Starting your own business is a very popular and developing channel of work. Many modern citizens, especially those who are engaged in self-employment, sooner or later think about the official registration of a case. For this, an individual is registered with the tax service as an individual entrepreneur. But recently, a patent tax system has appeared in Russia . For individual entrepreneurs in some areas of activity, such a technique is a real gift. It greatly facilitates the life and conduct of your own business. Only the nuances of this procedure are not entirely clear. What should citizens know about opening an IP with a patent? When can I use it? What are the pros and cons of such a technique? It is not so difficult to answer all the above questions. Especially if you study the topic from all sides. There is a lot of information about patents in Russia for IP. Therefore, it is best to focus on key points. They are able to clarify the situation with patents in the country for entrepreneurs as much as possible.
Description of the document
The first step is to understand what kind of document in principle we are talking about. IP on the patent system of taxation (2016 or any other - it is not so important, the principles remain the same) greatly simplifies your life.
A patent is nothing more than a kind of work permit. It follows that a citizen simply buys "good" for work as an individual entrepreneur in a particular area. A document has several advantages. It is because of them that some tend to work not just as IPs, but to buy patents.
It should be noted that it is not always possible to conduct activities with the help of the studied paper. Patents are issued in Russia only where laws are envisaged to conduct IP with special regimes. In practice, almost throughout the country, you can open your own business and choose a special type of taxation.
Who has the right
It should be noted that not everyone has the right to a patent. And this does not take into account the effect of the law on the use of special taxation regimes in the region. By default, situations will be considered in which in the region you can open IP with special. mode. This should be remembered.
The main problem is that the patent system of taxation for IP of large scale does not take place. According to the established rules, only small companies are able to work using PSN.
To be more precise, only an entrepreneur is capable of acquiring a patent, who works either independently (without employees, for himself), or with the number of employees not more than 15 people.
Most often, IPs are opened by citizens working exclusively for themselves. Therefore, at the initial stages, a patent will greatly facilitate the life of an entrepreneur. It should also be noted that this feature is not provided for all types of activities. There are a number of limitations to this.
Patent Activities
As already mentioned, not all types of activities provide for the possibility of using PSN in Russia. Therefore, many entrepreneurs are not familiar with this right. This is a normal occurrence.
Today, the activities of IP patent system of taxation are changing and expanding. As practice shows, often a complete list of works is established at the regional level. But most often they consider a complete list of areas for which the purchase of a patent is possible.
There are about 60-65 types of work allowed in PSN. For example, the types of activities of IP patent system of taxation are as follows:
- repair, tailoring;
- creation, repair of shoes;
- services of cosmetologists and hairdressers;
- furniture repair;
- photo and video lab services;
- repair of any buildings (including housing);
- transportation of goods / passengers by car;
- supervision and care of children / disabled / sick;
- tutoring and training services;
- veterinary medicine;
- rental of premises;
- production type services;
- repair and manufacturing of jewelry, as well as jewelry;
- home cook services;
- activities of translators;
- PC repair.
All this is far from an exhaustive list of works that turn out with the help of patents. Today, the work of copywriters is also possible in a similar way. This is often mentioned in tax authorities. It is recommended that you specify the exact list of activities in each individual region.
Validity
An important point is the period for which a patent is issued. The thing is that according to the law, PSN has certain limitations. The minimum duration of the study paper is 1 month. For a shorter period PSN is not applied.
But the maximum duration of a patent is a year. After the specified period, the citizen either extends the effect of this tax system, or switches to a different type of tax system.
Of course, we are talking about a calendar year. As practice shows, initially PSI is applied for a month, then a citizen extends it for up to a year. In fact, this option of taxation is convenient for many. In particular, self-employed citizens. The patent system is a real gift to some people!
Tax Replacement
What else to look for? A distinctive advantage of the system under study is that when using PPS, an entrepreneur is exempted from paying many taxes and fees. In fact, no cash will have to be transferred in the course of business.
The patent system of taxation for IP replaces the following taxes and fees:
- Personal income tax. It follows that all profits can be taken away. The state will not have to give part of the income.
- Property tax. If an entrepreneur has some property and uses it in business, then annual payments are not due to him.
- VAT. This tax is levied only in exceptional cases. For example, when importing products into the territory of the Russian Federation.
It follows that the patent actually replaces all existing tax fees for the entrepreneur. It is very comfortable. It is because of this that some IPs try to switch to patents.
Localization
There is another important nuance that you will have to pay attention to. Some entrepreneurs do not take it into account. What is it about?
The patent system in Russia for IP operates within the framework of a particular region. That is where the document was received. As a rule, the issued certificate will indicate the area in which the paper operates.
It follows that the use of a patent is not beneficial for all types of activities. If you plan to work in several regions, it is preferable to choose a different tax system. Then you can easily conduct your business, regardless of location.
Combination
IP, applying the patent system of taxation, is becoming more and more in Russia. And this is despite the fact that this regime has appeared in the country relatively recently.
The law allows the combination of several tax regimes when acquiring a patent. As practice shows, this is a very common phenomenon.
What types of taxation can be used simultaneously with PPS? It:
Accordingly, the applicant himself chooses how to act. In practice, the simplified tax system and the patent tax system for private entrepreneurs are very common. In particular, among self-employed citizens who decided to get out of the "shadow" and legalize their earnings.
Switch to mode
Increasingly, the population is thinking about how and when to switch to using a patent. There are certain rules that you have to rely on.
How can IP switch to the patent tax system? To do this, you will have to contact the tax office at the place of registration of the entrepreneur. You need to bring a number of documents with you. About them a little later.
So, there are several options for implementing a patent. The first is the transition to this system. The application of the established form must be submitted 10 days before the start of the application of the patent.
The second scenario is the discovery of IP with PSN initially. This option is preferred for those who initially want to test themselves in the business field. An application is submitted together with a specific package of documents indicating the desire to apply a patent.
How to act? Everyone decides for himself. In fact, there are no difficulties in this process. You will have to contact the tax authority at the place of registration of the citizen.
Reporting
An important point is the reporting of individual entrepreneurs. This question is asked by many. Reporting IP in the patent system of taxation is of interest to almost everyone who plans to take advantage of this feature.
The thing is that entrepreneurs in this case are exempted from excess paperwork. It should be noted that with a patent there are no reports. You do not have to file a declaration of income or any other documentation. Moreover, regardless of the activity. PSN does not provide reports to the state. Many businessmen are interested in this advantage.
Nevertheless, exceptions still exist. If we are talking about the provision of certain services, you will have to fill out BSO forms. This is the only documentation that takes place.
Trade and PSN
IP on the patent system of taxation (2016 or any other is not so important) engaged in trade also have some features. Which ones?
Rather, they can be called an advantage of the chosen tax system. It is noted that entrepreneurs in the conduct of trade may not use cash registers. But at the request of the buyer, it is necessary to provide any evidence of the purchase. For example, a cash receipt order.
Accordingly, even in the case of trading, you can not think about reporting. This, as has already been emphasized, greatly facilitates life. The only serious paperwork is the direct registration of entrepreneurship. Nothing more special in Russia for IP with PSN is not provided.
Accounting books
Nevertheless, just in case, you will have to keep a small record. But, as a rule, it is not referred to reports. The document in question is an accounting book. Individual entrepreneurs applying the patent system of taxation, like other entrepreneurs, are encouraged to write down all their expenses and income in such a book. What for?
According to established laws, the patent has a restriction on annual income. They cannot exceed 60,000,000. Accordingly, the book of accounting is more needed by the entrepreneur. It will help to indicate that the established limit has not been used up.
Books on accounting of income and expenses are presented only at the request of the tax authorities. And no one else. Perhaps this is the only serious documentation that everyone faces. In practice, such paper is not particularly often requested.
Insurance premiums
IP insurance premiums in the patent system of taxation have their own characteristics. The document under study was originally coined to facilitate bookkeeping and reporting. But no one has canceled insurance payments. What does it mean?
The law on the application of IP of the patent system of taxation states that a citizen is not exempt from insurance premiums under a patent. This means that the entrepreneur will have to make the appropriate contributions to the FIU, as well as to the FFOMS. The rule applies to individuals without employees, and those who have employees in their subordination.
How much will you pay? This issue is difficult to understand. After all, contributions to the Pension Fund of Russia directly depend on the income of a citizen. In addition, there are minimum standard deductions. They change annually.
The situation for 2016 should be considered. So, if a citizen’s income per year does not exceed 300 thousand rubles, you will have to pay only 19 356 rubles 48 kopecks. If the profit is above the specified limit, then you will have to transfer only 1% of the difference between real income and the limit indicated earlier.
The FFOMS will also have to transfer funds. Only it is fixed, does not depend on the entrepreneur’s profit. It is established by the state annually. To date, contributions to the FFOMS amount to 3,796 rubles 85 kopecks.
Such deductions are relevant, as has already been said, for persons working "for themselves" and for those who hire subordinates for further work. Thus, in 2016, individual entrepreneurs pay 23,153 rubles 33 kopecks in the form of mandatory contributions to the previously indicated bodies. There is nothing difficult or special to understand in the process.
How to open IP
How can I get a patent? What is required for this? Assume that the patent tax system in Moscow will be applied. In this case, the individual entrepreneur must collect a certain list of documents and submit them to the tax authority at the place of registration. Moreover, regardless of the region of residence. You can contact, for example, the Federal Tax Service No. 10 of Moscow. It is located on Bolshaya Tula street 15.
A citizen must bring with him (at the initial opening of an IP with a patent):
- identity card (passport);
- certificate of registration (if a civil passport is used, paper is not needed);
- an application of a standard form for opening an IP;
- application for transition to PSN;
- SNILS;
- TIN;
- a payment order indicating the payment of a state fee for starting an enterprise.
On this all the papers requested by the tax authorities end. All listed documents are recommended to be provided with copies. It is not necessary to certify them.
Instructions for obtaining a patent for IP
The last thing that you should pay attention to is step-by-step instructions for obtaining a patent. Some entrepreneurs or future businessmen sometimes have certain difficulties with this feature. After all, PSN provides for the payment of the issued document. And when starting an enterprise with other tax calculation systems, it is enough to just pay the state duty for the procedure.
Accordingly, the patent taxation system for IP provides the following algorithm of actions:
- Register IP. There is nothing difficult in the process. It is enough to bring the previously listed documents to the MFC or the Federal Tax Service and get a certificate of registration.
- Take the ready form for a patent. It can be downloaded from the official website of the Federal Tax Service of the Russian Federation. Form 26.5-1 will be required.
- Complete the document. If difficulties arise, you can contact specialized services to help open IP and obtain patents.
- Take the documents listed above, but attach the completed form 26.5-1 to them, as well as a certificate on opening the IP.
- Submit a standard application to the Federal Tax Service at the place of registration of the entrepreneur. In return, the citizen will be given a receipt on the receipt of new documents.
- After about 5 days, you can come to the tax office and get a patent. This will require a TIN, SNILS and a citizen's passport.
- Take the details and pay for the patent. The amount will be calculated depending on the duration of the document, as well as on the region of residence of the citizen and the type of activity of the entrepreneur.
The following can be said about paying for a patent:
- It is necessary to pay off the debt completely no later than the paper expiration date. The rule applies to patents issued for no more than 6 months.
- 1/3 of the cost of the patent must be paid no later than 3 months after the start of the document, the rest - until the end of the application of the PSN. Actual for a system used for more than six months (inclusive).
All this should be remembered by every citizen who plans to open an IP and apply a patent in the conduct of his activities. As a rule, it is better to pay off debt immediately. This will save you from unnecessary problems and checks.
That is how the registration of IP occurs. The patent system of taxation is what makes life easier for some entrepreneurs. It is not difficult to use it. The transition to a similar tax calculation scheme is voluntary. Nobody has the right to force him. This is a free choice for some entrepreneurs.
About the value of patents
And how much will this or that patent cost? Another question that interests a portion of the population. After all, it is always important to understand how appropriate it is to apply a particular taxation system.
Today, everyone is able to calculate how much the patent will cost him. In order not to delve into all the subtleties and features of the calculations, it is recommended to use a special service located on the website of the Federal Tax Service.
You can find the patent cost calculator on the page - patent.nalog.ru/info. Here you need to choose:
- year of grant of the patent;
- the duration of the document;
- region of residence of the citizen (region, city);
- type of activity;
- number of employees.
After setting the relevant data, just click on the "Calculate" button. An inscription will appear on the screen with the cost of the patent, as well as with instructions regarding the payment of the document. Convenient, simple, fast. In just a few minutes, every citizen is able to understand how much this or that patent will cost him, without delving into the nuances of calculating the cost of it.
Summary and Conclusions
What conclusions can be drawn? In this case, a citizen should not pay a single tax. The patent system of taxation of IP initially provides only for the payment of a document, as well as the implementation of insurance premiums. And nothing more. This technique significantly reduces the burden on both tax authorities and entrepreneurs.
The patent system and the law on self-employment, adopted in Russia, help to "get out of the shadow" of the population doing business on their own, illegally earning income. After all, it is no secret to anyone that IPs often have a lot of paperwork, as well as a variety of contributions and taxes. Therefore, the tax system under study is ideal for many freelancers.
Registration, as already mentioned, does not take much time. The absence of unnecessary documentation and the need to submit accounting documents allows even a novice businessman to test himself in a particular field of activity. We can say that after paying a patent and making insurance premiums, a citizen has every right to sleep peacefully - he will no longer be indebted to the state and tax authorities. Open IP with a patent tax system is easier than it seems.