Application for UTII for individual entrepreneurs - how to register with the tax authorities

What is UTII

The single tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note

: unlike the simplified tax system, for UTII the actual income received does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

A feature of UTII, like any other special regime, is the replacement of the main taxes of the general taxation system with one - a single one. The following are not subject to payment at imputation:

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (except for export).
• Property tax (except for objects for which the tax base is determined as their cadastral value).

Create a UTII declaration

Read about how to fill out the UTII declaration for the 4th quarter of 2022 here.

Transition to a single tax on imputed income (UTII) when registering an individual entrepreneur

There is no escape from tax payments. For individual entrepreneurs, this need arises immediately after registration. And if the fact of taxation itself is not discussed, then there is a choice in the order of calculation and timing of payment. And it depends on what taxation regime the entrepreneur chooses. And you should think about this before registering. This article will tell you how to register for UTII when registering an individual entrepreneur, when to pay taxes after registration, as well as other important points.

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people (until December 31, 2020, this limitation does not apply to cooperatives and economic societies whose founder is a consumer society or union).
• The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of disabled people.

note

, from January 1, 2022,
UTII cannot be used
when selling fur clothing, footwear and medicines. These product groups are subject to mandatory labeling. In accordance with the new edition of Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail trade within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs whose employees exceed 100 people.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothing, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing leasing services for gas and gas filling stations.
• Educational, health and social welfare institutions providing catering services.
• Organizations classified as the largest taxpayers.

The criteria for classifying an organization as a major taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/ [email protected] There are 2 categories of largest taxpayers: regional and federal levels.
Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) ranging from 10 to 35 billion rubles.

The largest taxpayers at the federal level include organizations whose total income exceeds 35 billion rubles.

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and companies.

If there is a license, the largest taxpayers include credit organizations, insurance companies (providing insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

Note

: an organization that applies special tax regimes cannot be classified as the largest taxpayer.

Is it possible to switch after registering as an individual entrepreneur?

How to submit zero reporting to the tax office for individual entrepreneurs using the simplified tax system - instructions

Each taxpayer must indicate the transition date (for example, quarter or reporting calendar year) when filling out the application. At the same time, the transition can be easily initiated:

• at the beginning of the reporting calendar year;
• in the middle of the reporting period.

During the transition, the entrepreneur assumes the responsibility for timely notification of the tax service about this fact. For example, in the case of using the simplified tax system - no later than January 15 of the year when the transition procedure was initiated.

Termination of the use of the tax regime under consideration can be initiated:

• on the basis of a voluntary decision - in accordance with the provisions of Art. 346.28 Tax Code of the Russian Federation;
• on the basis of the norms of federal legislation, under which the entrepreneur cancels previously existing grounds that provide the opportunity to use the imputation - in accordance with the rules of Art. 346.26 Tax Code of the Russian Federation.

What does an individual entrepreneur not pay for on UTII?

If it is necessary to initiate the procedure for switching to the type of taxation under consideration, for example, an entrepreneur who is engaged in the field of cargo transportation, not from the beginning of the reporting year, it is necessary to pay attention to the following key features:

• in the case of a transition from a simplified taxation regime, you can exercise the right to switch to UTII only from January 1 of the year following the reporting period (according to the submitted declaration);
• if it is necessary to make a transition from OSNO, the amount of imputed tax can be calculated by taking into account the date indicated in the application for the regional representative office of the tax service - within a 5-day period.

In the case of new taxpayers, an application for the need to use the type of taxation in question must be submitted for consideration within 5 days after official tax registration.

At the same time, the determination of the tax base for an incomplete reporting month is carried out taking into account the coefficient obtained as a result of the proportion of the total number of days worked while on duty in relation to the total number of calendar days in the month - according to the rules of Art. 346.29 of the Tax Code of the Russian Federation.

According to federal legislation, the level of liability, in particular the fine, is no different from that provided for those individual entrepreneurs who use other taxation regimes. It is for this reason that in 2022 it is customary to distinguish the following types of violations of Russian legislation, which entail administrative penalties:

• absence of tax registration;
• untimely submission of the declaration or its absence at all;
• a violation of the rules for accounting for income and expenses has been established;
• no taxes paid;
• failure to fully or partially fulfill the obligations assumed by the tax agent;
• failure to provide appropriate reporting to numerous funds.

In addition, liability may arise due to failure to provide tax control information. The size of the fine varies (for example, whether there is a delay or not, etc.), you can pay online. However, if you register your business in a timely manner, you can easily avoid unpleasant consequences.

Types of activities falling under UTII

Classifier of types of activities for which the use of UTII is provided

UTII applies to the following types of business activities (clause 2 of Article 346.26 of the Tax Code of the Russian Federation):

1. Household and veterinary services.
2. Repair, maintenance and washing of motor vehicles.
3. Providing parking or storage spaces for vehicles.
4. Transportation of passengers and cargo (provided that the number of vehicles used to provide these services is no more than 20).
5. Retail trade through shops and pavilions, with a sales floor area of ​​no more than 150 square meters for each facility.
6. Retail trade through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network.
7. Public catering through public catering facilities with a customer service area of ​​no more than 150 square meters for each facility.
8. Public catering through public catering facilities that do not have a customer service area.
9. Distribution of outdoor advertising using advertising structures.
10. Advertising using the external and internal surfaces of vehicles.
11. Provision of premises for temporary accommodation or residence (provided that the area of ​​​​the premises is no more than 500 square meters).
12. Transfer of temporary possession or use of trading places or land plots.

Note

: On November 24, 2016, by Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r, a new list of service codes classified as household for the purpose of applying UTII was approved.

In each municipality, local authorities independently decide for which types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in the regulatory act of local authorities.

Note

: in a number of regions, for example, in Moscow, UTII has not been established.

Transition to UTII in 2022

To switch to UTII it is necessary within 5 days

, after starting the activity, fill out an application in 2 copies (for organizations - UTII form-1, for individual entrepreneurs - UTII form-2) and submit it to the tax service.

The application is submitted to the Federal Tax Service at the place of business

, but in the case of providing services such as:

• Delivery or peddling retail trade.
• Advertising on vehicles.
• Provision of motor transport services for the transportation of passengers and goods

An application for the transition to UTII must be submitted by organizations at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of one city or district (with one OKTMO), then there is no need to register as a UTII payer with each tax service.

Within 5 days

After receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to switch to UTII in 2022

• The number of employees is less than 100 people.
• The share of participation of other organizations is no more than 25%.
• An organization or individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII has been introduced in the territory in which the activity is planned.

Documents required for transition to “imputation”

To proceed to UTII, the interested party must provide the tax authorities with a number of documents.

If this is an individual entrepreneur , then you will need:

• statement of desire to apply UTII;
• passport;
• tax registration and state certificates registration as an individual entrepreneur.

To switch to UTII, the founders of an LLC

• statement of desire to apply UTII;
• tax registration and state certificates registration.

Calculation of UTII tax in 2020

Single tax on imputed income for one month

calculated using the following formula:

UTII = Basic profitability x Physical indicator x K1 x K2 x 15%

Basic yield

is established by the state per unit of physical indicator and depends on the type of business activity.

Physical indicator

Each type of activity has its own (usually the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1

– deflator coefficient.
Its value is established for each calendar year by the Ministry of Economic Development of Russia. In 2019, this coefficient was K1 = 1.915. At the beginning of 2020,
it was approved in the amount of
2,005
(order No. 684 of October 21, 2019).

K2

– correction factor. It is established by municipal authorities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

note

, from October 1, 2015, local authorities in the regions received the right to change
tax rate
. The range of values ​​ranges from 7.5 to 15 percent, depending on the category of taxpayer and type of business activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter

It is necessary to add up the tax amounts by month.
You can also multiply the tax amount for one month by 3
, but only on the condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for less than a month

To calculate UTII for an incomplete month

, it is necessary to multiply the tax amount for the whole month by the number of actual days of activity for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several types of activities

falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts must be added up.
If the activity is carried out in different municipalities
, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

• Individual entrepreneurs without employees
  can reduce
  100%
  UTII tax on the amount of fixed payments paid for yourself in the tax period (quarter). Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount is paid on time within the calendar year, i.e. from January 1 to December 31).

  note

  , that in accordance with Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09/2852, tax collectors were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before submitting the declaration for the past reporting period.
  For example, an individual entrepreneur can reduce the tax for the 1st quarter for contributions paid before April 20 (the deadline for submitting reports for the 1st quarter). It is also possible to reduce insurance premiums paid for one tax period in another. Let’s say that for the 4th quarter of 2022, contributions were transferred in the 1st quarter of 2022. So, they can be taken as a deduction when calculating tax for the 1st quarter of 2022 (Letter dated March 29, 2013 No. 03-11-09/10035).

• Individual entrepreneurs and organizations with employees
  may be reduced to
  50%
  tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

  Note

  : changes to art.
  346.32 of the Tax Code of the Russian Federation, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves if they have hired personnel, came into force on January 1, 2022. Until 2022, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves. The 50% tax reduction limit for individual entrepreneurs applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchasing and installing an online cash register in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash register during the period from February 1, 2022 to July 1, 2022 could count on this benefit. If an individual entrepreneur provides catering services and conducts retail trade with hired employees, then the cash register must be registered from February 1, 2022 to July 1, 2022. To receive a deduction, these expenses must not have been previously taken into account under other taxation systems.
  Benefit amount – 18,000 rub.

  for each cash register.

  note

  that the 4th quarter of 2022 is the last one for which an individual entrepreneur can declare a cash deduction in the declaration. It will not be possible to declare it in the periods of 2022.

An example of calculating UTII tax with a reduction for insurance premiums

Initial data

Let’s assume that in 2022 IP Antonov V.M.
provided shoe repair services in Balashikha (Moscow region). Basic yield

for this type of activity is
7,500 rubles.
The physical indicator for shoe repair services is the number of employees (including individual entrepreneurs). Throughout the year, physical indicator

did not change and was equal
2
.

Coefficient K1

in 2022 equal
2,005
.

K2 coefficient

for this type of activity in Balashikha is equal to
0,8
.

Monthly IP Antonov V.M. paid insurance premiums for his employee. In total he paid 86,000 rubles.

(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For myself IP Antonov V.M. 40,874 rubles in 2022

(RUB 10,218.5 each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.005 x 0.8 x 3 months x 15% = 10,827 rub.

The resulting tax amount can be reduced by insurance premiums paid for the employee and fixed contributions for yourself, but no more than 50%

.

Thus, IP Petrov V.M. in each quarter it will be necessary to pay 5,413.5 rubles.

(RUB 10,827 x 50%).

An example of calculating UTII for individual entrepreneurs without employees

Initial data

In 2022 Ivanov A.A.
provided veterinary services in Smolensk. Basic yield

for this type of activity is
7,500 rubles.
The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year, physical indicator

did not change and was equal to
1 (IP itself)
.

Coefficient K1

in 2022 equal
2,005
.

K2 coefficient

for this type of activity in Smolensk is equal to
1
.

Quarterly Ivanov A.A. paid insurance premiums for himself. In total he paid 40,874 rubles.

(RUB 10,218.5 each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,005 x 1 x 3 months x 15% = 6,766.88 rub.

The resulting tax amount can be reduced by the insurance premiums paid for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov V.M. You don’t have to pay anything based on the results of the quarter (6,766.88 rubles – 10,218.5 less than 0).

An example of calculating UTII for an individual entrepreneur without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2022 Sergeev A.A.
provided services for repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow region. Basic yield

for this type of activity is
12,000 rubles.
The physical indicator is the number of employees (including individual entrepreneurs)

.

Coefficient K1

in 2022 equal
2,005
.

K2 coefficient

for this type of activity in Pushkino is
1
.

In the 1st quarter of 2022, Sergeev paid insurance premiums for himself for the 4th quarter of 2022 and the 1st quarter of 2022 in a total amount of 19,278 rubles. (RUB 9,059.5 for the 4th quarter of 2022 and RUB 10,218.5 for the 1st quarter of 2022).

Tax calculation for the 1st quarter of 2022

12,000 rub. x 1 x 2,005 x 1 x 3 months x 15% = 10,827 rub.

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax by 19,278 rubles.

Thus, IP Sergeev A.A. for the 1st quarter of 2022 you will not have to pay UTII (10,827 rubles - 19,278 rubles less than 0).

OSNO - UTII: features of the transition

When can I switch to UTII? If it comes to the main tax regime (OSNO), this can be done at any time of the year at the request of the taxpayer. The transition in this case is quite simple: you need to submit a corresponding application to the local tax office.

But here it is important not to forget to comply with an important condition: the transition must be carried out no later than 5 days from the date of commencement of work/provision. As for the time of year, the tax legislation of the Russian Federation does not impose any restrictions.

Please note that for UTII, the reporting period is a quarter. Therefore, the first time you pay tax payments under “imputation” based on the results of the first 3 quarterly months after your transition to this regime.

If you choose UTII after OSNO in the middle of the year, then the tax base must be taken into account based on the actual duration of business activity specifically in the month when your individual entrepreneur or LLC was registered with the tax office as a payer under the “imputation”.

Deadlines for paying UTII tax in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2022

Note

.
The tax must be paid quarterly
by
the 25th day of
the first month of the next quarter. But in 2022, the tax payment deadlines for quarters 1-3 fall on weekends, and therefore are shifted to the next working day. The deadline for paying UTII for the 4th quarter is not postponed.

The procedure for filling out reports on the simplified tax system and UTII

If a taxpayer, having decided to switch to UTII for certain types of activities, applies the simplified tax system and UTII in parallel, he will have to fill out the appropriate declaration for each type of activity and pay taxes to the budget.

The form of declaration under the simplified tax system is established by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/; At the same time, you should pay attention to the fact that for the objects “income” and “income minus expenses” the procedure for filling out the declaration is slightly different.

In accordance with Art. 346.23 of the Tax Code of the Russian Federation, organizations send reports to the tax authority according to the simplified tax system until March 31 after the end of the year, individual entrepreneurs - before April 30. However, in certain situations, the simplified tax system declaration should be submitted earlier: before the 25th day of the month following the one in which the activity on the simplified tax system was terminated at the initiative of the taxpayer, and before the 25th day of the month following the quarter of termination due to loss of the right to be in the specified regime .

Advance payments are due by the 25th day of the month of the next quarter. Payment of the simplified tax at the end of the year is made within the reporting deadlines.

This material will help you fill out the simplified tax return correctly.

Now about what concerns reporting on UTII. Currently, the declaration form is in force, approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/

For a sample of filling out a declaration using the new form, see here.

The deadline for submitting the declaration is regulated by clause 3 of Art. 346.32 of the Tax Code of the Russian Federation - no later than the 20th day of the month following the expired quarter.

Payment of UTII, according to clause 1 of Art. 346.32 of the Tax Code of the Russian Federation, is carried out before the 25th day of the month following the expired quarter.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. The code does not regulate in what form this should be done, so all the so-called “UTII Books” that tax officials insistently recommend are illegal.

. Especially if they contain sections such as “Income”, “Expenses”, etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth purchasing it. But it is important to remember that it is necessary to keep only records of physical indicators.

, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

Based on the results of each quarter

, no later than
the 20th day
of the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadlines for submitting UTII declarations in 2022

Note

: if the deadline for submitting the UTII declaration falls on weekends or holidays, they are also postponed to the next business day.

Accounting and reporting

Individual entrepreneurs using UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to filing a tax return and recording physical indicators, are required to maintain accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

• Balance sheet (form 1).
• Statement of financial results (form 2).
• Statement of changes in capital (Form 3).
• Cash flow statement (form 4).
• Report on the intended use of funds (form 6).
• Explanations in tabular and text form.

Read more about financial statements here.

Reporting for employees

They rent only to individual entrepreneurs and organizations that have employees.

Read more about reporting for employees here.

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline. Lighter rules apply for individual entrepreneurs.

Read more about cash discipline here.

Additional reporting

Carrying out certain types of activities, as well as owning certain property, requires paying additional taxes and maintaining records.

Read more about additional taxes for LLCs here.

Read more about additional taxes for individual entrepreneurs here.

Basic rules for switching from OSNO

When can I switch to UTII from OSNO? We have determined that this is possible on any date you desire. But do not forget about the important rules:

• Be sure to carry out the procedure for recovering input VAT both on your fixed assets and on other transactions. Such restored VAT will subsequently be taken into account in the “income tax” column - the “other expenses” line.
• In your income tax return, you should definitely take into account profits and expenses relating to the period when your organization or individual entrepreneur was still in the main tax regime. This is done by filling out and submitting to the Federal Tax Service a profit tax return for the reporting period that was before the transition period.

Combining UTII with other tax regimes

UTII, as well as PSN, is a tax regime that applies to certain types of activities, so imputation can be easily combined with any other taxation system (OSN, simplified tax system, unified agricultural tax).

Read about the rules for combining UTII and simplified tax system in the article.

Note

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

Separate accounting for UTII

When combining tax regimes, it is necessary to separate

income and expenses for UTII from income and expenses for other types of activities. As a rule, there are no difficulties with the division of income. In turn, the situation with expenses is somewhat more complicated.

There are expenses that cannot be clearly attributed either to UTII or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs must be divided

into two parts
in proportion
to the income received on an accrual basis from the beginning of the year.

How to switch from simplified tax system to UTII

The transition from simplified tax system to UTII (here we are talking about replacing one mode with another, without combining, which we will talk about below) is carried out in the following ways:

1. At the end of the year in which the taxpayer lawfully applied the simplified tax system. To do this, you must meet 2 deadlines. Before January 15 of the year following the year of application of the simplified tax system, the Federal Tax Service must be notified of the refusal to use this system. What happens if such notice is not submitted, see here. At the same time, no later than 5 working days from the date of commencement of application of UTII, you must inform the Federal Tax Service about this circumstance (see forms for individual entrepreneurs and for organizations). Accordingly, if you intend to apply UTII instead of the simplified tax system from the beginning of the year, you must submit both applications in compliance with both established deadlines. Such a transition cannot be made during the year, since there is an obligation to apply the simplified tax system throughout the entire tax period, unless the right to use this regime is lost.
2. In case of loss of the right to use the simplified tax system during the year due to non-compliance with the requirements of Art. 346.12 of the Tax Code of the Russian Federation (these include both termination of compliance with the above requirements and exceeding the maximum allowable limit of possible income for the simplified tax system of 150 million rubles), the payer must stop charging tax under this system from the beginning of the quarter in which this occurred. The Federal Tax Service must be notified of this fact within 15 days following the quarter of loss. From the quarter of loss until the end of the year, taxes should be calculated in the manner in force for OSNO, since the Tax Code of the Russian Federation does not provide for the possibility of replacing the simplified tax with UTII before the end of the year in the event of loss of the right to the simplified tax system. If you intend and have the opportunity to apply UTII at the end of the year in which the right to the simplified tax system was lost, you must report this to the Federal Tax Service within 5 working days from January 1 of the year following the year of loss.

The form of notification of refusal to use the simplified tax system is contained in the order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/

It should also be noted that, by virtue of the norms of paragraph 7 of Art. 346.13 of the Tax Code of the Russian Federation, in the event of a transition to UTII from the simplified tax system back to the simplified tax system, the taxpayer can only transfer one year after the transition from the simplified tax system.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the terms of application of this regime. Most often this is due to the number of people hired, that is, at the end of the tax period (quarter), the average number of employees exceeded 100 people.

If an organization or individual entrepreneur uses only UTII, then if the right to imputation is lost, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then if the right to imputation is lost, the company (IP) will automatically be transferred to the simplified tax system as the main taxation regime. In this case, re-submitting an application for transition to the simplified tax system is not required.

Transition process

If an entrepreneur has decided to immediately become a UTII payer and his type of activity meets existing requirements, then this will greatly facilitate the transition process.

Required documents

First of all, this concerns the selection of the necessary set of documents. If an entrepreneur switches to tax on imputed income simultaneously with the registration of an individual entrepreneur, then the following should be added to the documents required for this:

• Application completed according to UTII form 2 (two copies).
• Passport and its copy.
• Confirmation of payment of the duty.

Next, we consider filing an application for UTII when registering an individual entrepreneur.

Filling out an application

The application is written on a special form, a sample of which can be obtained from the tax office or downloaded on the Internet. Empty cells must be filled in capital block letters as follows:

What kind of gasoline do you use?

AI 95AI 98

• At the top, the entrepreneur writes down his TIN and just below the page number (001).
• Even lower and to the right is the code of the Federal Tax Service inspection where registration takes place.
• Then, in three consecutive lines, the entrepreneur enters his last name, first name and patronymic.
• And below, in the OGRNIP column - your individual number.
• At the bottom of the left side is the start date of work on UTII.
• Next, fill out the application, starting with indicating the number of sheets.
• In the application, the number “1” is placed in the upper part of the left half if the application is submitted by an entrepreneur, and the number “2” if his representative.
• The following is information about the representative (if he submits an application).
• Below is the contact number.
• Signature of the person confirming the application data (entrepreneur or his representative) and date of completion.
• The right side is filled out at the tax office.

You can download the application form for the use of UTII when registering an individual entrepreneur here, and a sample here.

Application for the use of UTII when registering an individual entrepreneur

Application for the use of UTII when registering an individual entrepreneur - 1

Application for the use of UTII when registering individual entrepreneurs - 2

The following provides step-by-step instructions for registering individual entrepreneurs and UTII.

This video will tell you about filling out the application and the features of switching to UTII when registering as an individual entrepreneur:

Step by step procedure

1. Check whether the planned field of activity of the individual entrepreneur complies with the legal requirements for the use of UTII.
2. If it does, then you can begin the procedure, and to do this you need to find out which inspectorate you will register with as UTII (necessarily at the place of registration).
3. Then - preparation of documents for registration with a simultaneous transition to tax on imputed income, including filling out UTII 2.
4. Submit documents to the inspectorate.

Read below about the deadline for filing UTII-2 when registering an individual entrepreneur.

Deadlines and fines

The deadlines for the transition to UTII are regulated by the Tax Code of the Russian Federation. If an individual entrepreneur plans to switch to tax on imputed income, he must submit an application for this within five days after registration. For violations in this area, the following sanctions are provided:

• If you fail to submit an application to switch to UTII within the prescribed five-day period, the fine will be ten thousand rubles.
• If an entrepreneur conducts activities that involve taxation according to UTII, without registration established by law, then the fine will be at least forty thousand rubles.

From the above it is clear that violation of the rules and deadlines for the transition to UTII can be fraught with large expenses.

Financial issue

When switching to paying tax on imputed income, an individual entrepreneur is exempt from the following payments:

• VAT.
• Tax on income earned by individual entrepreneurs.
• Property tax.
• Contributions to the pension fund and social security.

And the amount required to be paid as tax is calculated using the formula: BD × FP × K1 × K2 × 15%.

In this formula:

• Basic return (BR) - determined by type of activity by the Tax Code.
• Physical indicator (PI) is a quantitative characteristic of a business.
• K1 is an index established by the government.
• K2 - coefficient from local authorities.
• 15% is the tax rate.

This video will tell you why, when registering an individual entrepreneur, even if you are absolutely sure that you will work for UTII, you should also submit a notification to the simplified tax system:

Additional Information

There is no escape from tax payments. For individual entrepreneurs, this need arises immediately after registration. And if the fact of taxation itself is not discussed, then there is a choice in the order of calculation and timing of payment. And it depends on what taxation regime the entrepreneur chooses. Documents in case of an accident? And you should think about this before registering. This article will tell you how to register for UTII when registering an individual entrepreneur, when to pay taxes after registration, as well as other important points.

Frequently asked questions about the use of UTII

What is considered the date of commencement of activities on UTII? The date of the lease agreement, the date the store opened, or the date of first income?

The start date of business is the day the first income is received. Thus, when submitting an application to switch to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of a transfer and acceptance certificate for the premises.

Is there a revenue limit for UTII, such as for the simplified tax system or a patent?

There is no revenue limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are met (namely retail, not wholesale trade), the individual entrepreneur has the right to conduct foreign economic activity, being a payer of UTII.

Timing of transition to imputation

In accordance with Art. 346.28 of the Tax Code of the Russian Federation, an application for registration must be submitted to the tax authority within 5 working days from the beginning of the application of UTII.

The date of registration will be the date indicated in the corresponding line in the application (according to Article 346.28 of the Tax Code of the Russian Federation).

After receiving the application, within 5 working days the tax authority will issue (send) to the taxpayer a notice of registration under UTII.

According to Article 346.29 of the Tax Code of the Russian Federation, if an organization or individual entrepreneur is registered with the tax authorities as payers of a single tax (as well as their deregistration from such registration) not from the first day of the calendar month, then the amount of imputed income for this month is calculated based on the actual number of days of activity this month.

Violation of the registration deadline

For violation by a taxpayer of the deadline for filing a single tax application, liability may be imposed under Article 116 of the Tax Code of the Russian Federation “Violation of the procedure for registration with the tax authority” - a fine of 10 to 40 thousand rubles.