Coefficients K1 and K2 for UNDV (2018)

Accounting is one of the most accurate and scrupulous activities directly related to entrepreneurship. If you are an entrepreneur using the UTII system, or an accountant serving such an entrepreneur, you will need the K2 correction factor. But how to find it for a specific region, and if your company operates in several regions of Russia at once? After all, each municipal district sets its own K2 coefficient, and these are several thousand districts and thousands of pages of documents? In this article you will find a convenient table that allows you to find out the K2 coefficient for any region of Russia in 2021, and also receive general information regarding K2 and the features of its application.

Unified tax on imputed income for certain types of activities (UTII)

In accordance with paragraph 3 of paragraph 3 of Art. 346.26, paragraph 6 of Art. 346.29 of the Tax Code of the Russian Federation K 2 is established by representative bodies of municipal districts, city districts, legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg.

At the same time, local representative bodies must have time to approve the value of K2 before the start of the new calendar year. If the act approving the new value of K2 did not have time to come into force in accordance with current legislation, then in the new year the K2 that was applied in the previous year will be in force (Letter of the Ministry of Finance of Russia dated July 14, 2011 N 03-11-06/3/82 ).

Example:

The local legislative assembly of the city district in November of this year approved the K 2 value for vehicle storage activities in the amount of 0.8 for the next calendar year. The decision to set the value of K 2 for the new year was published on December 7.

However, according to the norms of paragraphs 1, 5 of Art. 5 of the Tax Code of the Russian Federation, this Decision cannot come into force on January 1 of the next year, since it was published less than one month before the start of the tax period (Letters of the Ministry of Finance of Russia dated 04/23/2008 N 03-11-03/07, dated 02/20/2008 N 03-11-04/3/80).

Therefore, in the next calendar year in the city district, the same K 2 that is in effect in the current year should be applied to the storage of motor vehicles.

The law does not limit the authorities in establishing K2. Representative bodies can establish both the specific value of K2 as a whole and its individual components (“K2 values”).

In particular, there is a local practice of establishing K2 values depending on the level of workers’ wages.

Despite the fact that the method of determining K2 taking into account the level of wages is not provided for by law, the Ministry of Finance of the Russian Federation in Letters dated 04/16/2008 N 03-11-04/3/196, dated 03/06/2008 N 03-11-03/5 explains, that local authorities have the right to apply sub-coefficients that take into account the level of wages that “imputed” pay their employees.

If the authorities have established separate “K2 values”, then taxpayers need to calculate the final amount of K2 independently by multiplying the established values of this coefficient (paragraph 2, paragraph 6, article 346.29, article 346.27 of the Tax Code of the Russian Federation).

As a general rule, the value of K2 cannot change during the calendar year. However, paragraph 4 of Art. 5 of the Tax Code of the Russian Federation provides an exception to this rule: legislative acts that improve the situation of taxpayers have retroactive effect.

Therefore, if, for example, in May (June, another month) an act established a more favorable value for taxpayers K2, and also provided for its extension to previously arisen relations, then the new coefficient is valid from the date specified in this act. This conclusion is confirmed by regulatory authorities and courts (Letters of the Ministry of Finance of Russia dated 06/04/2010 N 03-11-06/3/79, dated 04/10/2009 N 03-11-06/3/96, dated 11/13/2008 N 03-11- 04/3/507, dated 04.08.2008 N 03-11-03/16, Federal Tax Service of Russia dated 02.04.2008 N 02-7-11/, Resolution of the Federal Antimonopoly Service of the North-Western District dated 03.12.2008 N A26-3574/2008) .

At the same time, the increase in K2 must be motivated and have an exceptional economic justification. The use of additional unjustified encumbrances that worsen the situation of taxpayers is unacceptable and can be appealed in court (Letter of the Ministry of Economic Development of Russia dated April 14, 2010 N D05-1093). That is, if the new value of the K 2 coefficient worsens the situation of taxpayers, it should be applied in the general manner, from the beginning of the next calendar year (Letters of the Ministry of Finance of Russia dated 06/04/2010 N 03-11-06/3/79, dated 04/10/2009 N 03 -11-06/3/96, dated 08/04/2008 N 03-11-03/16, dated 05/08/2008 N 03-11-04/3/233).

To determine the purpose of K1 and K2, you should first understand what UTII is and by what formula it is calculated.

Individual entrepreneurs and legal entities engaged in types of activities specified by law can choose for themselves a single tax on imputed income (in everyday life - imputation) as a taxation system. With this scheme, the amount of payments does not depend on the actual profit received, but is determined by the estimated income that, in the opinion of government agencies, can be obtained from the types of activities included in the UTII list. This amount is called basic income. For some business areas, the assigned (imputed) income is:

transportation of goods - 6,000 rubles per vehicle;
transportation of passengers - 1,500 rubles per seat;
sale of goods using vending machines - 4,500 rubles per installed machine.

The complete list of basic returns exists in the form of a table, which can be viewed on the official resources of the tax authorities on the Internet. When applying this scheme, a single tax replaces all other payments, including personal income tax, VAT, etc.

Important! When trading with foreign partners, VAT must be taken into account even when working on imputation.

The advantages of UTII are:

reduction of labor costs for reporting;
simplification of accounting;
the ability to combine the imputation scheme with other systems.

Compared to 2021, K1 increased from 1.868 to 1.915 (UTII 2021 coefficient increased by 2.5%). It should be noted that until 2017, the multiplier remained at 1.798 for several years, and only in 2021, due to rising inflation, it was increased by 5%.

The value of K2 UTII 2021 by type of activity is established for each region individually.

The UTII K1 indicator in 2021 is published in regulatory documents, which can be found on the resources:

Ministry of Economic Development;
Federal Tax Service;
regional tax services;
other sources on tax legislation.

K2 can also be found on the tax authorities’ website in the section on the specifics of regional legislation. This multiplier is also published and periodically updated on the resources of the authorities of the constituent entities.

Any increase in the coefficients leads to an increase in the amount of taxes, but analysts predict that the increase in the K1 coefficient for UTII for 2021 will not affect the work of individual entrepreneurs that do not employ employees, since in the same year the amount of insurance premiums that an individual entrepreneur pays for himself will increase . UTII can be reduced by the amount of compulsory medical insurance and compulsory medical insurance contributions, so the increase in the multiplier will be offset by an increase in the deduction. For those who rely on hired labor, tax reductions through insurance transfers are not provided, therefore for them, an increase in the UTII K1 coefficient in 2021 leads directly to an increase in tax in the same proportion.

The values of the K2 coefficient over a long period by region and area of activity have stabilized, so there are no sharp changes. The presence of a difference in this multiplier from region to region makes it possible to optimize the payment of taxes by transferring the activities of individual entrepreneurs to those subjects where K2 is lower. Even within one subject of the Russian Federation, there is differentiation in the value of the coefficient for a similar area of activity:

for individual entrepreneurs transporting passengers on vehicles with up to 20 seats in the northern regions, a multiplier of 1 is applied;
if there are more than 20 seats, the value is set at 0.005.

With an increase in the capacity of the vehicle, in this case, payments to the state treasury are sharply reduced. In a similar way, the administration of the subject stimulates an increase in mass transportation and develops logistics in the entrusted territory.

UTII coefficients K1 and K2 directly affect the amount of taxes. Proper use of preferences provided by the legislation of the Russian Federation allows, within certain limits, to vary the size of payments in favor of the state and increase the profitability of the enterprise.

— UTII is a tax that was introduced in 1998 on the principle of “better than nothing.” Times have changed: tax programs have become smarter, businesses have switched to online cash registers. The tax office knows the real income and will demand a percentage of it.

— UTII is an unfair tax. Companies using the simplified tax system pay much more. Imputed income is on average 27 times less than real income.

— UTII is suitable for gray schemes. Firms reduce VAT when they send goods through a chain of one-day products. If the end buyer uses UTII, there will be savings on income tax.

The most popular tax regime today is the simplified taxation system. It is used by about 3.2 million taxpayers.

Previously, the deadline for submitting a notification in form No. 26.2-1 to the tax office for the transition from UTII to a simplified tax system was February 1, 2021. The document required to indicate the selected object of taxation “income” or “income minus expenses” and taxpayer code “2”. At the end of January, the State Duma gave late businessmen a deferment until March 31, 2021 inclusive (bill No. 1043391-7).

There are limitations to simplification:

annual income should not exceed 150 million rubles,
there should be no more than 100 employees,
the maximum residual value of fixed assets is 150 million rubles.

Related article: Changes to the simplified tax system in 2021

For the simplified tax system there are two objects of taxation of income: “Income” 6% and “Income minus expenses” 15%. Regions at the location of the organization or at the place of residence of the individual entrepreneur can reduce the indicated rates from 6 to 1%, from 15 to 5%.

The patent has a limit on annual revenue - no more than 60 million rubles per year. Also, the entrepreneur must have no more than 15 employees.

The State Duma recently expanded the list of types of activities for a patent - from 63 to 80. All of them are specified in the Tax Code. In particular, the list includes:

provision of parking spaces,
distribution of outdoor advertising,
advertising on transport and others.

Moreover, each region can expand this list.

To switch from UTII to PSN from the new year, you must submit an application in form No. 26.5-1 or in the form recommended by the Federal Tax Service in the attachment to letter No. SD-4-3 dated February 18, 2020 / This must be done before December 31, 2021.

If in the 4th quarter of 2021 individual entrepreneurs applied UTII for some types of activities, then they will be able to receive preferential patents. They will be issued for a period of one to three months. Patents will be valid until the end of the period specified in them, but no later than March 31, 2021.

The professional income tax is already applied throughout Russia. More than 1.3 million taxpayers have already chosen this mode.

The amount of tax for a self-employed person depends on who he received the income from:

if from an individual, the tax rate will be 4%,
if from a company or individual entrepreneur - 6%.

The payment amount is calculated from income, but income cannot be reduced for expenses. You need to calculate and pay your tax in the “My Tax” application.

You can register as a self-employed person (NPP payer) at any time.

Individual entrepreneurs will not be able to become payers of professional income tax if they:

sell excisable and mandatory labeling goods,
resell goods or rights to own, use and dispose of real estate,
extract and sell minerals,
conduct business on the basis of agency agreements, commission agreements or agency agreements.

Regardless of which tax regime you switch to in 2021, you will need to submit a UTII return for the 4th quarter of 2021 to the tax office.

The deadline for submission is no later than January 20, 2021.

If you do not submit documents to the tax office on time, you will be fined. The penalty amount will be 5% of the tax that is not paid on time. A fine will be charged for each month of delay, regardless of whether it is full or not.

No. The fact is that on UTII it was possible to use a fiscal accumulator with a validity period of 36 months. But such a FN cannot be used on OSNO.

The tax authorities allowed the use of the Federal Tax Fund for 36 months until the end of its validity period and continue to indicate the UTII mode on the check. There will be no fine for this. Therefore, if a company or individual entrepreneur is now working on UTII and plans to switch to a general taxation system, there is no need to change the cash register settings (letter of the Federal Tax Service No. AB-4-20 / dated December 3, 2020).

Why should you find out the regional coefficient? Because it directly affects the amount payable. Here is the formula for calculating tax for the quarter:

Σ = (DB × K1 × K2 × (FP1 + FP2 + FP3)) × 3 × UTII rate,

Where:

BD - monthly basic profitability (established for each type of activity in clause 3 of Article 346.29 of the Tax Code of the Russian Federation);
K1 and K2 - coefficients changing by decision of federal and regional authorities;
FP1, FP2 and FP3 - physical indicators in each of the three months of the quarter (area, number of employees, number of machines);
3 — number of months in a quarter.

For example, let’s take two individual entrepreneurs, individual entrepreneur A.S. Ivanov. and individual entrepreneur V.K. Petrov, who work for UTII in the city of Zelenogorsk (the city belongs to St. Petersburg). Petrov repairs shoes, and Ivanov provides photographic services. For both, the basic income per month is 7,500 rubles, since both types of activities relate to household services. Both have no employees. In 2021, the K1 coefficient for UTII is common and is 2.009, the tax rate is also the same - 15%. Let's calculate who will pay how much to the budget, taking into account that the K2 coefficient for shoe repair is 0.2, and for the provision of any photographic services - 0.4.

Calculation for individual entrepreneur A.S. Ivanov for the quarter:

(RUB 7,500 × 2.009 × 0.4 × (1+1+1 (employees))) × 3 × 15% = RUB 8,136.45

Calculation for individual entrepreneur V.K. Petrov for the quarter:

(

7500 rub. × 2.009 × 0.2 × (1+1+1 (employees))) × 3 × 15% = 4068.23 rub.

The obtained figures show that in Zelenogorsk it is 2 times more profitable to provide photographic services than to repair shoes. At least from a tax perspective.

In general, any coefficient in taxation belongs to the category of corrective values, and the correction is carried out depending on certain conditions and indicators.

K2 is an inflation-compensating coefficient and, when calculating the tax base, takes into account a number of features of the taxpayer’s activities on UTII, namely:

types, assortment and price range of goods produced by the entrepreneur or services provided by him;
seasonal features in the activities of an entrepreneur;
operating mode;
income levels;
territorial features of doing business;
the area of outdoor and other advertising, regardless of the method and place of its broadcast or image;
other specific features. The definition “other” or “other” indicates the possibility of expanding the list.

At the same time, due to the provisions of Article 346.29 of the Tax Code of the Russian Federation, the values of the deflator coefficient K2 cannot be lower or higher:

established minimum 0.005;
set maximum 1.

You can find out exactly what K2 values are set for a specific region or municipal or city entity at the territorial inspectorates of the Federal Tax Service.

The name speaks for itself. In this case, the tax is based on income, and the standard rate is 6% (although the rate may be lower in your region for businesses affected by the pandemic). This tax system also has similarities with UTII, because you can deduct insurance premiums for yourself and your employees from the simplified tax system. If there are no employees, then contributions can be deducted in full. If there are employees, then the tax can only be reduced by half.

This system is interesting for businesses that do not have large expenses. And if you do not have employees and your income does not exceed 55,000 rubles, then you only pay insurance premiums without tax.

One percent of income over 300 thousand is considered to be total income excluding expenses.

Under this taxation system, all expenses are deducted from all income, and the resulting amount is multiplied by 15%. The tax rate may be lower than 15% at the discretion of the region.

From income, you can deduct individual entrepreneur contributions, employee salaries and wage contributions, expenses for goods and services for the business.

One percent for pension insurance is calculated from the difference between income and expenses.

If you switch to the simplified tax system (income-expenses), then “... you have the right to take into account expenses incurred before the transition to the simplified tax system to pay for the cost of goods purchased for further sale...”

- clause 2.2. Art. 346.25 Tax Code of the Russian Federation (as amended on April 1, 2021)

General conditions for working on the simplified tax system:

There are no more than 100 employees on staff
Income up to 150 million rubles per year

For individual entrepreneurs – personal income tax 13% + VAT. For LLC – income tax 20% + VAT. However, if your income for 3 months did not exceed 2 million rubles, then you can refuse to pay VAT.

Personal income tax and income tax are calculated from the difference between income and expenses. Moreover, they are considered WITHOUT VAT!

One percent of pension insurance for individual entrepreneurs on the general system is calculated from the difference between income and expenses. And also excluding VAT.

Users of online cash registers for UTII with a fiscal drive whose fiscal key is valid for 36 months, when switching to the general taxation regime, are allowed to work without changing the settings until such a key expires!

Unified income tax is a taxation regime in which tax is paid on imputed income. At the same time, imputed income does not depend on the profit received by the taxpayer; it is provided for by current legislation. This tax is not charged on the income actually received by the taxpayer.

Regulatory acts establish the basic profitability for certain types of activities for which UTII can be applied. Basic profitability is necessarily tied to physical indicators. For example, if the activity is related to cargo transportation services, then the basic profitability is established for each individual unit of transport. As for retail trade, the basic profitability is tied to 1 sq.m of area used in work. Thus, a company and individual entrepreneur will be able to influence the tax burden under UTII only if the physical indicator changes.

Important! In each subject of the Russian Federation, by applying a correction factor, its own value of the basic profitability can be established.

The single tax under a tax system such as UTII is calculated using the following formula:

UTII = BD x (FP1 + FP2 + FP3) x K1 x K2 x NS , where

DB – basic profitability for the month;

FP1, FP2 and FP3 – physical indicator for the first, second and third months of the quarter, respectively;

K1 and K2 – coefficients that adjust the base profitability;

NS – tax rate.

To determine the amount of basic profitability, you must refer to the Tax Code (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). By choosing your type of activity, you can find out the value of the basic profitability. The resulting amount is adjusted by coefficients K1 and K2.

When calculating the tax for UTII, the base yield is multiplied by the deflator coefficient K1. Coefficient K1 takes into account changes in prices for goods (services and goods) in the past period. The value of this coefficient is approved for each calendar year by the Ministry of Economic Development. K1 for 2021 for calculating UTII is set at 1.915. Compared to last year, the deflator coefficient increased by 2.5%.

The K2 coefficient is a regional deflator, the main feature of which is the possibility of adjusting the Unified Fund tax downwards, or maintaining the tax amount at the maximum level.

By setting one or another value of the coefficient, the authorities of the constituent entities of the Russian Federation stimulate entrepreneurs to open new directions in business in a specific area. This principle works great in small towns, where organizing a new business is easier and cheaper than in large cities.

K1 and K2 for UTII for 2021 - what is it for individual entrepreneurs

To date, the most favorable tax conditions have been established for Crimea. To develop business in the Republic of Crimea, various benefits and subsidies are provided for businessmen. Over the past few years, local authorities have repeatedly reduced the size of K2 for activities related to trade and catering. The purpose of reducing the coefficient is to create favorable conditions for these areas of activity. Let's consider some of the values of the K2 coefficient established in the resort cities of the Republic for 2021:

Kind of activity	K2 coefficient value
Kind of activity	Yalta	Evpatoria	Alushta
Carry trade	0,2	0,714	0,32
Retail trade in halls up to 5 sq.m.	0,3	0,446	0,32
Services related to temporary accommodation and accommodation	0,15	0,284	0,3
Transportation of passengers (for vehicles with more than 15 seats)	0,8	0,548	0,48

Important! UTII in 2021 in Crimea is calculated at a rate of 4%.

In northern regions with severe climatic conditions, reduced K2 coefficient changes are provided for activities related to the transportation and delivery of cargo. The reduced tax burden in relation to these areas is due to ease the difficult logistics conditions associated with natural conditions. For example, in the Republic of Buryatia the following values of the K2 coefficient are established for motor transport services for the transportation of passengers:

for vehicles with up to 12 seats – 0.4;
for vehicles with 13 to 23 seats – 0.3;
for vehicles with 24 to 29 seats – 0.16;
for vehicles with 30 seats or more – 0.13.

For Tyumen, K2 are installed in the following sizes for motor transport services for the transportation of passengers:

for vehicles with up to 4 seats – 1;
for vehicles from 4 to 18 seats – 0.7;
for vehicles from 19 to 40 seats – 0.35;
for vehicles with 40 seats or more – 0.3.

In Yuzhno-Sakhalinsk, the tax burden has been reduced for carriers providing services for transporting passengers in cars with more than 20 seats. The K2 coefficient for these taxpayers is set at 0.005. For carriers with vehicles up to 20 seats and cargo carriers, the K2 coefficient is 1. That is, they pay UTII in full.

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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

\r\n\t\t\t

\r\n\t\t\t
Tax regimes

\r\n\t\t\t

\r\n\t\t\t
Can / cannot be combined

\r\n\r\n

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.

\r\n\r\n

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).

Comments

12/06/2017 at 18:35 # Reply
Our government is morons

Small businesses are being killed

02/26/2018 at 12:37 # Reply

Watch the cartoon about Cipollino! It clearly shows how taxes should be collected from the people! Heavy rain - 1000 lire! A good story about the house in which a mere mortal will live!

Love 12/08/2019 at 06:29 pm # Reply

I want to rent in the south in the summer. Tell me what is cheaper - a house, a hotel, a hotel or..- what tax is 6%, 15%, evnd.sps

Love 12/08/2019 at 06:32 pm # Reply

In the south, in terms of taxes, what is cheaper, what to build a house, a hotel, an inn or...thank you

Cancellation of UTII in 2021: latest news and action plan until the end of the year

Individual entrepreneurs on UTII have the right at any time to switch to the use of a special tax regime for self-employed “Professional Income Tax” (NPT).

The transition to the use of NAP is carried out by application. The application may be sent through:

mobile application “My Tax”;
taxpayer’s personal account on the Federal Tax Service website;
State Services website;
authorized bank.

The date of registration as an NPT payer is the date of sending the corresponding application to the tax authority (Clause 10, Article 5 of the Federal Law of November 27, 2018 No. 422-FZ “On conducting an experiment to establish a special tax regime “Tax on professional income”).

At the same time, if the transition from UTII to NAP is carried out during 2020, then the individual entrepreneur must refuse to use UTII. An individual entrepreneur must submit a refusal to apply UTII within 1 month from the date of registration as a self-employed person. In this case, the individual entrepreneur is subject to deregistration as a UTII taxpayer from the date of registration as an NPD taxpayer.

If the one-month deadline for sending a refusal of UTII is violated, the registration of the individual entrepreneur as a self-employed person will be canceled (Clause 4, Article 15 of the Federal Law of November 27, 2018 No. 422-FZ).

When switching to NAP, a number of prohibitions established in accordance with Art. 4 of the Federal Law of November 27, 2018 No. 422-FZ.

Thus, the following entrepreneurs do not have the right to switch from UTII to NAP:

selling excisable goods and goods subject to mandatory labeling;
carrying out resale of goods or property rights;
engaged in the extraction and sale of minerals;
having employees with whom they have an employment relationship;
acting in the interests of another entity under an agency agreement, agency agreement or commission agreement;
providing services for the delivery of goods with acceptance of payments for these goods in the interests of other persons;
applying other special tax regimes or conducting business activities, the income from which is subject to personal income tax.

In addition, if in the current year the income from the activities carried out by an individual entrepreneur exceeds 2.4 million rubles, he will lose the right to apply the NAP and will have to switch to a different taxation regime.

Despite the fact that the coronavirus continues to worsen the situation of medium and small businesses, it is already known that the single tax on imputed income will be abolished from January 1, 2021. According to the head of the Ministry of Finance Anton Siluanov, many entrepreneurs used UTII to hide their income and evade paying taxes, so it is not profitable for the state to extend UTII.

The first to be subject to the abolition of imputation were entrepreneurs selling medicines, footwear and products made from natural fur, since these goods are subject to mandatory labeling. The abolition of the special regime is spelled out in Law 325-FZ and from the beginning of next year will be valid for all taxpayers, regardless of the region of the Russian Federation and type of activity.

Order of the Ministry of Economy dated October 21, 2019 No. 684

Grounds (details of orders of the Ministry of Economic Development of the Russian Federation) 20202.00920191.915 dated 10.30.2018 N 59520181.868 dated 10.30.2017 No. 57920171.798 dated 03.11.2016 No. 69820161.798 dated 11.18.201 5 No. 85420151,798 from 10/29/2014 No. 68520141,672 from 11/07/2013 No. 65220131,569 dated 10/31/2012 No. 707

Who can and who can't

There is an opportunity for all organizations and individual entrepreneurs carrying out those types of activities that fall under UTII. But there are several exceptions, that is, those for whom the transition to the single tax form is prohibited. Namely:

• large companies with high profits; • those who provide food services in public institutions such as education and health care; • any leased gas stations; • organizations with more than 25% of the capital of other companies; • who has more than 100 people on staff.

An interesting point: those who are allowed to do so by local authorities can obtain the right to pay imputed taxes, and they also accept restrictions for certain types of activities.

For example, St. Petersburg did not allow UTII for public catering at hotels and leased land plots. And in Moscow there is no UTII at all, except for the area called New Moscow.

Everyone who is engaged in agreed types of activities is allowed to switch to a single tax. To do this, simply submit an application to the tax office, but to deregister as a UTII payer, there are two options: either from the first day of the new year, or change the type of activity to one that is restricted. In the sense that for retail trade and public catering it is enough to increase the hall to 150 square meters, and for a hotel - to 500 square meters, and then the use of a single tax will become impossible.

UTII is not the same: we consider which regime is more profitable to switch to from January 1, 2021

Digest No. 54: news for those on the simplified tax system
Digest No. 53: clarifications on VAT and a new property tax return
Digest No. 52. Switched from UTII to simplified tax system? Translate all calculations and obligations into “simplified”

New procedure for issuing certificates of incapacity for work. What an employer needs to know
Tax digest No. 51. Important things for the first half of December
For public sector accountants: top 5 changes for November

First, let us remind you on the basis of what data UTII is calculated. We have already discussed the K1 coefficient in detail. We take the values of the basic yield (BR) and the physical indicator (PI) from the table in Article 346.29 of the Tax Code of the Russian Federation. It remains to determine the value of the K2 coefficient; for this we need to find the corresponding regional normative act (law, decision, regulation).

Municipal authorities set the value of K2 for different periods. This could be one year or several years. The current value of this coefficient for UTII for 2021 can be found at the tax office at the place of business. But it’s faster and easier to find it on the Federal Tax Service website.

To do this, you need to select the region where you plan to conduct business on imputation. Next you need to find the section “Taxation in the Russian Federation”, and in it the subsection “Current taxes and fees”. UTII refers to special tax regimes.

The K2 search algorithm is applicable for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow region, St. Petersburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov-on-Don, Saratov, Leningradskaya region, Chelyabinsk, Ekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov.

If you have not found the law that determines the K2 UTII coefficient, you can use the following service. You need to know your region number. Everyone knows it: it is written on the registration numbers of cars. Or the first two digits of the TIN.

Below you will find a list of regions and laws of municipalities for which the law on the single tax on imputed income (UTI-imputed) has been adopted; these laws provide the value of the basic profitability and the K2 coefficient for calculating UTII.

The main feature of UTII in 2021 is the approval of a preferential tax rate. This is an absolute innovation. It is known that the tax rate is 15%, and according to Federal Law No. 232, it is allowed at the regional level to independently establish the amount of this benefit.

It can vary from 7.5 to 15%, respectively, based on this we can see that the tax can be reduced by 2 times. It is also worth noting that the rate is taken at the regional level and for each type of activity separately.

In order to find out the preferential rate, you need to apply for information that is posted on the official website of the city or district administration. You can also get similar advice from the Federal Tax Service (tax office), specialists will provide full advice, help with calculations, filling out reporting forms, and also give an explanation of what percentage of benefits you can count on.

Fortunately, nothing has changed in the formula for calculating tax.

K1 and K2 are adjustment coefficients that are used when calculating the single tax on imputed income (UTII).

K1 is a federal deflator operating throughout the entire territory of the Russian Federation, regardless of the region of registration of the business entity or the actual place of business. The value of K1 is fixed and is established annually by the relevant order of the Ministry of Economic Development.

Similar to K1, the K2 coefficient is fixed annually on the basis of legislative documents. However, unlike K1, the value of the K2 coefficient is determined in accordance with the region of business activity.

The formula for calculating UTII taking into account coefficients K1 and K2 is as follows:

ENDYannual = BasD * FizP * 15% * K1 * K2,

where BasD is the basic profitability indicator established in clause 3 of Art. 346.29 Tax Code of the Russian Federation; FizP - a physical indicator of the activity of an organization/individual entrepreneur (number of square meters of a retail outlet, number of employees, etc.); K1 – federal deflator coefficient; K2 – regional deflator coefficient.

In accordance with the order of the Ministry of Economic Development No. 595 of October 30, 2021, the federal deflator coefficient K1 was increased by 2.5% compared to the previous year and in 2021 will be 1.915 (instead of 1.868 in 2021).

As for the regional K2 coefficients, at present the regional authorities have not published documents according to which increased deflator coefficients are established. In this regard, experts say that in 2021 the regions will maintain K2 values at the same level.

How to apply basic yield when calculating tax

UTII in 2021 must be calculated separately for each type of activity subject to UTII. Moreover, a single tax should be calculated for each place where the “imputed” activity of an organization or individual entrepreneur is carried out. To calculate UTII for each quarter of 2018, the formula is used:

As can be seen from the formula for calculating UTII, an organization or individual entrepreneur must take into account such an indicator as “imputed income”. Let us explain how this value is affected by the basic yield in 2021 (the table will be below).

The Federal Tax Service summed up the results of the refusal of UTII

Currently, Crimea is rightfully considered a region with the most favorable tax climate. In order to develop business, various subsidies and benefits have been established for entrepreneurs of the Republic of Crimea. UTII in this case is no exception.

Over the past few years, the regional authorities of Crimea have repeatedly reduced the value of the K2 coefficient in relation to trade and catering activities, thereby creating favorable conditions for the development of these areas of business.

In areas with difficult climatic conditions, a reduced K2 coefficient is traditionally established for activities related to the transportation and delivery of goods. The reduction in the tax burden in relation to these areas is explained by the desire of the authorities to improve the difficult logistics situation caused by natural phenomena.

In particular, in the Republic of Buryatia the following K2 values apply to road transportation activities:

No.	Kind of activity	K2 in Buryatia (Ulan-Ude)
Provision of motor transport services for the transportation of passengers:
1	Vehicles with up to 12 seats inclusive	0,4
2	Vehicles from 13 to 23 seats inclusive	0,3
3	Vehicles from 24 to 29 seats inclusive	0,16
4	Vehicles from 30 seats	0,13

In Tyumen, K2 coefficients are set at the following level:

No.	Kind of activity	K2 in Tyumen
Provision of motor transport services for the transportation of passengers:
1	Vehicles with up to 4 seats inclusive	1
2	Vehicles from 5 to 18 seats inclusive	0,7
3	Vehicles from 19 to 40 seats inclusive	0,35
4	Vehicles with over 40 seats	0,3

In the city of Yuzhno-Sakhalinsk, the tax burden has been significantly reduced for road carriers that provide passenger transportation services on vehicles with more than 20 seats. For this category of UTII payers, the K2 coefficient is set at 0.005. Carriers in transport with up to 20 seats, as well as cargo carriers operating in Yuzhno-Sakhalinsk, pay UTII in full (K2 is equal to 1).

According to the Tax Code of the Russian Federation, UTII is applied on the territory of a municipal entity, provided that the corresponding decision is made by the local authorities of the region.

In accordance with Part 2 of Article 21 of Moscow Law No. 45 of September 26, 2012, UTII has not been applied in Moscow since January 1, 2014. Also, “imputed tax” does not apply in the Moscow region. The likelihood that the capital authorities will pass a law on the renewal of UTII in Moscow is almost minimal, since according to the Tax Code of the Russian Federation, UTII will be completely abolished throughout the Russian Federation from 01/01/2021.

The procedure for applying UTII in St. Petersburg is regulated by Law No. 299-35 of June 17, 2003. In accordance with the document, the value of the K2 coefficient is applied depending on the zone of the intra-city municipality in which the business entity operates. The law provides for the division of the city territory into two such zones.

As in other regions, K2 in St. Petersburg has been maintained at the same level. Currently, the coefficients adopted in 2021 are in effect in the city.

Knowledge base
How to fill out reports
Primary document formats
Electronic work books
Electronic sick leave
How to switch your office to remote work
What is important to know about 54-FZ
EDI and how it works
How can individual entrepreneurs participate in tenders?
Electronic auction under 44-FZ
What is and how to open a special account

This might also be useful:

Deflator coefficient for 2021
Changes in UTII for individual entrepreneurs in 2021
UTII for individual entrepreneurs in 2021

In which bank should I open a current account?
Tax system: what to choose?
Submitting reports electronically - using innovations

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Cancellation of UTII in 2021: which regime to switch to

The choice of organizations is less varied than that of entrepreneurs: from 01/01/2021, legal entities can only switch from UTII to the simplified tax system (“income” or “income minus expenses”).

Similar to an individual entrepreneur, in order to become a “simplified” not from the beginning of the year, the management of the enterprise can only assess the possibility of closing one company and opening another. It is likely that this option will be more attractive than being under the general taxation regime.

The special NAP regime (professional income tax) is allowed to be applied by individual entrepreneurs and citizens without such status, subject to strict conditions:

lack of employees under employment contracts;
non-application of other tax regimes;
annual income – no more than 2.4 million rubles.

To become a payer of professional income tax, you must register as a self-employed person through the “My Tax” mobile application. Each month the tax payable will be calculated by the Federal Tax Service based on a rate of 4 or 6% and checks issued by the taxpayer in the application.

You can become self-employed at any time. It is important to take into account that until the date of transition to the NAP, the obligation to pay taxes under the general regime remains with the taxpayer. Therefore, the sooner you register as self-employed if you decide to switch to NAP, the lower your tax burden will be.

Special modes / 12:56 November 29, 2021 UTII and PSN payers were urged to change the taxation system

UTII / 10:30 January 18, 2021, Special modes / 10:30 January 18, 2021, simplified tax system / 10:30 January 18, 2021 You can switch from UTII to simplified tax system until February 1

When choosing a PSN, you will face more stringent limits:

sales area / catering area - no more than 50 sq. m (versus 150 on UTII); number of employees - no more than 15 (100), annual income - up to 60 million rubles. (there were no restrictions); there is no deduction of fixed insurance premiums from tax (was); trade in marked goods is prohibited (was).

Patent activities can be combined with other types of activities using the simplified tax system or OSNO.

In general, you can buy a patent at any time, but its validity period is determined only within the current calendar year. So, if you want to buy a patent from April 2021, then the maximum validity period will be 9 months (April - December), and the minimum will be 1 month.

A patent application must be submitted no later than 10 days before the start of application of the PSN.

A single tax on imputed income was introduced to support small businesses. Enterprises, switching to this taxation system, maneuvered in the difficult conditions of the modern market. The tax was not tied to the profits received by businessmen, so it became popular.

Now the government, when deciding to abolish UTII, motivates its actions by the dishonest actions of the majority of individual entrepreneurs. Businessmen, in order to minimize their own expenses, hide part of their profits, thereby paying only part of the due taxes to the state.

To understand the essence and possible loopholes in paying UTII, you need to remember the calculation formula:

UTII = BD x P x K1 x K2 x 0.15

DB is a basic income that varies depending on the type of activity of a legal entity or individual entrepreneur.

P is an indicator measured by various quantities: for retail outlets P is the area of premises, for other types of business it can be the number of employees, etc.

K1, K2 – coefficients established by the authorities. The first is at the federal level (same for everyone). The second is by the municipal authorities (a separate coefficient is provided for each type of activity).

15% is the UTII rate, the same for all categories of entrepreneurs.

Analyzing the tax formula piece by piece, it becomes clear: it actually has nothing to do with profit, and no matter how much the organization earns, the amounts paid to the budget remain fixed throughout the year.

Expert opinions

The Department of Social and Political Reforms reported that the average increase in the fiscal burden of 4 percent will not greatly impact small businesses. So, if K1 for 2021 UTII in Murmansk can be compensated by the authorities at the expense of the same K2 and the basic rate. Meanwhile, it is entrepreneurs who have not used the tax regime for a long time due to the lack of actual benefits. The K1 limit for UTII for 2021 only increased the unattractiveness of the regime for conducting commercial activities.