Can an individual entrepreneur involved by an organization apply PSN by type of activity "Services Catering carried out through the organization's facilities that do not have a visitor service hall "if it operates on the territory of the customer's site.
Question: We - production organization. Production area located 300 km from the city. Workers live on site throughout the production season. There is no desire to organize food on your own. Engaged IP. Can he apply the PSN for the type of activity "Catering services provided through catering facilities that do not have a visitor service hall" if he operates on the territory of our site?
Answer: Catering services are services for the production of culinary products and (or) confectionery, creating conditions for the consumption and (or) sale of finished culinary products, confectionery and (or) purchased goods as well as leisure activities.
Public catering facilities that do not have a customer service hall are catering facilities that do not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens and other similar catering outlets.
Thus, if an entrepreneur provides services for the preparation of meals and the creation of conditions for its consumption directly on the territory of the organization, then such activities can be classified as activities for the provision of catering services for the purposes of applying the patent taxation system (PST).
If an individual entrepreneur cooks food on his own territory, and then delivers hot meals of his own production on order (on the basis of a concluded contract) to the territory of the organization, then such activities can be qualified as services of cooks for cooking dishes at home for the purposes of applying PSN.
Rationale
Who can apply the patent system of taxation
For what types of activities a patent is issued
The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, the constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Codes for types of activities and codes for services that are related to household are listed in the lists approved by Decree of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). You can view the full list of services that are subject to SPE in your subject in the regional law. A selection of such laws is in the table.
If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.
Our company sells drinks (hot tea, coffee) and homemade products (buns, hot dogs) through a kiosk. They reported on this activity under the “imputation” as for public catering without a visitor service hall. But according to the results of the on-site inspection, the inspectorate charged us additional payments under the general taxation regime, indicating that conditions for the consumption of dishes were not created on the territory adjacent to the kiosk, which means that our activity is not recognized as the provision of catering services for the purposes of applying UTII. Are the actions of the tax authorities legal?
We believe that the actions of the tax authorities are illegal, but they will most likely have to be challenged in court. It is possible that pre-trial proceedings in the regional tax office, since there is a letter from the Federal Tax Service of Russia, in which the tax authorities came to the conclusion that in order to apply UTII, the company is not required to create conditions for food consumption.
Catering in terms of the Tax Code
The taxation system in the form of UTII can be applied, in particular, to business activities in the provision of catering services carried out through catering facilities with a customer service hall of up to 150 sq. m and through facilities that do not have a visitor service hall (subclauses 8 and 9, clause 2, article 346.26 of the Tax Code of the Russian Federation).
Nevertheless, in later clarifications, the Ministry of Finance of Russia indicated that one of the conditions for classifying activities for the manufacture and sale of culinary products as public catering services is the creation of conditions for the consumption of such products on the spot (letters No. 03-11-09/233 dated 01.07.
To date, specialists from the Russian Ministry of Finance still adhere to this position. True, she argues differently. The fact is that the arguments in favor of this approach appeared among officials with the entry into force on January 1, 2012 of the new GOST R 50647-2010 “Public catering. Terms and definitions”, approved by the order of Rosstandart dated November 30, 2010 No. 576-st. In this document, the concept of catering establishments has been changed. Now they are understood as objects economic activity, intended for the manufacture of catering products, creating conditions for the consumption and sale of catering products. Previously, in order to be called a catering enterprise, a company had to produce, sell and (or) organize the consumption of food.
Specialists of the Ministry of Finance of Russia took advantage of this immediately. In a letter dated January 23, 2012 No. 03-11-11/10, they indicated that the activities of a catering facility, both with and without a customer service hall, regardless of location and type, provide for the organization of consumption of products purchased by customers on the spot. In our opinion, for the legitimate application of this approach, at least an adjustment to the provisions of Art. 346.27 of the Tax Code of the Russian Federation. Otherwise, it may turn out that catering facilities without a service hall that could be transferred to the payment of UTII do not exist at all.
It should be noted that prior to January 1, 2012, the legislation did not contain provisions from which it could be concluded that in order to transfer a catering facility to “imputation”, it is necessary to create conditions for the consumption of culinary products. And yet, when appealing the decision of the tax authorities to a higher authority, we recommend giving additional arguments in favor of the fact that the organization created the conditions for the consumption of the culinary products sold, for example, by issuing products in disposable tableware(plates, cups) and with disposable cutlery. After all, the requirement to create conditions for food consumption does not necessarily imply the allocation of a special area for this. On the contrary, such an approach is currently contrary to the provisions of the Tax Code of the Russian Federation.
Today it is no secret to anyone that it is more profitable to pay UTII than general regime taxes or the simplified tax system. Therefore, many people want to become “sponsors”, but not everyone succeeds. The fact that the activity carried out by the taxpayer is mentioned in the coveted list of “imputed” types of activity is not yet a guarantee of the transition to UTII. It may well turn out that the type of occupation of the taxpayer (although it is called the same as in the list) does not correspond to the definition of this type of activity, given in Chapter 26.3 of the Tax Code of the Russian Federation.
I. Kiryushina
Consider the above on the example of public catering.
The UTII system can be applied to the provision of catering services through catering facilities:
- with an area of a visitor service hall of no more than 150 sq.m for each such object (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation);
- not having a visitor service hall (subclause 9, clause 2, article 346.26 of the Tax Code of the Russian Federation).
In other words, the Tax Code of the Russian Federation connects the possibility of using UTII for this type of activity with the presence of two circumstances:
1) provision of public catering services as such;
2) provision of these services through a visitor service hall or another facility that does not have a visitor service hall (kiosk, tent, etc.).
Public catering services include services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities (Article 346.27 of the Tax Code of the Russian Federation).
Everyone knows what the process of making culinary products is, and, as a rule, it does not need explanations. Although there are exceptions.
For example, an organization that manufactures and sells freshly squeezed juices has doubts about the type of activity it carries out.
In response to her request, the Ministry of Finance of Russia quite rightly attributed her activities to the provision of catering services (letter dated April 28, 2007 No. 03-11-05 / 85).
Note that Chapter 26.3 of the Tax Code of the Russian Federation does not contain a specific list of public catering services. Therefore, in case of difficulties in qualifying the activities carried out by the organization, the Ministry of Finance of Russia proposes to refer to the All-Russian classifier of services to the population OK 002-93, approved by the Decree of the State Standard of Russia dated June 28, 1993 No. 163 (letter dated June 15, 2007 No. 03-11-04 / 3/218).
For example, organizations that feed and serve customers along the way passenger transport, provide catering services (code 122308 OKUN).
About what is meant by creating conditions for the consumption of finished culinary products, we already wrote in issue 5 of the journal "Small Accounting" for 2006.
A public catering facility with a visitor service hall is a building (part of it) or a building intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities.
If the enterprise does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, then it provides catering services through an object that does not have a customer service hall. This category includes kiosks, tents, vending machines and other similar public catering outlets (Article 346.27 of the Tax Code of the Russian Federation).
There is no doubt that the activities of those organizations and entrepreneurs who feed visitors in restaurants, cafes, canteens, snack bars, bars, etc. are subject to transfer to UTII. The same can be said about those who make culinary products and sell them to consumers - individuals.
But in this article we will talk about “non-standard” catering. With this term, we decided to unite all those who cannot be attributed to public catering in its generally accepted sense. In addition, “unusual” situations that an ordinary caterer can get into will be considered.
Everyone wants to eat, always and everywhere: at work and at school, on weekdays and holidays, on a cruise and at a conference. This list can be continued indefinitely.
Accordingly, there are companies that are ready to prepare food for a certain fee (from their products or from the customer’s products), deliver it to the right place (or cook it at the place specified by the customer), organize the consumption of culinary products (set the table, distribute dishes, etc.), serve customers.
Is your activity entrepreneurial?
Public catering as a type of entrepreneurial activity is transferred to UTII. Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services (Article 2 of the Civil Code of the Russian Federation).
In the event that the provision of catering services meets the signs of entrepreneurial activity, UTII may be applied to these services.
According to the opinion of the Ministry of Finance of Russia, stated by him in a letter dated 17.04.2007 No. 03-11-04 / 3/118, one of these signs is the collection of payment from employees for lunches.
From this follows the conclusion: the provision of catering services for employees of the organization, which is carried out for a fee by deducting the cost of meals from wages, is recognized as an entrepreneurial activity and certain conditions may be subject to VAT.
However arbitrage practice refutes such a conclusion (see, for example, the decisions of the Federal Antimonopoly Service of the West Siberian District dated March 22, 2007 No. F04-1693 / 2007 (32724-A03-7), the North-Western District dated December 19, 2005 No. A56-33205 / 04, the Ural District dated June 13, 2007 No. F09-4380 /07-C3 No. A71-7930/06).
The fact that the organization does not carry out entrepreneurial activities, according to the courts (decisions of the Federal Antimonopoly Service of the Volga-Vyatka District of July 9, 2007 No. A43-17482 / 2006-30-469, of the West Siberian District of March 22, 2007 No. F04-1693 / 2007 (32724-A03-7), dated 14.03.200 6 No. F04-1018 / 2006 (20540-A27-23), the Central District of April 13, 2007 No. A09-6535 / 06-15), the following facts testify:
- the cost of meals is deducted from the wages of employees;
- the canteen serves only employees of the enterprise and was created solely for this purpose;
- the dining room is located on the territory of the enterprise, which excludes the possibility of access to it by unauthorized persons;
- the purpose of the canteen is not to make a profit.
The customer of services is a legal entity
A contract for catering services is usually concluded between a catering company and a legal entity, while individuals use the services provided (the specifics of catering are such that otherwise is simply impossible).
In our opinion, it does not matter who is the customer under the contract: a legal entity or an individual. The content of the services provided is important.
In this case, the nature of the activity of a public catering enterprise does not change: it does not matter who it serves - visitors "from the street" or seminar participants (tourists, employees of the enterprise, etc.).
Thus, a public catering enterprise can be transferred to UTII, provided that the remaining requirements for this type of activity in Chapter 26.3 of the Tax Code of the Russian Federation are met.
The organization entered into an agreement with a cafe to hold a banquet on the occasion of the anniversary of the organization. The area of the cafe service hall is 120 sq.m. The cafe provided a standard set of services to those invited to the banquet.
In this case, this activity of the cafe is subject to transfer to UTII.
Cashless payments
What if the customer paid for catering services by bank transfer? Can this fact prevent the organization from transferring to UTII?
No, he can not.
The issue of applying UTII in relation to catering services does not depend on the source of financing and the form of payment for these services (letters of the Ministry of Finance of Russia dated 06/01/2007 No. 03-11-04 / 3/190, dated 22.02.2007 No. 03-11-05 / 34, Resolution of the Federal Antimonopoly Service of the Central District of 07/05/2006 No. 818).
Thus, for the purposes of applying UTII, any form of payment is suitable: cash by bank transfer, a mixed form of payment (part of the money for payment comes from the client in cash, and the other part he pays by bank transfer).
Is there an object? - That is the question
When a catering company provides a full range of services (from the manufacture of culinary products to serving visitors), the taxation regime depends on where the finished culinary products are consumed.
If services are provided through a catering facility that meets the requirements of Chapter 26.3 of the Tax Code of the Russian Federation, then in this case the organization is subject to transfer to UTII for this type of activity.
Note! The organization must have this object on some legal basis (for example, ownership or lease).
If catering services are provided by an enterprise through an object owned (owned) by a third-party organization, then this enterprise has no grounds for applying UTII (see, for example, letter of the Ministry of Finance of Russia dated May 14, 2007 No. 03-11-04 / 3 / 156).
There is a canteen on the balance sheet of the enterprise, but there are no cooks on the staff of the enterprise. In order to organize catering for employees, the enterprise enters into an agreement with a catering plant. The functions of the workers of the plant include preparing meals, serving visitors. The premises of the canteen plant does not rent.
If we follow the position of the Ministry of Finance of Russia, then the plant must pay taxes in accordance with the general regime or the simplified tax system.
No object
For those catering workers who provide their services not through catering facilities, UTII “does not shine”.
If the activity of a catering enterprise is limited to only preparing meals and delivering them to the place of consumption (for example, “office meals”, “pizza at home”), then such activity is not considered as an “imputed” type of activity.
Representatives of the financial department share this point of view (letters of the Ministry of Finance of Russia dated July 3, 2006 No. 03-11-02 / 150, dated December 20, 2005 No. 03-11-05 / 122).
However, one can argue with the arguments that the Russian Ministry of Finance cites in its justification.
The company manufactures culinary products and sells them to consumers. Its activities, in our opinion, meet the definition of catering services. But these products are not sold through a catering facility (the company does not have one). It is for this reason that the enterprise is not subject to transfer to UTII for the type of activity “provision of catering services”.
According to the Ministry of Finance, when delivering meals to a home or office, the conditions for the application of UTII in relation to retail trade are not met (see letter dated 20.12. 2005 No. 03-11-05 / 122).
Let's take another case.
The catering company manufactures culinary products and delivers them to schools and temporary detention facilities.
The Ministry of Finance believes that the enterprise does not provide catering services, as defined by Chapter 26.3 of the Tax Code of the Russian Federation, because schools and temporary detention facilities do not have specially equipped premises for the consumption of prepared culinary products (canteens), as well as separate facilities for its sale (kiosks, tents, etc.) (clause 2 of the letter of the Ministry of Finance of Russia dated 03.07.2006 No. 03-11-02 / 150).
In our opinion, the determination of the taxation regime for an enterprise in no way depends on the presence (absence) of a catering facility at the customer (school). But what is really important is whether the enterprise itself has such an object.
And if the enterprise does not have such an object, then its activities for the provision of catering services are not transferred to UTII.
A public catering enterprise (restaurant) enters into an agreement with the company that it will serve the participants of the seminar during the three days of the seminar. Catering services will be provided in one of the premises of the building rented by the company for the seminar.
For such catering services, a restaurant cannot be converted to UTII. He must pay taxes under the general taxation regime or under the simplified tax system.
Some organizations find themselves in a very unfair situation.
These are those organizations that provide catering services in a place specially designed for this - in a restaurant. But their trouble is that the restaurant is located on a ship or a train. Therefore, it is not part of a building or structure, as required by the definition of a catering facility. Therefore, activities for the provision of public catering services on vehicles cannot be transferred to the payment of UTII (letters of the Ministry of Finance of Russia dated 06/15/2007 No.
The law is strong, but it's law. Let's hope that legislators will eventually eliminate the existing misunderstanding.
In the event that an organization purchases ready-made culinary products from other catering enterprises and delivers them to individuals, it, in our opinion, is not engaged in the provision of catering services. Therefore, the organization cannot be transferred to the payment of UTII. This is due to the fact that in this case the main component of catering services is missing: the organization itself does not produce anything.
Representatives of the Ministry of Finance of Russia, explaining a similar situation (see letter dated July 25, 2007 No. 03-11-04 / 3/295), believe that the organization's activities cannot be classified as catering services, since it does not correspond to the definition of this concept given in Chapter 26.3 of the Tax Code of the Russian Federation.
They continue to insist that the hallmark of catering services is the consumption of ready-made culinary products on the spot, which follows from the provisions of Art. 3 State standard RF “Public catering. Terms and definitions” (GOST R 50647-94).
This approach seems to us more than controversial, since if there is a definition of catering services in Chapter 26.3 of the Tax Code of the Russian Federation, there is no need to refer to GOST.
Retail trade in the sense that chapter 26.3 of the Tax Code of the Russian Federation gives to this concept is also not formed by the activities of the organization, since it does not have an object of trade organization.
In our case: the area of the room is 85 sq.m, but the tables are located in the hall less than 50 sq.m, the remaining 35 sq.m is the entrance group, the kitchen and the bar where visitors can also buy coffee to go, for example!
Hello. I will support my colleague and add that, judging by the explanations of the Ministry of Finance, the service area is directly distinguished from all other areas. Here is an example of one of them:
Question: An individual entrepreneur provides catering services and applies the simplified tax system. IP rents a room of 70 sq. m. The organization from which the premises are rented is not a public catering facility. Is an individual entrepreneur entitled to switch to the patent taxation system from 2013?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATIONThe Department of Tax and Customs Tariff Policy has considered the appeal on the application of the patent system of taxation and reports the following.
In accordance with paragraphs. 47 paragraph 1 of Art. 346.43 of the Tax Code Russian Federation(hereinafter referred to as the Code), the patent taxation system can be applied to the entrepreneurial activities of individual entrepreneurs in the field of public catering services provided through public catering facilities with a visitor service hall area of not more than 50 square meters for each public catering facility.
According to paragraphs. 6, 13 and 14 paragraph 3 of Art. 346.43 of the Code, the area of the visitor service hall is understood as the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents.
Public catering services are understood as services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in paragraphs. 3 p. 1 art. 181 of the Code.
A public catering facility with a visitor service hall means a building (part of it) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities.
At the same time, according to paragraph 4 of Art. 346.43 of the Code for the purposes of Ch. 26.5 of the Code, inventory and title documents include any documents available to an individual entrepreneur for an object of a stationary trading network (public catering establishments) containing information on the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, schemes, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).
Thus, if an individual entrepreneur provides the above catering services in a room that has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, the area of \u200b\u200bwhich is not more than 50 square meters, then an individual entrepreneur in terms of providing such catering services has the right to apply the patent taxation system.
If the leased premises in which public catering services are provided, according to the lease agreement, do not have a specially equipped premises (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, then an individual entrepreneur is not entitled to apply the patent taxation system in relation to such public catering services.
Since 2013, a new chapter 26.5 "Patent taxation system" has been introduced into the Tax Code of the Russian Federation
Patent taxation system– is a Special Tax Regime for Individual Entrepreneurs, which provides for exemption from such taxes as:
- Personal income tax in part of entrepreneurial activity subject to a patent
- Tax on the property of individuals in terms of property used in activities that have passed under a patent
- VAT in relation to activities under a patent (subject to payment Value added tax in case of import operations, in case of operations in accordance with a simple partnership agreement, as well as when performing the duty of a tax agent)
- Other special regimes are also being replaced, such as the simplified tax system and UTII in terms of the Patent
The patent system is applied to individual entrepreneurs working independently or with employees with an average number of not more than 15 people for the tax period (from 01/01/2014, the average number of employees is calculated according to the Guidelines approved by Rosstat Order N 428 of 10/28/2013). This takes into account both labor and civil law contracts. The number of 15 employees is taken into account for all types of activities of the entrepreneur (not only for the patent). Tax period - a year or other period for which a patent is issued.
Place of obtaining a patent
An application for a patent is submitted either to your tax office (where a citizen is registered as an individual entrepreneur), or to any tax office of another subject of the Russian Federation, where it is planned to conduct activities on the basis of PSN. A patent is valid only on the territory of the subject of the Russian Federation in which it was received. You can get several patents, both in one subject of the federation for different types of activity, and in different subjects with the same type of activity. For such a type of activity as cargo transportation, it is enough to obtain one patent (at the place of registration). According to the Ministry of Finance, in the regions along which transport routes pass and at delivery destinations, additional patents do not need to be purchased.
Application for a patent
Since 2014, the procedure for applying for a Patent has been clarified, except for filing 10 days before the start of activities subject to the Patent taxation system, the right to transfer from the moment of registration of a new entrepreneur has been added. Wherein, registration of an entrepreneur takes place simultaneously with the filing of an application for a patent. Thus, the term of a patent can begin within a month and be valid until the corresponding date of the last month of the patent. For example, if the Patent ends on December 20, last days year, a different system of taxation will apply. It follows from this that it is better to combine the Patent and the simplified tax system in order to reduce possible taxes and reporting.
Attention! on 2018 year valid new form statements. New edition entered into force on September 29, 2017.
I post a link to the Consultant Plus, to check the relevance of the statements: in Consultant Plus.
The application form was recommended in 2014, but since 2015 the application has been approved by the federal body executive power authorized for control and supervision in the field of taxes and fees (FTS of Russia). A closed list of grounds for refusing to grant a patent is specified in paragraph 4 of Article 346.45 of the Tax Code of the Russian Federation.
Filling examples:
- Download example: for cargo transportation in the Moscow region (filling in for submission along with IP registration)
- Download example: Patent Application 2014 for cargo transportation in Moscow (filling in for submission along with IP registration)
I often come across such a case: when applying for a PSN, the tax authorities are asked to provide an additional lease agreement or other documents confirming the activities under the patent. This request is illegal, if you encounter something like this, demand an official refusal to accept the application, indicating the reasons with references to the articles of the law. Should work.
Another example from personal practice: data on individual entrepreneurs from another region did not appear in the tax database, on this basis they did not want to accept the application) they asked to come later, in a week, etc. This is also all internal problems IFTS and you do not concern. It is treated in the same way, demand written refusal.
Trucking Patent Tip:
When concluding contracts for cargo transportation services, do not include an expedition clause - this is a different activity and does not fall under a patent, with all the consequences (additional taxation under a different system, fines, penalties).
Tax rate for PSN
- 6% of potential income. The amount of tax does not depend on the amount of revenue or sales, but is calculated as the product of the amount potential income from the law of the corresponding subject of the Russian Federation at a rate of 6%.
- 0% in relation to activities for which the so-called " tax holidays"
Patent issuance period
From the moment of filing the application, the tax office is obliged to issue a patent within 5 (five) days. Thus, the Patent should be in your hands approximately 5 days before the start of its validity. If an application for a patent was submitted along with documents for state registration of IP, then five days after the date of registration.
Patent duration
At his choice, the entrepreneur has the right to indicate in the application for a patent the period for which he wants to receive it. The maximum possible period is 12 months, the minimum possible period is one month. The time limit is the end calendar year, i.e. December 31 of each year is the last possible date for the validity of the Patent.
Registration with a Patent
What does the Law say about this: article 346.46. Accounting for taxpayers. Registration takes place on the basis of the same Application for a Patent, within the same 5 five days. You don't need to provide anything extra.
I came across such a case: when applying for a Patent outside the place of registration of an entrepreneur, the tax office was asked to first register, and then file an application after 5 days. I advised the client to demand a written refusal indicating such a requirement, and everything was quickly resolved.
Patent cost
The cost of patents depends on local laws. A new service for calculating the cost of a Patent on the website of the Federal tax service: patent cost calculation
Patent payment
Taking into account the changes made since 2015 to Article 346.51 of the Tax Code of the Russian Federation, payment is determined in the following order:
- if the patent is obtained for a period of less than six months, the entire amount is paid in full before the expiration of the patent.
- if the term of the patent is from six or more months to a year, then one third of the tax amount is paid within a period of up to 90 calendar days from the beginning of the application of the patent system of taxation, and the remaining part (in the amount of two-thirds) until the day the patent expires.
Note: usually the procedure and amounts of tax payable are indicated by the tax authorities on the reverse side of the document confirming the right to apply the patent.
Note: since 2017, the clause depriving the right to apply the Patent in case of late payment of tax has been canceled.
Download details for paying for a patent in the Lyubertsy region: Receipt. You can pay at any branch of Sberbank of Russia or by payment order through the current account of the individual entrepreneur.
Patent and Insurance premiums
Under the Patent taxation system, there is no possibility to reduce the cost of PIT by paid insurance premiums, both from employees and from the fixed contributions of the entrepreneur. This feature must be taken into account when comparing with other IP tax regimes. When combined with the Simplified Taxation System, the PSN does not restrict the right to reduce the tax on the simplified tax system by the amount of insurance premiums paid for an individual entrepreneur.
Patent and Trade Fee
Entrepreneurs applying the PST for activities subject to the Trade Duty in Moscow from July 01, 2015 will be exempt from paying the Trade Duty in respect of these types of business activities using the relevant objects of movable or immovable property.
Reduced insurance premiums with a Patent
Installed federal law No. 212-FZ dated July 24, 2009 "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.
Article 58 " Reduced rates insurance premiums for certain categories of payers of insurance premiums in the transition period of 2011-2027, "paragraph 14 provides for individual entrepreneurs applying SIT, ( excluding retail; catering services and rental of residential and non-residential premises), during 2014-2018 the following preferential rates of insurance premiums for employees:
- Pension Fund of the Russian Federation - 20.0 percent
- Social Insurance Fund of the Russian Federation - 0.0 percent
- Federal Compulsory Medical Insurance Fund - 0.0 percent.
Thus, for other types of activities, when applying a patent from an individual entrepreneur making payments and other remuneration to individuals, the amount of insurance premiums from these payments is 20%.
An additional 1% of contributions from income exceeding 300,000 rubles must be calculated based on the amount of "potentially receivable income" specified in local laws. Actual revenue does not affect this type of contribution to the FIU if you apply only the Patent tax system.
Patent and Cashier
May not be used cash machine. (So far, the only tax regime for Moscow that allows you to work without a cash register, since UTII does not apply on the territory of the city of Moscow). The rule is valid until mid-2018. From now on, all entrepreneurs, even those using special regimes, will be required to use the new online cash registers. Even now, if the Patent is used for the provision of personal services, the same rule applies as for UTII, i.e. you need to use either BSO - strict reporting forms, or a cash register.
Patent and settlements with legal entities
For the patent system, there is no difference in settlements with individuals or legal entities. Services, works and goods can be offered both to individuals and organizations.
Patent and USN
It is possible to use these two special tax regimes together. As well as the combination with the common system and UTII. Since 2017, the procedure for switching to a different taxation regime has been clarified in case of loss of the right to apply the SIT. When combined with the simplified tax system, you can fly off the Patent only to Simplified. Thus, a legal incident was eliminated, in which an entrepreneur simultaneously found himself on two incompatible taxation regimes: OSNO and STS.
patent declaration
Not served.
Accounting
Not conducted.
tax accounting
A book of accounting for the income of an individual entrepreneur applying PSN is kept (it is kept for each patent separately, it is not submitted to the tax office and is not certified).
Restrictions on the Right to Assign and Use a Patent
Applies to Sole Proprietors only.
A closed list of activities prescribed in the Tax Code (may be supplemented by the laws of the Subjects of the Russian Federation).
It is impossible to apply the above types of activities, if they are carried out within the framework of a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property.
It is used with an average number of up to 15 employees.
The maximum annual income is not more than 60 million rubles for all types of entrepreneurial activities, for a patent and the simplified tax system.
Retail restrictions:
- Excisable goods (passenger cars; motorcycles with engine power over 112.5 kW 150 hp; gasoline; diesel fuel; engine oils for diesel and (or) carburetor (injection) engines);
- Food and beverages, including alcoholic beverages, both in the manufacturer's packaging and packaging, and without such packaging and packaging, if they are sold in bars, restaurants, cafes and other public catering facilities;
- Sale of gas, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type;
- Trade in goods according to samples and catalogs outside the stationary trading network (including in the form of postal items(parcel trade), as well as through teleshopping, telephone and computer networks);
- Broadcast medicines on preferential (free) prescriptions, as well as products own production(manufacturing).
Letter from the Ministry of Finance No. 03-11-09/22399 dated May 13, 2014 clarifies the application of PSN in the retail trade through retail outlets located in shopping malls, shopping malls, administrative, industrial and educational, etc. buildings, on the territory of retail markets and fairs, as well as through the objects of a non-stationary trading network.
The letter determines that shopping malls and shopping centers in themselves are not objects of a stationary trading network. Hence, retail in them cannot be transferred to the patent system of taxation. However, retail trade through shops and pavilions located in shopping centers and shopping malls and through objects of a stationary trading network that do not have trading floors ( retail markets, fairs, kiosks, tents, vending machines), the concepts of which are given in paragraph 3 of Article 346.43 of the Code, the patent system of taxation may be applied.
Individual entrepreneurs trading through objects of a non-stationary trading network (boxes, containers and other similar objects of trade) located in buildings, structures and structures that are not named in paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation are not entitled to apply the patent taxation system.
This letter is mandatory for use by the tax authorities, so we advise you to pay attention to the name of the object of trade in your title documents (lease agreements).
Loss of the right to apply the Patent system
Let's list all the reasons in more detail:
- (The item has been canceled since 2017.) If the terms for paying the Patent are violated.
- If the annual sales proceeds are exceeded (no more than 60 million rubles). Income from patents and the simplified tax system is taken into account if the entrepreneur combines these regimes.
- If the average number of IP employees is exceeded (no more than 15 people).
In case of loss of a patent, it can be restored only from the next year.
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Patent in the Moscow region data 2013, 2014, 2015, 2016 and new 2017
The cost of a patent, determined by legislators near Moscow, is divided depending on:
- on the number (average number) of employees:
- The least you have to pay individual entrepreneur applying PSN and working without employees - 12 528 rubles.
- The next gradation is from 1 to 3 employees - here you have to pay from 21212 rubles(Excursion services) up to 60498 rubles(Chasing and engraving jewelry and Manufacture of products of folk art crafts).
- And the last level of the cost of the patent: from 4 to 15 employees inclusive. Tax starts from 35693 rub.(Ceremonial services) to 253888 rub.(Retail trade with a hall up to 50 sq.m.)
- on the number of vehicles used for the transport of goods and passengers;
- from the area of residential and non-residential stock owned by an individual entrepreneur, intended for leasing (hiring).
For other types of activities, the annual cost of a patent can be calculated by multiplying the potential annual income by the tax rate - 6%
- Download the full text of Law N 164/2012-OZ as amended for 2017 " "(As amended by the Law of the Moscow Region of November 28, 2016 N 142/2016-OZ)
- Download the full text of Law N 164/2012-OZ as amended in 2015-2016" ON THE TERRITORY OF THE MOSCOW REGION"(as amended by the Law of the Moscow Region of November 26, 2014 N 153/2014-OZ)
- Download the full text of Law N 164/2012-OZ as amended in 2014" ABOUT THE PATENT SYSTEM OF TAXATION IN THE TERRITORY OF THE MOSCOW REGION"(As amended by the Law of the Moscow Region dated 02.10.2013 N 107/2013-OZ)
- Download the full text of Law N 164/2012-OZ as amended in 2013" ABOUT THE PATENT SYSTEM OF TAXATION IN THE TERRITORY OF THE MOSCOW REGION"
Examples:
Patent form for 2014 from the Lyubertsy tax office for retail trade up to three employees:
- IP patent sample- front side.
- IP patent sample- backside.
Patent form for 2014 from the Lyubertsy tax office for retail trade without employees:
- IP patent sample- trade, without workers.
- IP patent sample- trade, without workers (side 2).
Moscow region, changes since 2014
Potentially receivable annual income is increased by the 2014 deflator coefficient equal to 1.053.
The number of activities has been increased: starting from the new year, their number will be 58.
Added new types:
- Furniture manufacturing
- Other furniture manufacturing and repair services
- Other services provided during the repair and construction of housing and other buildings (the list has been updated)
- Dyeing leather coats and jackets
- Services of baths, showers and saunas
- Other services provided in baths and showers
- Other non-production services (the list has been specified)
Patent in Moscow, data of 2014, 2015, 2016
The current version of the law for 2016: " About the patent system of taxation" №53.
Attention! Below is the data for 2015. For current data, see above in the law of Moscow for this year.
The full text of the law of the city of Moscow in 2015 " About the patent system of taxation" №53.
The full text of the law of the city of Moscow in 2014 " About the patent system of taxation"No. 53. Has lost its power.
Text of changes since 2014: Changes in the Moscow Law on the Patent System since 2014
Changes in the law of the city of Moscow No. 53 "On the patent system of taxation" dated October 31, 2012 from 2014:
The types of business activities in respect of which the PSN is applied have been clarified, a paragraph has been added
19.1. Lease (lease) of non-residential premises owned by an individual entrepreneur on the right of ownership (size of potentially possible receipt annual income depending on the area of one separate object):
- up to 100 sq. meters inclusive - 1000 (income in thousand rubles)
- over 100 sq. meters up to 300 sq. meters inclusive - 3000 (income in thousand rubles)
- over 300 sq. meters up to 600 sq. meters inclusive - 5000 (income in thousand rubles)
- over 600 sq. meters - 10,000 (income in thousand rubles)
In total, 65 types of activities have been identified in Moscow; for convenience, we will divide them by the amount of potential annual income:
Activities of PSN in Moscow
- Annual potential income of 300 thousand rubles (the cost of a patent is 18,000 rubles per year):
- Provision of cargo transportation services by car(the amount of potentially receivable annual income per vehicle)
- Provision of services for the transportation of passengers by road (the amount of potentially receivable annual income per vehicle)
- Public education services in courses and tutoring
- Services for the supervision and care of children and the sick
- Services for the acceptance of glassware and secondary raw materials, except for scrap metal
- Manufacture of products of folk art crafts
- Processing of tolling washed wool into knitted yarn
- Dressing of animal skins
- Comb wool
- Grooming pets
- Repair and manufacture of cooperage and pottery
- Protection of gardens, orchards and green spaces from pests and diseases
- Making felted shoes
- Production of agricultural implements from the customer's material
- Manufacture and repair of wooden boats
- Toy repair
- Repair of tourist equipment and inventory
- Services for plowing gardens and sawing firewood
- Repair and manufacture of spectacle optics
- Charging gas cartridges for siphons
- Production and restoration of carpets and rugs
- Residential cleaning and housekeeping services
- Conducting classes on physical culture and sports
- Porter services at railway stations, bus stations, air terminals, airports, sea and river ports
- Cooking services for cooking at home
- Provision of passenger transportation services water transport(the amount of potentially receivable annual income per vehicle)
- Provision of services for the carriage of goods by water transport (the amount of potentially receivable annual income per vehicle)
- Services in green economy and decorative floriculture
- Hunting management and hunting
- Excursion services
- Services of street patrols, security guards, watchmen and watchmen
- Performing translations from one language to another
- Annual potential income of 600 thousand rubles (the cost of a patent is 36,000 rubles per year):
- Repair and tailoring of clothing, fur and leather products, hats and textile haberdashery, repair, tailoring and knitting of knitwear
- Repair, coloring and tailoring of shoes
- Manufacture and repair of metal haberdashery, keys, license plates, street signs
- Repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products, replacement of batteries in electronic watches and other devices
- Production and repair of furniture
- Maintenance and repair of vehicles and motor vehicles, machinery and equipment (the amount of potentially receivable annual income per: one individual entrepreneur; one employee)
- Repair of housing and other buildings
- Manufacture of assembly, electrical, sanitary and welding work
- Services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass
- Veterinary Services
- Engraving works on metal, glass, porcelain, wood, ceramics
- Manufacturing and printing business cards and invitation cards for family celebrations
- Copy-multiplying, binding, stitching, edging, cardboard work
- Repair of jewelry, bijouterie
- Chasing and engraving jewelry
- Monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, dubbing of musical and literary works on magnetic tape, CD
- Residential Interior Design and Art Services
- Pay toilet services
- Services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation)
- Services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works)
- ritual services
- funeral services
- Annual potential income of 900 thousand rubles (the cost of a patent is 54,000 rubles per year):
- Hairdressing and beauty services
- Dry cleaning, dyeing and laundry services
- Services of a photo studio, photo and film laboratories
- Other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes)
- Rental Services
- Annual potential income of 1,000 thousand rubles (the cost of a patent is 60,000 rubles per year):
- Leasing (hiring) of residential premises, dachas, land plots owned by an individual entrepreneur on the basis of ownership (the amount of potentially receivable annual income per one separate object)
- Leasing (renting) of non-residential premises owned by an individual entrepreneur on the basis of ownership (the amount of potentially receivable annual income depending on the area of one separate object): up to 100 sq. meters inclusive. Over 100 sq. meters -3000t.r. Over 300 sq. meters - 5000t.r. Over 600 sq. meters - 10,000 tr.
- Annual potential income of 2,000 thousand rubles (the cost of a patent is 120,000 rubles per year):
- Retail, carried out through the objects of a stationary trading network with an area trading floor no more than 50 sq. meters for each object of trade organization (the amount of potentially receivable annual income per one separate trade object)
- The annual potential income is 2,700 thousand rubles (the cost of a patent is 162,000 rubles per year):
- Retail, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network (the amount of potentially receivable annual income per one separate trading object)
- Annual potential income of 3,000 thousand rubles (the cost of a patent is 180,000 rubles per year):
- Occupation private medical activities or pharmaceutical activities by a person licensed for these activities
- Carrying out private detective activities by a licensed person
- Catering services provided through public catering facilities with an area of a customer service hall of not more than 50 square meters. meters for each public catering facility (the amount of potentially receivable annual income per one separate public catering facility)
Patent in the Republic of Crimea
Accepted new law No. 19-ZRK dated 06/06/2014, putting the PSN into effect on the territory of Crimea from July 01, 2014, but not earlier than one month after the official publication.
Download the full text of the 2014 law: " On the patent system of taxation in the territory of the Republic of Crimea"
General (basic) activities for the Patent system from the Tax Code of the Russian Federation
In accordance with the Tax Code of the Russian Federation, you can switch to PSN only by the following types activities (the list can be specified by the laws of the subjects of the federation):
- repair and tailoring of clothing, fur and leather products, hats and products from textile haberdashery, knitwear;
- shoe tailoring, cleaning, dyeing and repair;
- hairdressing and cosmetic services;
- dry cleaning, laundry;
- production and repair of metal haberdashery, keys, license plates, street signs;
- repair and maintenance household appliances, machines and devices, clocks, hardware;
- furniture repair;
- services of a photo studio, photo and film laboratories;
- car service: maintenance and repair of cars and motorcycles, other machines and equipment;
- cargo transportation by road;
- Passenger Transportation by car;
- repair of housing and other buildings;
- services for the production of assembly, electrical, sanitary and welding works;
- glazing of balconies and loggias, cutting glass and mirrors, artistic processing of glass;
- training the population in courses, tutoring;
- services for the supervision and care of children and the sick;
- acceptance of glassware and recyclables (except for scrap metal);
- veterinary services;
- leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the basis of the right of ownership;
- production of products of national art crafts;
- other services of an industrial nature (a large list, including: processing of agricultural products and gifts of the forest; engraving; various services for gardeners; repair: toys, wooden boats, optics, utensils, tourist equipment; battery replacement; charging cylinders for siphons);
- production and restoration of carpets;
- repair of jewelry, bijouterie;
- chasing and engraving of jewelry;
- services for recording speech, etc. on magnetic and electronic media;
- house cleaning, housekeeping;
- decoration of the interior of a dwelling; decoration;
- conducting physical education and sports classes;
- porter services at various stations, airports, ports;
- paid toilets;
- services of cooks in the preparation of dishes at home;
- transportation of passengers by water transport;
- transportation of goods by water transport;
- services related to the marketing of agricultural products;
- services related to the maintenance of agricultural production;
- services in green economy and decorative floriculture;
- hunting management and hunting;
- medical or pharmaceutical activities of a licensed doctor;
- licensed private detective;
- rental services;
- excursion services;
- ritual services;
- funeral services;
- services of street patrols, security guards, watchmen and watchmen;
And of course, several types of retail:
- retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 sq. m. for each point of sale(shops and pavilions);
- retail trade carried out through objects of a stationary trading network that do not have trading floors (retail markets, fairs, kiosks, tents, vending machines), as well as through objects of a non-stationary trading network (delivery and peddling trade and other objects not included in the stationary categories of objects);
Public catering:
- public catering services provided through public catering facilities with an area of a visitor service hall (open areas) of no more than 50 square meters. m. for each catering facility;
- The subjects of the Russian Federation can establish additional types business activities related to household services in accordance with OKUN (All-Russian classifier of services to the population OK 002-93), in respect of which the patent system of taxation is applied, within the boundaries of a particular Subject of the Russian Federation;
The area of the trading floor and the hall for serving visitors is determined on the basis of inventory and title documents, - documents for the object of a stationary trading network (public catering), containing information on the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, schemes, explications, a lease (sublease) agreement for non-residential premises or its part (s), permission for the right to service visitors to the open area and other documents)
Explanation of the concepts used in determining the types of activities of paragraphs 45,46,47 (from the Tax Code of the Russian Federation):
Retail - entrepreneurial activity associated with the sale of goods (including for cash, as well as with the use of payment cards) on the basis of retail sales contracts. The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade;
Stationary trading network with trading floors, - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, designed for retail trade and customer service. To this category shopping facilities include shops and pavilions;
Shop- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
Pavilion- a building with a trading floor and designed for one or more jobs;
Sales floor area- part of the store, pavilion, occupied by equipment intended for displaying, demonstrating goods, carrying out cash settlements and servicing customers, the area of cash registers and cash booths, the area of working places for service personnel, as well as the area of \u200b\u200bpassages for customers. The area of the sales area also includes the leased part of the area of the sales area. The area of auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
Visitor hall area- the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;
Stationary trading network without trading floors, - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used to conclude retail sale contracts, as well as for bidding. This category of shopping facilities includes retail markets, fairs, kiosks, tents, vending machines;
Kiosk- a building that does not have a trading floor and is designed for one workplace seller;
Tent- collapsible structure, equipped with a counter, without a sales area;
Non-stationary trading network- a trading network operating on the principles of delivery and peddling trade, as well as trade organization objects that are not related to a stationary trading network;
Delivery trade- retail trade carried out outside the stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with vehicle. This type of trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;
peddling trade- retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;
Catering services- services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code;
A public catering facility with a visitor service hall, - a building (part of it) or a structure intended for the provision of catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities;
A public catering facility that does not have a visitor service hall, - an object of a public catering organization that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;
open area- a place specially equipped for public catering, located on a land plot.
Free advice on registration and taxes of individual entrepreneurs. Contact at the bottom of the page, or in the group.
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