of the tax period you will have to submit two declarations at once: one according to the simplified tax system, the other according to UTII;
2. Variability appears in the area of ​​tax assessment: if necessary, you can use the tax regime that is most interesting and profitable;
3. Possibility of reducing VAT through contributions to social funds.

To summarize: combining the simplified tax system and UTII is possible. In order to start working simultaneously using both of these systems, an enterprise must meet certain parameters and follow certain rules. If all the requirements of the law are taken into account, there will be no obstacle to such tax combination.

In Russia there are quite a lot of insurance premium payers who simultaneously operate under a simplified tax regime and pay a single tax on imputed income for another type of activity. If a number of conditions are met, the right to deduct insurance premiums at reduced rates arises. In its recent clarifications, the Ministry of Finance considered a kind of exit scheme at a reduced rate for contributions and said “no” to it.

Situation

We are talking about the letter of the Ministry of Finance of Russia dated June 20, 2017 No. 03-15-07/38391. According to him, the company combines two special modes - “imputed” and “simplified”.

Its main type of economic activity, according to the declared OKVED codes, coincides with what is named by the Tax Code of the Russian Federation as giving the right to a reduced contribution rate. It could be (subclause 5, clause 1, article 427 of the Tax Code of the Russian Federation):

• production of food products;
• production of mineral water and other non-alcoholic drinks;
• textile and clothing production;
• production of leather, leather products and footwear;
• wood processing and production of wood products;
• chemical production;
• production of rubber and plastic products;
• manufacture of other non-metallic mineral products;
• production of finished metal products;
• production of machinery and equipment;
• production of electronic and optical equipment;
• production of transport and equipment;
• furniture manufacturing;
• production of sports goods;
• production of games and toys;
• R&D;
• education;
• health and social services;
• activities of sports facilities;
• other sports activities;
• processing of recyclable materials;
• construction;
• transport maintenance and repair;
• removal of wastewater, waste, etc.;
• transport and communications;
• provision of personal services;
• production of cellulose, wood pulp, paper, cardboard and products made from them;
• production of musical instruments;
• production of other products not included in other groups;
• household repairs;
• property management;
• production, distribution and screening of films;
• activities of libraries, archives, club institutions;
• activities of museums and protection of historical sites and buildings;
• activities of botanical gardens, zoos and nature reserves;
• use of computer technology and information technology (there are exceptions);
• retail sale of pharmaceutical and medical goods, orthopedic products;
• production of bent steel profiles;
• production of steel wire.

The right to a reduced rate of contributions arises if one of these types of activities is the main one. And the company (IP) applies the simplified tax system according to it. But what if in reality it is carried out on UTII?

Logic of the Ministry of Finance

In order for the right to deduct insurance premiums at a reduced rate to arise, when combining “simplified” and “imputed”, two mandatory conditions must be met:

1. The main type of economic activity of the contribution payer must be indicated in subparagraph. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (see above).
2. For this type of activity, the company/individual entrepreneur pays the simplified tax system.

Thus, officials of the Ministry of Finance do not allow an expanded interpretation of this norm of the Tax Code of the Russian Federation. Even if the type of activity is the main one and is preferential in terms of contributions, you must “sit” on the simplified tax system for it, and not “imputed”.

In passing, let us remind you that the transition to UTII in Russia is absolutely voluntary by virtue of clause 1 of Art. 346.28 Tax Code of the Russian Federation.

What is considered the main activity

From the situation considered, the question logically arises of what is considered the main type of activity when combining special regimes. And the criterion in the law is this: the share of income from the sale of products and/or services provided must be 70% or more of the total income (clause 6 of Article 427 of the Tax Code of the Russian Federation).

The amount of income for this purpose is calculated according to the rules of Article 346.15 of the Tax Code of the Russian Federation (STS).

That is, the OKVED codes declared during state registration alone are not enough to secure the main type of activity in the industrial or social sphere on the simplified tax system.

INFORMATION

Until 2018 inclusive, a reduced rate of insurance premiums is valid - 20%:

• for OPS – 20%;
• for compulsory medical insurance – 0%;
• for illnesses and maternity – 0%.

Mandatory condition: income for the tax period does not exceed 79,000,000 rubles (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation).

What are simplified taxation system and UTII?

Before moving directly to the regimes under consideration, it should be noted that the Tax Code of the Russian Federation distinguishes the following types of taxation systems:

• OSNO;
• UTII;
• Unified Agricultural Sciences;
• taxation system carried out on the basis of a patent (PSN):
• taxation system applied on the basis of a production sharing agreement (hereinafter referred to as PSA).

But still, most often, taxpayers resort to the most common modes in their work - simplified tax system, UTII and OSNO, since unified agricultural tax, PSN and PSA are used only by certain groups of persons: respectively, agricultural producers, individual entrepreneurs who were able to register their patent, investors, working under a production sharing agreement.

Let's dwell on STS and UTII. If we talk about the simplified tax system, then this regime is a taxation system that is characterized by the following two main features.

• Its use is possible only with relatively small revenue, a small staff, and compliance with the conditions for limiting the residual value of fixed assets and the share of participation in the company on the simplified tax system of other organizations. All of the above conditions are regulated by the Tax Code of the Russian Federation.
• The simplified tax system provides for the abolition of some taxes in connection with the emergence of an obligation to pay a single tax (for example, among the taxes that do not need to be calculated by the simplifier is property tax). However, there are situations in which this exemption does not work - you can learn more about this from the material “What is the property tax for individual entrepreneurs in 2015?” .

UTII is similar in some respects to a simplified regime, for example, due to the fact that working on it also implies a reduction in tax obligations to the budget. But you can switch to it by engaging in limited types of activities, the list of which is named in Chapter. 26.3 Tax Code of the Russian Federation.

What concepts such as UTII and simplified taxation system include, you will learn from the article “UTII or simplified taxation system for individual entrepreneurs: which is better?” .

When an individual entrepreneur or organization is faced with choosing a taxation regime, first of all it is necessary to understand what the pros and cons of each system are, and it is also important to determine the specifics of applying a particular regime based on the working conditions of a particular person.

For example, by applying imputation, the taxpayer benefits from:

• simplicity of accounting and tax accounting, since there is no need to take into account income and expenses due to the peculiarities of calculating the tax base;
• unchanged amount of calculated tax throughout the year;
• other advantages, which you can learn about in more detail by referring to the material “What to choose: simplified tax system or UTII for LLC?” .

At the same time, the simplified tax system has a number of positive aspects that may also persuade the taxpayer to choose this particular regime due to the fact that the following opportunities open up before him:

• You can pay tax to the budget in the amount of the minimum amount in the absence of income;
• the ability to choose the object of taxation: “income” or “income minus expenses”;
• other convenient points, which you can also read in the article “Which is better - simplified taxation or imputation (STS or UTII)?” .

So, each of the considered modes looks quite attractive, but still, when choosing, it is necessary to be guided to a greater extent by the peculiarities of the work of a particular potential simplifier or imputator. Knowing what results from the activity will be achieved, it is easy to understand which regime in a given situation will be optimal for the taxpayer.

For example, what to do and what to choose if it is planned that the individual entrepreneur will receive a small income? Apply UTII, in which the tax will be paid in the same amount, despite the financial result from the payer’s activities, or still work on the simplified tax system, paying the tax taking into account the income received? Which mode to choose as an individual entrepreneur in this case is discussed in the material “What is better for an individual entrepreneur - simplified tax system or UTII?” .

True, the use of special regimes for individual entrepreneurs has some differences from the presence of organizations on them. This can be explained by the following circumstances:

• the rules for maintaining accounting records for organizations using simplified or imputed methods and entrepreneurs using the same regimes are not identical;
• the grounds for tax reduction also cannot be equated to each other for these categories of taxpayers;
• other criteria that you will learn about from this material.

Is it possible to apply the simplified tax system and UTII at the same time?

In practice, when individual entrepreneurs and organizations operate, generating income that does not relate to the same type of activity, a question may arise regarding the simultaneous application of both special regimes. The answer to this question is definitely positive. However, if you decide to combine these modes, you should pay attention to the following points.

• Does the staff size meet the established limits for STS and UTII?
• Does the amount of the residual value of fixed assets fall within the range regulated by the Tax Code of the Russian Federation?
• How should a taxpayer keep records of income and expenses for each type of activity? After all, an important condition combining the simplified tax system and UTII is the use of separate accounting, which can sometimes be very difficult to organize correctly. The following articles will help you solve this problem:

In order to correctly combine simplification and imputation and avoid mistakes that could lead to tax offenses and then disputes with tax authorities, we suggest that you read the article “Features of combining the UTII and simplified taxation system regimes at the same time,” which reflects the conditions and specifics of joint application regimes by organizations and entrepreneurs.

How to organize the combination of simplified taxation system and UTII modes?

Being in two modes in parallel, in practice taxpayers may ask the following questions.

• In what amount and in which tax should the expenses for paid insurance premiums accrued from payments be reflected: only for employees working on the simplified tax system, or only for the state on UTII?

This question does not arise by chance, because the Tax Code of the Russian Federation allows simplifiers and imputators to reduce the tax by the amount of contributions. But how can this be done, taking into account the fact that an individual entrepreneur working both for the simplified tax system and for UTII pays contributions both for employees and for himself? This may not be entirely clear in practice.

The answer to this question is contained in the material “How to take into account the contributions of an individual entrepreneur who combines the simplified tax system and UTII if its employees are engaged in only one type of activity,” which considers the situation when employees belong to activities on the simplified tax system.

As for contributions for the entrepreneur himself, we advise you to pay attention to the following materials:

• “The Federal Tax Service explained how to take into account a fixed payment when combining the simplified tax system and UTII”,
• “How to take into account a fixed payment if all individual entrepreneurs are engaged only in “imputed” activities?” .

• Of no less interest is the question of how to account for income from intermediary contracts. After all, the agency fee received can, at first glance, be attributed to both simplified income and income received under UTII. You will learn how to interpret this income more correctly from the material “Commissions can be income from “imputed” activities.”

Despite the simplicity of maintaining records separately on modes STS and UTII, combining both systems can be very difficult. Do you want to avoid disputes with tax authorities and ensure that transactions are reflected correctly when applying these special regimes? Then we recommend that you follow our section for updates.

There are several special tax regimes in our tax system:

• simplified taxation system (“simplified”);
• single tax on imputed income (“imputed”);
• patent tax system;
• unified agricultural tax.

All these tax regimes can be applied either individually or in combination with each other. Today we will talk about combining the simplified taxation system (USN or “simplified”) and the single tax on imputed income (UTII or “imputed”). But before we begin to consider the combination, we will talk a little about each system separately, so that we have an idea of ​​​​what it is.

What is “simplified taxation” and what taxes does it replace?

“Simplified” is a simplified taxation system (STS), which replaces such taxes as:

But applying the “simplified approach” is not so simple; the following conditions must be met:

For legal entities there are several more mandatory parameters:

1. Among the founders, the share of a legal entity cannot exceed 25%;
2. Organizations with branches cannot apply;
3. If an organization decides to switch to a simplified system starting next year, then the income for 9 months of this year cannot be more than 112.5 million rubles.

There are two ways to switch to the simplified system: when registering a legal entity. individuals or individual entrepreneurs submit an application for transition to a simplified taxation system (or within 30 days from the date of registration); submit this application from October 1 to December 31 of the current year for a transition from the next calendar year.

Under the simplified taxation system, two types of tax rates are applied:

• 6% on income;
• 15% “income minus expenses”.

The feasibility of one of the rates must be calculated based on income and costs, and then the optimal option in terms of tax burden must be selected.

If you choose a 6% tax, and then in the course of your activities you realize that it is more profitable to choose 15%, then you will be able to switch to it only from the new calendar year by submitting an application in advance before December 31 of the current year.

What is “imputation” and what taxes does it replace?

“Imputement” is a single tax on imputed income, which replaces taxes on a similar simplified system:

Again, similar to the “simplified version”, in order to apply UTII, a number of conditions must be met:

For legal entities, a number of other conditions must be met:

1. The organization does not have to be the largest taxpayer;
2. Should not be an educational, health or social institution. provision in the field of catering services;
3. Among the founders, the share of a legal entity cannot exceed 25%.

“Imputation” can only be applied by organizations and individual entrepreneurs in relation to certain types of activities. These types are prescribed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, but briefly these are the activities:

You can switch to the “imputation” within 5 days from the date of the start of the activity falling under the “imputation”, or at any time during the year. But you can deregister either upon termination of activities under UTII, or from the new calendar year switch to a different taxation regime by submitting to the tax office an application for deregistration as a UTII payer.

When is it impossible to combine “simplified” and “imputed”?

When registering a business, there is a section in the application that we fill out called “OKVED codes.” At our request, one type of activity or several may be indicated in this section.

If during registration you indicated only one type of activity and you can apply “imputation” for it, then this is a combination of two tax regimes impossible! In this case, you need to calculate and choose the most beneficial tax regime for you.

Let's look at this with an example:

You have a small cafe (60 square meters) in the Moscow region. When registering, you indicated only one type of economic activity - the provision of public catering services through a public catering facility.

There are several hired workers: a cook, two waiters, an administrator and you.

Your annual revenue is 6 million rubles.

Your expenses per year are 3.5 million rubles. Here we will include wages, contributions, purchases of machinery, equipment, products and other consumables.

Now let's calculate which taxation system with such figures will be most profitable.

1. First, calculate the amount of tax on UTII:

To understand what is generally written in this formula, we turn to Art. 246.27 Tax Code of the Russian Federation:

Basic profitability is a conditional income for your activity, which was calculated by the state (we look at its value in the Tax Code);

K1 - adjustment coefficient-deflator (1.798 for 2017);

K2 - adjustment coefficient established by each region and for each type of activity independently);

The physical indicator for each species is different, again look in the code.

We put our numbers into the formula:

NB = 107,880 rub. × 12 months = 1,294,560 rub.

And multiply by the UTII tax rate of 15%:

TAX = 1,294,560 × 15% = 194,184 rubles.

2. Let’s calculate the amount of tax when applying the simplified tax system of 6%:

With a “simplified” 6%, we take into account only our annual revenue of 6 million and multiply it by the tax rate:

TAX = 6,000,000 rub. × 6% = 360,000 rub.

3. Let’s calculate the amount of tax when applying the simplified tax system of 15%:

TAX = (income - expenses) × 15%

TAX = (6,000,000 rub. – 3,500,000 rub.) × 15% = 375,000 rub.

Having calculated the amount of tax on each of the systems, we see the obvious benefit of using UTII in our type of activity.

When is it possible to combine the simplified tax system and UTII?

In order to understand whether we can combine two tax specialties. regime, let us turn to clause 4 of Art. 346.12 of the Tax Code of the Russian Federation, which clearly states that combining UTII and simplified tax system is acceptable.

When registering as an individual entrepreneur, you indicated two types of economic activity:

1. Retail trade (in the Moscow region you have a small store of 90 square meters, 10 people work, fixed assets worth 5 million rubles, annual income is 19 million rubles, your expenses per year are 14 million rubles)
2. You bake buns in a store (of course, not on the sales floor), with 6 hired workers, fixed assets (equipment) worth 2.5 million rubles, annual income 9 million, your expenses per year 7.5 million . rub.

Now we will calculate the aggregate data for both types of activities, in order to be able to combine the simplified tax system and UTII.

• Up to 100 employees: you have 10 + 6 = 16
• Up to 150 million rubles. annual income: you have 19 million + 9 million = 18 million rubles.
• Up to 150 million residual value of fixed assets: you have 5 million + 2.5 million = 7.5 million rubles.
• The sales floor area is up to 150 square meters: we have 90 square meters.

We meet all the parameters, and it is possible to use both taxation systems. And there are two options:

1. “Simplified” for buns and “imputed” for trade;
2. “Simplified” for both types.

And now we will calculate the most profitable system for each type of activity. The formulas applicable to each are described above. We will simply enter the obtained data into the comparison table:

Just comparing the numbers in the table, we see:

1. “Simplified” 15% for buns and “imputed” for trade will cost RUB 749,296.80. in year;
2. “Simplified” for both types of activities will be 975,000 at 15%, and 1,680,000 at 6%.

Accounting for contributions and taxes when combining simplified taxation system and UTII

All individual entrepreneurs pay pension contributions for themselves, and individual entrepreneurs and organizations with employees pay contributions for their employees. By the amount of contributions paid, you can reduce the amount of tax payable under a special tax. modes. But the possibility of reduction is different. Let's take a closer look below.

1. Individual entrepreneur without employees

If you are an individual entrepreneur, work independently and apply one of the special tax regimes, then you can reduce the amount of tax by the amount of pension insurance contributions paid for yourself in the amount of 100%.

If you are an individual entrepreneur without employees and use the simplified tax system together with UTII, then you can reduce the tax on the amount of insurance premiums paid by 100% in one of these special ones. modes: either “simplified” or “imputed”.

2. Individual entrepreneur with hired employees

If you are an individual entrepreneur with hired employees and apply one of the regimes - either the simplified tax system or UTII, then you can reduce the amount of tax payable by the amount of insurance premiums paid for yourself and your employees, but no more than 50%.

If you have two tax regimes, then you can reduce the amount of contributions paid for yourself and employees by no more than 50%, either on one of the regimes, or in proportion to the employees employed, but this must be prescribed in your accounting policy.

3. LLC with hired employees

Legal entities reduce their tax payable in the same way as individual entrepreneurs with employees: either by 50% for one of the types of special tax. regimes (STS or UTII), or in proportion to employed employees, but this must be prescribed in your accounting policy.

2017 has only recently begun, but for individual entrepreneurs the time has already come for the formation of not only various types of reporting, but also the next payment of taxes. Depending on the taxation regime, an individual entrepreneur may pay various types of taxes, which directly determines the total amount of contributions to the state. For this reason, you need to be extremely careful about changes in the national legislative framework - this will help you respond in a timely manner to new requirements for documentation, increasing the amount of payments, etc. Otherwise, it is almost impossible to avoid a fine, which means costs will continue to rise.

To date, a number of general and individual changes have been adopted for each individual entrepreneur tax regime. It will be quite difficult for novice entrepreneurs to understand all the nuances at once. There are those that are worth paying attention to first of all this year and using them to your advantage.

In 2017, the administration of the main types of taxes will be handled by the Federal Tax Service

Here we are talking about taxes such as contributions to the pension fund, compulsory health insurance and social insurance. In recent years, the state has been unable to ensure timely replenishment of the budgets of these funds, so the government is trying to cover the ever-increasing deficit by increasing taxes or creating new ones. Today, such measures do not give the desired results, so in the future it is planned to replace all these fees with the Unified Social Insurance Contribution. Only time will tell how effective this is for the state budget and individual entrepreneurs.

Today, all powers to administer pension fees, health insurance and social insurance are transferred to the Federal Tax Service. This decision was made after the entry into force of a number of legislative acts, where the control of certain types of taxes and insurance premiums was transferred to the responsibilities of the service. In 2017, the amount of contributions is:

• 26% of the minimum wage to the pension fund. To this fee you also need to add 1% of the amount of annual income that exceeds 300 thousand rubles;
• 5.1% to the social insurance fund;
• 2.9% of each employee's salary is withheld for the benefit of the social insurance fund.

We remind you that these payments are classified as monthly and evasion of their payment or untimely transfer to the Federal Tax Service account will incur penalties.

New cash registers for 2017-2018 will completely replace old models

New cash registers with Internet access are a kind of professional nightmare for individual entrepreneurs and a more than profitable innovation for the tax service. All data will be interactively transmitted for analysis to the responsible government agencies and stored on a cloud server. It will be almost impossible to change any income values ​​for individual entrepreneurs (individual transactions) or hide their total amount for the reporting period.

It was decided to minimize the dissatisfaction of individual entrepreneurs, who are obliged to replace old cash registers by July 1 of this year, by including the cost of new cash registers in the tax deduction. The process of replacement with new cash registers began actively on January 1, 2017, since it was from that time that the ban on the sale and registration of all old-style cash registers came into force.

In total, the bill on the introduction of cash registers with Internet access provides for three main periods: registration of devices, replacement of old models and the subsequent introduction of new cash registers into the calculations of enterprises that are not obliged to use control equipment by current laws. The start date of the last period is set to the beginning of 2018.

Please note that from January 1, 2017, those entrepreneurs who worked under a patent will also have to use cash registers with Internet access. This innovation will affect all entrepreneurs under various tax regimes, without exceptions.

How will new cash registers with Internet access be monitored?

This year, individual entrepreneurs will continue to pay taxes according to the previously established schemes, but control of their income will become significantly stricter. If we talk about the penalties that will be applied in cases of violation of cash register operations, then it is worth paying attention to such penalties as:

For a bounced check, the minimum fine is set at 10 thousand rubles for an official and more than 30 thousand rubles for an enterprise. The maximum amount has not been established, since its size will depend on the cost of the goods sold;

If an enterprise makes the above mistake twice, then its activities are terminated for a period of 2 years, and the employee is “disqualified” from the industry for 3 months.

In most cases, you will also have to pay for a check that is punched, but not immediately transferred to the buyer. The commission may issue a warning or impose a fine of 10 thousand for the individual entrepreneur and 2 thousand for the cashier himself.

Errors when registering new equipment are not necessarily punishable by a fine; only a reprimand can be given once. If the inspection commission decides that the imposition of a more serious punishment is necessary, then the organization will have to pay the state up to 10 thousand rubles, and the employee of the organization - up to 3 thousand rubles.

For businesses such as online stores, the situation does not get any easier. Their sales will be monitored through the issuance of electronic receipts. The requirements for issuing such checks and penalties for violating the procedure for transferring such documents to buyers have not yet been officially published.

What has changed for individual entrepreneurs who work on the simplified tax system

The simplified tax regime for most individual entrepreneurs provides many advantages and opportunities. To work under the simplified tax system, there are many requirements that must be met. In 2017, the government increased the threshold amount of total gross income from 90 million to 120 million rubles per year, and the requirement to multiply the reported indicator by the deflator coefficient was abolished. This innovation is associated, first of all, with government policy regarding the level of inflation. Until January 1, 2020, the requirement for a mandatory annual increase in inflation was canceled by the government.

The limit on fixed assets remained the same - at the level of 100 million rubles, but this figure can be changed according to regional policy. Now local authorities have the right to increase it to 150 thousand rubles for certain types of activities. Partially, this indicator will determine the possibility of the enterprise switching to the simplified tax system or its removal from this taxation regime.

Trade tax payers will fill out an additional section in the book of income and expenses, but income from cooperation with foreign controlling companies may not be indicated in this reporting document. The accounting book may not be certified if the individual entrepreneur does not have his own seal or the owner of the enterprise has previously refused the opportunity to use it.

In addition to the above, other changes have been made to the work of individual entrepreneurs under the simplified taxation system, but entrepreneurs should learn about them in more detail in person at the regional offices of the responsible government services.

What has changed for individual entrepreneurs who work on UTII

For entrepreneurs who work on UTII, innovations have not affected many aspects of their activities. Moreover, it was previously said that this regime would end at the end of 2018. Current changes have allowed entrepreneurs to remain on UTII until 2021 inclusive.

What exactly has changed for individual entrepreneurs working on UTII in 2017? From January 1, 2017, only legal entities that provide household services to the population will be able to use UTII in their work. The system in force before 2012 will be returned, where an entrepreneur has the right to independently determine the amount of tax payment for one of his employees.

It is worth noting that the deflator coefficient K1 has not been changed, but from the single tax it will already be possible to make a deduction in the form of insurance premiums “for yourself”. The latter does not depend in any way on whether the enterprise has employees.

What has changed for individual entrepreneurs who simultaneously work on the simplified tax system and UTII

Taxation of individual entrepreneurs who simultaneously work on the simplified tax system and UTII, of course, has its own characteristics. This method of optimizing enterprise costs requires a lot of time and knowledge, which will allow you to correctly use the opportunities provided by these modes.

If, before the beginning of 2017, an individual entrepreneur worked for UTII and its owner decided to combine two regimes at the same time, then first of all it is necessary to register with the Federal Tax Service as a simplified tax system and only then submit an appropriate application for a partial transition to a simplified tax regime.

Reporting for these two modes is submitted at different times and, in most cases, displays different data. For example, for the simplified tax system a declaration is submitted once a year, while for UTII - once a quarter. In 2017, enterprises that operate simultaneously in these modes need to record the receipt of money to their current account or cash register separately for each type of activity.

In general, all changes to the simplified tax system and UTII are partially applicable in this situation. The possibility of combining all their benefits for future activities should be clarified directly with the tax service.

Thus, during 2017, one should not expect drastic changes in the individual entrepreneur taxation system for the simplified tax system and UTII regimes, and this is very good. Government bodies are directing all their efforts to tighten control over the profitability of enterprises, but do not increase the general tax burden. Tax holidays in various regions of the country also continue, but this issue is no longer decided by the Federal Tax Service, but by regional subdepartments, and there is no hope for the loyalty of government employees.

Anna Goncharuk, [email protected]

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