What type of business is patented? Patent for IP for 2019: permitted activities

Doing business in the Russian Federation, as well as in other countries, involves the transfer of a certain amount to the budget. The amount of funds required to be paid depends on the tax regime chosen by the entrepreneur or organization. We will find out what options the state offers and whether the acquisition of a patent is beneficial for an individual entrepreneur.

Taxation systems in Russia

Russian law, in particular the Tax Code of the Russian Federation, provides for five modes, one of which (less often two or more) must be followed by a businessman. To choose it correctly, it is necessary to study all the conditions and subtleties of each of the proposed options:

1. STS is a simplified taxation system that involves payment of 6% of income or 15% of the difference between income and expenses.
2. Unified agricultural tax - a single agricultural tax, allows a 6 percent rate of income.
3. UTII - a single tax on imputed income, determined at the rate of 15% of the rate approved at the legislative level for each type of activity.
4. OSNO - a general taxation system that is usually used by large organizations and involves the payment of not one but several types of taxes (VAT, income taxes, property taxes, etc.).
5. PSN - patent system of taxation, involves the payment of the cost of a patent. Under what types of activities you can use this mode, we will analyze further.

Patent Tax System

In order to work and make mandatory payments to the budget according to this regime, a number of conditions must be observed.

At the very beginning, one should choose the type of entrepreneurial activity suitable for the patent, the list of which is prescribed in article 346.43 of the Tax Code of the Russian Federation.

It should also be borne in mind that the number of total employees for the tax period should not exceed 15 people.

As soon as the entrepreneur’s income exceeds 60 million rubles, the businessman loses the right to work and pay taxes under this system, even if he continues to conduct business on a specific type of activity covered by the patent.

Registration IP

During the initial appeal of an individual planning to conduct a business to the tax authority, it is necessary to submit documents to register himself as an individual entrepreneur. It is at this stage that it is necessary to determine the tax system and find out what type of activity falls under the patent. It should be your source of income. It is unacceptable to specify one code for inspection, and conduct business in other directions. It should be noted here that all possible types of economic activity are marked with a set of specific numbers and are listed in the All-Russian Classifier of OKVED. However, what type of activity is covered by a patent can only be found in the Tax Code of the Russian Federation.

If the scope of your activity is wide, then it is allowed to work on several taxation systems at once, indicating several codes in the registration documents and making payments for each separately.

However, for most novice businessmen who do not have an accountant and work in the same direction, PSN is an excellent way out, since the system does not involve complex calculations and reports.

The types of activities for a patent in 2019 are indicated when registering an IP in a statement in form P21001. The set of documents required for submission to the tax authority also includes a receipt on payment of state duty and a copy of the passport. A prerequisite is to fill out a tax patent application form. For individual entrepreneurs, the types of activities indicated in this document must be identical to those prescribed in the application for registration.

When tax authorities can refuse

Inspection considers the submitted documents within five days. Reasons for refusal to register or grant a patent may be:

1. Contradictions identified in the application for registration and in the form of a patent.
2. Inconsistency of the code indicated in the documents with the type of entrepreneurial activity under the patent, prescribed in the tax code.
3. Incorrect patent validity period that does not comply with the Tax Code of the Russian Federation. According to the rules, you can specify a period of one to twelve months only within the current calendar year.
4. If the entrepreneur has been registered earlier, has already worked for PSN and applies to the tax only for a patent, since he had previously lost the right to it, then the issue can be made only in the next calendar period. For example, an individual entrepreneur lost the right to use an SPE in 2019 due to a fixed income of more than 60 million rubles or an increase in the number of employees over 15 people. Then the next time he can apply for a change in the tax regime only in 2020, regardless of what types of activities he needs a patent. Submission of the established form to the tax form in 2019 entails an unambiguous refusal to switch to PSN, according to paragraph 2 of clause 8 of article 345.45 of the Tax Code of the Russian Federation.

Activities for a patent in 2019

In order to switch from the simplified tax system or other taxation systems to the taxation system, and also to choose a patent regime in the event of the start of business, it is necessary to study the OKVED classifier. In it, you should find the code that will best suit your business. Next, find out what activities are covered by patent in your area. If the direction of the business is included in the list of the region or region in which you conduct it, then you can safely submit a set of documents for the establishment of an SPE to the tax inspectorate.

Patent value

The amount that the entrepreneur will pay is determined not from real income, but from the possible set in each specific area depending on the type of activity. An IP patent, issued for a period of less than a year, obliges a businessman to pay its cost in proportion to the number of months. This means that if a document is issued, for example, for five months, and its cost in the region is 24 thousand rubles, then the amount will be calculated as follows:

24 000/12 * 5 = 10 000 rubles.

Payment order

The value of a patent shall be paid in one payment until the expiration of its validity period if it is issued less than six months in advance. If his term is longer, then 1/3 is paid no later than ninety calendar days from the start of the action, and 2/3 - in the remaining period of work on SPE.

Code structure

Regardless of the type of activity, an IP patent is issued if the owner has correctly indicated the code. In order not to make a mistake, you should not just rewrite the numbers from the list, but also understand what they mean:

• The two digits at the end are the serial number from the list of types of entrepreneurial activity, which can be found on the official website of the Federal Tax Service.
• The two digits in the middle is the number of the region in which the IP is registered.
• The first one or two digits is the number of the subparagraph in Article 346.43 of the Tax Code of the Russian Federation, indicated in paragraph 2.

Moscow region

The list in each region is drawn up legislatively and may vary, since entities have the right to supplement the general list based on the priority areas of business for a particular region. The basic classifier is composed of 63 activities. Patents in Moscow are granted in 75 areas. Next, we consider in more detail each type of business in the Moscow Region that may qualify for PSN, and the code that must be entered in the application form for the acquisition of a patent.

List of Activities

In 2019, IP can get a patent when it works in the production or manufacture and simultaneous repair of the following goods:

• 15001 - repair, sewing and knitting of leather, sewing, fur, knitwear, hats and all kinds of haberdashery from textiles.
• 25001 - repair, painting, cleaning and manufacturing of shoes.
• 55001 - production and repair of street signs, keys and other metal haberdashery.
• 65001 - repair and maintenance of household appliances, electronic equipment, watches, manufacturing and repair of metal products.
• 75001 - furniture repair.
• 95001 - maintenance and repair of motor vehicles and vehicles, equipment and machinery.
• 125001 - repair of housing and other buildings.
• 205001 - manufacture of handicrafts.
• 225001 - manufacture and restoration of carpet products.
• 235001 - repair of jewelry and jewelry.
• 505001 - manufacture of leather and leather products.
• 535001 - production of milk products.
• 555001 - manufacture of flour confectionery and bakery products.
• 635001 - repair of communication equipment and computers.

For retail, depending on the type of activity, tax patents are issued in the case of:

• 455001 - trade is carried out at the objects of a stationary trading network with an area of ​​halls not exceeding 50 m ² .
• 465001 - trade, which is carried out at stationary places without halls or through non-stationary points of sale.
• 475001 - catering services that are provided on areas of not more than 50 m ² .
• 485001 - catering services provided without a lounge for customer service.

When used in the transport business for the provision of services, the following codes apply:

• 105001 - transport services for the transport of goods by road.
• 115001 - motor transportation services for the transportation of passengers.
• 325001 - passenger transportation by water.
• 335001 - transportation of goods by water.
• 405001 - rental services.

You can count on PSN in the field of domestic services to the population. You should only carefully study the list and understand what type of activity falls under the patent. The codes in this case must be specified as follows:

• 35001 - hairdressing and beauty services.
• 45001 - Laundry, dry cleaning and dyeing services.
• 175001 - acceptance of glass containers and recyclables, excluding scrap metal.
• 265001 - housekeeping and housekeeping.
• 275001 - decoration of housing and other objects.
• 295001 - baggage transfer services at railway, bus, airport, river and sea ports.
• 315001 - cooking at home with the help of a cook.
• 365001 - landscaping and decorative flower growing services.

Business in the field of education, research and supervision of citizens has the following codes:

• 155001 - training courses and tutoring.
• 165001 - services for the care and supervision of patients and children.
• 285001 - conducting sports classes.
• 585001 - translation and interpretation.
• 595001 - care for the disabled and the elderly.
• 625001 - development of computer programs and their adaptation.

In the field of agriculture, hunting, fishing, forestry, it is also possible to obtain an IP patent. Activities in 2019 falling into this category are marked with codes:

• 185001 - veterinarian services.
• 215001 - other services, including the processing of agricultural products and forest products, namely, peeling cereals, grinding grain, processing vegetables, manufacturing and processing of livestock products, including smoking sausages.
• 345001 - services for the sale, storage, drying, sorting, washing, packaging, packaging and transportation of agricultural products.
• 355001 - agrochemical, mechanized, transport, land reclamation works in the agricultural sector.
• 375001 - the implementation of hunting and hunting management.
• 495001 - distillation, grazing, transportation, slaughter of livestock.
• 515001 - collection and harvesting of forest gifts, other forest resources and medicinal plants.
• 525001 - processing, drying and preserving of fruits and vegetables.
• 545001 - growing seedlings of berry, fruit and vegetable crops, as well as grass seeds.
• 565001 - sports and commercial fish farming and fishing.
• 575001 - forestry and other forestry activities.
• 995008 - fitness activities.

In the field of real estate, construction and repair work on premises, a patent is issued if the businessman is engaged in the following activities:

• 135001 - services for the production of sanitary-engineering, electrical, welding works.
• 145001 - glazing of loggias, balconies, cutting of mirror and glass elements, art processing of glass.
• 195001 - rental of housing facilities owned by the entrepreneur.
• 195002 - leasing of land plots and objects not related to housing, but also owned by the individual entrepreneur.
• 995006 - work on the construction of new residential, non-residential buildings and structures.
• 995007 - design projects for construction, decoration and decorating, landscape improvement.

You can go to PSN and when the businessman carries out activities related to metal products, stones or furniture:

• 615001 - processing, cutting and finishing of stone for the manufacture of monuments.
• 995001 - services for the profiling of metal sheets, pressing, volume and sheet stamping, forging.
• 995002 - coating metals with copper, nickel, chromium, precious metals by chemical or electrolytic methods.
• 995003 - machining of metal products through the application of technological processes in the engineering industry.
• 995004 - production of kitchen furniture for individual orders.
• 995005 - manufacture of other furniture and parts for it.

Separate services can be distinguished into a separate list, which are indicated by the following codes:

• 85001 - services of film laboratories and photo studio.
• 245001 - engraving and chasing jewelry.
• 255001 - recording of singing, speech, music, dubbing of works on a magnetic tape or disk.
• 305001 - services of public commercial toilets.
• 385001 - pharmaceutical or medical activity carried out under license.
• 395001 - private activity of detectives under license.
• 415001 - excursion services.
• 425001 - ceremonial services.
• 435001 - funeral services.
• 445001 - activities of watchmen, watchmen, security guards, patrols.
• 605001 - collection and processing of waste and recyclables.
• 995009 - specialized design services.
• 995010 - pest control, disinfection. The deratization of industrial equipment and buildings.
• 995011 - sweeping, cleaning and street cleaning, photocopying and preparing documents, other specialized auxiliary activities.

Finally

So, an individual entrepreneur starting his activity can choose any taxation system. However, the optimal options are considered to be STS or PSN. In the first case, he will need to pay contributions to the PFR and MHIF, as well as tax at the rate of 6% of income or 15% of the difference in income and expenses. In the second case, the amount of contributions to the funds is saved, and the tax is paid in the form of the amount for the acquisition of a patent. The amount of payment depends on the type of activity and is 6% of the expected income set at the level of municipal authorities. In some cases, the second option is more profitable. However, it should be borne in mind that there are some restrictions that arise for an entrepreneur working on SPE. In addition, it must be remembered that a patent is acquired for each calendar year.

If you live in Moscow or in another region, the sequence of actions will be the same:

1. Go to the website of the Federal Tax Service and find out if your business is included in the list of types for obtaining a patent.
2. Find out what potential income is taken into account.
3. Determine the size of tax on income tax, multiplying potential income by 6%.
4. Compare with estimated tax payments under the simplified tax system, calculating either 6% of income or 15% of the difference between income and expense.
5. Choose the tax system that will be most beneficial to you.

You must understand that the most appropriate patent tax system is if your income is greater than anticipated. Otherwise, as experts say, it is better to choose a simplified tax system.

By the way, we must not forget that in each entity the amount of expected income may be different. Make no mistake and calculate correctly the amount that you have to pay, you can use the online calculators that are at your service on various sites, or by going to the official website of the tax office. Here you need to find the service “Tax calculator - calculation of patent value”.

In it, select the year and period of validity, the Federal Tax Service, the municipality, the type of activity, the number of employees and click the "Calculate" button. The calculator will not only give out the value of the patent, but also indicate the terms of payment.

An individual entrepreneur should be aware that any of the two options for paying taxes is possible for small and medium-sized businesses and does not entail any punishment. , .