Accounting statements for UTII: from submission of documents to liability for failure to provide

UTII mode: possibility of application

How to switch to UTII and fill out UTII-1 and UTII-2 forms

Tax calculation: basic yield and deflator coefficients

Declaration form 2022: how to fill out and submit

What is the deadline for submitting the UTII declaration for the 3rd quarter of 2022 and subsequent periods?

BCC for UTII in 2022 for individual entrepreneurs and LLCs and tax payment

Responsibilities of payers under UTII: payment of other taxes and separate accounting

Termination of activities on UTII

Entrepreneurs' reports on OSNO

The application of the general taxation system obliges the entrepreneur to submit to the Federal Tax Service:

• Declaration 3-NDFL - annually, until April 30;
• VAT declaration - quarterly, until the 25th day of the month following this quarter (Articles 163 of the Tax Code of the Russian Federation and 174 of the Tax Code of the Russian Federation).

More details:

• sample of filling out the 3-NDFL declaration for individual entrepreneurs and individuals;
• VAT declaration: new form.

Additional reporting to the tax office is provided for individual entrepreneurs who are payers of excise taxes, mineral extraction tax or other specific payments to the budget. Here is a list of situations when the responsibilities of a taxpayer-entrepreneur become greater:

• when importing goods from the EAEU countries, submit a declaration on indirect taxes;
• when carrying out transactions with excisable goods - excise tax declarations (Articles 179 of the Tax Code of the Russian Federation and 204 of the Tax Code of the Russian Federation). The list of which reports to submit to the tax office when trading excisable goods also includes declarations on the volume of purchases and sales of these goods;
• when paying income to foreign organizations for which they act as tax agents, a tax calculation of the amounts of income paid to foreign organizations and taxes withheld (Article 310 of the Tax Code of the Russian Federation);
• when using water bodies - a water tax declaration (Articles 333.8 of the Tax Code of the Russian Federation and 333.15 of the Tax Code of the Russian Federation).

We separately list the reports of individual entrepreneurs with employees in 2022 when applying OSNO:

• 6-NDFL - quarterly;
• RSV - quarterly;
• SZV-M (monthly) and SZV-STAZH (once a year or if necessary) - to the Pension Fund of Russia;
• 4-FSS - to the Social Insurance Fund;
• SZV-TD - to the Pension Fund as needed.

How to fill out these forms and when to submit them is at the end of the article.

How to switch to UTII and fill out UTII-1 and UTII-2 forms

Not only newly registered organizations and individual entrepreneurs can apply UTII, but also existing ones. However, the latter needs to take into account some nuances.

You can read more about them in the articles:

• “The procedure for the transition to UTII from the simplified tax system (from simplified to imputation)”;
• “Transition from OSNO to UTII: procedure, rules, deadlines.”

The procedure for switching to UTII is also discussed in the article “Procedure for switching to UTII”.

The first step leading to starting work on UTII is registration with the tax authority, to which the taxpayer should send a corresponding application within 5 days from the date of starting work on UTII. Tax legislation provides for 2 forms:

• UTII-1 (for organizations): the document reflects the status of the company - Russian or foreign, its name and address, the code of the services provided and the place of their implementation. What else needs to be indicated in UTII-1? “How to fill out an application on UTII form 1 (form)” will tell you about this .
• UTII-2 (for individual entrepreneurs): the application indicates the full name of the future UTII payer, the type of his activity, the address at which it is carried out, and the start date of UTII application. How to correctly fill out such a document on UTII is discussed in this material .

Methods for submitting applications to the Federal Tax Service are discussed in the material “The Federal Tax Service told how to register for UTII.”

Having received the specified forms, the Federal Tax Service registers individual entrepreneurs or companies as payers of UTII, which notifies them by issuing notifications No. 1-3-Accounting (for organizations) and No. 2-3-Accounting (for individual entrepreneurs). More details about this procedure can be found in the following materials:

• “The procedure for submitting an application for the transition to UTII (imputation)”;
• “How to receive notification of the application of UTII?”

Reporting on a simplified system (STS)

All entrepreneurs who have chosen a simplified taxation system (regardless of the object “income” or “income minus expenses”) report annually to the Federal Tax Service. Article 346.19 of the Tax Code of the Russian Federation states what reports must be submitted to the State Tax Inspectorate for individual entrepreneurs without employees in this case - a tax return according to the simplified tax system. Please note that the tax authorities have changed the form, and the updated form must be submitted at the end of 2021.

Read more: how to fill out a tax return under the simplified tax system

The norms of tax legislation set a deadline - no later than April 30 of the next year, if the individual entrepreneur continues to apply the simplified tax system. When terminating the use of the system or losing the right to it, special deadlines apply. Salaried employees are increasing the number of mandatory reports. If an entrepreneur has registered as a payer of other taxes (VAT, mineral extraction tax, excise taxes, etc.), then he reports on them in the prescribed manner.

Who should take it?

who have written an application and received permission to use this system provide documentation An important point is that UTII does not apply to a specific organization or individual entrepreneur, but only to some of the types of activities they carry out. It can be:

• veterinary services;
• retail;
• freight and passenger transportation;
• catering services;
• household services, etc.

The specific list will differ depending on the territory - it is compiled and approved by local authorities.

If an enterprise is simultaneously engaged in different types of activities, both included in this list and not included, reports are submitted for each of them. Therefore, separate records must be kept and different documentation must be drawn up - according to the UTII system and according to another tax system (for example, according to the general or ONS).

Are you filling out an application for UTII for an individual entrepreneur? Here you will find detailed instructions.

Is it necessary to keep a log of employee arrivals and departures? If so, how?

Do you want to get a security license? What are the requirements?

As for the types of activities, in addition to this list, there are also certain requirements for physical indicators (for example, the area of ​​the sales floor, the number of vehicles or employees). If an entrepreneur has these values ​​above the established limit, then even if he works in one of these areas, the use of UTII will be unacceptable.

Also, large taxpayers and organizations with a share of participation of other legal entities above 25% cannot switch to this system.

Provided that these indicators remain unchanged, the tax calculation can be duplicated quarterly - that is, calculate it once and then pay the same amount on time. But at the same time, you also need to follow the legislation - if the rate changes, the tax amount will have to be recalculated.

Payers of Unified Agricultural Tax

Entrepreneurs applying the single agricultural tax are required to submit a declaration under the Unified Agricultural Tax no later than March 31 following the reporting year (Article 346.10 of the Tax Code of the Russian Federation). This is the annual report for individual entrepreneurs for 2022 on agricultural tax, if he remains its payer. When terminating an activity subject to agricultural tax, the declaration is submitted by the 25th day of the month following the month that the individual entrepreneur indicated in the notice of termination of activity sent to the Federal Tax Service (clause 9 of Article 346.3 of the Tax Code of the Russian Federation, Article 346.10 of the Tax Code of the Russian Federation).

To understand what reports an individual entrepreneur must submit to statistics under the Unified Agricultural Tax in 2021-2022, we recommend finding a personal list of reporting forms by TIN.

Read more: rules for filling out a new declaration under the Unified Agricultural Tax

Application of the UTII system for individual entrepreneurs in 2022

The transition of organizations and individual entrepreneurs to UTII is voluntary. Individual entrepreneurs and legal entities can apply the Unified Tax on imputed income if they carry out activities that fall under UTII.

The use of UTII is not allowed:

• taxpayers whose activities are related to the provision of services in the field of public catering, social security, education and healthcare, in terms of business activities for the provision of public catering services, if the provision of public catering services is an integral part of the functioning of these organizations and these services are provided directly by these organizations;
• taxpayers receiving large incomes;
• for individual entrepreneurs and organizations that lease out gas and gas filling stations;
• UTII is not allowed for individual entrepreneurs and organizations whose number of employees exceeds one hundred people (for the previous calendar year), except for consumer cooperation organizations, as well as in relation to business companies, the only founders of which are consumer societies and their unions;
• for organizations in which more than 25% is accounted for by other organizations.

The single tax on imputed income cannot be applied to the types of business activities specified in Art. 346.2, clause 2 of the Tax Code of the Russian Federation.

From January 1, 2022, UTII is prohibited from being used when selling goods subject to mandatory labeling.

Self-employment

An individual entrepreneur has the right to become self-employed without losing his entrepreneur status. This happens if he meets the requirements established for self-employed citizens. If an individual entrepreneur has become a payer of professional income tax, then the list of reports for individual entrepreneurs without activities to the Federal Tax Service is zero: there is no need to report anything. Instead, he is required to generate a check each time funds are received in a special application. Based on these checks, the Federal Tax Service calculates the monthly payment.

The law does not provide employees for the self-employed.

Calculation of UTII in 2022

The formula for calculating UTII in 2022 does not change, only its components change.

UNDV annual = BAZ D * FizPok * 15% * K1 * K2, where:

• BAZ D – the indicator of basic profitability established by clause 3 of Art. 346.29 Tax Code of the Russian Federation;
• FizPok - a physical indicator of activity on UTII (number of square meters of a retail outlet, number of employees, etc.);
• 15% — tax rate for UTII;
• K1 – federal deflator coefficient. For 2020, its size is determined as 2.009;
• K2 – regional deflator coefficient. Set by local authorities depending on the location of business and economic indicators.

Information about K2 is contained in the regional UTII Laws.

However, the Central Bank of the Russian Federation, by its instruction No. 3210-U dated March 11, 2014, which came into force on June 1, 2014, simplified the procedure for observing cash discipline for all entrepreneurs, including those using UTII. Individual entrepreneurs may not fill out the cash book and, accordingly, receipts and expenditure orders if they keep records of indicators for tax purposes. They are allowed not to set a cash register limit, and, therefore, to keep funds in the cash register without restrictions.

Reporting of individual entrepreneurs with employees

If an entrepreneur has employees to whom he pays wages, then he has an obligation to report to the Federal Tax Service:

• for insurance premiums - calculation of the DAM;
• for personal income tax - form 6-NDFL.

Additionally, you will have to submit SZV-M reports monthly, and if there are personnel movements from SZV-TD to the Pension Fund of Russia, the SZV-STAZH form is submitted once a year. Entrepreneurs with hired employees report to the Social Insurance Fund (SIF) on contributions from industrial accidents and occupational diseases in Form 4-FSS quarterly.

We have compiled a table of deadlines for submitting individual entrepreneurs’ reports for 2022 to 2022 and preparing regular reports throughout the year:

What documents are required?

The UTII reporting form (tax return) is located at the link. What reporting will be under UTII depends on the type of enterprise itself. For example, LLCs submit a much larger package of documents than individual entrepreneurs.

Also, a smaller list of reports is established for representatives of small businesses - that is, for those organizations and enterprises whose staff is less than 100 people. It is precisely such economic entities that can claim “benefits” in matters of the amount of reporting.

All documentation can be divided into several groups:

Financial statements. Only LLCs are required to maintain and submit it (that is, individual entrepreneurs can skip this point; they do not need to prepare such documentation).

The small businesses mentioned above submit only two reports:

• balance;
• Profits and Losses Report.

Each of these reports is compiled and executed in accordance with the legally established form.

Since the limit on the number of personnel in the UTII system is 100 people, enterprises do not need to collect a full package of documents; only those listed above - a balance sheet and a profit and loss account - will be sufficient.

Declaration on UTII. This is the main document that both individual entrepreneurs and LLCs are required to submit. It calculates the exact amount of tax to be paid. The calculation takes place according to a legally established formula applied for each type of activity from the established list. In this case, the specific amount of income or profit is not indicated; the calculation is based on the imputed income and the number of physical indicators.

The average number of employees is the number of all employees of the organization over the past year (taking into account those who arrived or left during the reporting period). Both LLCs and individual entrepreneurs must take it, even if they had no employees last year. In this case, a zero is simply put in the document, and it is still submitted to the tax office.

Other taxes - in case of carrying out a certain type of activity or when using land, water bodies, transport, the taxpayer of the UTII system is not exempt from paying tax on them. He must submit all reports and make payments within the prescribed period.

Certificate of income of employees (form 2-NDFL) - it contains information on all amounts of income that were accrued to employees for the year, as well as all amounts of tax withheld from this income.

Payroll in form 4-FSS - all accrued and paid insurance contributions for compulsory social insurance during the reporting period are indicated here.

Payroll in form RSV-1. Since 2014, this report also includes individual information about employees. It should display payments for compulsory pension and health insurance - both for the entire organization and for each specific employee.

Separately, it is worth highlighting the accounting of physical indicators, on which the final tax amount directly depends. There is no legally established form for maintaining such records, so each entrepreneur can choose it independently. Tax officials recommend using the UTII Book, but the final accounting form is chosen by the entrepreneur himself. The specific amount of income or expenses should not be indicated there; only data on physical indicators are important.

ONLINE CASH RECORDS FOR IP ON UTII IN 2022

The news about the obligation to use cash registers from 2022 caused a great resonance. Legislation in the field of use of cash registers has changed several times from 2022 to the present. By the beginning of 2022, the legislator had decided and established by Law No. 337-FZ of November 27, 2017, the following: by July 1, 2019, all UTII payers must begin to use online cash registers, with the exception of the following categories of entrepreneurs:

• Individual entrepreneurs providing services or selling goods of their own production without hiring employees.

By introducing a requirement for the mandatory use of online cash registers, the authorities during 2017-2019 allowed entrepreneurs to receive a tax deduction for the purchase of an online cash register.

To use the deduction for the purchase of a cash register it was necessary:

• for individual entrepreneurs on UTII for all types of activities, except retail trade and catering, and for individual entrepreneurs on UTII in retail trade and catering, but without hired labor, register an online cash register with the Federal Tax Service within the period from 02/01/2017 to 07/01/2019;
• for individual entrepreneurs on UTII in the field of retail trade and catering with hired employees, register a cash register within the period from 02/01/2017 to 07/01/2018.

When purchasing an online cash register for UTII, a tax deduction cannot be obtained for the period that preceded the registration of the cash register. The tax amount is reduced when calculated for the tax periods 2022 and 2022, but not earlier than the period in which the device was registered. If the UTII amount is less than the deduction for the online cash register, then you can transfer the balance to the following periods until the end of 2022.

Unfortunately, the tax service does not plan to extend the right to receive a deduction for 2022 (letter of the Federal Tax Service of Russia dated April 17, 2019 No. ED-4-20 / [email protected] ).