KBK to pay for an individual entrepreneur's patent in 2022 Moscow

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Maxim Demesh

January 24, 2022

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The patent tax system has been used as a special regime by individual entrepreneurs for less than 10 years. Nevertheless, every year PSN is improved and supplemented with important innovations, and at the moment it is a very practical solution for many individual entrepreneurs.

What innovations are expected to be patented for 2022, will working with this regime change radically, and how can entrepreneurs use the special tax system according to the new rules? We will tell you everything in detail in our article today.

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BCC for contributions to OPS individual entrepreneurs for themselves in 2022

When an individual entrepreneur pays insurance premiums for compulsory pension insurance for himself, the KBK is indicated in the payment order 182 1 0210 160.

Here is the decoding in 2022 for individual entrepreneurs of this KBK 18210202140061110160: this code is called “Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension (payment amount (recalculations, arrears and arrears for the corresponding payment, in including canceled ones) for billing periods starting from January 1, 2017).”

Briefly about the specifics of the patent tax system

The patent taxation system (PTS) was introduced in the Russian Federation on January 1, 2013 (Chapter 26.5 of the Tax Code of the Russian Federation).
Its essence is that the entrepreneur pays a fixed percentage of the potential income determined for the place of business (subject of the Russian Federation). The ability to apply PSN is established at the level of a constituent entity of the Russian Federation or at the level of a municipal or district entity. To do this, a special law must be adopted by the local legislative body.

PSN allows individual entrepreneurs:

• do not pay VAT (except customs), personal income tax, property tax (except taxable at cadastral value);
• do not submit tax reports;
• do not keep accounting (but only a book of income in the form approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n);
• reduce the amount of the patent by paid strass contributions by analogy with the simplified tax system “income”.

To use PSN IP you will need:

• Conduct activities in the area where this system is introduced.
• Carry out activities that allow the transition to PSN. All types of such activities are listed in Art. 346.43 Tax Code of the Russian Federation. However, there may be variations in local laws regarding the patent system (for example, the activities listed will be partially represented). Therefore, individual entrepreneurs should also familiarize themselves with local legislation on PSN.
• Receive income from activities under all patents of no more than 60 million rubles/year.
• Have no more than 15 employees (for all types of individual entrepreneur activities).
• Submit an application to your tax office for the transition to PSN (10 days before the start of the relevant activity).
• Pay for the patent within the established time frame:
• patents for a period of up to 6 months - completely before the expiration of the patent;
• patents for a period of 6 to 12 months - 1/3 during the first 90 days, 2/3 until the patent expires.

Find out about the pros and cons of PSN from our article.

KBC of individual entrepreneurs' contributions to compulsory medical insurance for themselves in 2022

When paying a medical insurance premium for compulsory medical insurance for yourself, the individual entrepreneur must indicate KBK 182 1 0213 160 . Then the payment will be used to fulfill the obligation to pay the health insurance premium.

Here is the decoding in 2022 for individual entrepreneurs of this KBK 18210202103081013160 KBK: this code stands for “Insurance contributions for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund (insurance contributions for compulsory health insurance of the working population for billing periods starting from 1 January 2022)".

Patent tax rate

The tax rate for a patent is set by the constituent entities of the Russian Federation.

Rate 0%

According to paragraph 3 of Art. 346.50 of the Tax Code, regions can provide tax holidays for 2 years for individual entrepreneurs who registered for the first time to provide household services to the population or work in the scientific, social and industrial spheres.

Rate 6%

If such a law applies in your region and you have registered an individual entrepreneur for the first time, then you do not need to pay for a patent for two years. Otherwise, the patent rate will be 6%.

Rate 4%

Patent tax payment will be less in the Republic of Crimea and Sevastopol. For these entities in the period from 2022 to 2022, a rate of up to 4% applies.

KBK on insurance premiums for individual entrepreneurs with employees in 2022

If an individual entrepreneur has employees, then in addition to contributions for himself, the entrepreneur must pay insurance premiums from payments to employees. In this case, the following BCCs are indicated as part of the payment order:

How to calculate tax according to PSN

Individual entrepreneurs do not need to calculate the tax amount themselves. The tax office does this.

The patent indicates the total amount of tax that must be paid to the budget, the amount and timing of payments.

The tax office determines the tax amount in two ways:

1. If the patent is issued for 12 months, then when calculating the tax base is multiplied by 6%.
2. If the patent validity period is shorter, then the tax base is divided by 12 months and first multiplied by the number of months the patent is valid, and then multiplied by 6%.

You can calculate the cost of a patent using the calculator on the tax website.