Patent system of taxation in 2019 - activities + sample application

Hello dear readers of the magazine Rich Pro! Today we will talk about the patent tax system (POS), namely what it is and what types of activities that fall under the patent are relevant at the moment.

The number of individual entrepreneurs (entrepreneurs) in Russia in this segment employs more than 5 (five) million people and every year there are more and more of them, which undoubtedly requires special attention from the state. By the way, we wrote in the last issue how to open an IP and what documents documents for registration of individual entrepreneurship are required.

There are many aspects of the regulation of this type of activity, even the criminal law provides for liability for violation of the law in the implementation of business.

However, in this article we will talk about the moment that allows you to form the state budget, namely, the taxation of individual entrepreneurs.

The Tax Code of the Russian Federation fixes a simplified system in order to provide individual entrepreneurs with the most comfortable conditions for carrying out their activities and calls it the patent tax system.

From this article you will learn:

What is a patent for IP - activities that fall under this system;
Features of conducting IP on the patent system of taxation;
Nuances and features of PSN.

What is a patent for IP (POS), why and when does this tax system apply, what types of activities fall under the POS and much more read more

1. The concept and definition of a patent for IP

What is a patent? It is considered to be a special tax regime for individual entrepreneurs, which only this category of individuals can apply.

The meaning of such a system is that the IP just due to its status receives a document (patent), which confirms its right to receive the same patent.

A patent provides an opportunity for an individual entrepreneur to carry out a specific type of activity that an entrepreneur chooses to make a profit. Of course, only those activities that are permitted by law are allowed.

Individual entrepreneur buys a patent, that is, he buys the right not to pay basic taxes when making a profit, which significantly saves his money.

The cost of the document does not depend on what profit the individual entrepreneur receives, it is determined on the basis of the possible income that the state establishes.

Of course, completely from taxes NOT exemptunless a much smaller amount of money is paid in connection with the use of a simplified system.

2. The circle of persons entitled to use SPE

As mentioned above, the patent tax system is intended only for a certain circle of individuals.

Individual entrepreneurs form a separate group that carries out certain types of activities for profit, and it was for them that another was created special tax regime in the form of patents.

You can’t pretend on such privileges under a simple partnership agreement or, for example, trust management. In addition, there is a limitation on the number of workers who work in the interests of a particular individual entrepreneur.

The patent system of taxation is applied only when the staff of an individual entrepreneur is less than 15 (fifteen) people.

3. Benefits of the patent tax system

Payment of taxes is one of the main obligations of any physical and legal faces. Individual entrepreneurs are no exception.

However, the beginning of activity already has a large amount of costs, and taxes are even more affordable.

That is why it is worth considering and understanding in detail how the patent system of taxation helps start-up entrepreneurs, and what the benefits possesses:

The first and very significant advantage, this is multiple tax exemption at once. These include taxes on personal income, value added and property of individuals. Taken together, this is a big savings, since each of the taxes presented has rather high interest rates.
Second virtue - low cost, namely, 6% of the possible annual income, defined by the law of the subject of the Russian Federation. This is the minimum figure, a lower percentage of tax is simply not possible.
Third virtue, this is lack of dependence of tax on profit individual entrepreneur. Each year, the state forms a certain amount, which considers the possible income and is based on it. In addition, it is possible to pay only one part of taxes when an individual suffers losses. For this, however, a condition is necessary - patent must be valid for more than six months.

A patent is valid from one month to a year. That is, the individual entrepreneur can decide for how long he needs to receive this document.

To verify the profitability and effect of PSN, it is best to provide yourself with a patent for a period of about two months. This time is enough to appreciate everything pros and minuses and in the future, if necessary, continue to pay taxes on this system.

4. Patent limitations

Where there are pluses, of course, there are also minuses. The patent tax system has its drawbacks that repel many.

However, you shouldn’t call it categorical minuses, rather, these are the restrictions that are characteristic of any sphere, especially if it concerns profitable activities.

Limitations provided by the patent taxation system:

A limited list of activities for the entrepreneur in the case of the application of the patent tax system.
Limit on the number of people working for an individual entrepreneur. The maximum staff is fifteen people, which is not always possible.
Income limit. Even taking into account the fact that the size of the patent does not depend on profit, if the income in the end reached sixty million rubles, then it ceases to be valid.
Limiting the size of the facilities on which this type of activity is carried out. Not more than 50 (fifty) square meters should be the area of the premises or other territory used in the implementation of the actions of the entrepreneur.
The restriction in the validity of a patent, if a contribution has not been provided on time, is suspended or completely terminated.
Limit on tax reduction. To do this at the expense of insurance premiums is impossible.

Despite such a significant list of restrictions, local authorities in each individual region can reduce this list.

for example, in some areas or cities, the range of activities for which it is possible to obtain a patent may be expanded.

These powers were granted to them relatively recently, but their implementation is very active.

Step-by-step instructions on how to get a patent for IP and how to switch to a patent tax system

5. How to switch to PSN (patent tax system) - 5 simple steps

The application of any special tax regime is not automatic. PSN is established only when the individual entrepreneur himself turns to the tax authority.

If he does not consider it necessary to file an application, then he will have to pay taxes in a general manner.

In 2016 A new patent rule was introduced. Its meaning is that the entrepreneur himself determines the period for which he will be granted the right in question. There are no restrictions on this issue other than the time frame from one month to a year.

The IP independently assesses the possibilities and predicts further events and, based on this, sends a statement to the tax authority, which issues the same patent to it.

Step-by-step instructions for obtaining a patent for IP

An appeal to the tax authority in order to obtain a patent is a set of actions that must be consistent and carried out in strict accordance with all requirements of the law.

There are several specific steps that will enable the IP to switch to the patent system of taxation (POS):

Step 1. Submitting an application to the tax authority

The form of this document can always be downloaded on any official resource. The main thing is to ensure that its sample is up-to-date and valid at the time of the request, otherwise the tax authority will simply return the document back.

From September 29, 2017, a new application form for PSN is valid
Download patent application form for IP for 2019 (236 kb., Winrar (pdf.))

Download a sample patent application for IP (31.4 kb., Winrar)

Step 2. Filling out the application form

On the websites of the tax authorities there are samples of all necessary documents, which is why the application is filled out independently in strict accordance with the submitted samples.

A sample of filling out a patent application for IP for 2019. All fields are filled in the application according to form No. 26.5-1. You can download the sample application in the new form from the link above

Step 3. Required Documents

To obtain a patent you must only statement and passport citizen. These documents must be addressed to the tax authority in the registration window.

The employee must provide a receipt that all papers have been received, so that later on there will be confirmation of the beginning of the procedure for obtaining a patent.

Step 4. Duration of consideration

Term for consideration of patent application 5 (five) business days. After this time, you must again contact the tax authority. Patent will be granted based passports and receipts of documents submitted for obtaining a patent.

Step 5. Patent payment

The IP is transferred the patent, as well as the details for which it is obliged to pay the set amount for receiving this document. This is the last step, after which a special tax regime will be applied to an individual entrepreneur - PSN.

6. Activities that fall under the patent system of taxation

The list of activities that may fall under the simplified taxation system (POS) is established by the Tax Code.

In 2016-2017 it was significantly expanded, in addition, local authorities also received the right to add certain activities to this list.

However, it is possible to define a general list that will allow you to tentatively understand in which cases a patent is possible and in which not. (We also recommend reading an article about business ideas with minimal investments, as well as how and how to start your own business)

the main thing when determining this moment, remember that IP in the field of production and services should have small volumes.

So, the list of activities falling under the patent system, which is formed by the general features of the services offered:

sewing and repairing clothes;
beauty industry (SPA-salons, hairdressers);
automobile services (car service, etc.);
maintenance of mechanical products and household appliances;
the sphere of education, upbringing, caring for sick people;
minor construction services (window repair, carpentry);
manufacturing items to order (keys, locks, etc.);
transport service related to the transport of passengers and goods;
agricultural vegetable processing services;
catering (in small institutions);
security, patrol services, as well as the work of watchmen.

We offer to download and familiarize yourself with the classifier of types of PSN activities.

Download all types of activities covered by patent for IP (2018-2019 year)

7. Patent Duration - Renewal Procedure and Recent Changes 📰

2016 year pleased individual entrepreneurs with their changes, which provide them with the right to determine the duration of the patent themselves.

However, there is still a limitation, and this concerns the maximum period of time when an SPE can act, namely 1 (one) calendar year.

In order to renew a patent, you must again contact the tax authority and apply for an extension of the period following the same procedure as with its receipt.

It is important to remember that you can apply for a patent extension no later than December 20 (twentieth). Late treatment or even payment of the fee leads to the invalidity of the patent.

Besides the fact that a patent can be extended, it can also be stop. This happens when the individual entrepreneur refuses the patent or when payment has not been made in a timely manner.

8. How to get a patent in 2019 + example (sample) of a patent

The tax code has not changed much in the section dealing with the procedure for obtaining a patent.

As before, it is also necessary to file an application with the tax authority and attach a passport. But now there is no need to go directly to the tax authority.

You can send a statement by e or ordinary mail or even transmit it through a representative, for this, however, you need a power of attorney for him.

As for the deadlines, they are also unchanged. 5 (five) days for consideration of the application, and if the individual entrepreneur has previously carried out activities, then the application must be submitted no later than ten days before the start of activities falling under the PSN.

Also, the rule adopted a year ago still applies - the patent is valid only within the municipality where it was granted.

Sample patent for IP

An example (sample) of a patent for IP

9. What is the value of a patent in 2019

To calculate the amount that is paid for a patent, the general formula should be used. The amount of tax will depend on the tax base, which is determined in accordance with the specific type of activity, as well as on the number of months during which the patent is valid.

That is, the formula has the following form:

Tax amount = NB (tax base) * 6% (PSN rate) * number of months (patent validity period) / 12 months.

It is important to pay attention to the fact that a year ago the right was granted by the municipality to establish its own patent payment amount, regardless of how much it is in the entire region.

There is pros in terms of size, the cost, because the smaller the city, the lower the price.

But there is also minus, it consists in the fact that a patent is valid, as mentioned above, only within one municipal entity.

10. The calculation of the value of the patent - 2 illustrative examples of the calculation

If we consider the actions of the formula by examples, then we should apply the calculation both for the full year, and for its part.

First option - patent validity 12 (twelve) months. Everything is simple here. The tax base will simply be multiplied by six percent. For example, NB - 500,000, therefore, 500000*6%=30000 - such will be the cost of the patent, since all 12 (twelve) months are involved.

The second option is the validity of the patent. less than a year (eg 4 (four months). In this case, the formula will look like this: 500,000 (NB) * 6% * 4/12 = 10,000. In addition to the general formula, you can use the calculator, which is available on the website of the Federal Tax Service (patent.nalog.ru/info/).

11. Patent payment due date in 2019

Payment of a patent is possible in several ways, depending on how long it was granted.

If it is received for a period that is less than 6 (six) months, then you need to make payment until the end of its validity, that is, within six months.

If the patent is valid from 6 (six) to 12 (twelve) months, then here the time period is divided into two parts. One third of the tax amount must be paid within 90 (ninety) days from the date of receipt of the patent, and the remaining amount before the expiration of its validity.

Moreover, if the payment term falls on festive or output day, then it should be carried out in advance, and not after these days.

Payment for a patent can be made at any branch of Sberbank, for this it is enough to know the name, legal address and TIN of an individual entrepreneur.

12. Reporting and tax accounting for PSN

In 2016-2017, there were provisions that IPs that switched to the patent system of taxation are not at all obligated to somehow conduct accounting of own income, including use cash registers, and report to the tax office.

Currently, the only thing needed is revenue books(KUDiR) to be conducted for each individual patent.

However revenue booksnot require certification or registration with tax authorities (not served to them for control).

All this is necessary to fix all monetary transactions, so that in case of which it could be provided as evidence. It is also recommended to use the services of acquiring.

In addition to this kind of tax accounting, there is a concept of reporting. In ordinary cases, taxpayers are required to provide tax returns, which record all the information about expenses, incomes and tax deductions of an individual.

As for individual entrepreneurs at PSN, they are exempted from this obligation, that is, they are not burdened by any tax operations (VAT(except in some cases) Personal income tax, property tax (which is used in entrepreneurship)) during the implementation of its activities, with the exception of maintaining books accounting for income.

SP on PSN is obliged to pay VAT when:

the implementation of activities that do not fall under the PSN regime;
upon delivery and delivery of goods to the territory of the Russian Federation;
implementation of activities within the framework of a simple partnership agreement, trust management (according to Article 174.1 of the Tax Code of the Russian Federation)

If an individual entrepreneur combines the “simplified” (USN) and PSN modes, then at the end of the year he needs to submit a USN declaration. About the simplified tax system for individual entrepreneurs, as well as what taxes an individual entrepreneur pays for a simplified tax system, whether a cash register is required for an individual entrepreneur for a simplified tax system, and what reports should be submitted read in our article.

At the same time, income from “simplification” for tax purposes determined excluding income from entrepreneurial activity in respect of which the SPE is applied.

13. Combination of PSN with other IP taxation systems

The patent tax system is very similar to the equally common Single imputed income tax.

Similar features are manifested in the fact that in the first and in the second case there is a clear list of types of activities that are allowed when using one or another special regime.

Of course, this list of activities does not overlap, that is, the same points cannot be found in the two modes (both in the PSN and the UTII), this is the whole point of differentiation.

If we talk about the simultaneous use of PSN of other systems, then this is allowed by the laws of the Russian Federation.

The main thing to remember is that not allowed apply several modes for one type of activity, and the account must be kept for each system separately.

14. Loss of patent rights 📛

As stated above, there is 2 (two) conditions terminate a patent.

The first is the decision of an individual entrepreneur, the second is a violation of the established rules.

If the first option can be considered a peaceful solution to the issue, then the second comes when there is one of the grounds generated by the actions of the IP, which don't match established requirements:

If income from the beginning of the year was higher than 60 (sixty) million rubles.
If the number of persons working for an individual entrepreneur exceeds the norm in 15 (fifteen) people.
If an individual entrepreneur is timely and in due amount didn't pay per patent.

The presence of any of the listed grounds may easily result in patent recognition. invalid, and accordingly, its action will cease.

Each of the conditions directly depends on the entrepreneur, which indicates the need for constant monitoring of their own activities.

15. Removal of IP from PSN

Deregistration is carried out on the grounds presented above. If the entrepreneur decides on the termination of a particular activity and, accordingly, the application of SPE, he submits an application to the tax authority, which is considered during 5 (five) business days.

If the term of the patent is about to expire, and the IP has not filed an application for either deregistration or extension of the term, then the tax authority independently deregisters the entrepreneur 10 (ten) days before the termination of the special regime.

The day of deregistration is considered the day when the individual entrepreneur switched to the usual taxation system or when he ceased to engage in the type of activity corresponding to the PSN.

16. Conclusion + video on the topic

The entire tax system in Russia is very extensive and has a large number of aspects and reservations.

The existence of special regimes makes it easier for people who provide services, produce goods and carry out various work.

Since there are currently a large number of individual entrepreneurs, because this is one of the most convenient forms of doing business, on this basis, the legislator very specifically approached the development of such a regime as the patent tax system.

Legislation exempts IP from many actions, in in the form of payment of large amounts of taxes, accounting and reporting to the tax authority.

Video: All about the patent tax system for IP

We also recommend that you watch the video, which briefly describes PSN for individuals.

In addition, a lot of questions were asked not by the tax authority, but the entrepreneur, which expands the freedom of entrepreneurs and the popularization of entrepreneurship throughout the country.

Dear readers of RichPro.ru magazine, we will be grateful if you share your wishes, experiences and comments on the topic of publication in the comments below. We wish you all good luck and success in business!