Patent system of taxation for IP: types of activities, contributions

Opening 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 the case. For this, an individual enters the taxation service as an individual entrepreneur. But more recently in Russia there was a patent system of the taxation. For PIs of some spheres of activity, such a reception is a real gift. It greatly facilitates life and own business. Only the nuances of this procedure are not entirely clear. What should citizens know about the discovery of IP with a patent? When can I apply it? What are the pros and cons of this method? It is not so difficult to answer all these questions. Especially if you study the topic from all sides. Information on patents in Russia for IP is many. Therefore, it is best to focus on the key points. They are able to clarify as much as possible the situation with patents in the country for entrepreneurs.

Description of the document

First of all, it is necessary to understand which document in principle is being discussed. IP on the patent system of taxation (2016 or any other is not so important, the principles remain the same) makes life much easier.

A patent is nothing more than a kind of work permit. It follows that a citizen simply buys a "good" for labor as an individual entrepreneur in a particular field. The document has a number of advantages. It is because of them that some are striving to work not just as an IP, but as buying patents.

It should be noted that it is not possible to conduct activity anywhere with the paper you are studying. Patents are issued in Russia only where there are laws on the conduct of IP with special regimes. In practice, almost all over the country you can open your 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 is without taking into account the law in the region on the use of special taxation regimes. By default, situations will be considered in which the IP can be opened in the region with specials. 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 with the help of PSN.

To be more precise, only an entrepreneur who works either alone (without employees, for himself) is able to acquire a patent, or when the number of employees is not more than 15 people.

Most often, IP is opened by citizens who work exclusively for themselves. Therefore, at the initial time the patent will greatly facilitate the life of the entrepreneur. It should also be noted that this feature is not available for all types of activities. There are a number of restrictions on this matter.

Patent Activity

As already mentioned, not all types of activities provide for the possibility in Russia of using SPEs. Therefore, many entrepreneurs are not familiar with this right. This is normal.

To date, the activities of IP patent system of taxation are changing and expanding. As practice shows, often a full list of works is established at the regional level. But most often they are considering the full list of areas for which patenting is possible.

There are about 60-65 types of work allowed in the PSN. For example, the activities of the IP patent system of taxation are as follows:

• Repair, tailoring;
• Creation, repair of shoes;
• Services of cosmetologists and hairdressers;
• Repair of furniture;
• Photo and video lab services;
• Repair of any buildings (housing including);
• Carriage of goods / passengers by car;
• Supervision and care of children / disabled / sick;
• Tutoring and training services;
• Veterinary medicine;
• Lease of premises for rent;
• Services of production type;
• Repair and manufacturing of jewelry, as well as costume jewelery;
• Services of the cook at home;
• Activity of translators;
• PC repair.

All this is far from an exhaustive list of works that are provided with the help of patents. To date, the work of copywriters is also possible in this way. This is often mentioned in the tax services. It is recommended that an exact list of activities be specified 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 the SPE has certain limitations. The minimum duration of the paper being studied is 1 month. For a shorter period, the SPE is not applied.

But the maximum duration of a patent is a year. After this period, the citizen either prolongs the validity of this taxation system, or transfers to a different type of tax system.

Of course, this is a calendar year. As practice shows, initially PSN is applied for a month, then a citizen extends it 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!

Replacement of taxes

What else to pay attention to? A distinctive advantage of the studied system is that when using SPN the entrepreneur is exempted from paying many taxes and fees. In fact, no money will not have to be transferred during the course of business.

Patent system of taxation for IP replaces the following taxes and fees:

1. Personal Income Tax. It follows that you can take all the profits yourself. Part of the revenue to give the state will not have to.
2. Property tax. If an entrepreneur has some property and applies it in business, then annual payments to him are not allowed.
3. VAT. This tax is levied only in exceptional cases. For example, when you import products into the territory of the Russian Federation.

It follows that the patent actually replaces all existing tax collections for the entrepreneur. It is very convenient. It is because of this that some PIs are trying to pass on patents.

Localization

There is another important nuance, which will have to pay attention. Some businessmen do not take it into account. What is it about?

The patent system in Russia for IP acts within the framework of this or that region. That is, where the document was received. As a rule, in the issued certificate, the area in which the paper operates will be prescribed.

It follows that not for all activities, the use of a patent is beneficial. If you plan to work in several regions, it is preferable to choose a different taxation system. Then you can easily run your business, regardless of location.

Combination

IP, which applies the patent system of taxation, is becoming more and more in Russia. And this despite the fact that this regime appeared in the country relatively recently.

Under the law, it is allowed to combine several tax regimes when acquiring a patent. As practice shows, this is a very common phenomenon.

What types of taxation can be applied simultaneously with SPEs? It:

• USN;
• OCH;
• UTII.

Accordingly, the applicant himself chooses how to act. In practice, the USN and the patent taxation system for IPs are very common. In particular, among self-employed citizens who decided to get out of the "shadow" and legalize their earnings.

Switch to the mode

More and more often the population thinks about how and when to switch to the use of a patent. There are certain rules to rely on.

How does an IP switch to a patent taxation system? To do this, you need to apply to the tax service at the place of registration of the entrepreneur. It is necessary to bring a number of documents with you. About them a little later.

So, there are several options for the implementation of the patent. The first is the transition to this system. A statement of a standard form must be filed 10 days before the application of the patent.

The second scenario is the opening of the IP with the SPT from the very beginning. This option is preferable for those who initially want to test themselves in the business. The application is submitted together with a certain package of documents, which indicates the desire to apply the patent.

How to act? Everyone decides this independently. 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 keeping records from individual entrepreneurs. This question is asked by many. Reporting IP under the patent system of taxation is of interest to almost everyone who plans to use this feature.

The thing is that entrepreneurs in this case are freed from unnecessary paper red tape. It should be noted that there are no reports on the patent. Do not have to file an income statement or any other documentation. And regardless of activities. SPE does not provide reports to the state. Many businessmen are interested in this advantage.

Nevertheless, exceptions still take place. If it is a question of rendering certain services, you will have to fill out the forms of the SSR. This is the only documentation that takes place.

Trade and SPE

IP on the patent system of taxation (2016 or any other - not so important), dealing with trade, also have some features. Which ones?

Rather, they can be called an advantage of the chosen taxation system. It is noted that entrepreneurs in the conduct of trade can not use cash registers. But at the request of the buyer must provide any proof of the purchase. For example, a cash receipt order.

Accordingly, even in the case of trade, you can not think about the reports. This, as already pointed out, makes life much easier. The only serious paper red tape is the direct registration of entrepreneurship. There is nothing more special in Russia for IP with SPEs.

Accounting books

Nevertheless, it is necessary to keep a small account just in case. But, as a rule, they do not refer to reports. The document in question is a record book. IP, applying the patent system of taxation, like other entrepreneurs, are encouraged to write down all their expenses and incomes in a similar book. What for?

According to the established laws, the patent has a restriction on annual incomes. They can not exceed 60 000 000. Accordingly, the account book is more necessary for the businessman. It will help to indicate that the established limit is not used up.

The books 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 is facing. In practice, such paper is not often requested.

Insurance premiums

Insurance premiums of IP in the patent system of taxation have their own peculiarities. The document studied was originally designed to facilitate accounting and reporting. But the insurance payments were not canceled. What does it mean?

The law on the application of the IP of the patent taxation system states that a citizen is not exempt from insurance premiums under a patent. This means that the entrepreneur will have to make appropriate deductions to the FIU, as well as to the FFOMM. The rule extends to IP without employees, and on those who have employees in submission.

How much will you specifically pay? Understand this issue is difficult. After deductions to the Pension Fund of Russia directly depend on the income of a citizen. In addition, there are minimum standard deductions. They change every year.

Consider the situation for 2016. So, if the income of a citizen does not exceed 300 thousand rubles a year, you will have to pay only 19,356 rubles 48 kopecks. If the profit is higher than the specified limit, then only 1% of the difference between the real income and the previously specified limit will have to be transferred.

In the FRIFF will also have to transfer funds. Only it is fixed, does not depend on the profit of the entrepreneur. It is established by the state annually. To date, the deductions to the FFOMC are 3,796 rubles 85 kopecks.

Such deductions are relevant, as already mentioned, for those who work for themselves, and for those who hire subordinates for further work. Thus, in 2016, IPs pay 23,153 rubles 33 kopecks in the form of mandatory contributions to the previously mentioned bodies. There is nothing difficult or special to understand in the process.

How to open an IP

And how can you get a patent? What is required for this? Suppose that the patent system of taxation in Moscow will be applied. IP in this case must collect a certain list of documents and submit them to the tax authorities at the place of their registration. And regardless of the region of residence. You can apply, for example, to the Federal Tax Service of Russia No. 10 in Moscow. It is located on Bolshaya Tulskaya Street 15.

With a citizen should bring (when the initial discovery of IP with a patent):

• Identity card (passport);
• Certificate of registration (if a civil passport is used, paper is not needed);
• Application of the established pattern for the discovery of the IP;
• Application for transfer to the SPE;
• SNILS;
• INN;
• Payment indicating the payment of the state fee for the opening of the business.

This concludes all the papers requested by the tax authorities. All listed documents are recommended to be provided together with copies. You do not need to verify them.

Instruction for obtaining a patent for an IP

The last thing that it is recommended to pay attention to is a step-by-step instruction on obtaining a patent. Some entrepreneurs or future businessmen sometimes face certain difficulties with this feature. After all, the SPE provides for payment of the issued document. And when opening an enterprise with other systems for calculating taxes, it is enough just to pay the state fee for the procedure.

Accordingly, the patent system of taxation for IP provides the following algorithm for action:

1. Register the FE. There is nothing difficult in the process. It is enough to bring to MFC or to the Federal Tax Service the documents listed earlier and obtain a certificate of registration.
2. Take the completed form for obtaining a patent. It can be downloaded from the official website of the Federal Tax Service of Russia. Form 26.5-1 is required.
3. Complete the document. If there are difficulties, you can contact the specialized help desk to discover the IP and obtain patents.
4. Take the documents listed above, but attach a completed form 26.5-1 to them, as well as a certificate of the opening of the FE.
5. Submit an application form in the Federal Tax Service at the place of registration of the entrepreneur. In return, the citizen will receive a receipt for new documents.
6. After about 5 days, you can come to the tax authority and get a patent. To do this, you need the TIN, SNILS and the passport of the citizen.
7. Take the requisites and pay for the received 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.

About payment of the patent it is possible to say the following:

1. Completely pay off the debt is necessary not later than the expiration date of the paper. The rule applies to patents issued for no more than 6 months.
2. 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 SPE. Actual for the system used over 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 business. As a rule, it is better to immediately pay with the debt. This will save you from unnecessary problems and checks.

This is how IP registration takes place. The patent taxation system is what makes life easier for some entrepreneurs. It is not difficult to use it. The transition to a similar scheme for calculating taxes is voluntary. No one has the right to coerce him. This is a free choice of some entrepreneurs.

On the cost of patents

And how much will this or that patent cost? Another issue that interests a part of the population. After all, it is always important to understand how expedient the application of this or that taxation system is.

Today everyone can calculate how much the patent will cost him. In order not to delve into all the subtleties and peculiarities of calculations, it is recommended to use a special service located on the site of the Federal Tax Service.

You can find the patent cost calculator on the page - patent.nalog.ru/info. Here you need to choose:

• The year of granting the patent;
• Duration of the document;
• Region of residence of a citizen (oblast, city);
• Type of activity;
• Number of employees.

After setting the relevant data, just click on the "Calculate" button. On the screen there will be an inscription with the cost of the patent, as well as instructions for payment of the document. Convenient, simple, fast. Every citizen is literally in a few minutes able to understand how much it will cost one or another patent, without delving into the nuances of calculating the cost of this.

Results and conclusions

What conclusions can be drawn? The citizen in the case under study does not have to pay a single tax. The patent system of taxation IP initially provides for only payment of the document, as well as the implementation of insurance premiums. And nothing more. This method significantly reduces the burden on both tax authorities and entrepreneurs.

The patent system and the law on self-employment, adopted in Russia, help "get out of the shadows" to the population engaged in business independently, illegally receiving income. After all, it's not a secret for anyone that the PI often has a lot of paperwork, as well as a variety of fees and taxes. Therefore, the tax system being studied is ideal for many freelancers.

Registration, as already said, does not take much time. 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 the full right to sleep peacefully - he will no longer be in debt to the state and tax authorities. It is easier to open an IP with a patent taxation system than it seems.