A trade patent is one of the convenient taxation systems that allows an entrepreneur to profitably do his own thing. The right to conduct business associated with the type of specific activity, citizens gives the Tax Code of the Russian Federation. One of the directions for entrepreneurs is retail trade. The same provision of the Tax Code defines the types of permitted activities that can be implemented through a stationary or non-stationary network.
This article will help to understand the intricacies of the patent system, to learn about the pitfalls of this tax regime without unnecessary and difficult to understand information, which is difficult for a person to understand without a specialized education.
What is a patent?
This is a kind of permission that tax authorities issue to an entrepreneur to engage in certain types of activities during a specific time period. So, for example, a novice manicurist will be able to acquire a patent for a couple of months - this period will be enough to make sure that the services provided are in demand.
To become the owner of a certificate for the right to use this tax calculation system, an individual entrepreneur must meet a number of requirements:
- An individual is registered in the relevant registry.
- The number of employees cannot exceed 15 people.
- The annual profit does not go beyond 60 million rubles.
The legislation of the Russian Federation allows you to simultaneously file an application for registration of an individual as an individual entrepreneur and the choice of a patent tax system. However, it is impossible to use the patent regime if the organization is part of a partnership or implements its activities on the basis of trust in capital.
If an individual entrepreneur loses the grounds for applying this taxation system, he has the right to choose another applicable procedure for paying taxes and fees. At the same time, the tax payment on property, in accordance with its cadastral value, is required to pay the individual entrepreneur, since the provision exempting from this payment was canceled in 2015.
Features of collecting mandatory fees
To date, this system is rarely used. Many novice entrepreneurs do not consider this tax system for their application. A trade patent implies restrictions on the duration of a business, but there is no need to use it:
- monthly and quarterly submit reports to the tax service, the FSS and the FIU;
- keep a strict record of income and expenses;
- fill out tax returns;
- calculate the amount of taxes and fees paid.
This system involves issuing permits for an entrepreneur to carry out a certain type of activity. A patent for IP trade is issued by the territorial tax inspection authorities. The maximum validity of a certificate may be 12 months.
The right to file a patent is initially denied to business owners, which are based on an agreement on joint disposal of capital. When calculating and issuing a patent, the type of entrepreneurial activity is taken into account, and the businessman’s profit for a specific tax period (most often a calendar year) is subject to taxation.
Advantages of the patent system
The process of obtaining a certificate for the right to comply with this tax collection procedure does not require significant financial costs. In addition, an individual entrepreneur always has the opportunity to independently determine the duration of a patent for a specific type of activity. But if a businessman plans to work in several directions at once or in several regions, he must also issue several patents.
For many IPs, an important advantage of obtaining a trade patent is the lack of the need to fill out a tax return and carefully formulate the initial document flow, since under such a regime, income and expenses are not subject to taxation. Each citizen will cope with the calculation of fees and payments without accounting, even if there are employees in the enterprise.
A retailer is not exempt from social insurance payments for his subordinates. With a patent for each employee, the employer must pay 20% to the Pension Fund of Russia. The ability to not pay certain types of taxes is an indisputable plus of the patent system for individual entrepreneurs, but at the same time there are a number of additional nuances. For example, it is necessary to pay VAT in the case of the provision of certain types of work. In addition, property that is on the cadastral balance is taxed. No other contributions are provided by law.
You can apply for a trade patent in any region of the Russian Federation. The municipal authorities do not have the right to reduce the list of permitted activities, but may expand it. Entrepreneurs are not limited to choosing partners for cooperation: they can be both individuals and legal entities.
Moreover, the patent system has many disadvantages. In particular, enterprises cannot receive the right to pay taxes in the established manner: a certificate is not issued to them. But even those individuals who have received a patent are limited by the following conditions:
- the number of employees in the company should not exceed 15 people;
- the area of the room, which is listed as IP, cannot be more than 50 square meters. m;
- in spite of the possibility of obtaining a patent for trade and other types of activity, it is still better for an entrepreneur to keep records of each issued certificate in order to correctly calculate the tax base at the end of the year - it cannot be more than 60 million rubles.
In addition, IPs on the patent system are required to pay taxes in advance, and not based on actual earnings. No matter how many insurance premiums the IP pays, their size will not affect the value of the patent. In addition, this taxation system implies the obligatory payment of value added tax by a person. For entrepreneurs who provide services in the housing sector, it is important to take care of buying a cash register in advance.
If the company, for example, did not receive profit in the current period, that is, worked out at a loss, the cost of the patent will still have to be paid. Yes, there is no need for individual entrepreneurs on the patent system to fill out 3-personal income tax, but this does not mean that you can refuse to conduct KUDIR. The book must necessarily reflect all information about profit for the period during which the patent regime was used.
What is retail
As noted earlier, trade is one of the areas of activity for the implementation of which a patent can be issued. This is a commodity exchange process designed to satisfy consumer needs by purchasing goods or using the necessary services. Retail is the final stage of the movement of goods, where they are delivered to the final customer.
At retail, goods can only be purchased for personal use, and not for entrepreneurial activity. This condition is spelled out in the second part of the Civil Code of the Russian Federation. Retail is perceived as a process in which one person (seller engaged in entrepreneurship) transfers goods for personal consumption to another person (buyer) based on an agreement on transfer of ownership.
When performing trading operations, consumer interests are priority. End-user rights are taken into account not only in the sale of goods and the provision of services, but also in the process of their production. Thus, retail allows you to satisfy the interests of both parties: the consumer receives the missing product, item, service, and the seller receives profit.
You can sell goods and provide related services in fixed or non-stationary networks. The differences between these two concepts are explained by the Federal Tax Service, referring to a letter from the Ministry of Finance on the practical use of a patent.
Retail trade through stationary facilities implies the process of selling goods in a building or part of it, but it is important that the foundation of the structure be firmly connected with the foundation with the ground. That is, a stationary object for trade should have a base as a basis for attachment to the ground.
A stationary sales outlet can only be called a structure in which the corresponding engineering systems and communications are carried out, and in which sanitary and hygienic standards are observed and the functioning of all systems is ensured. A non-stationary retail facility, in contrast, is a temporary structure erected by a person. Such a design, as a rule, has no reason, can be mobile and not connected to communications.
According to tax law, non-stationary objects are designed to support the process of delivery and distribution of goods. By them are meant kiosks, stalls, tents, temporary pavilions. Non-stationary objects also include the car from which they trade.
Who can apply for a patent?
For IP trading, you should contact the nearest tax office at the place of residence, stay or activity, declare the need to switch to the patent system. The document indicates the scope of entrepreneurship and the total period for which a patent will be issued - from 1 month to a year.
The certificate is issued exclusively for those areas of business referred to in Art. 346 of the Tax Code of the Russian Federation. These include various personal services, consumer services, transportation, sales of goods on an area of less than 50 square meters. m, catering, small-scale production, etc. Trade without a patent is allowed when choosing a different tax regime.
Before you go to tax structures and write an application for permission to use the patent regime, you must clearly understand how long the patent will be used. Only after this application is submitted 10 days before the desired date.
A sample trade patent can be found today at any interdistrict inspection of the Federal Tax Service. The application form is valid from 2017. It is important to make sure that in a particular region the right to choose this tax system is allowed before looking for a sample application. A retail trade patent is issued by the tax office, but initially the decision to use this regime is made by the local authorities. In addition, it is important to consider that the certificate received is quoted only in the region in which it was received.
Reasons for refusal
It takes five working days to consider the inspection application, after which the individual entrepreneur is given a response on the adoption of a positive or negative decision. The following circumstances may be grounds for refusal of an application for a retail patent:
- the entrepreneur indicated the type of activity the use of which is unacceptable for this tax regime;
- the validity period of the document is incorrect;
- it is impossible to use the right to levy taxes on a patent scheme in the current year due to a violation of the conditions for the transition to PPS;
- the presence of debts;
- Incorrect filling in the application fields.
If there is a discrepancy in the documents, the IP request for a patent regime will be rejected. In addition, it is important that the specified type of business meets the established list of types of economic activity in respect of which the patent system for levying taxes in the territory of a particular region of the Russian Federation can be applied.
Thus, in order to apply for a trade patent, it is advisable to familiarize yourself with the sample in advance. Having drawn up the document, it can be submitted personally to the Inspectorate of the Federal Tax Service or sent by registered mail with a notification, but in this case the delivery period will increase. For those who value their time, an electronic retail patent application form applies. Filling is carried out on the official website of the Federal Tax Service of the Russian Federation.
In addition to the application, an individual entrepreneur will need:
- national passport;
- tax identification number;
- certificate of registration of IP;
- extract from the cadastral register of the premises.
The territorial bodies of the Federal Tax Service will be able to learn the rules for writing an application for a patent for trade on the model of IP - as a rule, templates are placed by inspection staff on stands.
The patent regime for an individual entrepreneur is an alternative to paying three tax payments simultaneously:
- Personal income tax;
- property tax.
The calculation of the cost of a patent is made according to the formula P = PGD, multiplied by 0.06. In this case, the potential income for the indicated type of activity is taken as PGD. This indicator is calculated at the local level on the basis of statistical information for previous years, taking into account the intricacies of doing business and innovations in tax legislation. In order to calculate the total amount that will need to be paid for a patent on retail sale of IP, in Moscow and the regions the validity period of this taxation regime is taken into account.
How much to pay
It is impossible to obtain a patent for trade without IP, that is, without registering an individual carrying out entrepreneurial activity. As an example, we give the following options for calculating taxes.
In the first case, we will talk about an entrepreneur from Voronezh who provides clothing repair services. Suppose that on average for a single working eight-hour day a master earns about 2500 rubles. Consequently, for a calendar month his income will be equal to 50 thousand rubles. If a businessman decides to use the patent system of taxation, his income base for the year will be about 600 thousand rubles.
Based on this, the above formula is applied: patent value for a year = 600,000 * 0.06 (6%) = 36,000 rubles. To calculate the monthly payment, the amount received must be divided into 12 months and you get 3,000 rubles. If this value is multiplied by the required number of months, it is easy to determine how much a retail patent will cost.
What is more profitable: patent or STS?
For comparison, we calculate how much you will have to pay an entrepreneur who provides clothing repair services in Voronezh and is on a simplified taxation system. With a monthly revenue of 50 thousand rubles. he must pay a tax of 3,000 rubles. (50,000 * 6%).
At first glance, it might seem that there are no fundamental differences. In fact, in this case, the USN will become more preferable for the entrepreneur. This system allows you to reduce the calculated six percent tax by the amount of insurance premiums, and in the absence of employees in the company’s staff, the tax payment can even be reduced to zero. On the patent system of taxation in this way you will not be able to save.
Features of the patent system in the regions
Today, individual entrepreneurs must use a deflator to calculate tax payments. Its coefficient is 1.425. As for the rate of 6%, it is the average value used as a generally accepted indicator.
In some cases, the tax rate is reduced to zero. For example, in the Crimea until 2017 there was a zero rate, and at the moment and until 2021, individual entrepreneurs of the peninsula with a patent for retail trade will calculate payments at a rate of 4%. Zero tariff is available for newcomers to the business - entrepreneurs who have registered their company for the first time can use a profitable taxation system over the next two years. In accordance with the programs of individual regions, individual entrepreneurs can rely on the so-called tax holidays, which implies a temporary exemption from payment of fees.
When to pay taxes on PPS
The businessman must pay the patent according to the details of the tax office.Moreover, the scheme of depositing funds largely depends on the duration of the certificate of the right to comply with the patent regime. If the system operates for half a year or less, payments must be made monthly, during the entire period of validity. If the patent is filed for more than six months, the payment is carried out in stages:
- a third of the amount must be paid during the first three months of the patent;
- the remaining funds may be transferred later, but before the patent expires.
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An indisputable advantage of this tax system for a businessman is exemption from a number of tax fees. However, only for retail sales can a patent be used. For wholesale trade, this regimen is usually not applied due to excess annual turnover and high financial profit. Until July 1, 2018, individual entrepreneurs could carry out their activities without cash registers. However, with the introduction of amendments to the Tax Code of the Russian Federation, businessmen are still not exempt from paying property tax and VAT when performing certain works.
Before deciding on the transition to the patent system, IP should clearly determine the period of its use in trade. The sample patent application presented in the article provides an idea of the rules for filling out this document. By the way, the application should be filed no later than 10 days before the specified date of the patent. To date, form 26.5-1, adopted in September 2017, applies.
Now we list the main areas of business that may be subject to patent taxation:
- manufacture of dairy and sour-milk products, bakery and confectionery;
- production of fruit and vegetable crops for planting, growing seedlings, seedlings, grass seeds;
- repair of household appliances;
- fish farming, sale of sports equipment and goods for fishing;
- forestry and forestry;
- translation and interpretation of documents;
- caring for children, the elderly and the disabled;
- waste collection, secondary raw materials, processing and disposal of garbage;
- manufacturing and installation of monuments, custom-made fences, cutting and finishing of stone, improvement of burial places;
- the provision of services for the creation, optimization, adaptation and maintenance of computer software and databases, information tools;
- repair services for computers, digital equipment, etc.
On the website of the Federal Tax Service of the Russian Federation, you should choose the period of application of the patent system (the number of months is indicated), after which it is necessary to note the type of activity and the region, settlement where this activity will be carried out. In addition, an indicator such as the number of employees, units of vehicles, and retail space plays an important role in calculating the value of a patent. An application for a patent can be sent in electronic form on the website of the Federal Tax Service of Russia.
The monthly payment for the application of the patent system differs in different regions of the Russian Federation. So, for example, in Bryansk, the minimum cost of a certificate for an individual entrepreneur without workers will be about 650 rubles. A retail patent in Moscow will cost the entrepreneur almost twice as much.
Is a trade patent needed
To understand whether it is profitable to work on this taxation system, it is necessary to accurately determine the tax burden and compare it in different modes. The patent allows entrepreneurs to significantly save money on taxes, but at the same time, the main condition must be met - obtaining stable income. Otherwise, the businessman runs the risk of operating at a loss, since the patent payment system itself is an advance payment, that is, all payments must be made in advance, regardless of the size of the profit received for the period.
It is convenient for the taxpayer that having issued a patent, he will receive a certificate in his hands, where the amount of payments has already been calculated, the terms of payment are indicated. At the same time, a trade patent is a great opportunity to make sure that the selection of assortment and location of a point of sale is correct for any limited period of 1 to 12 months. At the same time, significant restrictions apply to the patent system: the number of employees should not exceed 15 people, and annual profits should not exceed 60 million rubles.
In case of untimely payment of a patent to an individual entrepreneur, a fine is charged. According to article 122 of the Tax Code of the Russian Federation, a fine is charged at a rate of 20% of the amount of outstanding tax arrears. Penalties increase the amount of fines. They are imposed in the case when the taxpayer does not have time to pay the fine in time and pay off the debt.
Patent Cash Register
One of the pressing issues related to the taxation of small businesses is the use of cash registers. For representatives of patent retailers in the Moscow Region and other regions of the country, it was especially important to find out if an online ticket office was needed for work.
The cash register for an entrepreneur is an impressive financial waste. Even with minimal installation costs for such equipment, the business owner will have to invest at least 35-40 thousand rubles. In addition, for the smooth operation of the system, it will be necessary to ensure constant access to the Network and regularly pay for the services of an Internet provider. In this sense, it is important to understand one thing: if retailers are too slow to gain momentum, the cost of acquiring cash register equipment will further increase losses.
Today it is forbidden to engage in the sale of goods and provide services without a cash register to individual entrepreneurs who are on the tax system. The relevant law entered into force on July 1, 2018. Moreover, for certain categories of individual entrepreneurs there is a delay. For example, owners of retail and catering outlets with hired employees were required to install cash registers from July 1, 2018, and those entrepreneurs who operate without employees from July 1, 2019. If the entrepreneur, before the appointed time, was engaged in the sale of goods on his own, but then hired personnel, he must establish a cash register within a month from the date of subordinates' hiring.
In general, the patent system is a profitable and convenient taxation scheme for entrepreneurs. But in order to avoid problems when calculating tax payments, you need to consider several key points:
- An individual entrepreneur who decides to deal simultaneously with several areas of business must acquire an appropriate number of patents;
- the same applies to business owners working in one type of activity, but in several constituent entities of the Russian Federation;
- it is not necessary to submit a 3-NDFL declaration to PSN, however, IPs are not exempted from KUDIR for each of the available patents.
When choosing a patent regime, one should focus not only on the cost of monthly payments. In addition to them, the entrepreneur must take into account contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund. Unlike other taxation systems, patent does not imply a reduction in tax already paid by insurance premiums.