In 2021, organizations and entrepreneurs on the Unified Agricultural Tax will be required to pay VAT

Unified Agricultural Tax (USAT)

However, in our opinion, the financial department does not take into account that VAT on these expenses should not have been taken into account in 2021 until the property was put into operation.

As confirmation, one can cite the position of the Ministry of Finance itself, although it concerns the use of another special regime – the simplified tax system. In this case, you can use its similarity with the payment of Unified Agricultural Tax in the part that “simplified” people, like payers of Unified Agricultural Tax until 2021, are not VAT payers, and they also take into account the tax itself, presented by suppliers, in expenses (clause 8 p. 1 Article 346.16 of the Tax Code of the Russian Federation).

From the Letter of the Ministry of Finance of Russia dated February 17, 2014 No. 03‑11‑09/6275, it directly follows that in order to take into account VAT in expenses under the special regime, two conditions must be met, before which the tax cannot be taken into account:

• VAT has been paid to the supplier;
• the corresponding costs are included in expenses.

Thus, financiers indicated that, according to paragraphs. 2 p. 2 art. 346.

17 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale are taken into account for tax purposes as these goods are sold.

Therefore, the amounts of VAT paid by a taxpayer using the simplified tax system on goods purchased for further sale should be taken into account as expenses as such goods are sold.

And in Letter dated September 28, 2007 No. 03‑11‑04/2/239, they noted that when purchasing raw materials, expenses associated with the payment of VAT are recognized in the reporting period as raw materials are written off for production, since it is in this order that expenses for acquisition of raw materials and supplies (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

How to apply the simplified tax system?

The simplified tax system will replace (with some exceptions) income tax, VAT and property tax. Other taxes must be paid as in the general regime.

A company can calculate tax under the simplified tax system on income at a rate of 6% or on income reduced by expenses, but at a rate of 15%. You need to pay tax under the simplified tax system based on the results of the first quarter, half a year, 9 months and a year, and submit reports once a year.

Conditions for the transition to the simplified tax system and its further application

If you have an existing organization or are an individual entrepreneur and want to switch to the simplified tax system, then you can do this from the beginning of the new calendar year. To do this, before December 31 of the current year, you need to submit a notice of transition (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).

To switch to the simplified tax system, you must meet the following criteria:

• income for the current year – no more than 150 million rubles;
• the residual value of fixed assets according to accounting is no more than 150 million rubles;
• the average number of employees is no more than 100 people;
• the share of participation of other organizations in your organization is no more than 25%, but in some cases this restriction does not apply (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• the organization does not have branches (you can have other separate divisions);
• the organization does not engage in activities for which the simplified tax system is prohibited.

A new organization or individual entrepreneur can apply the simplified tax system from the moment of registration if it submits a notice of transition no later than 30 calendar days from the date of registration and meets the criteria specified above (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

Starting from 2021, the consequences of non-compliance with the income limit and the average number of employees will change (Federal Law of July 31, 2020 No. 266-FZ). An organization/individual entrepreneur retains the right to the simplified tax system even when:

• income for the year or for any reporting period exceeds 150 million rubles, but remains within 200 million rubles. (these threshold values ​​are indexed by the deflator coefficient);
• the average number of employees exceeds 100 people, but remains within 130 people.

It is not worth allowing such excesses, since in any of them the tax on the simplified tax system will still have to be paid at a higher rate. Depending on the object of taxation, the rate will be: 20% – for the object “income minus expenses”, 8% – for the object “income”.

For what activities is the simplified tax system prohibited?

USN is not available:

• banks, insurers, non-state pension funds, investment funds, professional participants of the securities market (subclauses 2–6, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• pawnshops (subclause 7, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• those who are engaged in the production of excisable goods (excluding excisable grapes, wines, sparkling wine (champagne), wine materials, grape must produced from grapes of their own production) or extract and sell minerals (except for common ones) (subclause 8, clause 3, art. 346.12 Tax Code of the Russian Federation);
• those who organize and conduct gambling (subclause 9, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• participants in production sharing agreements (subclause 11, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• those who apply the unified agricultural tax (subclause 13, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• state and budgetary institutions (subclause 17, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• foreign organizations (subclause 18, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• microfinance organizations (subclause 20, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• private employment agencies that, under contracts, provide other organizations (individual entrepreneurs, individuals) with the labor of their employees (subclause 21, clause 3, article 346.12 of the Tax Code of the Russian Federation).

What taxes do you need to pay on the simplified tax system?

On the simplified tax system, the organization must pay (clause 2, 5 of article 346.11 of the Tax Code of the Russian Federation):

• single tax under the simplified tax system;
• VAT when importing goods, VAT as a tax agent and in the cases specified in Art. 174.1 Tax Code of the Russian Federation. In other cases, VAT is replaced by the simplified tax system;
• income tax on dividends, interest on state and municipal securities, CFC profits, as well as on other income specified in clause 4 of Art. 284 of the Tax Code of the Russian Federation (clauses 1.6, 3, 4 of Article 284 of the Tax Code of the Russian Federation). You also need to pay income tax as a tax agent. In other cases, this tax is replaced by the simplified tax system;
• real estate tax, which is taxed at the cadastral value in accordance with Art. 378.2 Tax Code of the Russian Federation. Property tax on other real estate is being replaced by the simplified tax system;
• Personal income tax as a tax agent on employee salaries and other payments to individuals;
• insurance premiums for employees;
• other taxes from which the simplified tax system does not exempt if there are corresponding transactions or objects of taxation.

How to calculate tax under the simplified tax system with the object of taxation “income”?

To calculate the tax, you need to multiply taxable income by the rate of 6% (clause 1 of Article 346.18, clause 1 of Article 346.20, clause 1 of Article 346.21 of the Tax Code of the Russian Federation).

The tax rate for some taxpayers may be lower if the authorities of your region adopt the corresponding law (Clause 1 of Article 346.20 of the Tax Code of the Russian Federation).

From January 1, 2021, the rate increases to 8% if the organization has exceeded the income limit or the average number of employees, but not so much as to lose the right to the simplified tax system (Clause 1.1 of Article 346.20 of the Tax Code of the Russian Federation).

The tax can be reduced by insurance premiums and other payments under clause 3.1, 8 art. 346.21 Tax Code of the Russian Federation.

How to calculate tax under the simplified tax system with the object of taxation “income minus expenses”?

To calculate the tax, you need to subtract expenses from taxable income and multiply the result by a rate of 15% (clause 2 of Article 346.18, clause 2 of Article 346.20, clause 1 of Article 346.21 of the Tax Code of the Russian Federation).

Agricultural organizations can switch to paying the Unified Agricultural Tax and apply this regime if certain conditions are met. The Unified Agricultural Tax exempts from income tax (with some exceptions) and property tax on real estate that the organization uses in agricultural activities. Tax must be calculated from the difference between the organization’s income and expenses, paid twice a year, and reporting must be submitted once a year.

Conditions for the transition to Unified Agricultural Tax

An organization can switch to unified agricultural tax if one of the conditions is met (subclauses 1–4, clause 5, article 346.2 of the Tax Code of the Russian Federation):

• based on the results of work for the calendar year prior to the year in which the organization plans to submit a notice of transition to paying the Unified Agricultural Tax, the share of income from the sale of agricultural products of its own production (including primary processing from raw materials of its own production), from crop and livestock services is at least 70% of its total income;
• is an agricultural consumer cooperative and, based on the results of work for the calendar year prior to the year in which the organization plans to submit a notice of transition to paying the Unified Agricultural Tax, the share of income from the sale of agricultural products produced by members of the cooperative (including primary processing from raw materials produced by members of the cooperative), from work and the services that the cooperative performed for its members amounted to at least 70% of the total income;
• is a city- and village-forming fishery organization and complies with the conditions given in subparagraph. 3 clause 5 art. 346.2 Tax Code of the Russian Federation;
• is a fishery organization, and the average number of its employees for each of the two calendar years prior to the year in which it submits a notification of the transition to paying the Unified Agricultural Tax does not exceed 300 people. In this case, the share of income from the sale of catch or fish products from this catch for the calendar year prior to the year in which the organization submits a notice of transfer is at least 70% of the total income.

The conditions for the transition to paying the Unified Agricultural Tax for newly created organizations are given in subparagraph. 5–7 p. 5 art. 346.2 Tax Code of the Russian Federation.

In order for an existing organization to switch to the Unified Agricultural Tax from next year, it is necessary to submit a notification before December 31 of the current year (clause 1 of Article 346.3 of the Tax Code of the Russian Federation). In order for a new organization to switch to Unified Agricultural Tax from the moment of registration, it is necessary to submit a notification no later than 30 calendar days from the date of registration (clause 2 of Article 346.3 of the Tax Code of the Russian Federation).

Conditions for the use of unified agricultural tax

Unified agricultural tax can be applied by an agricultural producer organization if one of the conditions is met (clauses 1–2.1 of Article 346.2 of the Tax Code of the Russian Federation):

• produces agricultural products, conducts their primary and subsequent processing and sells them. At the same time, income from the sale of manufactured products (including those that have undergone primary processing), from the provision of services to other agricultural producers in the field of crop production and livestock farming must be at least 70% of the total income;
• provides agricultural producers with services in the field of crop and livestock production (for example, prepares fields, drives livestock, etc.). Income from the sale of such services must be at least 70% of the total income that the organization receives;
• is an agricultural consumer cooperative, and the share of income from the sale of agricultural products produced by members of the cooperative (including primary processing from raw materials produced by members of the cooperative), from work and services that the cooperative performed for its members, amounted to at least 70% of the total income;
• is a city- and village-forming fishery organization and complies with the conditions given in subparagraph. 1, para. 3 and 4 sub. 2 clause 2.1 art. 346.2 Tax Code of the Russian Federation;
• is an agricultural production cooperative (including a fishing artel, collective farm) and complies with the conditions given in paragraph. 3 and 4 sub. 2 clause 2.1 art. 346.2 Tax Code of the Russian Federation;
• is a fishery organization, and the number of its employees per year is no more than 300 people. The share of income from the sale of the catch and products made from it must be at least 70% of the total income. Fishing must be carried out on your own or chartered vessels.

For what activities is Unified Agricultural Tax prohibited?

The unified agricultural tax cannot be used (clause 6 of article 346.2 of the Tax Code of the Russian Federation):

• those who produce excisable goods;
• those who organize and conduct gambling;
• state, budgetary and autonomous institutions.

What taxes do you need to pay on the Unified Agricultural Tax?

The organization must pay (clauses 3, 4 of Article 346.1 of the Tax Code of the Russian Federation):

• Unified Agricultural Sciences;
• VAT, but you can get an exemption in accordance with paragraph 1 of Art. 145 Tax Code of the Russian Federation. If you have received an exemption, you will need to pay VAT only when importing goods and as a tax agent (clause 3 of article 145, clause 4 of article 346.1 of the Tax Code of the Russian Federation);
• income tax on dividends, interest on state and municipal securities, profits of controlled foreign companies, as well as on other income specified in clause 4 of Art. 284 of the Tax Code of the Russian Federation (clauses 1.6, 3, 4 of Article 284 of the Tax Code of the Russian Federation). You also need to pay income tax as a tax agent. In other cases, this tax is replaced by the Unified Agricultural Tax;
• property tax on real estate that the organization does not use for agricultural activities. The tax on property involved in agricultural activities is being replaced by the Unified Agricultural Tax;
• Personal income tax as a tax agent on employee salaries and other payments to individuals;
• insurance premiums for employees;
• other taxes from which the Unified Agricultural Tax does not exempt if there are corresponding transactions or objects of taxation.

How to calculate the Unified Agricultural Tax?

From January 1, 2021, UTII will not be applicable due to its cancellation.

Organizations that already use UTII, the Federal Tax Service and the Ministry of Finance were asked in their letters to switch to alternative special taxation regimes (Letter of the Federal Tax Service of Russia dated November 20, 2021 No. SD-4-3/, Letter of the Ministry of Finance of Russia dated November 3, 2021 No. 03- 11-11/95726).

By default, from January 1, 2021, you will be transferred to the general taxation regime: organizations will have to pay VAT and income tax, and individual entrepreneurs will have to pay VAT and personal income tax. If you combined UTII and simplified tax system, from January 1, 2021 you will automatically apply the simplified tax system for all types of activities.

To switch from January 1 to the simplified tax system with the object of taxation “income” or “income minus expenses”, you must submit a notification by December 31, 2021.

Individual entrepreneurs who have no more than 15 employees and an income of no more than 60 million rubles. per year, for some types of activities they can switch to PSN, and individual entrepreneurs without employees can become self-employed.

In this case, there is no need to send a notification to the tax authority about deregistration as a UTII payer. The UTII tax return for the fourth quarter of 2021 must be submitted no later than January 20, 2021, and the tax must be paid no later than January 25, 2021 (see the above letters from the Federal Tax Service and the Ministry of Finance).

Can the transfer of a company to a special regime be classified as a division of the business?

Special tax regimes were introduced to support small businesses. Large organizations often do not qualify for these regimes. Therefore, in the process of reorganization, they create several smaller organizations that the special regimes can use. In this case, the sole purpose of the reorganization is to save on taxes. Such schemes are called business fragmentation; they are illegal (Article 54.1 of the Tax Code of the Russian Federation).

Let's consider what arguments the tax authorities give to prove that an organization uses such a scheme.

Firstly, the management of newly created organizations is carried out by the same persons or interdependent persons. But such a circumstance alone is not enough. The tax authority must prove that the division of the business was carried out to reduce the amount of income (up to 150 million rubles), giving the right to apply the simplified tax system, through the distribution of income between interdependent organizations (with one founder, one chief accountant, a common staff, current accounts in one bank, uniform phone numbers, website, etc.).

Secondly, the newly created organizations are engaged in the same types of activities as the reorganized taxpayer, and are registered (or actually located) at the same address.

Thirdly, the taxpayer before the reorganization applied special tax regimes, but had to lose the right to them. The fragmentation of the business allowed him to continue working in these special modes.

Fourthly, newly created legal entities or newly registered individual entrepreneurs do not have proper independence: they use in their activities vehicles, personnel, contractors, warehouses and equipment, trading floors and cash registers, websites, software, trademarks and other resources of the reorganized entity ; the activities of the subjects represent a single production process.

Fifthly, there is virtually no division of activities between interdependent organizations.

Let us give an example from judicial practice. The courts pointed to the use by interdependent organizations of a business fragmentation scheme aimed at minimizing taxation in order to prevent exceeding income limits that give the right to apply the simplified tax system. This conclusion was made by the court due to the fact that an artificial situation was created in which the appearance of the actions of several taxpayers covered up the actual activities of one taxpayer. At the same time, it was noted that there was no business purpose in creating three organizations that had current accounts in one bank, a help desk with one phone number, a single website and advertising. The created organizations did not have a sufficient amount of labor resources and did not incur expenses typical of organizations conducting independent economic activities (Decision of the Supreme Court of the Russian Federation of October 8, 2021 No. 301-ES20-9592 in case No. A43-34833/2018).

Thus, the key point can be considered the presence of a business purpose when a taxpayer splits his business. To reduce tax risks, we recommend that taxpayers applying special tax regimes study materials from judicial practice in order to understand what circumstances will indicate the presence of a business purpose when splitting up a business.

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It is possible to be in two modes at the same time only in one case: the first of these modes is PSN, and the second is UST, “simplified” or OSNO. Any other combinations are prohibited (see Table 2).

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table 2

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What tax regimes are allowed (not allowed) to be combined with each other?

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\r\n\t \r\n\t\t \r\n\t\t\t

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Tax regimes

Taxpayers of the Unified Agricultural Tax (organizations and entrepreneurs) submit a declaration for this tax once a year, no later than March 31 of the following year. Therefore, reporting for 2021 must be done by March 31, 2022 inclusive. The reporting must be submitted to the inspectorate at the location of the organization or place of residence of the individual entrepreneur.

Payers of the unified agricultural tax submit VAT returns no later than the 25th day of the month following the end of the quarter to the Federal Tax Service at the place of their registration. Reporting can only be done electronically. The deadline for the first quarter of 2021 is no later than April 26, 2021 (April 25 is a day off).

Like any tax regime, the unified agricultural tax also requires the submission of certain reports. As in other simplified taxation regimes, in this case the tax period is one calendar year.

The tax return under the Unified Agricultural Tax must be submitted by March 31 of the year following the reporting year.

In this case, during the year, based on the results of the reporting period, no later than July 25, the entrepreneur pays the advance payment, and the amount of tax based on the results of the year - until March 31 of the year following the reporting one.

It is also necessary to pay attention to the fact that reporting on the Unified Agricultural Tax is submitted on the basis of primary accounting data. Therefore, the entrepreneur must ensure that it is maintained, as well as that the documents comply with all legal requirements. In particular, it is provided for maintaining a book of income and expenses, which records all income and expenses of funds of the individual entrepreneur in the process of carrying out his activities. That is, the entrepreneur must use the cash method of accounting.

How to calculate the Unified Agricultural Tax?

The calculation of the Unified Agricultural Tax, at first glance, does not cause difficulties, since it involves the use of only one simple formula: you need to subtract paid expenses from the income received and multiply by the tax rate.

However, you should not be deluded by apparent simplicity and not observe due diligence when calculating agricultural tax.

To illustrate the calculated nuances of agricultural tax, let’s look at an example of calculating the Unified Agricultural Tax and analyze the accountant’s mistakes.

Polevod LLC began business as an agricultural producer in 2015, previously using OSNO. At the time of transition to the special regime, the accounting records of Polevod LLC include agricultural machinery with a residual value of 240,000 rubles. and a useful life of 5 years.

During 2015, buyers paid the company 1,540,000 rubles for grain. The company paid the following expenses:

• salary of main workers, support staff and AUP (including insurance premiums) - 420,000 rubles;
• payment for fuel and lubricants and other material expenses - 180,000 rubles;
• contributions for voluntary crop insurance against drought - 40,000 rubles;
• rental payments - 240,000 rubles;
• payment of a penalty to the counterparty for late deliveries - 30,000 rubles;
• expenses for office supplies - 25,000 rubles;
• paid cost of the quality certificate is 50,000 rubles.

In the 1st half of the year (this is the reporting period under the Unified Agricultural Tax), expenses exceeded income, so Polevod LLC did not pay the advance payment.

The accountant calculated the unified agricultural tax at the end of the year as follows:

• counted the income received into the current account and the cash register from the sale of products (D):

(D) / RUB 1,540,000;

• determined expenses (P) as follows:

P = (420,000 + 180,000 + 40,000 + 240,000 + 30,000 + 25,000 + 50,000 + 240,000) = 1,225,000 rub.

• calculated the agricultural tax (AT) based on the rate of 6% (Article 346.8 of the Tax Code of the Russian Federation) according to the formula (Article 346.9 of the Tax Code of the Russian Federation):

CH = (1,540,000 – 1,225,000) × 6 / 100 = 18,900 rubles.

At the same time, the accountant made several errors in the calculations, as a result of which the agricultural tax was underestimated. We'll talk about this in the next section.

Changes in tax legislation from 2021

There are certain pros and cons that must be taken into account when considering the possibility of switching to this tax regime. Therefore, it is always worth making a preliminary assessment in relation to the specifics of your business.

The undoubted advantages include the following features of the Unified Agricultural Tax:

• Minimum amount of reporting.
• The use of this regime is voluntary, as well as the possibility of switching from the Unified Agricultural Tax to the simplified tax system.
• Possibility of reducing the tax burden.
• Optimal payment terms, especially for activities with pronounced seasonality.
• Simplified accounting procedures.

However, the unified agricultural tax is not without some disadvantages:

• Limitation of expenditure items.
• The need to comply with a number of conditions for conducting activities.

Taxpayers of the Unified Agricultural Tax must also take into account a number of nuances that the legislation provides for all business entities.

For example, when using hired employees, the entrepreneur is obliged to pay income tax on the wages paid to him. Transport tax under the Unified Agricultural Tax is paid in the general manner, as in any other tax regime. Let us remind you that individual entrepreneurs pay this tax in the same manner as for individuals.

The obligation to pay VAT under the Unified Agricultural Tax in the case of foreign economic transactions remains. In this case, the procedure for its payment is regulated jointly by tax and customs legislation.

When making tax payments, you need to pay attention to the BCC for Unified Agricultural Tax, which differs from other payments. In practice, often entrepreneurs, especially those who have recently switched to this regime, use the BCC for payments for a single tax according to the simplified tax system, as a result of which the funds do not reach their destination.

In 2021, the most significant innovation for participants in this taxation regime was the abolition of accounting for received amounts of value added tax as income. These changes were introduced by Federal Law No. 84 of 04/06/2015.

The amount of VAT paid will also not be included in the expenses of legal entities when calculating the Unified Agricultural Tax. The main purpose of the changes was to avoid participants of the special double taxation regime.

The Unified Agricultural Tax is a tax regime created specifically for entrepreneurs and organizations engaged in the production of agricultural products. A feature of the Unified Agricultural Tax, like any other special regime, is the replacement of the main taxes of the general system with one - a single one. The following are not subject to payment on the Unified Agricultural Tax:

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

note

that from 2021 entities on the Unified Agricultural
Tax must pay VAT .
However, they can receive an exemption from this tax under Article 145 of the Tax Code of the Russian Federation. VAT exemption in 2021 is provided as follows:

• for those who applied the Unified Agricultural Tax in 2021 - if the amount of income from activities subject to this tax does not exceed 80 million rubles;
• for those who switched to the Unified Agricultural Tax from 2021 - without restrictions on the amount of income for the previous year.

Individual entrepreneurs and organizations whose income from agricultural activities is more than 70%

from all income.
Fishery organizations and entrepreneurs also have the right to apply the unified agricultural tax, but their income from the sale of fish products must be more than 70%, and the number of employees must not exceed 300 people
.

Note

: from January 1, 2021, LLCs and individual entrepreneurs that provide services to agricultural producers in the field of livestock and crop production can apply the unified agricultural tax (Federal Law of June 23, 2016 No. 216). More details about this here.

• Organizations and individual entrepreneurs producing excisable goods (for example, alcohol-containing and alcoholic products, tobacco, etc.).
• Organizations involved in gambling.
• Budgetary and government institutions.
• Individual entrepreneurs and organizations that are not producers of agricultural products, but are only involved in their primary and subsequent processing.
• Individual entrepreneurs and organizations whose income from agricultural activities is less than 70% of their total income.

Combination of Unified Agricultural Tax with other regimes

In practice, agricultural producers often combine the unified agricultural tax with an “imputed” tax. With such a combination of activities, separate accounting of income/expenses should be organized so that the determination of the tax base for agricultural tax is as transparent as possible.

All financial transactions related to UTII are accounted for in separate subaccounts. If income or expense is used in both taxation systems, then to calculate the advance payment under the Unified Agricultural Tax, the share attributable to this regime should be determined using the following algorithm:

• share of income (Unified Agricultural Tax) = Income from activities subject to Unified Agricultural Tax / Total amount of income received;
• share of expenses (Unified agricultural tax) = Expenses for all types of activities x Share of income (Unified agricultural tax).

The procedure for distributing expenses by type of activity is provided for by tax legislation, however, an agricultural producer has the right to independently develop regulations for assigning income/expenses to various special regimes. In this case, the procedure should be recorded in the company's accounting policies.

How can a Unified Agricultural Tax payer avoid paying VAT in 2021?

If you are just planning to register an individual entrepreneur or organization, then the notification must be submitted either with the remaining documents for registration, or within 30 calendar days

after registration.

note

, that if you do not meet the specified deadline, you will be automatically transferred to the main taxation regime - the most difficult and unprofitable for small and medium-sized businesses.

The unified agricultural tax is calculated using the following formula:

EXSN = Tax base x 6%

The tax base

– this is the monetary expression of income reduced by the amount of expenses (expenses for which the tax base can be reduced are listed in clauses 2-4.1, 5 of Article 346.5 of the Tax Code of the Russian Federation).
The tax base can also be reduced by the amount of loss
(the excess of expenses over income) received in previous years. If losses have been recorded for several years, then they are transferred in the order in which they were received.

The tax period under the Unified Agricultural Tax is a calendar year. Reporting period is half a year. Organizations and individual entrepreneurs must pay an advance payment during the year based on the results of the reporting period. The advance payment deadline is no later than 25 days from the end of the reporting period (six months). In 2021, organizations and individual entrepreneurs must pay an advance payment for the six months from July 1-26 (the deadline has been postponed due to the fact that July 25 is a Sunday). The deadline for paying tax under the Unified Agricultural Tax for the year is April 1 of the next year.

. That is, the tax for 2021, taking into account the advance payment, must be paid before April 1, 2021.

Individual entrepreneurs using the unified agricultural tax are not required to submit financial statements and keep records. Organizations on the Unified Agricultural Tax, in addition to the tax return and KUDiR, 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.

Based on the Unified Agricultural Tax, legal entities and individual entrepreneurs are exempt from paying income tax, property tax, and personal income tax. At the same time, the Unified Agricultural Tax provides for the timely payment of the single tax, as well as other fees, in accordance with legislative norms. Both individual entrepreneurs and organizations on the Unified Agricultural Tax are obliged to perform the functions of tax agents.

Other benefits that are possible under the general taxation system are not provided for in the Unified Agricultural Tax.

Combination of Unified Agricultural Tax with other regimes

In practice, agricultural producers often combine the unified agricultural tax with an “imputed” tax. With such a combination of activities, separate accounting of income/expenses should be organized so that the determination of the tax base for agricultural tax is as transparent as possible.

All financial transactions related to UTII are accounted for in separate subaccounts. If income or expense is used in both taxation systems, then to calculate the advance payment under the Unified Agricultural Tax, the share attributable to this regime should be determined using the following algorithm:

• share of income (Unified Agricultural Tax) = Income from activities subject to Unified Agricultural Tax / Total amount of income received;
• share of expenses (Unified agricultural tax) = Expenses for all types of activities x Share of income (Unified agricultural tax).

The procedure for distributing expenses by type of activity is provided for by tax legislation, however, an agricultural producer has the right to independently develop regulations for assigning income/expenses to various special regimes. In this case, the procedure should be recorded in the company's accounting policies.

Instructions for applying special tax regimes in 2021

According to Article 122 of the Tax Code of the Russian Federation, in case of non-payment of tax, an entrepreneur is subject to a fine in the amount of 20% to 40% of the unpaid amount.

According to Article 119 of the Tax Code of the Russian Federation, administrative fines are provided for late submission of reports. The amount of the fine may be for each full or partial month of delay from 5 to 30% of the amount of unpaid tax that should have been paid on the basis of this declaration. But not less than 1000 rubles.

The main criterion for the possibility of switching to the Unified Agricultural Tax is the classification of a subject as an agricultural producer with a share of income from this activity of at least 70% of the total income. No other conditions, including revenue volume or number of employees, have been established.

To switch to the unified agricultural tax, a notification is submitted to the tax authority at the location or place of residence. This must be done before December 31 of the year preceding the start of the regime. Newly registered entities can submit a notification of transition to the Unified Agricultural Tax within 30 days from the date of registration. If the notification is not submitted within the time limits established by law, the entity cannot apply the Unified Agricultural Tax.

If the subject submitted a notification and became a payer of the Unified Agricultural Tax, the following rules apply to it:

1. He will not be able to abandon the regime, that is, switch to a different tax system, until the end of the year . To change the regime, you will need to submit a notification to the Federal Tax Service no later than January 15.
2. If at the end of the year the subject ceases to meet the conditions allowing it to apply the unified agricultural tax, then it loses the right to this system from the beginning of the year in which this happened.
3. A taxpayer who has lost the right to unified agricultural tax must independently inform the Federal Tax Service that he is switching to a different tax regime. This must be done within 15 days of the end of the tax period.
4. It will be possible to return to the use of the unified agricultural tax no earlier than a year after the right to it was lost.

The object of taxation of the Unified Agricultural Tax is the difference between income and expenses . What exactly is included in income and expenses is defined in Article 346.5 of the Tax Code of the Russian Federation. Income is accounted for on a cash basis, that is, recognized on the day of receipt. Expenses - after actual payment. Income and expenses are summed up from the beginning of the year on an accrual basis.

reduce the tax base by its amount . The loss can be carried forward for 10 years.

The tax period under the Unified Agricultural Tax is a calendar year, and the reporting period is a half-year. Based on the results of the six months, taxpayers must calculate the amount of the advance payment . The advance is paid within 25 days after the end of the reporting period, that is, until July 25 . At the end of the year, the total amount of the unified agricultural tax is calculated. It must be paid no later than March 31 of the year following the reporting year.

When filling out the Unified Agricultural Tax declaration, you should adhere to the following rules:

1. All pages starting from the title page must be numbered.
2. Each sheet must indicate the TIN and KPP.
3. Each field contains one indicator. If it is not there, a dash is added.
4. When filling out manually, you can use blue, black and purple ink. Only capital letters should be used.
5. When filling out on a computer, Courier New font 16 - 18 points is used.
6. All amounts are indicated in rubles, kopecks are discarded (up to 50 kopecks) or rounded to the full ruble (more than 50 kopecks).
7. Corrections of errors in the declaration are not allowed.
8. When printing, each page should be on a separate sheet.
9. It is better not to staple documents.

How to calculate income under Unified Agricultural Tax

Starting from January 1, all taxpayers using the unified agricultural tax are required to maintain an accounting book in which business transactions are recorded consistently and in detail. All funds received, received at the cash desk or in the current accounts of the company/individual entrepreneur, are reflected in the income column. Taxation applies not only to the amount of revenue received, but also to advances made under contracts.

Important: unlike taxpayers using OSNO, the Unified Agricultural Tax applies the cash method of accounting for income and expenses, i.e. To calculate the tax, only those amounts that actually “passed” through the cash register and current account are taken into account.

In most cases, agricultural producers receive certain amounts from the state to compensate for part of the costs of purchasing raw materials, spare parts, etc. Payers of the Unified Agricultural Tax are required to take into account subsidies received from the state budget when calculating the income received, in proportion to the costs incurred from these receipts.

Will the status of peasant farms be extended for 2021?

If you do not submit a declaration under the Unified Agricultural Tax on time, a fine may be imposed under Article 119 of the Tax Code of the Russian Federation in the amount of 5%-30% of the unpaid amount for each full or partial month of delay. The minimum fine is 1 thousand rubles.

Non-payment of tax is punishable under Article 122 of the Tax Code of the Russian Federation. This is a fine of 20%-40% of the amount of unpaid tax .

For commodity producers focused on the production of agricultural products, a special simplified tax regime has been developed, which provides for exemption from certain taxes (on value added, property, profit), and the application of a single tax rate on the profits of agricultural producers.

Let us briefly describe the tasks that a specialized taxation system performs:

• Stimulating livestock and crop production;
• Reducing the tax burden and increasing the profitability of an enterprise of this profile;
• Simplification of the introduction of financial statements and, as a result, reduction of administrative costs;
• Standardization of taxation for agricultural enterprises.

What tax obligations are canceled:

1. Tax on the profits of organizations and on the income of individuals, while personal income tax is paid on staff salaries;
2. Property tax, if fixed assets are used in core activities;
3. Changes in the rules from 2021 make users of this regime payers of VAT (not only import), to obtain an exemption it is required that the revenue be less than: 90 million rubles in 2021; 80 million ₽ in 2021; 70 million ₽ – 2021; 60 million rubles from 2022.

The Unified Agricultural Tax rate in 2021 at the federal level is 6%.

The municipal government has the authority to temporarily reduce the rate to stimulate agricultural production in a certain region, the minimum limit is 0%.

Until 2021 inclusive, for taxpayers of the Republic of Crimea and the city of Sevastopol, the unified agricultural tax has been reduced to 4%.

The agricultural tax goes to the single treasury account of the Russian Federation, and then to which budget it is credited depends on the rules of budget policy.

When determining the amount of tax, the following nuances must be taken into account:

• Income takes into account receipts from the sale of products and services and non-sales receipts;
• Revenue does not take into account receipts in the form of property, interest on securities, dividends, as detailed in the Tax Code;
• The sum of all production costs is deducted, as specified in Article 346.5 of the Tax Code: renewal and repair of fixed assets, rent, operating, administrative and financial costs;
• You can take into account the losses that have accumulated over previous years;
• The tax base is accumulated over the year;
• It is possible to combine tax regimes for different areas of activity, but at the same time it is necessary to separate revenue and costs; if difficulties arise with the direct distribution of administrative costs, then they must be taken into account in proportion to the income from the corresponding area of ​​activity.

If the share of agricultural products in revenue is more than 70%, then individual entrepreneurs and organizations have the right to take advantage of the preferential tax regime, which:

• Grow and process livestock and crop products;
• Provide services supporting agricultural activities (field preparation, sowing, tree pruning, seed treatment, harvesting, grazing, transporting and caring for animals);
• They are engaged in fishing.

The established minimum - 70 percent of revenue - also includes income from the primary processing of agricultural products, but there are mandatory conditions - the presence of their own raw materials, that is, companies that do not grow anything cannot use the Unified Agricultural Tax.

Content

• General conditions of use
• Who can become a payer of the Unified Agricultural Tax
• Transition to Unified Agricultural Tax and leaving the special regime
• Main parameters of the Unified Agricultural Tax
• Pros and cons of Unified Agricultural Tax
• Conclusion

It, as the name implies, can be used by a rather narrow circle of taxpayers, but it is still worth talking about. Firstly, among the readers there are those who are involved in agriculture. Secondly, the information may be useful to those who are just planning to start a business in this area. Moreover, in our country recently the topic of agriculture and import substitution has been developing quite actively - everyone who at least occasionally watches TV and reads the news has probably heard about this.

So, Unified Agricultural Tax is a special taxation regime for agricultural producers.

What are its features? Let's figure it out in order.

Unified Agricultural Tax (USAT) in 2021

Individual entrepreneurs and organizations can switch to a special tax regime if the share of agricultural goods and services in revenue is at least 70%, and the structure of the arguments should not include excisable goods and proceeds from the gambling business.

The transition is possible:

• Once a calendar year from January 1, if you notify the RF Tax Service before December 31;
• New companies can transfer within a month from the date of registration.

Special agricultural tax does not apply:

• When a company switches to another taxation regime (OSN, simplified tax system; compatibility with PSN, UTII is possible);
• If the enterprise no longer fits the definition of an agricultural producer, the revenue from such goods is less than 70%;
• The activities were repurposed for the production of excisable goods or gambling services.

A company is transferred to the OSN if it no longer meets the requirements of the Unified Agricultural Tax. If you want to deregister yourself, submit a notification to the branch of the Tax Service within 15 days after completion of the activity.

For entrepreneurs who use the simplified taxation system and PSN form of taxation - tax holidays until 2023, in accordance with 266-FZ dated July 31, 2020.

Important: regions have the right to establish tax holidays until 2024.

Which entrepreneurs will not pay tax?

Entrepreneurs who, from the moment of registration for 2 tax periods, have the right to apply tax rates of 0% under the simplified tax system and special tax system.

What type of activity does this refer to?

1. Social, scientific and industrial.

2. Providing household services to the population.

3. Services for providing temporary accommodation.

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In 2021, there have been some changes when paying property tax for legal entities:

Example of calculating advance payments

Agrosila LLC is engaged in the cultivation and sale of berry crops. The company uses the Unified Agricultural Tax regime, pays contributions for compulsory insurance (tariff is 30%) and insurance from NS and PZ (tariff 1.3%).

Proceeds from the sale of agricultural products for the period January-June amounted to 910,000 rubles, which were fully transferred to the bank account of Agrosila LLC. The buyers made an advance payment towards the future harvest - 375,000 rubles.

Within 6 months, Agrosila acquired:

• materials (complex fertilizers) for a total amount of 251,600 rubles (including VAT - 22,872 rubles). Payment to the supplier was made partially, in the amount of 180,000 rubles (including VAT - 16,363 rubles);
• garden strawberry seedlings worth RUB 582,000. (including VAT – RUB 52,909).

In addition, the company incurred the following operating expenses:

• wages accrued to staff - 350,000 rubles, paid - 260,000 rubles;
• deductions were made to the funds - 105,000 rubles, actually transferred - 81,000 rubles;
• contributions for insurance against accidents - 4,550 rubles, paid in full;
• OSAGO insurance policy was paid for 2 units of equipment - 28,000 rubles.

The table of expenses and income of Agrosila LLC for the 1st half of the year is as follows:

Based on the data from the accounting registers, the amount of the advance payment under the unified agricultural tax is calculated.

Unified agricultural tax = (1,285,000 rub. – 1,135,550 rub.) x 6% = 149,450 rub. x 6% = 8,967 rubles.

The calculated advance amount must be transferred to the Federal Treasury account before July 25 inclusive. If payment is late, starting from the next day, penalties for each day of delay will be added to the tax amount.

Please know: if at the end of the six months the amount of costs exceeds the amount of income received, then the advance payment is recognized as zero and is not payable.

The revenue limit for the Unified Agricultural Tax for VAT exemption has been reduced

To calculate the amount, the tax rate must be multiplied by the tax base. The base rate is 6%, but can be reduced by legislative acts of the constituent entities of the Russian Federation down to zero.

It is established annually in each territorial body autonomously. In those regions where this rate is reduced to zero, no tax is paid. All that remains is the need to fill out reporting declarations.

The tax base is the amount of income received minus confirmed expenses. Both the first and second are calculated on an accrual basis during the calendar year.

If at the end of last year (years) the tax base was negative (an organization or individual worked at a loss), then next year it is possible to reduce the tax base by the total losses of previous years.

The difficulty in this matter can be caused by the list of income and expenses that are or are not subject to accounting. In this case, you need to refer to the tax code, which contains a complete list of both.

In organizations everything is more complicated. Their responsibility includes maintaining complete accounting records, i.e. it is necessary to draw up a balance sheet of current financial performance. For small farming companies and consumer cooperatives, it is possible to operate according to a simplified scheme. However, in this case, you cannot do without an experienced specialist. The report is submitted annually before the start of the second quarter.

If an agricultural producer ceases business activities, he needs to notify the Federal Tax Service department and submit a final declaration by the 25th of the next month. For example, a company or individual entrepreneur ceased operations in September and wrote a notice about this in September, in which case a declaration must be submitted by October 25.

Since the tax regime itself is preferential, no other benefits are provided for it.

There is one more restriction - if different taxation systems are applied, it is prohibited to sell produced agricultural products through your own retail outlets, including catering establishments. For example, if an entrepreneur grows potatoes, he does not have the right to sell them in his own stall. The point of sale must belong to another owner.

The Unified Agricultural Tax payer can and should be deregistered with the Federal Tax Service department in the following cases:

• The right to use this preferential treatment has been lost.
• Activities in this area of ​​business have been discontinued.
• There is a desire to use a different system of contributions to the budget.

In all three cases, it is necessary to submit 2 copies of the notification at the place of registration of the individual entrepreneur or company; 15 days are allotted for this after the decision is made or circumstances change. In case of loss of the right to a special regime, a special message about the changed circumstances must be submitted along with this notification.

How to calculate income under Unified Agricultural Tax

Starting from January 1, all taxpayers using the unified agricultural tax are required to maintain an accounting book in which business transactions are recorded consistently and in detail. All funds received, received at the cash desk or in the current accounts of the company/individual entrepreneur, are reflected in the income column. Taxation applies not only to the amount of revenue received, but also to advances made under contracts.

Important: unlike taxpayers using OSNO, the Unified Agricultural Tax applies the cash method of accounting for income and expenses, i.e. To calculate the tax, only those amounts that actually “passed” through the cash register and current account are taken into account.

In most cases, agricultural producers receive certain amounts from the state to compensate for part of the costs of purchasing raw materials, spare parts, etc. Payers of the Unified Agricultural Tax are required to take into account subsidies received from the state budget when calculating the income received, in proportion to the costs incurred from these receipts.

Which enterprises and individual entrepreneurs are classified as agricultural producers?

The taxation system for agricultural producers was introduced with the aim of attracting new producers to this sector of our economy, as well as to reduce the tax burden and make life easier for existing enterprises in this industry.
It has another well-known name - the single agricultural tax, abbreviated as Unified Agricultural Tax. This special regime is discussed in Chapter. 26.1 Tax Code of the Russian Federation. Art. 346.2 of the Tax Code of the Russian Federation defines the following categories of taxpayers:

• agricultural companies and individual entrepreneurs who are engaged in the direct production, processing and further sale of agricultural goods and products;
• enterprises involved in fisheries.

In this case, the proceeds from the sale of such products must be at least 70% of the total revenue. For companies engaged in fishing, another condition for applying the Unified Agricultural Tax is the size of the hired workforce - no more than 300 people.

The list of agricultural products includes:

• crop production;
• livestock farming;
• agriculture on land;
• forestry;
• breeding fish and other aquatic resources.

Find out how organizations use the unified agricultural tax in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Pros and cons of Unified Agricultural Tax

Advantages of the Unified Agricultural Tax:

• Voluntary transition to and departure from the regime;
• The opportunity to reduce your tax burden - in fact, it is the simplified tax system - Income minus expenses, only the maximum standard rate is much lower - only 6%;
• Minimum reporting - the declaration is submitted only once a year, individual entrepreneurs are additionally maintained only by KUDIR;
• Optimal timing of tax payment: advance payment is made at the end of the six months, final payment – ​​at the end of the year. This is very convenient for those who work in agriculture, because this industry is often characterized by pronounced seasonality in income generation, which is associated with the seasonality of production.

Disadvantages of the Unified Agricultural Tax:

• The need to comply with several criteria, especially the criterion for a revenue share of 70%;
• A clear limitation of expense items - they must comply with the list from the Tax Code of the Russian Federation.

Tax payment

The legislation stipulates that this tax must be transferred to the budget twice a year. The first time this must be done based on the results of work for the first half of the reporting year no later than July 25. This is considered an advance payment.

The second time payment must be made based on the results of work for the year. In this case, the tax is calculated in full, and then it is reduced by the previously paid advance amount. The subject must send the received amount to the budget before March 31 of the next year.

Results

The use of the taxation system for agricultural producers is voluntary. To switch to it, you must submit a notification on the prescribed form to the tax office at the place of registration.

A nice feature of the unified agricultural tax is the reporting period of six months and the transfer of taxes in advance payments once every 6 months. This is what makes it different from most taxes in our economic system.

Only producers of agricultural and fishery products have the right to apply such a special regime. But they must also meet certain requirements.

The Unified Agricultural Tax does not exempt agricultural enterprises from the function of a tax agent when calculating and paying personal income tax from the wages of their employees. The revenue received can be reduced by the amount of own expenses determined according to the tax standards of Chapter. 25 Tax Code of the Russian Federation.

There is one more convenience for the taxpayer.
The deadlines for transferring the single tax are the same as the deadlines for submitting a tax return. There are penalties for failure to submit tax reports and late payment of taxes. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.