Not everyone knows how to obtain a patent IP, but everyone can read about it.

The new taxation regime for IP - the patent system - came into force from the beginning of 2013. How to obtain an IP patent, are there any restrictions on engaging in a particular type of activity?

To apply this tax system, you must meet the following requirements:

1. Occupation by a specific type of activity

Go to the patent regime can only IP, engaged in certain types of activities (47 species), established by the PSC. Compared with last year in the current year, the following types of activity were added to the classifier, whereby patent taxation can be applied without thinking about the question of how to obtain a patent IP:

- Retail trade (if there is a trading hall in the facility of a stationary trading network, its area should not exceed 50 sq. M.);

- laundry services;

- realization of water transportation of transport, passengers;

- Dry cleaning, dyeing;

- Rental services;

- Excursion services.

2. Number of employees

The average number of employees in the tax period should not be more than 15 people. This restriction applies to all activities included in the patent.

At the level of legislation, the authorities have the right to introduce new types of activities for permission to obtain a patent, taking into account the list of household services provided for the population.

The scope of the patent extends to the region of issue. Often the question arises as to how to obtain an IP patent for carrying out activities in another region. If necessary, it is possible to obtain a patent in another region.

The rate and term of the patent remained at the level of 2012 (6%, the minimum period - 1 month, the maximum - one year). But, starting from 2013, the patent validity period is limited until the end of this year.

The application of the patent system cancels the obligation to pay such tax payments as:

- property tax;

- ND with natural persons;

- VAT (excluding export and import operations, partnership agreements and trust management, performance of activities under the concession agreement).

The tax base included in the calculation of the patent tax is the expected annual income, which the entrepreneur plans to receive from his activities. Only PIs with a minimum amount of annual profit of 100,000 Russian rubles can receive a patent, and a maximum of 1 million rubles.

Annually, the index of income is indexed by the value of the deflator coefficient. The index used in 2013 is 1.

According to the Tax Code of the Russian Federation, there is no restriction on the amount of the planned profitability of the IP of the value of the base yield in accordance with UTII in the case if the same type of economic activity is carried out under the applicable tax regimes.

Payment of taxes on the patent is carried out in the following terms:

- for a patent valid for up to six months - within 25 calendar days after switching to special mode;

- for a patent valid from six months to one year: 1/3 part - within 25 calendar days after the transition to special mode, 2/3 - within 30 calendar days after the expiration of the special regime.

Advantages of using the patent system are:

- simplicity of workflow;

- Accounting is not required;

- no need to use a cash register.

The benefits of paying tax payments are obvious, so it is worth thinking about how to obtain a patent IP in the best possible time.

The drawback of the transition to the patent regime of taxation is the absence of the possibility of reducing the amount of tax by the amount of reduction of insurance premiums when their rate is lowered.

In order to obtain a patent, documents for registration of IP are submitted 10 days prior to planning the commencement of activities on the list of patent. If rights to a patent are lost for some reason, it will be possible to receive a new one only from the beginning of the calendar year (at the present time - in three years).

The use of the patent system is voluntary. It can be applied together with other taxation regimes.