Patent payment deadlines for foreign citizens: tax payment procedure

Payments and terms

The first and most important thing is the time frame within which it must be paid. They are quite strict, and for violation not only a fine is imposed - the permit is revoked.

Important! If payment is late even by one minute (let’s say you need to pay before 00.00 of the expiring date, and the person made the payment online at 00.01), the patent is canceled automatically. Its owner will have to leave the Russian Federation no later than 15 days after this, if he does not have time to make a new document, for a period of at least three months.

Anyone who needs a patent to work for an individual or legal entity for hire, and these are labor migrants from Abkhazia and Azerbaijan, Tajikistan and Moldova, Uzbekistan and Ukraine, are required not only to submit all the necessary documents and obtain a permit, but also to pay for it in a timely manner. If payment is overdue, the entire package of documents is collected again.

By the way. This permit is issued for various periods. It can be obtained for a minimum of one calendar month and a maximum of 12 months.

The first payment is made when submitting an application for issue. That is, the applicant must already have a receipt or other payment document in hand.

What is patent payment?

This is sending an advance payment to the treasury, which is an income tax. It is charged monthly to the budget for labor activities.

By the way. The difference from other tax payments and duties is that the regions set the amount independently, and it is different in different regions of Russia.

Payment rules:

Payment is made three days before the expiration date in banking institutions;
Online can be carried out on the day of completion;
The amount must be paid in full;
Partial payment is considered invalid and the patent expires;
The receipt is generated on the tax service website;
Upon receipt of the document, the employee receives a message indicating the deadline, as well as the monthly amount that he must pay;
The employee also receives an INN and a link to the Federal Tax Service portal, where an electronic payment receipt is generated;
By filling out the receipt fields correctly on the website, the foreigner receives a form that can be paid in cash, by bank transfer, online or in a bank;
Personal income tax is paid for a month, but you can pay immediately for the entire period of validity of the patent - no more than 12 months.

Completed sample receipt
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Filling out a payment receipt on the website.

Legislation

Enterprises and individual entrepreneurs do not have the right to employ persons with citizenship of another state if they have patents issued before the beginning of 2015. This is due to the fact that until this time, visitors with such documents could only engage in labor activities with employers without individual entrepreneur status.

According to paragraph 5 of Article 13 of Federal Law No. 115, a patent is granted to migrants for a period of 1 month to 1 year, with the exception of residents of the Republic of Tajikistan. For the latter, this time increases to 3 years, since an agreement was concluded between the governments of the two states on the mutual protection of the labor activities of their citizens.

You can renew a patent without contacting the Federal Migration Service, but by making an advance payment for personal income tax. However, the total period of validity of the permit should not exceed one year. An application for renewal of a document must be submitted no later than 10 days before its expiration date. This can be done only once, as indicated in paragraphs 5 and 8 of Art. 13.3 Federal Law No. 115.

An employed foreigner is required to submit to the Federal Migration Service a copy of the agreement with the employing company within 2 months after receiving the patent. Papers are submitted in person or by sending a notice by mail. Otherwise, the document is canceled in accordance with paragraphs 22 and 7 of Article 13.3 of Federal Law No. 115.

If the full name or other passport data of a foreign citizen changes, he must inform the migration service about this in order to edit the information in the patent. The application is drawn up on a form approved by Order of the Russian Federal Migration Service No. 639. If the information has changed abroad, the visitor should contact the relevant authorities within a week after crossing the border with the Russian Federation. If the deadline of 7 days is violated, the migrant will be fined 4-5 thousand rubles. The procedure for making adjustments to a patent is established by the Federal Migration Service of Russia and is prescribed in paragraphs 15 and 29 of Article 13.3 of Federal Law No. 115 and Part 4 of Art. 18.10 Code of Administrative Offenses of the Russian Federation.

The law does not have a uniform standard for indicating special education, profession and type of work activity in a patent. But regional authorities can make such a decision at the local level. Then a permit with new information will be issued 10 days after the Federal Migration Service is notified of the order of the city or regional administration, in accordance with paragraphs 16 and 29 of Article 13.3 of Federal Law No. 115.

Payment amount calculation

The amount of the state duty is generated and reported to the taxpayer when the permit is ready. But many people want to know it in advance even before receiving it, since each subject of the Russian Federation has the right to add its own coefficient to the base value, which can increase the cost of the patent by 4 or more times.

By the way. Static coefficients are approved every year and come into force on January 1.

Calculation formula

The cost is calculated according to the principle:

Base rate;
Adding the personal income tax coefficient;
Adding a regional coefficient.

The base rate for 2022 is 1,200 rubles for all constituent entities of the Russian Federation. The coefficients in different regions can be 4.5 times less or more.

The calculation formula is as follows: EP = BS*KD*RK

What happens if you don’t pay for your patent on time?

The dates for transferring tax payments when working on PSN depend on the period for which you received the patent. Possible options:

Patent duration	Payment deadline
up to 6 calendar months	the entire tax amount must be paid before the patent expires
from 6 months to a year	You can divide the payment into 2 parts: the first payment must be made within 3 months (90 days), and its amount should not be less than 1/3 of the total tax amount; the remaining tax amount must be transferred before the end of the patent's validity period.

There is liability for late payment of taxes. If you have correctly provided the information to determine the value of the patent, and the tax amount has been calculated correctly, if the payment is late, the Federal Tax Service will send you a request for payment of the tax arrears.

In the absence of other tax offenses, a fine for non-payment of a patent to an individual entrepreneur is not established by law. But you will need to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Penalties are charged only on the amount of tax not paid on time.

We recommend reading: Fine for individual entrepreneurs for late payment of taxes.

Payment Methods

By generating a receipt on the website www.nalog.ru and filling it out, a foreigner can make payment in various ways. The main thing to remember is that money is not credited instantly, especially when payment is made through a terminal or bank. Therefore, it is strongly recommended that taxpayers make payments 3-4 days before the end of the month from the date of the last monthly payment to avoid problems. This is especially true if payment ends on the weekend.

You can make a payment using the following methods.

Electronic payment on the website

After generating a receipt, the system will prompt you to select a method of depositing money. If the payer prefers non-cash payment, you can choose any of 19 banks or the State Services website.

Cashless payment options

Or the payment is made by credit card at your bank or a partner bank. Or a transition is made to the State Services website.

Payment for State Services

Payment at the bank

If you plan to pay in cash at the bank's cash desk, you must print out the generated payment receipt and contact the nearest bank.

Payment at the terminal

The payment terminal accepts money in cash at any time, this is its advantage over a bank.

Procedure:

You must take your old receipt with you or write down your details;
Select cash payments;
When searching for organizations, start searching by TIN by typing yours;
Enter PDA;
Enter KBK;
Dial OKTMO;
Enter a 13-digit number in the payer status;
Enter address, full name, payment region;
Select the payment type and tax period;
Enter your mobile operator to receive change from the payment into your phone account, print your number;
Send bills to the receiver.

Do I need to keep receipts?

As with all payments made, it is recommended that you save payment receipts. Regarding payment for a patent, there is a rule - all receipts for the current patent are kept until a new one is received.

That is, the first monthly payment receipt is stored for 12 months. And only when an application for a new patent is filed to replace the expired one, when it is satisfied, the document is issued, and a message is received on the phone about the formation of a new payment, the old receipts can be thrown away.

By the way! Electronic payment receipts are stored on the Internet, for example, in your personal account on State Services. If payments were made in cash, if the need arises, lost receipts can be restored by contacting the bank.

What will be the fine for an individual entrepreneur for an unpaid patent?

If you provided false information to the tax office, as a result of which the value of the patent was underestimated, you will be charged fines and penalties.

Penalties for late payment of an IP patent:

Violation	Tax sanctions
The amount of payment for the patent was incorrectly determined	fine 20% of the amount of unpaid tax (clause 1 of article 122 of the Tax Code of the Russian Federation)
incomplete payment of tax due to incorrect calculation of the amount of payment under a patent, if deliberate misrepresentation of data is proven	fine 40% of the amount of unpaid tax (clause 3 of Article 122 of the Tax Code of the Russian Federation)

In addition to penalties, for each day of delay a penalty will be charged in the amount of 1/300 of the current refinancing rate.

Abbreviation	Decoding
EP	Monthly patent payment
BS	The base rate, the amount of which is the same - 1200 rubles.
KD	Personal income tax deflator coefficient is equal to 1.686
RK	The regional coefficient is different for all subjects.