Patent system of taxation in 2017

What is a patent

Patent system of taxation is a special tax regime, which only IP can apply. The essence of this system is the receipt by the entrepreneur of a special document (patent) giving him the right to carry out certain types of activities. As well as on the UTII, the amount of real income received by the FNP does not matter. The cost of a patent is calculated on the basis of the amount of potential income that can be established by the state. When buying a patent, the entrepreneur is exempted from paying the main taxes (in respect of the types of activity for which he bought the patent): the personal income tax, VAT (excluding customs) and property tax (with the exception of objects whose tax base is defined as their cadastral value) .

Note: in 2017, many IP for calculating and paying for a patent use this online bookkeeping.

Who has the right to apply SPE

Apply SPE, have the right only IP average number of employees (including employees under civil contracts), for all types of activities which does not exceed 15 people. In turn, it is impossible to apply SPEs within the framework of simple partnership agreements or trust management of property.

Activities falling under the PSN in 2017

By the laws of the constituent entities of the Russian Federation, the above list can be extended by additional activities that, in accordance with OKVED, are related to domestic services. At the same time, the subjects have no right to shorten the list.

Note: from January 1, 2017, the attribution of certain services to household services is not determined in accordance with the PKC as previously, but in accordance with OKVED.

How to obtain a patent in 2017

In order to obtain a patent, a PI must fill out an application and file it with the tax inspectorate at the place of residence no later than 10 working days prior to the commencement of activities on the basis of the SPT (new PIs may apply together with the registration documents).

The application can be submitted in several ways: Personally or through a representative (notarial power of attorney). By mail with a list of attachments. In electronic form on the Internet through EDO operators. In the case of sending by mail or through EDO operators, the date of submitting the application will be the day of its sending. Within 5 days from the date of receipt of the application, the tax authority is obliged to issue a patent (a sample of the patent) or to notify the refusal to issue it.

Pay attention, since 2015, you can apply the patent only in the municipality in which it was received. If you plan to conduct business elsewhere, then the application must be submitted to the appropriate tax authority of this city.

Note: the law does not prohibit simultaneously obtaining patents in different municipalities of Russia.

How much does a patent cost in 2017

The amount of tax required for the application of the SPE is calculated by the following formula: Tax amount = Tax base x 6% x (Validity period of the patent / 12 months) Examples of calculating the patent value

Note: it is always possible to obtain an exact calculation of the patent value at the tax authority that issued it. Also, quite often, the amount of tax necessary to pay is indicated on the back of the patent sheet.

In addition, you can calculate the cost of a patent using a calculator on the official website of the Federal Tax Service.

Payment of the patent (payment term in 2017)

If the patent was received for a period of less than 6 months, then it must be paid in the amount of the full amount, not later than the expiry date of the patent. If the patent was received for a period of 6 to 12 months, then 1/3 of the amount must be paid within 90 calendar days after the date of the patent's commencement, and 2/3 of the amount not later than the expiry date of the patent.

Pay a patent can be without a commission in the branch of Sberbank. For payment it is necessary to know: the full name, residential address and TIN of the individual entrepreneur (in some offices you may be required to fill out a payment order).

Note: if the deadline for payment falls on a weekend or a holiday, then it is necessary to pay the patent on the previous working day.

Combining SPE with other taxation systems

SPE as well as UTII is a tax regime that applies to certain activities, so the patent can be combined with any other taxation system (OCH, USN, ESKH).

Note: you can not simultaneously engage in the same type of activity in different tax regimes. In addition, it is necessary separately, for each tax system, to keep tax records (property, liabilities, business transactions), to report and pay taxes.

The loss of the right to use a patent

IP is considered to have lost the right to apply the patent taxation system in the following cases: Revenues from the beginning of the year exceeded 60 million rubles. (On the activities for which the SPE was applied). The average number of employees during the validity of the patent exceeded 15 people (for all types of IP activities).

Be attentive, in case of loss of the right to apply the patent, the PI will automatically be transferred to the general taxation regime, starting from the moment the patent was issued. Accordingly, all incomes received during this period will be taxed by DOS (which is 13% personal income tax, VAT and property tax).

Please note that from January 1, 2017, the late payment of a patent does not entail a loss of the right to use the SPE, but only provides for the imposition of a fine on the IP and the imposition of penalties on the amount of tax arrears.

Removal from the register

Withdrawal taking into account the IP applying SPE, occurs within 5 days from the date of expiry of the patent (if there are several patents, then after the expiration of all patents). If the IP has lost the right to apply the SPE and has terminated the activity for which it was applied, then the withdrawal takes into account 5 days from the date of submission to the tax service of the application for the loss of rights or termination of activities.

Note: the date of withdrawal is considered to be the date of transfer of the IP to the general taxation regime or the date of termination of activities for which the SPE was applied.