Where to pay for an individual entrepreneur’s patent and (or) report on a separate division from 2022, taking into account information about the centralization of budget payment cards

Home • Blog • Blog for entrepreneurs • Patent changes in 2022 for individual entrepreneurs

Maxim Demesh

January 24, 2022

548

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.

Great offers for online cash registers for individual entrepreneurs on PSN

Large selection of equipment for individual entrepreneurs with a patent under 54 Federal Laws. Cash desks at manufacturer prices with an official guarantee - special offers apply.
find out details

Patent changes for 2022 for individual entrepreneurs

According to the legislation of the Russian Federation, in the new year the following important changes are coming for businessmen who have chosen this taxation regime:

• The first, and perhaps the most important news, was the extension of the tax holiday period for businessmen. Those who register for the first time and carry out activities such as production, social, scientific and the provision of personal services to citizens can count on a zero tax rate. This deferment will last until at least 2023.
• Entrepreneurs who are not included in the list of those entitled to a zero rate can take advantage of a tax deduction. This will help to significantly reduce the amount of mandatory payments to the state budget. Businessmen will be able to take insurance taxes for themselves and their employees into account when paying tax contributions. An individual entrepreneur without employees will be able to receive deductions of up to 100% of the patent, but businesses with hired employees only up to 50%.
• The amount of potential profit on PSN in 2022 has increased in some regions of the country, such as Moscow and the Moscow region. Perhaps soon other regions will make this decision.
• Also in the new year, the amount of insurance premiums for entrepreneurs has increased.
• It has become possible to submit an application to transfer to a patent at the MFC (in accordance with Tax Order No. 328 of October 15, 2022). The decision to issue a patent based on the submitted application can be obtained during a personal visit to the same MFC, Tax Office or by mail.

Refusal to renew a patent

The right to renew a patent is recognized as lost by the taxpayer if:

• IP income increased over the year and exceeded the maximum permissible value of 60 million rubles;
• the number of hired employees on the employer’s staff was more than 15 people;
• the tax payment was paid by the taxpayer late or not in full (if the required amount is not paid on time, the entrepreneur will be obliged to pay penalties and fines accrued by the Tax Service).

A notification from the tax authority about the loss of the right to work under the PSN and about the transition to the general tax payment regime is sent to the Tax Service within 10 days (calendar) from the date of the occurrence of the circumstance that caused the loss of the right to the PSN.

If an entrepreneur decides to terminate the activity for which a patent was obtained, then after cessation of activity, a corresponding application should be sent to the Federal Tax Service, taking into account the period provided for this (5 calendar days).

The Federal Tax Service will also notify the applicant of the refusal to renew the document in the following cases:

• the type of employment declared by the individual entrepreneur is not covered by the use of PSN;
• there are 10 days left until the patent expires, but the individual entrepreneur has not sent a notification-application to the tax service indicating his further intentions (to use the system or switch to another accounting method);
• the application indicates an invalid period of validity of the requested document or not all required fields of the form have been filled in;
• the taxpayer lost the right to work using the patent method until the expiration of the latter.

Which individual entrepreneur can obtain a patent for 2022?

The types of activities that are allowed for PSN are clearly regulated by Article of the Tax Code No. 346.43 - the list consists of 80 main positions.

At the same time, regional authorities have the right to determine their list of activities if they do not fall under paragraph 6.

By 2022, the list has been expanded with the following types of activities:

• Parking lots for vehicles.
• Organizing pet care.
• Printing and production of business cards and invitations.
• Plowing gardens and chopping wood.
• Enterprises producing flour and cereals.
• Organization of repair of toy products, etc.

According to the changes, in the new year, the patent also covers not only the rental of own premises, but also their subletting.

The clause relating to repair work has also been expanded, and provisions have been added for the reconstruction and repair of residential, non-residential and sports premises.

Let us recall that the same article of the Tax Code contains a list of activities prohibited for patent taxation:

• 1. Production of excise goods, extraction and sale of minerals.
• 2. Public catering, if the premises area exceeds 150 m2.
• 3. Retail trade, if the retail outlet area exceeds 150 m2.
• 4. Activities under simple partnership and property management agreements.
• 5. When selling in bulk and under supply contracts.
• 6. When transporting goods or passengers, if there are more than 20 transport vehicles.
• 7. Transactions in securities, industrial financial instruments, lending services.

Methods for submitting an application to the Federal Tax Service

To extend the validity period of a work permit under the PSN, as well as to accept tax registration using the specified method or to transfer to this system from another accounting method, the applicant must submit a corresponding application to the Federal Tax Service.

The document form is filled out and submitted in one of the following ways:

• in person (when visiting a tax office);
• through the applicant’s representative in the presence of a notarized document for the right to represent interests, including transfer of the document;
• by post in the form of a registered letter;
• through the taxpayer’s personal account on the tax service website if you have an electronic signature key.

For your information! Subjects of the Russian Federation have the right to change the criteria for individual entrepreneurs when using PSN, adjusting the amount of income or the list of acceptable types of activities. Therefore, when applying for a permit extension, you should check the current provisions for the patent system on the official website of the local government authority.

How to get a patent for 2022?

Entrepreneurs, among other things, should take into account that applying for PSN in 2022 can only be done by fulfilling the following conditions:

A patent can be issued for a period from one month to a year (however, only within one tax period).

For example, when filing a patent application in September, maximum use is possible only until the end of December this year.

To switch to the patent system, you need to submit an application, the format of which is regulated by Order of the Tax Service of the Russian Federation No. KCh-7-3 / [email protected] dated December 9, 2022. A sample 2022 patent application is provided below:

Note!

To make the transition to the PSN, the deadline for filing an application for 2022 is no less than ten working days before the start of the activity for which the patent is being purchased.

Budget classification codes for patent in 2022

When paying for a patent, an individual entrepreneur must indicate the BCC. The BCC for payment of a patent, as well as the general list of BCCs, is approved by the Ministry of Finance. Please note that from January 1, 2022, the KBK is regulated by Order of the Ministry of Finance dated June 8, 2021 No. 75n.

For a complete list of BCCs for other taxes, see Ready-made solution Consultant Plus. Study the material for free by getting trial access to K+.

The specific value of the BCC is determined by the scale of the region where the activity is carried out:

BCC is indicated in field 104 of the payment order.

Learn about the nuances of filling out field 104 in a payment order from this publication.

The service from the Federal Tax Service “Calculation of the cost of a patent” will help you calculate the cost of a patent.

Sample payment order for payment of a patent:

IMPORTANT! The transition to PSN does not exempt individual entrepreneurs from paying compulsory insurance contributions (for employees and for themselves), as well as personal income tax for employees. At the same time, payment of personal income tax, regular insurance premiums paid to the budget, and “unfortunate” contributions transferred to social insurance must be made according to separate BCCs established for the corresponding payments.

PSN rate for 2022

This year, the tax rate on the patent taxation system for entrepreneurs will be 6%.

Only such regions as Crimea and Sevastopol were allowed to set a lower rate (according to Part 2 of Article No. 346.50 and 7 of Article No. 12 of the Tax Code of Russia). In these regions, the rate is reduced to four percent.

At the same time, the authorities of any entity have the right to set a zero rate for individual entrepreneurs on a patent, that is, to provide temporary tax holidays. However, those individual entrepreneurs who meet a number of conditions receive such benefits.

A businessman can apply a tax rate of 0% immediately after registration, and then during two tax periods (in total, no more than two years).

Also, in the event of termination and subsequent resumption of activities by an entrepreneur, he can take advantage of a deferment in the payment of taxes - tax holidays.

An important condition for using a rate equal to 0% is the start of work of an individual entrepreneur after the entry into force of the law introducing such a measure of support for SMEs as tax holidays.

According to paragraph 2 of Article 346.50 and paragraph 7 of Article 12 of the Tax Code, if the conditions for applying the zero rate are violated, the businessman must pay tax contributions at the full rate of his region.

It is also worth considering that if one or more patents fall under the zero rate, an entrepreneur in this tax system needs to organize separate accounting of income.

How to calculate PSN tax for 2022?

To calculate the amount of taxes under the patent system, you need to take into account the size of the potential profit for the year, the tax rate, and the period for which you want to take out the patent.

The amount of potential profit is determined depending on the region in which the enterprise operates.

Note!

In the event that the amount of income actually received from the activities of an individual entrepreneur on a patent is higher or lower than the potential one, then the price of payment for the patent will still not change (according to Article No. 346.47 of the Tax Code).
Thus, the calculation of the PSN tax for individual entrepreneurs for 2022 is carried out by Federal Tax Service specialists in each specific region, and can be calculated as follows:

• Taking into account the average number of employees of the enterprise.
• For each motor vehicle or water transport.
• Taking into account the number of tons of carrying capacity of cargo transportation vehicles.
• For each passenger seat (during transportation).
• For every square meter when leasing property or rented premises, as well as non-residential premises and land plots.
• Considering the size of the territory in square meters, when it comes to parking lots.
• For each facility of a stationary or mobile retail chain, public catering facilities. Or according to the footage of these points.
• Depending on the area where the patent is valid.

Conclusion

To summarize, in this article we tried to talk about all the changes in PSN from 2022, and also looked at how PSN is calculated for individual entrepreneurs at the current tax rate of 6%.

Some patent entrepreneurs still have access to a zero tax rate, but to do so they must meet certain conditions.

In general, each entrepreneur needs to independently evaluate all the pros and cons of using PSN in 2022, and decide whether this tax system is suitable for him.

Question answer

Is it possible to sell labeled goods on PSN in 2022?

In 2022, the patent prohibits trade in such labeled goods as fur products, medicines and footwear.
If you are going to trade such goods, then a patent will not suit you. Other branded products, such as cigarettes and beer, can be sold under patent.

Is it possible to abandon the use of a patent early?

For early refusal to use a patent, it is necessary to submit an application in format 26.5-4, within 10 calendar days from the date of termination of business activities under the patent.
However, after abandoning the PSN, obtaining a new patent is possible only in the next tax period. The cost of the patent will be recalculated depending on the actual time of use.

Potential income on PSN - what is it and how to calculate it?

Potential income is the estimated amount of possible income of an entrepreneur depending on the type of activity.
The value of the indicator is set by the regional authorities and may vary. At the same time, the cost of the patent does not change depending on the profit actually received into the entrepreneur’s account.

Does an entrepreneur with a patent submit tax reports?

No, under the patent taxation system, individual entrepreneurs do not submit tax returns or other annual reporting. Keeping a book of income records will be sufficient. If an entrepreneur wishes to make tax deductions, he, as a taxpayer, must send a corresponding notification to the Federal Tax Service in the prescribed form.

Is it possible to combine the simplified tax system and a patent in 2022 and how?

If individual entrepreneurs plan to use both the simplified tax system and patents for their activities, then yes, tax legislation does not prevent such a scheme.
You just need to take into account the limitations of both taxation systems. In particular, in different regions, within the same type of activity, both simplified and patent systems can be used. In one region, you can buy a patent for additional types of activities.

For example, an individual entrepreneur provides animal grooming services in a simplified manner, and he bought a patent to open a pet supply store.

You can read more in detail in our article “Combining a patent and the simplified tax system - features of using an online cash register.”

Do you need help choosing an online cash register for individual entrepreneurs on PSN?

Don’t waste time, we will provide a free consultation and select the appropriate cash register under 54-FZ for your business.

Procedure for obtaining a patent

The patent taxation system is not established automatically; to use it, an entrepreneur must submit a corresponding application to the tax authority. Otherwise, calculation and payment of tax payments will occur in the general manner.

To prepare a document, you must perform a number of actions:

1. Prepare an application in the prescribed form. The text of the form should indicate the relevant codes (tax authority, subject of the Russian Federation), information about the entrepreneur, legal address, and types of activity of the applicant.
2. Contact the tax service department by handing over the completed application to the registration officer and presenting the applicant’s civil passport. The individual entrepreneur receives a copy of the submitted application with a note indicating that the documents have been accepted for work.
3. After a period of time specified by law (up to 5 working days), when you re-apply to the National Assembly, find out about the decision made (grant of a patent, refusal to grant).
4. In case of a positive decision on the request, the amount (per patent) must be paid, the calculation of which, together with the bank details for payment, is transferred to the applicant upon receipt of the patent.

When issuing a permit for a period of up to six months, its cost must be paid within the first 25 calendar days of establishing the PSN (Article 346 of the Tax Code of the Russian Federation). If the requested validity period exceeds 6 months, then from the moment of commencement of work on the PNS in the first 25 days (calendar) a share of 1/3 of the cost of the patent is payable, the remainder of the amount must be paid no later than 30 days before the expiration of the permit document .