Calculation of the cost of a patent for cargo transportation for individual entrepreneurs in 2021

In this article we will try to figure out what to do for individual entrepreneurs on UTII who must choose a new taxation system.

Due to the fact that UTII is being canceled categorically and irrevocably, for many cargo carriers the pressing question is: what to do next? What to choose - a simplified version or a patent? “Income” or “income minus expenses”? Or maybe switch to OSNO altogether? After all, you have almost certainly heard the dissatisfied: “We work only with VAT” from dispatchers when trying to take a convenient loading.

So let's take a look. We will have to choose from three options.

• OSNO - the main taxation system
• STS - simplified taxation system
• PSN - patent taxation system.

PSN is a special tax regime that involves paying a specific fixed amount of tax. It may differ in different regions.

How to calculate the cost of a patent for cargo transportation?

Let's consider the size of the potential annual income an individual entrepreneur can receive in cargo transportation. Information using the example of the Stavropol Territory (26th region).

Excerpt from:

Application

to the Law of the Stavropol Territory

dated 10/15/2012 N 96-kz

“On the patent taxation system”

What we have? Basic profitability is calculated based on a vehicle unit; the vehicle's carrying capacity and other features are not taken into account. That is, it doesn’t matter whether it’s a truck or a gazelle. As you can see, the potential income is the same everywhere.

Cost calculation is taken from:

• from the potential income of the individual entrepreneur
• tax rate;
• the period for which the patent is taken. This can be any period within the current year, the minimum is 1 calendar month.

Important points: your annual income should not exceed 60 million. Rubles, of course. And the number of employees should not be more than 15 people.

Everything is clear with basic profitability. How to find out the tax rate? Its size is 6%, but in some regions it may be lower. There are also subjects where the tax rate ranges from 0 to 4%.

Calculation of patent value: patent value = base profitability * 6%

patent cost

cargo transportation for a year;

basic profitability of cargo transportation per 1 unit of vehicle,

6% is the tax rate.

Let's calculate a patent for 1 year for freight transportation in the Stavropol Territory:

How to open an individual entrepreneur for cargo transportation in 2021 step by step instructions

To officially engage in cargo transportation in 2021, you need to start with the standard registration procedure. A license is not needed for this, unless, of course, your plans include transporting hazardous substances.

What you need to register:

• fill out an application. A sample of it is available on the tax service website;
• receipt of payment of state duty;
• copies of passport and TIN.

The registration itself consists of several stages:

• collect documents;
• the entire set is personally handed over to the tax service, or sent by registered mail, or the State Services portal is used. In emergency situations, documents can be handled by a trusted person;
• the fiscal service double-checks the entire package of documents;
• information about individual entrepreneur registration is entered into the Unified State Register of Individual Entrepreneurs.

When filling out the application, you should pay attention to the OKVED code under which cargo transportation will be carried out. Starting from 2021, this type of activity is reflected using the following codes:

• 49.4 – all types of transportation, except railway;
• 49.41 – all types of cargo + dangerous and special;
• 49.42 – transportation services. For example, moving.

You must choose one main type of activity and an unlimited number of additional ones.

The entire registration process continues for 5 days. If a negative decision is made, the tax service is obliged to notify the applicant about this with an explanation of the reasons. Having eliminated all the comments, the documents can be submitted again.

How much will PSN cost for cargo transportation in 2021?

To understand whether it is profitable to use such a taxation system, you can use the calculator on the website of the Federal Tax Service of the Russian Federation.

1. Go to the Federal Tax Service website and select “Patent cost calculation”.
2. Since no changes in local legislation are expected, you can use the calculations for 2021.
3. For a vehicle with a carrying capacity of 3.5 tons, the tax amount will be 36 thousand
   .
   rub.
   For other categories of transport, the cost is 60 thousand rubles. (from 3.5 to 5 tons), 90 thousand rubles. (from 5 to 10 tons), 120 thousand rubles. (over 10 tons).

Important! The patent cost is calculated for each machine

. Accordingly, if there are several cars in the fleet, the final price is the sum of all vehicles. However, the rate and the procedure for calculating it vary depending on the region of Russia. For example, the cost of PSN for a car in the Moscow region does not depend on tonnage and is 14,745 rubles for 1 vehicle per year, for 2-3 cars - 63,999 rubles, for 4 or more vehicles - 72,131 rubles.

Taxation on cargo transportation

When registering, the entrepreneur informs about the chosen taxation system, otherwise the special tax system will be automatically applied. To make the right decision, you should familiarize yourself with their forms in more detail:

• OSNO – general mode. The most difficult for individual entrepreneurs, not only in terms of the amount of tax payments, but also in terms of reporting. This includes payment of personal income tax, VAT, and property tax. A declaration is submitted separately for each. In order not to make a mistake in the tax amount and to properly conduct accounting and reporting, you need to be a professional accountant. The advantage of OSNO is the ability to work with counterparties, VAT payers, as well as the absence of restrictions on income and the number of vehicles.
• Simplified tax system – there is a choice between “income” and “income minus expenses”. The rates for these tax bases are 6% and 15%. Reporting is submitted once a year in the form of a declaration and KUDiR.
• UNDV - can be used if there are no more than 20 vehicles for cargo transportation, and up to 100 workers. Tax rate – 15%. It is calculated from imputed income based on physical indicators and established income values ​​by industry. The list of industries is approved by municipal authorities. The declaration is submitted quarterly.
• PSP – patent system. Income accounting will be introduced, but declarations will not be submitted. The rate is 6%.

The advantages of PSP are as follows:

• fixed patent cost;
• a patent is purchased for a period of 1 to 12 months;
• there is no need to submit a declaration;
• it is allowed to work without a cash register;
• use of reduced rates when deducting contributions for employees. The exception is individual entrepreneurs who provide services in the field of trade, catering, and property rental.

Negative points include:

• the area for doing business is limited to 50 m2;
• areas of activity are limited;
• You can hire no more than 15 workers;
• for each direction, records are kept using KUDiR;
• limit on total income - 60 million rubles;
• A patent is acquired for each type of activity.

Regardless of which mode is selected, transport tax must be paid.

Rented vehicles are not subject to taxation. But the individual entrepreneur is not exempt from the obligation to fill out the waybill. It is used later in settlements with drivers and for vehicle accounting.

To decide which system to choose, you need to compare the two most popular forms: UTII and PSN.

If there are two or more machines, then a patent is purchased for each of them. If this condition is not met, then the patent is combined with another regime. Unlike UTII, using the patent form, there will be no restrictions on transport. But using UTII, there will be no restrictions on types and income.

How can an individual entrepreneur work on a patent when providing cargo transportation services?

Starting in 2021, entrepreneurs said goodbye to UTII. Many of them chose the patent system. But with the change in taxation option, individual entrepreneurs had many questions about how to work on a patent during cargo transportation. Answers to key questions about the transition from UTII to PSN for carriers are in our material.

Valid from January 1, 2021!

An individual entrepreneur, without employees, carries out cargo transportation throughout the country using his own car. How many patents do you need to obtain when providing cargo transportation services to different regions?

An individual entrepreneur, without employees, carries out cargo transportation throughout the country using his own car. How many patents do you need to obtain when providing cargo transportation services to different regions?

An individual entrepreneur with employees is engaged in intercity cargo transportation. Do you need to apply for a patent only in your region?

If a patent for road transport is issued in one region, is it possible to work in another?

Art. 346.43 of the Tax Code of the Russian Federation stipulates that the PSN is established by the Tax Code of the Russian Federation, is put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation.

PSN is used when providing motor transport services for the transportation of:

• cargo by road transport of individual entrepreneurs who have, on the right of ownership or other right (use, possession and (or) disposal), vehicles intended for the provision of such services (clause 10, clause 2, article 346.43 of the Tax Code of the Russian Federation);
• passengers by road transport of individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services (clause 11, clause 2, article 346.43 of the Tax Code of the Russian Federation).

The document certifying the right to use the PSN is a patent for carrying out one of the types of entrepreneurial activity, in respect of which the law of a constituent entity of the Russian Federation has introduced a patent taxation system.

An individual entrepreneur has the right to obtain several patents.

A patent is valid throughout the entire territory of a constituent entity of the Russian Federation, with the exception of cases where the law of a constituent entity of the Russian Federation defines the territory of validity of patents in accordance with paragraphs. 1.1 clause 8 art. 346.43 Tax Code of the Russian Federation.

A subject of the Russian Federation has the right to differentiate the territory of a subject of the Russian Federation according to the areas of validity of patents for municipalities (groups of municipalities), with the exception of patents for carrying out certain types of business activities, which include motor transport services.

Such patents are valid throughout the region.

The patent must contain an indication of the territory of its validity.

Similar explanations, incl. for international transportation are given in Letters of the Ministry of Finance of the Russian Federation dated December 29, 2020 N 03-11-03/4/11614 and the Federal Tax Service of the Russian Federation dated December 29, 2020 N KV-4-3 / [email protected] The main thing is that the cargo is transported on a patented vehicle. If an individual entrepreneur purchased or rented another car, then a separate patent must be obtained for it (Letter of the Ministry of Finance of the Russian Federation dated December 21, 2020 N 03-11-11/111826).

If contracts for the provision of motor transport services for the transportation of goods by road are concluded in the subject of the Russian Federation in which the patent was received, and in another subject(s) of the Russian Federation there is only the destination within the framework of these contracts, then the taxpayer has the right not to apply for a patent in another subject of the Russian Federation and has the right to carry out the specified type of activity within the framework of one patent obtained at the place of registration with the tax authorities (Letter of the Ministry of Finance of the Russian Federation dated November 17, 2020 N 03-11-11/99778).

At the same time, individual entrepreneurs do not have the right to apply PSN for the type of business activity provided for in paragraphs. 10 or 11 p. 2 tbsp. 346.43 of the Tax Code of the Russian Federation, if the contract for the provision of motor transport services is concluded in a constituent entity of the Russian Federation not specified in the patent.

As a general rule, the place of conclusion of the contract is determined in accordance with Art. 444 of the Civil Code of the Russian Federation: this is the place specified in the contract, and if it is not specified, the contract is recognized as concluded at the place of residence of the individual entrepreneur.

As follows from paragraph 2 of Art. 785 of the Civil Code of the Russian Federation, the conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance of a consignment note to the sender of the goods. By virtue of clause 5 of Art. 8 of the Charter of Road Transport, a contract for the carriage of goods can be concluded through the carrier’s acceptance of an order for execution, and if there is an agreement on the organization of cargo transportation, an application from the shipper. These documents indicate the loading address/delivery address of the vehicle. A patent must be issued in the region to which this address belongs.

When providing services for the transportation of passengers, the conclusion of a contract for the carriage of a passenger is certified by a ticket, and the passenger’s handing over of luggage is certified by a luggage receipt (clause 2 of Article 786 of the Civil Code of the Russian Federation, clause 1 of Article 20 of the Charter of Road Transport). The ticket must indicate its area of ​​validity (Resolution of the Government of the Russian Federation of February 14, 2009 N 112 “On approval of the Rules for the carriage of passengers and luggage by road transport and urban ground electric transport”). The place of departure according to the ticket represents the place where the contract was concluded. A patent must be issued in the relevant region.

If an individual entrepreneur plans to conclude contracts for the provision of motor transport services in different regions , then in each of them he needs to acquire a patent.

If an individual entrepreneur plans to carry out business activities on the basis of a patent in a constituent entity of the Russian Federation in which he is not registered with the tax authority at his place of residence or as a taxpayer using PSN, he submits an application for a patent to any territorial tax authority of this constituent entity of the Russian Federation at the individual’s choice entrepreneur (clause 2 of article 346.45 of the Tax Code of the Russian Federation). You can submit an application:

• personally;
• through a representative;
• in the form of a postal item with a description of the contents;
• in electronic form via TKS.

This must be done no later than 10 days before the start of application of the IP patent tax system.

Do not forget that PSN only applies to those cars that are listed in the patent (Letter of the Ministry of Finance of the Russian Federation dated December 21, 2020 N 03-11-11/111826). If the income is received from transportation on other vehicles, then the tax must be calculated according to the taxation system that the individual entrepreneur combines with the patent. For example, simplified tax system or OSNO.

In regional legislation, for obtaining a patent there is a concept of basic profitability for cargo transportation per 1 car; for a patent there is a limit of 60 million rubles. How can this data be combined if the amount of basic profitability is significantly less?

When applying the PSN, the tax base (Article 346.48 of the Tax Code of the Russian Federation) is defined as the monetary expression of the annual income potentially receivable by an individual entrepreneur for the type of business activity in respect of which the PSN is applied, established for a calendar year by the law of a constituent entity of the Russian Federation.

A tax rate of 6% is applied to this value (Article 346.50 of the Tax Code of the Russian Federation), and the result is the cost of the patent.

The basic yield per 1 car is the above tax base, from which the value of the patent is calculated. This value is not a limitation on the income an individual entrepreneur receives when operating a car. It is only the basis for calculating tax. An individual entrepreneur may earn more or less. The peculiarity of the PSN is that the tax (the cost of the patent) does not depend on the actual income received, but depends on the conditional value of the potential income.

60 million rub. - this is a restriction not on the value of the patent or the tax base for it, but on the application of the PSN as a whole by a given taxpayer.

An individual entrepreneur may have one, several or many patents in one or different regions of the Russian Federation for one or different types of activities; patents may be valid chronologically synchronously or not. In this case, an individual entrepreneur can apply PSN until, from the beginning of the calendar year, his total income from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, for all types of business activities for which it applies PSN, will not exceed 60 million rubles. (Clause 1, Clause 6, Article 346.45 of the Tax Code of the Russian Federation).

After reaching this limit, he is considered to have lost the right to use the PSN and switched to the OSNO (to the simplified tax system when combining the PSN and the simplified tax system) from the beginning of the tax period for which he was issued a patent.

Can an individual entrepreneur on PSN (cargo transportation) provide services to legal entities?

The legislation on PSN regulates the types of activities in respect of which a patent can be applied, but not the circle of persons to whom such services are provided. Due to the absence of a direct prohibition, the client of an individual entrepreneur can be citizens, other individual entrepreneurs, organizations and other persons.

Can an individual entrepreneur apply PSN from 01/01/2021 if the type of activity is cargo transportation with an average headcount of 16 people and the number of cars is 12?

When applying the patent taxation system, individual entrepreneurs have the right to attract employees, including under GPC agreements (clause 5 of Article 346.43 of the Tax Code of the Russian Federation). At the same time, the average number of employees during the tax period should not exceed 15 people for all types of business activities carried out by individual entrepreneurs, in respect of which the PSN is applied.

The average number of employees of the organization includes (clause 75 of Rosstat Order No. 711 dated November 27, 2019):

• average number of employees;
• average number of external part-time workers;
• the average number of employees performing work under civil contracts.

The tax period for PSN in 2021 is a calendar month. However, if the patent was issued for a period of less than a calendar year, the tax period is the period for which the patent was issued (clause 1.1, 2 of Article 346.49 of the Tax Code of the Russian Federation).

Based on this period, it is necessary to calculate the average number of hired personnel for the tax period. The calculation procedure is determined by Rosstat Order No. 711 dated November 27, 2019 (clauses 75 - 81).

PSN does not apply to services for the transportation of goods and passengers by individual entrepreneurs who have ownership or other rights (use, possession and (or) disposal) of more than 20 vehicles intended for the provision of such services (clause 6, clause 6, art. 346.43 Tax Code of the Russian Federation).

If one or both of the above restrictions are exceeded, the individual entrepreneur does not have the right to use PSN.

An individual entrepreneur with employees has 2 patents: cargo transportation and retail trade. There are hired employees only for cargo transportation. How can you reduce the patent on insurance premiums?

The tax calculated for the tax period (i.e., the cost of the patent) is reduced by (clause 1.2 of Article 346.51 of the Tax Code of the Russian Federation):

1) insurance premiums paid (within the calculated amounts) in a given tax period in accordance with the legislation of the Russian Federation;

2) expenses for payment of temporary disability benefits for the first 3 days of temporary disability of the employee, which are paid at the expense of the employer.

Insurance payments (contributions) and benefits reduce the tax calculated for the tax period if they are paid in favor of employees employed in those areas of the taxpayer’s activity for which tax is paid in connection with the application of PSN.

In this case, the IP:

• those who have employees have the right to reduce the tax on paid insurance payments (contributions) and benefits, but not more than 50%;
• those who do not make payments and other remuneration to individuals have the right to reduce the tax on fixed payments paid for themselves for compulsory health insurance and compulsory medical insurance - in full without a 50% limitation.

According to current legislation (Articles 346.47, 346.48, 346.51 of the Tax Code of the Russian Federation):

• the object of taxation under PSN is the potentially receivable annual income of an individual entrepreneur for the corresponding type of business activity;
• the tax base is defined as the monetary expression of the annual income potentially receivable by an individual entrepreneur by type of business activity;
• The tax is calculated as a percentage of the tax base corresponding to the tax rate.

Thus, the tax within the meaning of Ch. 26.5 of the Tax Code of the Russian Federation is an amount that relates specifically to a separate type of activity, and is not paid when applying PSN in aggregate for all types of activity.

Since taxes can be reduced on contributions and benefits, we can conclude that the reduction procedure described above applies to each tax separately, i.e. to the value of the patent (patents) for each type of activity independently, and not to all patents for different types of activity in the aggregate (clause 1.2 of article 346.51 of the Tax Code of the Russian Federation).

Considering that an individual entrepreneur has 2 patents, and he has employees for only one type of activity, the cost of patents should be reduced as follows:

• reduce the cost of a patent for cargo transportation by the above fees and benefits paid in favor of employees, but not more than 50%;
• reduce the cost of a patent for retail trade by fixed contributions for yourself, without applying the 50% limit, i.e., to the full amount - as far as the cost of the patent allows. For this patent, the IP is treated as not making payments to individuals.

The taxpayer sends via TKS to the Federal Tax Service Inspectorate at the place of registration as a “patenter” a notice of a reduction in the tax paid in connection with the application of the PSN for the specified insurance payments (contributions) and benefits in written or electronic form using an enhanced qualified electronic signature.

If the tax subject to reduction is paid before such reduction, then a credit (refund) of the overpaid tax is made in the manner established by Art. 78 Tax Code of the Russian Federation. An application for a credit (refund) of overpaid tax is submitted to the Federal Tax Service at the place of registration of the “patenter”, to which a notice of a reduction in the tax paid in connection with the use of the PSN was submitted for the specified insurance payments (contributions) and benefits (at the place of residence (at the place of residence) - in case of deregistration of PSN as a taxpayer).

How to calculate the load capacity on a patent (Tomsk region)?

Most likely, the load capacity indicator will have to be indicated in the patent application (Letter of the Federal Tax Service of the Russian Federation dated February 18, 2020 N SD-4-3 / [email protected] ). According to this letter, the application indicates the carrying capacity of the vehicle, established by the manufacturer and indicated in the technical passport of the vehicle.

Currently, vehicle technical passports are usually not issued.

Documents identifying the vehicle (vehicle chassis) (clause 27.3 of the Administrative Regulations of the Ministry of Internal Affairs of the Russian Federation for the provision of state services for registration of vehicles approved by Order of the Ministry of Internal Affairs of the Russian Federation dated December 21, 2019 N 950):

• passports of vehicles (vehicle chassis) - for vehicles (vehicle chassis) for which the electronic passport system does not contain information on the issuance of the corresponding electronic passports of vehicles (vehicle chassis);
• registration documents (vehicle registration certificate, vehicle technical passport, vehicle technical certificate) - for vehicles registered with the state.

In the PTS and STS there is no direct indication of the vehicle’s carrying capacity.

In regulatory documents, the carrying capacity of a vehicle is defined as the weight of the cargo that the vehicle is designed to transport (Decision of the Board of the Eurasian Economic Commission dated January 16, 2018 N 2).

Based on PTS and STS data, the load capacity indicator can be determined by calculation (Appendix No. 3 to Order of the Ministry of Internal Affairs of the Russian Federation dated April 23, 2019 No. 267):

Vehicle load capacity

equal to

Technically permissible maximum weight, kg” (this is the digital value of the weight of a fully loaded vehicle)

minus

Weight in running order, kg” (this is the digital value of the weight of the vehicle without load)

If you rent a car, can you be self-employed?

If we are talking about the fact that a citizen has rented transport and is engaged in the provision of transport services , then he has the right to apply NAP (be self-employed), with the exception of the case when he provides services for the delivery of goods with the acceptance (transfer) of payments for these goods in the interests of other persons without the self-employed registered seller of goods using a cash register when making payments to buyers (customers) for the specified goods (clause 6, clause 2, article 4 of the Federal Law of November 27, 2018 N 422-FZ).

That is, it is possible to engage in transportation and delivery using rented (as well as your own) transport, but if the transaction assumes that the self-employed person accepts payment for the delivered goods in the interests of the shipper, then he must use the shipper’s cash register system.

There are no other specific restrictions on the use of NPD in the provision of transport services.

It is important to remember that taxpayers whose income taken into account when determining the tax base exceeded 2.4 million rubles in the current calendar year cannot apply the NAP. (Clause 8, Clause 2, Article 4 of Federal Law No. 422-FZ).

The client of a self-employed person also cannot be his employer or former employer, from whose dismissal no more than 2 years have passed (clause 8, clause 2, article 6 of Federal Law No. 422-FZ).

If it was meant that a citizen rents out vehicles , and this is his business, then the use of NAP is also not prohibited: he can pay professional income tax on the incoming rent. Restrictions on types of income and types of activities for the application of NAP are established by Art. 4 and 6 of Federal Law N 422-FZ. There are no restrictions related to the rental of movable property.

See also:

• Cancellation of UTII in 2021 in the 1C 8.3 Accounting program
• [11/25/2020 entry] Preparation for the abolition of UTII from 2021 - theory and practice in 1C: Accounting

If you haven't subscribed yet:

Activate demo access for free →

or

Subscribe to Rubricator →

After subscribing, you will have access to all materials on 1C: Accounting, recordings of supporting broadcasts, and you will be able to ask any questions about 1C.

Did the article help?

Get another secret bonus and full access to the BukhExpert8 help system for 14 days free of charge

Related publications

1. Potential income and revenue restrictions for individual entrepreneurs when providing cargo transportation services The maximum amount of annual income potentially receivable by an individual entrepreneur is established...
2. VAT when providing services to a foreigner An LLC registered in the Russian Federation will provide services to an Italian furniture factory...
3. The nuances of paying VAT when foreign companies provide services in electronic form are clarified from 01/01/2019 Until the end of 2018, Russian companies and individual entrepreneurs are required to comply...
4. Direct or indirect in NU include costs associated with payment to the carrier when providing transport services. The organization provides transport services (search for a carrier) and costs associated...

Patent cost in 2021

For a patent with a term of up to 6 months, payment occurs immediately before the document expires. If the patent is issued for a longer period, then contributions can be made in three parts:

• first time within 3 months;
• the rest until the patent expires.

The cost is calculated using the formula: base yield x 6%. The validity of a patent is limited by the boundaries of the region of registration.

If an individual entrepreneur is engaged in intercity transportation and the final point of cargo delivery is located in another region, then purchasing a patent in this area is not required.

There is no need to calculate the cost yourself. The full cost can be found on the website of the constituent entities of the Russian Federation or use an online calculator. It is available to all users, even those who are not registered.

What data do you need to know to make the calculation:

• current period and period of use;
• UFSN;
• Kind of activity;
• Load capacity.

The calculator will calculate the cost and additionally suggest the number and size of payments. You can pay on the FSN website.

What's in the legislation?

The rights of transition of an individual entrepreneur providing services in the field of cargo transportation to the patent taxation system are enshrined in clause 10, part 2, article 346.43 of the Tax Code of the Russian Federation. The peculiarity of PSN is that different regions independently determine rates

, which must be paid by the subjects of legal relations. On the territory of the capital, the Moscow Law of October 31, 2012 N 53 “On PSN” is in force.

The maximum possible income of an individual entrepreneur is determined as follows:

• vehicles up to 3.5 tons – 600 thousand rubles;
• vehicles from 3.5 to 5 tons – 1000 thousand rubles;
• vehicles from 5 to 10 tons – 1500 thousand rubles;
• vehicles over 10 tons – 1800 thousand rubles.

Amendments have been adopted to the above-mentioned Moscow Law, which come into force on January 1, 2021, but they will not affect cargo transportation. The Tax Code of the Russian Federation also does not contain changes that will come into force next year that would affect the industry.

Potential income has not been revised

, including due to serious economic difficulties in the country.

Summary. The patent system is still good for trucking

So, no global changes are planned in the PSN in the field of cargo transportation in 2021

, which in itself is good news. This taxation system is optimal for a small business, it is flexible and scalable. However, some points remain unresolved.

For example, an individual entrepreneur is registered in the Moscow region, but sometimes provides services to clients from the capital: what law should he follow? Or are regional residents not allowed to enter into legal relations with Muscovites? After all, it is much more profitable to buy a patent in an area where the approach is more flexible than in the capital. And yet, it is worth recognizing that the PSN remains one of the few taxation systems adapted for small business entities.

What else do you need to know about PSN for cargo transportation in 2021?

To switch to the patent regime, an entrepreneur must notify the territorial body of the Federal Tax Service of the Russian Federation about this no later than 10 days in advance

before the expected start date of work. This can be done through the department’s website using your personal account.

An individual entrepreneur must meet a number of mandatory requirements:

1. The average number of employees is no more than 15 people;
2. Maximum income – no more than 60 million rubles;
3. Notification of the Federal Tax Service authority at the place of activity (i.e. you cannot be registered in Tula, but work in Moscow);

If the first and/or second condition is no longer met, the entrepreneur must choose a different taxation system. 10 days are allotted for this from the date of the legal event. The maximum income of an individual entrepreneur should not exceed 60 million rubles. and in the event that the PSN and simplified tax system are used simultaneously.

Advantages of PSN:

• No other taxes (no need to fill out reports and pay VAT, property and income taxes);
• Minimum reporting;
• Possibility of combining with other tax regimes;
• The right to provide services to individuals and corporate clients.