Pitfalls of special tax regimes for beauty businesses in 2022

The “whitewashing” of small and medium-sized businesses in 2022 has not been lost on the beauty industry. After the abolition of UTII in 2022, young entrepreneurs need to decide which taxation system will be more beneficial for them.

Lately, many have been trying to bring their business out of the shadows, and the beauty industry is no exception. Legal business activities help increase customer loyalty and protect yourself from fines, and also provide the opportunity to:

• make an exit It is good to run a business in such a way that it can be sold at any time;
• control the situation. If you are a master who works for himself, then your situation is much simpler, but if you have a staff, then controlling them in the case of a shadow business becomes more difficult;
• scale up.

Legal activities allow you to participate in programs to support small businesses or take out a bank loan for development.

After the abolition of UTII, entrepreneurs are faced with a choice - which taxation system to choose when registering their activities or which one to switch to instead of the “imputation”. For many salons, the most profitable tax system is the PSN (patent system), but it also has its disadvantages. Let's look at what you might encounter when choosing a patent system and find out who is more suitable for the simplified tax system.

Types of activities to which PSN is applicable

As can be seen from the table, you can work under a patent in many areas of business activity. For example, providing hairdressing, cosmetic, veterinary, repair, educational, transport, design, excursion and many other services. The full list of works for which a patent can be purchased is indicated in the Tax Code of the Russian Federation.

For your information! Regional authorities may, at the local level, supplement the list of activities suitable for work under a patent.

Examples of calculating the cost of a patent

Example 1. Calculation of the cost of a patent for a full year

Object of taxation

IP Petrov I.A. received a patent from the Federal Tax Service for Moscow to carry out entrepreneurial activities in repairing and sewing shoes from January 1, 2022. Patent validity period – 12 months

.

Patent value calculation

The tax base for shoe repair and sewing in Moscow is 1,320,000 rubles

.

For the received patent to I.A. Petrov. you will need to pay: RUB 79,200.

(RUB 1,320,000 x 6%).

Example 2. Calculation of the cost of a patent for less than a year

Object of taxation

January 1, 2022 IP Petrov I.A. received a patent from the Federal Tax Service for Moscow to carry out entrepreneurial activities in repairing and sewing shoes. Patent validity period – 5 months

.

Patent value calculation

The tax base for shoe repair and sewing in Moscow is 1,320,000 rubles

.

For the received patent to I.A. Petrov. you will need to pay: RUB 33,000.

(RUB 1,320,000 x 6% x (5 months / 12 months).

Note

: You can always get an accurate calculation of the cost of a patent from the tax authority that issued it. Also, the amount of tax required to be paid is often indicated on the reverse side of the patent sheet.

In addition , calculate the cost of the patent

you can use the calculator on the official website of the Federal Tax Service.

How to switch to a patent tax system

You can start working on a patent immediately after starting your business activity, that is, after receiving a certificate of state registration and registration with the tax authority. In order to obtain a patent, an individual entrepreneur must submit an application to the territorial tax service with a request for its issuance, but no later than ten days before the start of the activity covered by the patent. It should be remembered that the patent is valid for use only in the territory of the constituent entity of the Russian Federation in which it was received. If an entrepreneur expresses a desire to apply a patent in any other region, then he must apply for a patent to the tax service of the region in which he plans to operate.

FILES Application form for a patent in form 26.5-1 in .PDF

An application for a patent can be submitted to the tax service:

• in person (to the Federal Tax Service at your place of residence);
• send via Russian Post - necessarily with a receipt confirmation and a list of the contents;
• through a representative if he has a power of attorney from the individual entrepreneur certified by a notary;
• through an electronic service, but only with an electronic digital signature.

After five working days from the date of receipt of the application, the tax authorities are required to issue a patent. If for some reason the grant of a patent is refused, the tax office must also notify the individual entrepreneur about this no later than five days.

You can switch to the patent regime at any other period of further work, but you need to submit an application for purchasing a patent to the tax authority in advance - 10 days before the start of practical work using it.

Is taxi taxation available in the form of NPA?

NPA is a tax on professional income. Payers of this tax are called self-employed. They may not have entrepreneurial status. But since taxi activities are subject to licensing, a self-employed person needs to register as an individual entrepreneur in order to obtain a license and legally conduct his business.

K+ experts looked into how to obtain permission to carry out activities for transporting passengers and luggage by passenger taxi. To study this material, use demo access to the system. It's free.

An entrepreneur must register as self-employed with the tax authority and install the “My Tax” application. After each settlement with the client, the data is sent to the tax authority. Here again, the entrepreneur’s mistake in calculating the tax is eliminated, since the tax authorities calculate the tax. The tax rate is not high and varies depending on who the services were provided - a legal entity (6%) or an individual (4%). The base is the amount of income received from clients. The annual income is limited to 2.4 million rubles.

The regime is exempt from submitting any reporting forms to the tax authorities, which is an important factor when choosing it.

Recently, the issues of working with taxi aggregators have become very relevant: in what capacity to register in order to transport passengers, under what agreement to work with the aggregator, what taxes to pay. You will find the answers in the article “What tax do taxi drivers working with taxi aggregators pay?”

Reasons for refusal to issue a patent

When filing an application for a patent, you need to be prepared for the fact that the Federal Tax Service may refuse this request. Factors that constitute grounds for refusal to issue a patent:

• loss of the right to apply the patent in the current calendar year;
• incorrectly specified patent validity period;
• application for a patent for a type of activity that does not fall under the PNS;
• blank fields in a patent application;
• identification of arrears under the PNS tax.

How to get a patent in 2022

To obtain a patent, an individual entrepreneur must fill out an application and submit it to the Federal Tax Service at the place of residence no later than 10 working days
before the start of business on the basis of PSN (new individual entrepreneurs can submit an application along with documents for registration).

If an individual entrepreneur plans to operate in a region in which he is not registered, he can submit an application to any tax authority of this constituent entity of the Russian Federation. The exception is situations where the operation of the patent system is divided among municipalities. In this case, the application is submitted to the Federal Tax Service of the municipality in which the individual entrepreneur will operate.

If the activity will be carried out on the territory of a city of federal significance (Moscow, St. Petersburg and Sevastopol), the application can be submitted to any Federal Tax Service of the given city.

Note

: when carrying out activities provided for in paragraphs. 10, 11, 32, 33 and 46 (in terms of delivery and peddling trade) clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, an application for PSN is submitted to the Federal Tax Service at the place of residence.

An application can be submitted in several ways:

1. In person or through a representative (by notarized power of attorney).
2. By mail with a description of the attachment.
3. Electronically via the Internet through EDF operators.

If sent by mail or through EDF operators, the date of submission of the application will be considered the day it was sent.

Within 5 days

from the date of receipt of the application, the tax authority is obliged to issue a patent (sample patent), or notify about the refusal to issue it.

note

, a patent can only be applied in the municipality (subject of the Russian Federation) in which it was received. If you plan to conduct business in another location, then the application must be submitted to the appropriate tax authority of that city.

Note

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

Limitations on the use of the patent system

Not all individual entrepreneurs can use a patent in their work. In particular, restrictions are provided if:

• the number of employees hired by the individual entrepreneur exceeds 15 people;
• the profit of individual entrepreneurs for those types of activities that are covered by the patent is above 60 million rubles. When combining a simplified tax system and a patent, the amount of income is determined in total for both of them;
• the patent was not paid within the deadlines established by law.

Also, the patent system cannot be used for trust management of property and under simple partnership agreements.

Types of patents

By law, patents are issued for strictly defined types of activities for which a simplified form of tax collection is allowed. The list of them is prescribed in the Tax Code of the Russian Federation and is limited to 64 items. In the coming years, a significant expansion of the list of types of activities at the federal level for which a patent will be issued is not expected. However, regions may, at their discretion, increase this list, but only for those types of activities that relate to the provision of household services to the population. At the same time, the distribution of funds received from the sale of patents occurs as follows: 90% goes to the municipal treasury, and only 10% goes to the state budget.

The entire list of business areas in which legislation allows working under a patent can be roughly divided into two groups:

• patents for the provision of repair work;
• patents for public services;
• patents for trading activities.

For your information! A patent can be obtained not only for one specific type of activity, but for several at once.

Attention! To clarify the types of activities for which a patent is issued in a particular region, municipal/administrative district, you need to contact the local tax authorities.

Patent validity period

Patents are issued for a strictly limited time - from 1 to 12 months inclusive. In this case, the maximum validity date of a patent is the end of the calendar year. In other words: a patent can be obtained, for example, from August 12, 2016 to December 31, 2016, but cannot be obtained from the same August 12, 2016 to August 12, 2017, since 2022 is already a different calendar year. If a patent is required to perform work in the middle of the year, then there are no restrictions: for example, you can obtain a patent from March 20 to September 20. Thus, the patent must be renewed annually by submitting an application for the next year to the tax service no later than mid-December of the current year.

Attention! If the right to use a patent is lost, it will be possible to return to it only at the beginning of the next calendar year.

How much does a patent cost in 2022?

The amount of tax required to pay for the use of PSN is calculated using the following formula:

Tax amount = Tax base x 6% x (Patent duration / 12 months)

The tax base

The tax base

– this is the potential annual income of an individual entrepreneur, the amount of which is established by the laws of the constituent entities of the Russian Federation and depends on:

1. Type of business activity.
2. Places where activities are carried out.
3. The number of hired workers, transport, retail space, etc. involved in this activity.

Note,

that regions received the right to combine similar activities from the category of household services to the population into groups and set a
general income limit for them.
note

, regional authorities can set prices for patents for each municipality, and not for the entire entity as a whole (with the exception of activities in road transportation and distribution (distribution) retail trade).

On the one hand, the cost of a patent should be more fair - more expensive in big cities and cheaper in sparsely populated areas. But, on the other hand, the territory of the patent will be limited to the boundaries of a specific municipality.

Patent duration

A patent is issued for a period of 1 to 12 months

inclusive, within the calendar year.

If an individual entrepreneur has lost the right to apply a patent or has ceased to operate a PSN, he will be able to switch again to the patent taxation system (for the same type of business activity) only from the next calendar year.

Read more about the transition from the simplified tax system to a patent in 2022 in this article.

Refund for patent

If for some reason the patent has lost its validity before its expiration, then the entrepreneur has every right to write an application to the tax service with a request to return some of the money paid for it. But since this practice is not yet very widespread, before doing this, it is advisable to consult with tax specialists.

An entrepreneur does not have the right to unilaterally refuse to use a patent before its expiration.

Who has the right to apply PSN

Only individual entrepreneurs have the right to use PSN

, whose average number of employees (including employees under civil contracts)
for all types of patent activities does not exceed 15 people
. Previously, a different norm was in force - the total number of individual entrepreneurs’ employees was taken into account. However, from 01/01/2020, the law of 09/29/2019 No. 325-FZ introduced an amendment to clause 5 of Art. 346.43 Tax Code of the Russian Federation. Now, for the application of PSN, the number of individual entrepreneur employees in those types of activities to which the patent system is applied matters.

Tax legislation allows you to combine simplified and patent taxation systems; read about how to do this in this article.

Note,

There are many regional specifics in the rules for applying PSN. In 2022, the authorities of the constituent entities may establish additional types of activities for a patent, in addition to those listed in Article 346.43 of the Tax Code of the Russian Federation. Also, now they completely independently establish the potential annual income of an individual entrepreneur, which serves as the basis for calculating tax. Until 2022, there was a limit above which this income could not be set, but it was abolished.

In addition, regional authorities have the right to establish additional conditions for the application of PSN, for example, limit the area and/or number of retail or catering facilities, the number of vehicles, and the area of ​​leased premises. Therefore, it is better to find out the exact conditions for the use of PSN from your Federal Tax Service.

Note! Individual entrepreneurs on a patent can reduce its value by the amount of insurance premiums

. The principle is the same as the non-STS “Income” - an individual entrepreneur without employees can reduce the cost of a patent by the entire amount of paid contributions, an individual entrepreneur - by no more than 50% (contributions for himself and for employees are taken into account). If there are several patents, and the value of one of them is not enough to fully deduct contributions, they can be deducted from other issued patents.

Read about changes in the patent tax system in connection with the abolition of UTII from 2022 in this article.

Patent price

A patent is not a free document. The price of a patent is essentially a tax paid by an individual entrepreneur applying the patent tax system.

The value of a patent is very easy to calculate. To do this you need to use the following algorithm:

CPU = 6% x PD

Explanation:

CPU – patent price; PD – potential future income of an individual entrepreneur; 6% is the tax rate under the PNS.

The potential income from patent activities is established by local regional authorities. This indicator may change every year, and in situations where the amount of possible income for the new year is not determined, the indicator of the previous year applies.

If an individual entrepreneur received a patent for a period of less than 12 months, the cost of the patent must be recalculated depending on the number of months for which it is valid.

Important! In some cases, when calculating the cost of a patent, in addition to the main indicators, it is also necessary to take into account the area of ​​the sales floor, the number of hired personnel, the number of vehicles, etc.

The probable potential income, depending on the field of business, is established by regional authorities. It is of a variable nature, that is, once a year this indicator can change, taking into account inflationary processes and other factors influencing it. If the amount of potential income has not changed since the new year, then the indicator that was adopted for the previous year is valid.

The great advantage of the patent system is the fact that with sufficiently high income, the amount of tax payment remains unchanged.

Conditions for obtaining a patent

Any entrepreneur can obtain a patent, but only if it meets two important parameters:

• the number of hired personnel of an individual entrepreneur is not more than 15 people (for all types of activities);
• the annual income of an individual entrepreneur is not higher than 60 million rubles. (the important thing is that all income of an individual entrepreneur is taken into account here, regardless of which tax system it goes through).

If the right to a patent is lost

If during the validity period of the patent these indicators are exceeded, the individual entrepreneur is obliged to notify the tax office about this (application on form 26.5-3). In this case, he loses the right to use the patent and automatically switches to the general taxation regime. It will be possible to resume the use of the patent system only when the individual entrepreneur again meets the required parameters.

Also, in the event of termination of the activities of an individual entrepreneur on the PSN, it is necessary to write a statement on the termination of the business activity in respect of which the PSN was applied in form 26.5-4.

• Form and sample
• Online viewing
• Free download
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FILES Application form for loss of the right to use PSN and transition to a general taxation regime, form 26.5-3 in .PDF Application form for termination of business activities in respect of which PSN was applied, form 26.5-4 in .PDF

Reporting and tax accounting for the PNS

When applying the tax system, individual entrepreneurs are required to maintain a special Income Book , and, as written in the law, for each patent separately. This accounting must be kept on a cash basis, that is, upon receipt of money in the cash register or in the accounts of individual entrepreneurs. A complete list of rules for accounting for income in the patent system can be found in Art. 346.53 Tax Code of the Russian Federation.

The patent system does not imply filing declarations. However, if an individual entrepreneur combines the PTS and other special tax regimes, for example, the Unified Agricultural Tax or the simplified tax system, then declarations must be submitted for them, even if there is no income on them - in this case, zero declarations should be issued.

Benefits in honor of tax holidays

If an entrepreneur acquired this status for the first time after a tax holiday was declared by regional law, he can obtain a patent free of charge for up to 2 years. The condition is the development of activities that local authorities consider useful in the given region.

Thus, the transition to the patent system is quite simple and not troublesome. The main thing is to make sure that the type of activity of the individual entrepreneur is included in the list established by the Tax Code of the Russian Federation for patent taxation, and the individual entrepreneur itself complies with the conditions that the law sets for it in terms of the number of hired personnel and the volume of revenue. If an entrepreneur strives for serious business development, then it makes sense for him to use other tax systems.

Payment of contributions to extra-budgetary funds

For themselves, individual entrepreneurs using the patent system must pay contributions to extra-budgetary funds in exactly the same way as in other tax systems, that is: 22% - to the Pension Fund, 5.1% - to the Federal Compulsory Medical Insurance Fund, 2.9% - to the Social Insurance Fund ( percentage of the minimum wage).

As for hired employees, the situation is different - entrepreneurs pay only contributions to the Pension Fund for them, in the amount of 20% of accrued earnings; there is no need to make contributions to the Social Insurance Fund and the FFOM for hired personnel.

Combining PSN with other taxation systems

PSN is a tax regime that applies to certain types of activities, so a patent can be combined with other taxation systems - OSN, simplified tax system, unified agricultural tax.

Note

You cannot
simultaneously engage in the same type of activity under different tax regimes .
In addition, it is necessary to separately
, for each taxation system, maintain tax records (property, liabilities, business transactions), submit reports and pay taxes.

Pros and cons of the patent system

Like other taxation systems, the PNS has its positive and negative sides. The advantages include the following parameters:

• variability in patent validity period (1-12 months);
• low cost (but not always);
• no need to provide tax returns;
• the ability to acquire several different patents for several types of activities simultaneously;
• there is no need to pay contributions to the Social Insurance Fund for employees (this does not apply only to those acquirers of the patent who work in the field of retail trade, real estate rental and public catering). The Pension Fund pays 20% of wages paid to employees.

Flaws:

• a large number of restrictions (the number of people is no more than 15 people, the area of ​​the trading floor is no more than 50 sq.m., etc.). In fact, you can work under a patent only in those types of activities that relate to services to the public and retail trade in small shops;
• the need to carefully record income in a special Income Book;
• the requirement to purchase a patent in advance, that is, in prepayment mode;
• the impossibility of reducing the cost of a patent by the amount of paid insurance contributions to extra-budgetary funds.

As practice shows, the patent system has not yet gained a worthy place in Russia over the three years of its operation. Businessmen are in no hurry to use it; the number of individual entrepreneurs working under a patent still does not exceed 4% of the total number of registered individual entrepreneurs. Perhaps the low demand for the PTS is due to the fact that the advantages it provides are also available in other, more conventional tax systems. However, entrepreneurs involved in the provision of services to the population and small sales should take a closer look at this tax regime and, perhaps, take advantage of it.

Obtaining a trade patent

This type of patent turned out to be the most in demand among Russian entrepreneurs. It allows you to significantly save on taxes and not spend money on the purchase of cash register equipment, since the patent system allows entrepreneurs to replace cash register receipts with sales receipts, receipts, etc. However, it is worth remembering that the patent only applies to retail trade; wholesalers do not need to rely on the patent.

In addition, the sales area of ​​an entrepreneur working under a patent should not exceed 50 sq.m.

Well, some inconvenience comes from the fact that this patent, like any other, needs to be renewed regularly.

Frequently asked questions about the use of PSN

What happens if an individual entrepreneur who used both the simplified tax system and the PSN loses the right to apply the patent?

According to paragraph 6 of Article 346.34 of the Tax Code of the Russian Federation, an individual entrepreneur who uses both the simplified tax system and the PSN, if he loses the right to a patent, is transferred to a simplified system.

Let us add that previously there were 2 points of view on this issue. One part of the letters from the financial department (for example, dated 03/18/2013 No. 03-11-12/33) indicates that if the right to a patent is lost, with the simultaneous application of the PSN and the simplified tax system, the individual entrepreneur remains on the simplified tax system for all types of activities, since the combination of simplified taxation system and OSNO is not allowed. But this is only possible if the reason for the loss of the right to a patent was not an excess of income in excess of 60 million rubles.

Another part of the letters (dated January 30, 2015 No. 03-11-12/3558, dated December 3, 2013 No. GD-4-3/21548) indicates that the activities for which the individual entrepreneur used PSN are transferred to OSNO , and the rest remains simplified.

In practice, the tax authorities most often took the second position and transferred the activity for which the right to a patent was lost to OSNO, despite the parallel application by the entrepreneur of the simplified procedure.

Is it possible to apply for a patent from the middle of the month?

An application for a patent can be submitted on any day of the month, but it must be remembered that this must be done no later than 10 days before the start of the “patent” activity.” If the application is submitted on June 11, then the activity must begin no earlier than June 26. The application itself must indicate the start date of the patent. If, for example, we set the start date of the patent as June 25 and the patent term, for example, 6 months, then the expiration date will be December 25.

Is it possible to switch from the simplified tax system to the PSN in the middle of the year?

It all depends on what types of activities the individual entrepreneur wants to switch to PSN.

If an individual entrepreneur switches to a patent for certain (not all) types of activities, then he can submit an application for the use of PSN at any time during the year.

If an individual entrepreneur carries out one type of activity and intends to switch from the simplified tax system to a patent, then the opinion of the Ministry of Finance is divided. One part of the letters (for example, dated September 19, 2014 N ГД-4-3/ [email protected] ) states that the transfer of all activities from the simplified tax system to the new taxation regime is allowed only from the new calendar year. At the same time, before January 15 of the new year, the individual entrepreneur must notify the tax authority of the termination of the application of the simplified tax system. Another part of the letters (in particular, dated May 16, 2013 N 03-11-09/17358) says that when applying a simplified taxation system and carrying out only one type of activity in one subject of the Russian Federation, an individual entrepreneur has the right to switch to this type of activity on the PSNO, while remaining on the simplified taxation system.

In connection with the current ambiguous situation, when completely switching from the simplified tax system to the PSN, it is recommended to request clarification from the tax authority regarding the procedure for switching to a patent within a year.

What to do if during the validity of the patent the number of employees increased (new objects of trade appeared, etc.)?

If an individual entrepreneur, during the validity period of the patent, has increased the number of physical indicators of conducting business activities in respect of which this taxpayer applies the patent taxation system (for example, new trade or public catering facilities have appeared, the number of employees has increased, etc.), then the received patent will be valid only in relation to the objects (number of employees) specified in the patent

.

With regard to income received from business activities related to the use of objects (employees) not specified in the patent he previously received, an individual entrepreneur has the right, no later than 10 days before the date of commencement of business activities with new indicators, to apply for a new patent, or switch to a general or simplified taxation system in relation to the specified income. That is, if during the validity of the patent the individual entrepreneur hired new employees, separately for them, it is necessary to obtain a new patent, and no earlier than 10 days before starting work with them. If this is not done and new employees start working while the old patent is valid, the tax authority will regard this as an underestimation of performance indicators under the old patent, which, in turn, threatens problems with fiscal authorities. The tax authority has the right to request an explanation from the taxpayer regarding this fact.

Also, if a new patent for these employees is not received within the prescribed period, the individual entrepreneur will be automatically transferred to a different taxation system, which will entail the need to clarify their tax obligations and submit tax returns provided for by this taxation system.

Should individual entrepreneurs on PSN pay a trading fee?

Individual entrepreneurs using PSN do not have to pay a trading fee.

To obtain a patent in a region in which an individual entrepreneur is not registered, do I need to obtain temporary registration or open an office?

There is no direct indication in the legislation that an individual entrepreneur must have a registration or office at the place of business.

This is what the Tax Code of the Russian Federation says (clause 2 of Article 346.45):

“An individual entrepreneur submits personally or through a representative, sends in the form of a postal item with a list of attachments or transmits in electronic form via telecommunication channels, an application for a patent to the tax authority at the place of residence, no later than 10 days before the individual entrepreneur begins to apply the patent tax system, except for the case provided for in paragraph two of this paragraph.

If an individual entrepreneur plans to carry out business activities on the basis of a patent in a constituent entity of the Russian Federation in which he is not registered

, at the tax authority at the place of residence or as a taxpayer applying the patent taxation system, the specified application is submitted to any territorial tax authority of this subject of the Russian Federation at the choice of the individual entrepreneur. The Tax Code of the Russian Federation does not establish any other requirements and documents for registering and obtaining a patent.

These grounds are not listed in the reasons for refusal to issue a patent (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

The grounds for refusal by the tax authority to issue a patent to an individual entrepreneur are:

1. Inconsistency in the application for a patent of the type of entrepreneurial activity with the list of types of entrepreneurial activity for which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation in accordance with Article 346.43 of the Tax Code of the Russian Federation.
2. Indication of the validity period of a patent that does not comply with paragraph 5 of this article;
3. Violation of the conditions for the transition to a patent taxation system established by paragraph two of paragraph 8 of this article.
4. The presence of arrears of tax payable in connection with the application of the PSN.
5. Failure to complete required fields in a patent application.

There is no need to deregister at your place of residence. An individual entrepreneur may be registered with several Federal Tax Service Inspectors at the place where the patent was obtained. This is directly stated in paragraph 1 of Art. 346.45 Tax Code of the Russian Federation:

“An individual entrepreneur has the right to obtain several patents.”