Cargo transportation is considered a demanded area of activity, which is chosen by both private entrepreneurs and various companies. You can work inside one region or in different cities of Russia. Moreover, each entrepreneur before starting work faces a difficult choice of tax regime. The optimal solution for IP is the purchase of a patent for cargo transportation. Due to the use of the simplified regime, the tax burden on a businessman is significantly reduced, and it is also not necessary to submit numerous reports and declarations to the Federal Tax Service.
The concept of PSN
PSN is presented as a patent system of taxation, which refers to simplified regimes. It is popular among many entrepreneurs working in the field of public services. News regularly appears about the abolition of this regime, but it can still be used by entrepreneurs.
When calculating the value of a freight patent, the potential return on work is taken into account. No taxes are required for this document. It is issued for a different period, ranging from one month to a year.
Through the use of a patent, the burden on the entrepreneur is significantly reduced. But when you purchase this document, permission to transport people or repair cars for profit is not automatically granted. To do this, you will have to acquire a different type of patent.
A trucking patent for individuals who are IPs is considered an ideal choice. The features of using this mode include:
- a patent is not for sale to companies, therefore only private entrepreneurs can use this system;
- for the preparation of the document, the requirements for individual entrepreneurs and specified in the Tax Code of the Russian Federation, Part 2, are taken into account. Chapter 26.5 of the Tax Code of the Russian Federation;
- regional authorities can make their own amendments to the law, therefore, usually the local tax authorities reduce the number of activities for which you can buy a patent;
- it is now available to purchase this document in 63 areas of activity.
The undoubted advantage of using this system is the reduction of the tax burden. The entrepreneur does not have to pay any taxes during the validity period of the patent, except for mandatory payments to the PF and other state funds. If he has officially employed workers, then taxes and insurance premiums are paid for them.
Requirements for registration
A patent for cargo transportation in the Moscow region or other regions is granted only when the following conditions are taken into account:
- the entrepreneur has officially employed less than 25 employees;
- income from all types of activities does not exceed 60 million rubles per year.
If at least one condition is violated during the term of the patent, the document loses its legal force, and the entrepreneur is automatically transferred to the basic taxation system (general taxation system).
Terms for purchase
A freight patent is acquired subject to certain conditions:
- executed exclusively by private entrepreneurs;
- if a citizen plans to engage in carriage of goods by car, he must register in advance with the Federal Tax Service as an individual entrepreneur;
- if the field of activity expands in the future, for example, a businessman will be engaged in passenger transportation, then he will have to deal with the registration of another patent.
If the entrepreneur does not understand the requirements of the Tax Code of the Russian Federation, this will lead to the need to pay large fines, and the document will cease to be valid. Return the funds paid for it will not work.
A trucking patent is only granted if the applicant meets numerous conditions. These include requirements for annual income and the number of employees. No conditions are imposed on the transport used. It does not matter how many trucks an entrepreneur uses, and also what is the complete set of his fleet.
The following modes of transport are allowed:
- it is allowed to use only one truck or Gazelle for transportation;
- to transport goods, you can even use a car equipped with a trailer;
- even if the entrepreneur has more than 10 trucks and special equipment with which heavy loads are transported, the conditions for him do not change.
The entrepreneur should only ensure that his revenue does not exceed 60 million rubles per year. A citizen who is engaged in the transportation of goods without registration of an IP cannot apply for a patent. Such actions are regarded as illegal profit-making at the expense of entrepreneurship. Criminal liability is provided for them under Art. 171 of the Criminal Code.
Where is it made out?
A patent for freight for an IP is issued exclusively at the FTS office at the employer's place of work. The rules for its design are governed by the provisions of Art. 346.45 of the Tax Code of the Russian Federation. The process of obtaining a document is divided into stages:
- Initially, a patent application for trucking is drawn up;
- the document indicates what type of activity the entrepreneur plans to engage in;
- the time period for the patent agreement will be issued;
- documents confirming that the applicant was previously registered as an individual entrepreneur are attached to the application;
- the transferred securities are transferred to the branch of the Federal Tax Service located in the region where the taxpayer will be engaged in entrepreneurial activity;
- the procedure can be performed with a personal visit to the department of the Federal Tax Service: by sending it by registered letter, by drawing up an online application or using the services of a representative;
- All documentation is checked by tax specialists within 5 days;
- after the specified period the patent is sent to the applicant;
- if there are grounds for refusal, the letter with the reason is sent to the entrepreneur.
The patent contains information on what activities an entrepreneur can engage in, as well as how long this document is valid. A sample patent for IP for freight can be studied below.
Reasons for refusal
The refusal to issue a document may be due to various reasons. The most often negative decision of tax service specialists is related to the following reasons:
- the selected area of work does not meet the requirements of the PSN;
- the application incorrectly indicates the period for which the purchase of the patent is planned;
- the entrepreneur does not fit the requirements of the system, for example, his income exceeds 60 million rubles. in year;
- there is a significant arrears on past tax;
- upon transition from UTII or USN the conditions are not met;
- in the preparation of the application serious errors are made or important lines are left blank.
If the cause of the refusal is the error identified in the application, then it can be quickly corrected, after which you can re-transmit the package of documents to inspectors of the Federal Tax Service.
What documents are required?
A patent for freight for an IP is issued solely on the condition that the entrepreneur competently draws up an application. The following documents are attached to it:
- TIN of the entrepreneur;
- certificate of registration and registration in a specific division of the Federal Tax Service;
- copy of the passport;
- if the proxy handles the procedure, then he must have a power of attorney certified by a notary with him.
Usually employees of the Federal Tax Service do not require additional documentation.
How to make a statement?
Often, entrepreneurs have difficulty filling out a patent application for freight. To do this, use a special form. The form can be found on the Internet or taken at the tax office. In order to prevent mistakes, it is advisable to use the model application for a patent for cargo transportation.
Be sure to include information in this document:
- Taxpayer TIN;
- branch code of the Federal Tax Service, where the entrepreneur applies to obtain a patent;
- personal information about the individual entrepreneur presented by the name and data of the businessman’s passport;
- permanent residence address;
- information on the period for which the patent is issued;
- the date on which the document begins to operate;
- if the interests of the direct taxpayer are represented by a proxy, then the details of the notarized power of attorney are transferred to the application;
- contact details of the applicant are entered;
- indicates the selected type of activity suitable for the requirements of the PSN;
- data on officially employed employees are provided;
- information about the region where the business will be carried out is entered;
- vehicles that will be used by a private entrepreneur for work are listed, and a separate sheet is used for each car;
- data on other objects used for work are given.
Only with the right application can you get a patent for trucking. A sample document is below.
A patent is issued without the need to make an advance payment, but all funds must be paid before the document expires. Basic rules for depositing money for a patent:
- if a document is issued for a period not exceeding six months, then the payment must be paid in full before the deadline of 6 months;
- if an agreement is provided for a longer period of time, then within 90 days after its receipt it is important to pay at least 1/3 of the cost, and transfer the remaining funds before the expiration date.
The specific price is determined depending on the profitability of the selected type of activity. It is calculated in advance, so it does not affect the performance of IP.
How is it calculated?
When studying the sample filling out a patent for trucking, you can understand that it contains information not only about the chosen direction of work and about the vehicles used, but also about the cost of this document.
The price depends on several factors:
- potential profitability from freight transportation;
- tax rate established by state authorities;
- the period for which the document is drawn up.
Profitability may vary slightly in different regions. The interest rate is 6%. Local authorities in any region have the right to reduce this indicator, and in some regions, a zero rate is applied to support entrepreneurs. To calculate, you need to multiply the potential income by the bid. After that, it takes into account how many months the document is drawn up.
Filling out a patent for freight is carried out by employees of the Federal Tax Service, but entrepreneurs can independently calculate the cost of this document in advance.
For example, a businessman lives in the capital and wants to buy a patent for 6 months. He uses three trucks, each of which has a carrying capacity of up to two tons. The calculation involves the implementation of several actions:
- Potential income is determined. It is regulated by local authorities, and for Moscow, activities related to cargo transportation bring an average income of 600 thousand rubles. from one machine, if its carrying capacity does not exceed 3.5 tons. Since the entrepreneur uses three cars, the potential income per year is 1.8 million rubles.
- The cost of a patent for a year of work is calculated. For this, profitability is multiplied by a rate of 6%. As a result, the cost of a patent per year is: 1.8 million * 0.06 = 108 thousand rubles.
- The cost of the document for 6 months is determined. For this, the price for 1 month of work is initially revealed: 108,000 / 12 = 9 thousand rubles. After that, the obtained value is multiplied by the selected number of months: 9,000 * 6 = 54 thousand rubles.
Due to the simplified calculation, each entrepreneur can independently determine in advance how much he will have to pay for using the patent.
A patent can be acquired for a period of 1 to 12 months. The choice is made directly by the entrepreneur. If an individual entrepreneur is just starting work in the field of cargo transportation, it is advisable to initially buy a document for several months to make sure the profitability of the selected work. A patent is issued within 5 days after the filing of the application and other documents with the Federal Tax Service. The day after receipt of its validity begins.
Pros and cons of the regime
The positive aspects of using a patent when working with freight transportation include:
- exemption of the entrepreneur from the need to pay a large number of different taxes;
- it is not required to draw up various reports and declarations, therefore many private entrepreneurs do not use the services of accountants;
- filling out a patent application for freight is considered a simple process, so the procedure for obtaining a document is carried out independently;
- the businessman independently decides for which period a patent agreement is acquired;
- Entrepreneurs on PSN are temporarily exempted from using cash registers.
The disadvantages include the inability to reduce insurance payments due to the cost of the patent. Be sure to keep a book of income and expenses.
If an entrepreneur wants to work in the field of cargo transportation, then for him the purchase of a patent is considered an ideal choice. Its value depends on the profitability of the business and the selected period for which the document is purchased. Using a patent has many undeniable advantages. The tax burden is reduced for businessmen, but they cannot reduce the size of insurance premiums due to the cost of the document.