Changes to the simplified tax system from 2022: what an accountant needs to know

Increased the amount of income for the transition to the simplified tax system

Organizations and individual entrepreneurs can change their tax system to the simplified tax system. You can switch to the “simplified” system from the beginning of next year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation). To switch to the simplified tax system, you must submit an application to the Federal Tax Service by December 31 in form No. 26.2-1, approved. by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829. Also see “Moving from “imputation” to “simplified””.

However, it was previously provided that if an organization wants to switch to the simplified tax system from the new year, then its income for 9 months of the previous year should not exceed 45 million rubles excluding VAT, increased by the deflator coefficient (clause 1 of article 248, clause 2 of article 346.12 Tax Code of the Russian Federation).

For 2016, the deflator coefficient was determined as 1.329 (Order of the Ministry of Economic Development dated October 20, 2015 No. 772). Accordingly, if an organization wanted to switch to the simplified tax system from 2022, then its income for January – September 2016 should not exceed 59,805,000 rubles. (45,000,000 × 1.329).

In 2022, the situation changes. The indicated limits have been increased. In paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation, a fixed value is fixed - 112.5 million rubles. Therefore, organizations will be able to switch to the “simplified” system from 2022 if their income for 9 months of the previous year did not exceed 112.5 million rubles. Moreover, the deflator coefficient will be suspended until January 1, 2022. Accordingly, there is no need to apply a deflator to 112 million rubles.

The new limit (112.5 million rubles) can be applied from 2022. Accordingly, if an organization wishes to switch to the simplified tax system from 2018, then its income for January – September 2022 should not exceed 112.5 million rubles. It turns out that more organizations will be able to switch to the “simplified” system from 2022. Please keep in mind that individual entrepreneurs have the right not to take into account the restrictions on limits in order to switch to the simplified tax system. The increase in the said limit is provided for by Federal Law No. 401-FZ of November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

Briefly about the conditions of the simplified tax system-2017

A simplified tax regime in 2022 can be applied by individual entrepreneurs and organizations, for which a number of the following conditions will apply:

• annual income not exceeding 120 million rubles;
• fixed assets valued at no more than 150 million rubles;
• staff of no more than 100 people;
• participation in other companies should not exceed one fourth of the capital;
• maximum profit for switching to the simplified tax system – 90 million rubles;
• the activities of an individual entrepreneur or organization are not included in the list of restrictions provided for in Part 3 of Art. 346.12 of the Tax Code of the Russian Federation.

FOR YOUR INFORMATION! The given figures are valid without taking into account the deflator coefficient for 2022.

Two forms of the simplified tax system are still valid, differing in tax base:

• 15% (income minus expenses);
• 6% (income).

NOTE! A bill has been prepared for consideration that proposes to reduce the rates on these forms of taxation: to 3-8% instead of 15 and to 1-3% instead of 6.

For reporting purposes, it is necessary to maintain an Income and Expense Accounting Book (KUDiR), which does not need to be submitted, but at the end of the year, submit a reporting declaration to the tax authorities (no later than March 30 of the next year for organizations and April 30 for individual entrepreneurs).

There are 3 advance quarterly tax payments and one final payment based on the results of annual reporting.

The simplified tax system can be combined with the patent system and UTII.

The deadline for submitting a notification about the transition from UTII to the simplified tax system has been established

As we have already said, as a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers switching to “simplified taxation” from another special regime – UTII. They can work for the simplified tax system from the beginning of the month in which the obligation to pay the “imputed” tax ceased (paragraph 2, paragraph 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification about the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

The deadline for submitting the said notification about the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and stipulated that starting from 2022, a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to pay UTII. Previously, the issue of the deadline for filing a notification was regulated only at the level of explanations from financiers (Letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06/2/123). The amendment is provided for by Federal Law No. 401-FZ of November 30, 2016.

Exceeding the limit under the simplified tax system: consequences for LLC

Violation of restrictions leads to the loss of the right to a special regime and automatically entails a transition to OSNO (clause 4 of Article 346.13 of the Tax Code of the Russian Federation).

What should a company do if it exceeds the limit under the simplified tax system in 2021:

• inform counterparties about the accrual of VAT and, if possible, renew current contracts, including VAT in their price;
• Decide whether the company continues to use the cash method or switches to the accrual method; Companies whose revenue (excluding VAT) for the previous 4 quarters was a maximum of 1 million rubles cannot change the previous procedure. for each quarter (Article 273 of the Tax Code of the Russian Federation);
• review and make changes to accounting (tax) policies;
• if necessary, restore analytical accounting, incl. for fixed assets, take into account transitional moments of recognition of income/expenses;
• create tax registers: for VAT (books of sales, purchases), for profit and property tax;
• calculate VAT, issue invoices for transactions already carried out since the beginning of the quarter.

Organizations that used simplified accounting procedures are switching to full accounting.

When switching to the accrual method, income reflects unpaid but shipped goods; expenses include existing costs not included in the simplified tax base: unpaid wages, untransferred insurance premiums, unsold goods purchased for sale.

Companies operating under the simplified tax system of 15% must determine the residual value of the fixed assets and transfer it to tax accounting under the OSNO.

Increased the amount of income to maintain the right to the simplified tax system

The Tax Code of the Russian Federation provides that if, after the end of the reporting (tax) period, the income of an organization or businessman exceeds a certain amount, then it is impossible to continue to apply the simplified tax system (Letter of the Ministry of Finance of Russia dated July 1, 2013 No. 03-11-06/2/24984).

The maximum income limit in 2016 was previously specified in paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation in the amount of 60 million rubles. This amount was required to be increased annually by a deflator coefficient. For 2016, the coefficient was determined as 1.329 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772). Using the coefficient, the maximum income limit under the simplified tax system in 2016 was RUB 79,740,000. (RUB 60,000,000 × 1.329).

From 2022, the maximum amount of income to maintain the right to “simplified tax” has increased to 150 million rubles. From 2022, you cannot receive more than this amount from business and remain on the simplified tax system. Therefore, companies or individual entrepreneurs need to ensure that their income for the first quarter, half of the year, 9 months, and 2022 does not exceed 150 million rubles. Otherwise, they will be deprived of the right to the simplified tax system from the beginning of the quarter in which income exceeds 150 million rubles. This is provided for by Federal Law No. 401-FZ of November 30, 2016.

Please note that the deflator coefficients have been suspended since 2017 until January 1, 2022. Therefore, 150 million rubles should not be indexed to coefficients from 2022.

If income in 2022 does not exceed 150 million rubles, then in 2022 it will be possible to continue to apply the simplified tax system without submitting any notifications to the tax office (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation).

First (in 2016), legislators increased the income limit for 9 months from 45 to 90 million rubles, and the income limit for maintaining the right to the simplified tax system from 60 to 120 million rubles. We reported about this in the article “STS since 2017: how the limits on income and fixed assets will increase.” But then they changed their minds. And they increased the limits even more: to 112.5 and 150 million rubles, respectively.

For the simplified tax system, by order of the Ministry of Economic Development dated November 3, 2016 No. 698, a deflator coefficient of 1.425 was approved. However, this coefficient only misleads the “simplistic” people. There is no need to apply it in 2022. The fact is that the indexation of the income limit for the simplified tax system was suspended from 2017 to 2022 (clause 4 of article 5 of the Federal Law of July 3, 2016 No. 243-FZ). Therefore, in 2022, the income limit that allows you to remain on the simplified tax system should not be multiplied by a coefficient. From 2022, this limit will be equal to 150 million rubles.

What's different in 2022

Let us highlight the main changes that occurred in tax legislation regarding the simplified taxation system in 2017.

Changes in the transition to the simplified tax system

Individual entrepreneurs or organizations can switch to the simplified tax system from other forms of taxation, for example, from “imputation”; for this they need a special application submitted to the tax authorities on time.

1. The change affected the amount of income that an entrepreneur should not exceed in order to switch to the simplified tax system. Previously, in the 9 months preceding the transition to the “simplified” system from the beginning of the year, it was impossible to earn more than 45 million rubles. (excluding VAT and deflator coefficient). The deflator coefficient in force in 2016 was 1.329. Therefore, the real amount of income for the transition was limited to 45 million x 1.329 = 59 million 805 thousand rubles.

Now this limit has increased to 112.5 million rubles. – a fixed amount to which there is no need to apply a deflator coefficient, the relevance of which is “frozen” until 2022. That is, entrepreneurs will be able to switch to the simplified tax system with such an increased limit as early as 2018.

2. Another change related to the procedure for switching to the simplified tax system is the time frame within which you need to notify about it. Usually the transition was carried out from the beginning of the new calendar year.

Now there are innovations: if the transition is made from UTII, you can switch to the “simplified” tax from the month in which you stopped paying tax under the “imputed tax”. Legislators regulated the deadline for submitting a notice of transition - no later than a month after the last payment of UTII (paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).

Changes in maintaining the right to the simplified tax system

Legislation allows paying taxes under a simplified system only to those entrepreneurs and organizations whose income does not exceed a certain limit. If the profit received is greater than the figure specified in the law, then the businessman loses the right to the simplified tax system.

Previously, this amount was 60 million rubles, it had to be increased annually in accordance with the deflator coefficient, that is, in reality the figure was equal to 79,740,000 rubles.

In 2022, this limit increased to 150 million rubles, calculated from the beginning of the calendar year. If income at the end of the quarter or year exceeds this amount, then in the next quarter the right to the simplified tax system will disappear. The deflator, as in the case of the revenue limit, does not work.

Changes in valuation of fixed assets

It will not be possible to own assets worth more than the specified amount and still remain on the simplified tax system. Until 2022, the residual value of fixed assets, according to accounting results, could not be higher than 100 million rubles. This rule worked both for those using the simplified system and for those planning to switch to this system.

In 2022, legislators raised this bar to 150 million rubles.

Legal entities and individual entrepreneurs who have acquired large amounts of assets will not be able to remain in the simplified tax regime, starting from the quarter in which the established limit for the value of fixed assets was exceeded.

FOR YOUR INFORMATION! Legislators initially had plans to further increase the possible cost of fixed assets for “simplified” payers: the limit amount was called up to 1 billion rubles. But after assessing the prospects, officials came to the conclusion that at such a cost of fixed assets, tax revenues to the budget would decrease significantly, and the project was not adopted.

Adjustments to expense recognitions

Some rules for writing off certain costs as expenses have changed, which reduces the tax base. The amendments affected the following points:

• insurance premiums are now controlled by the Federal Tax Service and its inspectorates (news about this);
• mandatory payments can be made not only directly by taxpayers, but also by third parties (they cannot be recognized as expenses, but can be taken into account if the taxpayer was in debt to this third party);
• third-party assessment of employee qualifications, as well as its payment by the employer itself, can be taken into account as expenses.

Changes in the combination of tax systems

It is allowed to combine the simplified tax system with UTII. In this case, it was necessary to keep records separately for each tax system or distribute expenses proportionally.

From now on, the same scheme will work not only when combined with imputation, but also with the patent system: profits under these tax systems do not increase the tax base under the simplified tax system.

Changes for individual entrepreneurs when paying single tax and insurance premiums

The insurance premiums that the individual entrepreneur paid not for his employees, but for himself, reduced his tax base by a certain “fixed amount.” In fact, the figure was fixed only regarding the payment of contributions on income up to 300,000 rubles. in year. What was paid on income above this amount was no longer a fixed amount, since it varied depending on the amount of income.

2017 really fixed the amount of insurance premiums for individual entrepreneurs: you can reduce the tax on the simplified tax system for all insurance premiums paid “for yourself.”

New ledger form

The income and expense accounting book, which is required to be maintained on the simplified tax system, must comply with the new standards developed in Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

1. In the new sample accounting book, another section has appeared where you need to reflect the trading fee.
2. Printing for this book is optional if it is not used by the individual entrepreneur at all.
3. In the column concerning income (column 4 of section 1) from 2022 there is no need to reflect the profits of foreign companies controlled by the organization.

You need to keep the book in a new way from January 2022; there is no need to redo the old model.

Minimum tax from now on without special BCC

Entrepreneurs working under the simplified tax system “Income minus expenses” paid the minimum tax under a separate KBK, which caused confusion with a different code for other payments.

Now the minimum tax will need to be paid according to the same BCC as the single tax, as well as arrears and/or penalties, namely 18210501021011000110.

Updated declaration

A declaration in the new form, approved by the Federal Tax Service, must be submitted for 2016. Deadlines for submission:

• for individual entrepreneurs – until May 3, 2022;
• for organizations – until March 31, 2022.

Changed points when filling out the declaration form:

• a separate section for payers of the simplified tax system under the “income” system, which reflects the trade fee;
• when the object of taxation is “income” in the declaration, you can now adjust the tax rate according to the simplified tax system (especially convenient for entrepreneurs who are subject to “tax holidays”);
• the new form does not contain taxation object codes that duplicate the names of sections;
• there is no longer a fixed and designated place for printing, since it is optional for use;
• The new declaration form has 6 sections.

REFERENCE! The new form of the declaration is fixed by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99.

The limit on the residual value of fixed assets has been increased

In 2016, a company could apply the simplified tax system if the residual value of its fixed assets did not exceed 100 million rubles. This value is determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). Also see “Accounting on the simplified tax system”.

Organizations both planning to apply the simplified tax system from the beginning of the new year and those already using the simplified system need to monitor the limit on residual value.

From 2022, the maximum value of assets has increased from 100 to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs have the right to rely on the new maximum limit on the residual value of their fixed assets.

Keep in mind that individual entrepreneurs do not have the obligation to control the residual value of their assets when switching to the simplified tax system. But if an individual entrepreneur is already running a business using a “simplified” system, then he is obliged to monitor these indicators on an equal basis with organizations (letter of the Ministry of Finance of Russia dated January 20, 2016 No. 03-11-11/1656).

When can the new “transitional” limit of the simplified tax system of 2017 be applied?

The limit on the number of employees allowing the transition to a simplified system in 2022 will remain the same - 100 people. The residual value of fixed assets will increase from 100 to 150 million rubles, but the transitional income limit for organizations will double from 2022: from January to September inclusive, those wishing to join the ranks of simplified workers will be able to earn 112.5 million rubles, and not 45 million as now. There is no need to multiply them by the deflator coefficient, at least in the next three years - this function is “frozen” until January 1, 2022.

The new increased limit for switching to a simplified regime can only be applied from January 1, 2022. To do this, for 9 months of 2017, revenue should not exceed the level of 112.5 million rubles. And as before, this restriction will not apply to the income of individual entrepreneurs.

The procedure for recognizing expenses for taxes, fees and insurance premiums has been clarified

Organizations and individual entrepreneurs using the simplified tax system with the object of taxation “income minus expenses” have the right to reduce income by certain expenses when determining the tax base. Until 2022, it was envisaged that expenses incurred for paying taxes, fees and repaying debts on them could be written off as expenses (clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation). So, in particular, the costs can take into account:

• “input” and “import” VAT on purchased goods (works, services);
• other taxes (advance payments thereon) and fees paid in accordance with the legislation of the Russian Federation or additionally accrued as a result of an audit. For example - personal income tax, property tax, land tax, transport tax, state duty and trade tax. Starting from 2022, two important amendments have been made to this norm.

Amendment 1: Recognition of premium expenses

From 2022, insurance premiums will come under the control of the Federal Tax Service and its inspectorates. See "Insurance premiums from 2022: overview of changes."

In 2022, insurance contributions (for example, pension, medical, or contributions for temporary disability and maternity) can be taken into account when calculating the simplified tax system. In subparagraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators prescribed the procedure for recognizing expenses for the payment of insurance premiums and debts on them. From 2022, expenses on taxes, fees and contributions must be recognized in the following order:

Amendment 2: recognition of expenses incurred by third parties

In 2022, taxes, fees and insurance premiums for organizations or individual entrepreneurs (including those using the simplified tax system) can be paid by third parties. Legislators made such an amendment to Article 45 of the Tax Code of the Russian Federation. Previously, it was provided that the taxpayer was obliged to fulfill the payment obligation independently. Also see “What will change in 2022: taxes, insurance premiums, benefits, reporting, accounting and online cash registers.”

It is possible that in 2022 a third-party organization, individual entrepreneur or individual will pay his taxes, fees or insurance premiums for the “simplified person”. Will it be possible to take such payments into account when calculating the “simplified” tax? No, starting from 2022, third party payments for taxes, fees and contributions cannot simply be attributed to expenses. However, in subparagraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators provided that expenses can be recognized after repayment of the resulting debt to a third party. Let us explain the procedure for recognizing such expenses in the table.

Thus, in order to take into account payments from third parties in expenses from 2022, it will be necessary to return to these persons the amounts they spent on paying taxes, fees and insurance premiums (or debts on them). This is provided for by Federal Law No. 401-FZ of November 30, 2016.

How to stay simplified in 2016

In order to “hold on” to the simplification, those who are already using it now must fulfill certain conditions. In particular, try not to exceed the income limit when working on the simplified tax system. In 2016, its size is 60 million rubles (clause 4 of Article 346.13 of the Tax Code of the Russian Federation), to which the previously mentioned deflator coefficient of 1.329 should be applied. As a result, we get the maximum amount of income of 79.740 million rubles:

60 000 000 * 1,329 = 79 740 000

So, in order not to “fall off” the simplified system, by the end of 2016 you can earn no more than 79.740 million rubles using the simplified tax system, and this requirement applies not only to enterprises, but also to individual entrepreneurs (letter of the Ministry of Finance dated 03/01/2013 No. 03-11-09/ 6114). As soon as the simplified person’s income goes beyond the specified revenue limit under the simplified tax system in 2016, the right to use the “simplified” special regime will be lost. You will need to pay taxes under the general taxation system from the first day of the quarter in which the limit was violated. The amount of the “income” limit is the same for both simplifiers with the object “income” and for those who charge a single tax on the difference between income and expenses.

Example

Omega LLC is engaged in wholesale and retail trade, and also provides transportation services. All trade has been simplified, and transport has been taxed. For the period from January to October 2016, income was received in the amount of 86,000,000 rubles, of which:

• from wholesale trade – 36,000,000 rubles, including 800,000 rubles in October,
• from retail trade – 44,000,000 rubles, including 1,000,000 rubles in October,
• from transportation services - 6,000,000 rubles, including 200,000 rubles in October.

Omega's total income exceeds the permissible limit of 79,740,000 rubles, but revenue from transportation services must be excluded from it, since they are subject to UTII.

Income from “simplified” activities for 10 months of 2016 amounted to 80,000,000 rubles (36,000,000 + 44,000,000). The income limit allowed under the simplified tax system was exceeded in October by 260,000 rubles. Since the excess occurred in the fourth quarter, the company loses the right to use the simplified system from October 1, 2016 and automatically switches to OSNO.

To prevent this from happening to your business, you will have to monitor your income throughout the reporting quarter, checking its level with the amount of maximum revenue under the 2016 simplified tax system.

Let's consider how “simplified” income should be determined. To calculate the limit, simplifiers must take into account funds received from sales, as well as non-operating income received during the tax period from activities subject to a single tax on the simplified tax system. Income from sales includes not only cash proceeds received from the sale of own goods or for services rendered, but also income from the sale of property rights, for example, from the sale of a fixed asset, land, etc. Payment can be received both in cash and in kind (clause 1 of Article 249 of the Tax Code of the Russian Federation).

Non-operating income is indicated in the list of Article 250 of the Tax Code of the Russian Federation, in particular they include:

• income from previous years discovered in the reporting period,
• positive or negative exchange rate difference resulting from the purchase and sale of foreign currency,
• income from rental property,
• interest received on bank deposits, accounts, loan agreements, securities, etc., property or property rights received free of charge,
• income received from equity participation in other legal entities,
• income from participation in a simple partnership.

When determining the maximum revenue under the simplified tax system in 2016, you need to take into account all receipts, including advances. The date of receipt of income is the day when the money was received in a bank account or cash register, or the day when property rights, other property were received, services were provided, work was performed, or when the debt was repaid in some other way (clause 1 of Article 346.17 Tax Code of the Russian Federation).

However, it is not necessary to include in income:

• all receipts listed in Art. 251 Tax Code of the Russian Federation,
• dividends and interest subject to income tax specified in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation,
• income of individual entrepreneurs, on which personal income tax is charged at rates of 35% and 9% (clauses 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation).

All of these points must be taken into account when tracking your actual income from “simplified” activities for the tax period, so as not to exceed 79.740 million rubles of the maximum income under the simplified tax system in 2016 (letter of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-06/2/24984 ).

It is often only towards the end of the year that entrepreneurs suddenly discover that they have approached a critical point. In such a situation, it seems that the situation can no longer be saved, and the transition to OSNO is inevitable. But many may still have a chance to stick with the simplification. If you know how much money should come from buyers or clients before the end of the year, then you can try to limit how much money goes into your account or cash register.

Since the limit includes only actual receipts from simplified activities, shortly before the end of the current year it is possible to agree with buyers to postpone payment to January. So, taxable income for these amounts will appear to you only in January of the next year and will not affect the “simplified” income of the current year.

Example

The total income of individual entrepreneurs on a simplified basis from January to November amounted to 77,000,000 rubles. In December, the buyer is expected to make two payments for 2,000,000 and 1,000,000 rubles. In order not to exceed the “simplified” income limit at the end of the year, the individual entrepreneur and the buyer agreed to defer one payment in the amount of 1,000,000 until January next year. Thus, the individual entrepreneur’s income for the current year amounted to 79,000,000 rubles (77,000,000 +2,000,000). The limit for using the simplified tax system next year has been met.

There are other ways in which you can delay the receipt of revenue in the reporting year. One of them is concluding a loan agreement with the buyer. According to paragraphs. 10 p. 1 art. 251 of the Tax Code of the Russian Federation, funds received as debt are not included in the tax base. That is, in addition to the purchase and sale agreement, a loan agreement is concluded with the buyer for the same amount that he must pay you for the goods. The goods are shipped, but the money from the buyer this year does not come under the purchase and sale agreement for this product, but as money received as a loan under a loan agreement. Under two agreements, counter obligations arise between you at the end of the year. Next year, it is necessary to offset the obligations under the purchase and sale and loan agreements with the buyer.

Example

A purchase and sale agreement for the amount of 10,000,000 rubles was concluded between Rassvet LLC and Zakat CJSC. The seller, Rassvet LLC, works on the simplified tax system, and its simplified revenue from the beginning of the year amounted to 78,000,000 rubles. In order not to exceed the annual income limit, a loan agreement was concluded with the buyer for the same amount of 10,000,000 rubles, according to which Sunset transferred the money to Rassvet. The loan amount is not included in “simplified” income, which means the annual limit will not be exceeded.

“Rassvet” shipped the goods this year, and in January of the next year, mutual claims were offset between “Zakat” and “Rassvet” in the amount of 10,000,000 rubles. Thus, the actual payment under the purchase and sale agreement took place in January and it will be credited to the amount of income under the simplified tax system next year.

It is also possible, instead of a purchase and sale agreement, to conclude a commission agreement with the buyer. In this agreement, the buyer will act as a customer, and you as an intermediary or commission agent. The bottom line is that only the commission will be considered taxable income, and not the entire amount you receive from the buyer. The property and funds that the commission agent receives from the customer are not included in the taxable base for the “simplified” tax (clause 1, clause 1.1, article 346.15; clause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Under the contract, the goods will be purchased with the money of the customer (buyer), but under the responsibility of the intermediary. The customer pays you a commission in an amount equal to the amount of profit you plan to receive from the transaction.

Example

Alpha LLC, working on a simplified basis, received 68,000,000 rubles in income from equipment trading in 9 months. In the fourth quarter it is planned to receive 13,000,000 rubles from the buyer. Alpha LLC purchases equipment from the supplier at a price of 10,000,000 rubles. It is planned to make a profit from the transaction in the amount of 3,000,000 rubles (13,000,000 – 10,000,000). As a result, for 12 months the income will be 81,000,000 rubles (68,000,000 + 13,000,000). With such an income, it is impossible to remain on the simplified system, since the limit will be exceeded by 1,260,000 rubles.

In order not to lose the right to the simplified tax system this year, Alpha LLC entered into a commission agreement with the buyer of the equipment. Moreover, according to the agreement, Alpha LLC, as an intermediary, must purchase equipment from the supplier for the customer, which in our case is the buyer. The equipment will be purchased under the responsibility of the intermediary and on his behalf, but at the expense of the customer (buyer). Next, the purchased equipment is transferred to the customer, and Alpha LLC receives a commission from him for its services. In numbers it looks like this:

• The cost of equipment purchased from the supplier is 10,000,000 rubles.
• The amount of commission for the services of the intermediary Alpha LLC is 3,000,000 rubles.
• The total amount that the customer will transfer to the account of Alpha LLC is 13,000,000 rubles (10,000,000 + 3,000,000).

According to Art. 251 of the Tax Code of the Russian Federation, the cost of equipment purchased from the supplier (10,000,000 rubles) is not included in the tax base. The “simplified” income will only include the amount of commission from Alpha LLC - 3,000,000 rubles. The total amount of “simplified” income for the year will be 71,000,000 rubles (68,000,000 + 3,000,000). This amount does not exceed the revenue limit under the simplified tax system for 2016, which means Alpha LLC will remain on a simplified basis next year.

Let us say right away that it is still not worth abusing the conclusion of such agreements as in the last two examples. There is a risk that the tax authorities will have certain questions during a desk audit, and they will consider your actions to be a concealment of proceeds. The more carefully contracts are drawn up and all conditions are spelled out, the higher the chance that inspectors will not reclassify them as purchase and sale agreements.

You can take into account the costs of an independent assessment

Since 2022, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” has come into force. See Independent Workforce Assessment: What You Need to Know.

From 2022, organizations and individual entrepreneurs using the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will be applied according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and individual entrepreneur will have to have documents confirming an independent assessment. For more information about this, see “STS: accounting for the costs of an independent assessment of qualifications in 2022.”

We clarified the conditions for combining the simplified tax system with UTII or the patent system

Until 2022, it was stipulated that when combining the simplified tax system and UTII, it was necessary to keep separate records of income and expenses for each applicable tax regime. If it is impossible to organize such accounting, then when calculating the tax base, expenses must be distributed in proportion to the shares of income under different regimes (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).

From 2022, exactly the same procedure will be used not only for UTII, but also in the case of combining the simplified tax system and the patent taxation system, which individual entrepreneurs can apply. At the same time, it is clarified that income and expenses under UTII and the patent system do not need to be taken into account when calculating the tax base under the simplified tax system. This is provided for by the new wording of paragraph 8 of Article 346.18 of the Tax Code of the Russian Federation. Thus, revenues from a patent or “imputed” single tax under the simplified tax system will not increase. These amendments to the Tax Code of the Russian Federation since 2017 are provided for by Federal Law No. 401-FZ dated November 30, 2016.

We clarified how individual entrepreneurs can reduce the single tax on insurance premiums

Until 2022, individual entrepreneurs (IP) without employees using the simplified tax system with the object “income” had the right to reduce the amount of “simplified” tax (advance payments) on insurance contributions paid “for themselves” to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount (clause 3.1 Article 346.21 of the Tax Code of the Russian Federation). However, the wording “at a fixed rate” has often caused controversy among the accounting community. The fact is that individual entrepreneurs’ insurance premiums “for themselves” are formed from two values:

1. a fixed amount of contributions, which is calculated based on their income not exceeding 300,000 thousand rubles per year;
2. the amount of contributions, which is calculated at 1% of income exceeding 300,000 rubles.

Some accountants believed that the amount of contributions from an income of more than 300,000 rubles is a variable value and cannot be called “fixed contributions.” Hence, disputes arose about whether the “simplified” tax could be reduced by such amounts of contributions.

From 2022, disputes in this regard should disappear, since the provisions of Article 430 of the Tax Code of the Russian Federation will clearly establish that the entire amount of individual entrepreneurs’ contributions “for themselves” is fixed. In paragraph six of clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which allows individual entrepreneurs to reduce the tax under the simplified tax system on insurance premiums “for themselves”, from 2022 it was prescribed that the single tax can be reduced on pension and medical contributions. The mention of “fixed size” has disappeared from this norm. Accordingly, the simplified tax system can be reduced by the entire amount of contributions that the individual entrepreneur transfers “for himself.” Also see “Insurance premiums of individual entrepreneurs “for themselves” in 2017: how much to pay to the Federal Tax Service.”

Developed a new form of income and expense accounting book

Starting from 2022, organizations and individual entrepreneurs on the simplified market must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers using the simplified tax system with the object “income” must show a trade fee that reduces tax under the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, starting from 2022, it will be necessary to affix a stamp in the book of accounting and expenses if the organization, in principle, has such a stamp. That is, the presence of a seal will become optional. Also, in column 4 “Income” of Section I of the book, there is no need to indicate the profit of controlled foreign companies. More information about this will appear in the order in which you fill out the book. You can familiarize yourself with the draft of the new book of accounting and expenses under the simplified tax system by following the link.

The updated book must be used from January 1, 2022. There is no need to redo the book of income and expenses that was kept in 2016. Order of the Ministry of Finance, which made changes to the book of accounting of income and expenses according to the simplified tax system - dated December 7, 2010 No. 227n. For more details, see “New form of book for accounting income and expenses under the simplified tax system from 2022: what has changed.”

Simplification limit for 2022

Next year, it will become easier for many to stay on the simplified tax system - the income limit under the simplified tax system in 2022 will increase for all taxpayers from 60 to 120 million rubles. As in the case of the “transitional” limit, no coefficients will be applied to this amount until 2022, that is, in fact, the amount of allowable “simplified” income compared to 2016 will not double, but only by 40.260 million rubles ( 120,000,000 – 79,740,000).

You can focus on the new threshold of 120 million rubles, starting from January 1, 2022; in 2016, the income limit of the simplified tax system remains the same - 60 million rubles, multiplied by the deflator coefficient.

Example

The simplified organization Aktiv LLC provides transport services. In 2016, she received income in the amount of 79,500,000 rubles.

The maximum amount of revenue that can be earned from simplified taxation in 2016 is 79,740,000 rubles (60,000,000 rubles multiplied by a deflator coefficient of 1.329). In our case, Aktiv LLC fits into the limit and can continue to operate under a simplified regime in 2022.

Let’s assume that income from the “simplified” activities of “Aktiva” will increase next year and amount to 125,000,000 rubles. The “income” limit of the simplified tax system for 2022 is set at 120,000,000 rubles. No coefficients or indices are applied to this amount. This means that Aktiv LLC will exceed the maximum permissible level of revenue for further application of the simplified tax system and will have to switch to the general taxation system.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The BCC for the minimum tax under the simplified tax system has been abolished

From 2022, a separate BCC for the minimum tax paid by companies using the simplified tax system with the object “income minus expenses” has been abolished (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

BCC, used in 2016 to pay the single tax, arrears and penalties under the simplified tax system, will be used from 2022 also to pay the minimum tax. In connection with this change, the minimum tax for 2016 will need to be transferred to the KBK for the usual “simplified” tax - 18210501021011000110. See “KBK according to the simplified tax system in 2017”.

Note that previously for companies on the simplified tax system with the object “income minus expenses” there were two separate codes. This caused confusion. If a company mistakenly transferred advances to the minimum tax KBK, then inspectors assessed penalties. This, of course, was unfair. See “The BCC will be abolished for paying the minimum tax under the simplified tax system.”