Patent tax system in 2021

Educational program for those who want to understand this profitable tax system. Moreover, UTII will soon be abolished...

Unlike organizations, individual entrepreneurs have the opportunity to apply such a special tax regime as the patent tax system (PTS). It is regulated by Chapter 26.5 “Patent taxation system” of the Tax Code of the Russian Federation (TC RF).

Based on paragraph 1 of Article 346.43 of the Tax Code of the Russian Federation, the PSN is established by the Tax Code of the Russian Federation, 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 by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

Who can be recognized as a PSN taxpayer?

Taxpayers of PSN in accordance with Article 346.44 of the Tax Code of the Russian Federation are recognized as individual entrepreneurs who have switched to PSN in the manner established by Chapter 26.5 of the Tax Code of the Russian Federation. At the same time, the transition to the PSN and return to other taxation regimes is carried out voluntarily by businessmen. PSN is applied to the types of businesses listed in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, by virtue of subparagraph 1 of paragraph 8 of Article 346.43 of the Tax Code of the Russian Federation, subjects of the Russian Federation have the right, in order to establish the amount of annual income potentially available to an individual entrepreneur for the types of activities in respect of which the PSN is applied, to differentiate the types of business activities specified in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation . If such differentiation is provided for by the All-Russian Classifier of Types of Economic Activities (hereinafter - OK 029-2014 (NACE Rev. 2)) and (or) the All-Russian Classifier of Products by Types of Economic Activities (hereinafter - OK 034-2014 (KPES 2008)).

Thus, PSN is a voluntary tax regime, which only individual entrepreneurs have the right to apply. At the same time, in order for an entrepreneur to be able to apply the PSN in the general case, he must meet two conditions - in the territory of the subject of the Russian Federation where the activity is supposed to be carried out, a patent taxation system has been introduced, and the type of activity he carries out is reflected in the regional law on PSN.

Regional authorities may establish an additional list of types of business activities related to household services and not specified in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, in respect of which the PSN is applied. Activity codes in accordance with OK 029-2014 (NACE Rev. 2) and service codes in accordance with OK 034-2014 (KPEC 2008) related to household services are determined by the Government of the Russian Federation. This is indicated by subparagraph 2 of paragraph 8 of Article 346.43 of the Tax Code of the Russian Federation.

Combining PSN with other tax regimes

It is possible to combine PSN with other tax regimes. But in this matter, limitations must be taken into account.

So, if you have a patent for a certain type of activity from those that are allowed for PSN in the region, you cannot apply other taxation systems for it. For other types of activities, that is, for those that have not been transferred to the PSN, you can apply the general regime or one of two special ones - the simplified tax system or the unified agricultural tax.

When combining taxation regimes, separate accounting will need to be kept for each of them.

For example, the main problem when combining the PSN and the general system is the separate accounting of VAT.

VAT received from suppliers for activities carried out under the general tax regime can be deducted when calculating VAT. The tax received for activities carried out under a patent is not deductible. And the “general” VAT must be divided between the regimes in proportion to revenue.

Also, separately, you need to take into account the costs of salaries, insurance premiums and other expenses. That is, expenses incurred on PSN cannot be taken into account in OSN. And to work on the PSN, it is also important not to exceed the limit of permissible income.

The same is true when combined with the simplified tax system and unified agricultural tax. And with this combination, the main thing is to comply with revenue limits.

And there are some subtleties in how to determine income for this, which the Ministry of Finance explains.

What taxes are those who switched to PSN exempt from?

It must be said that an individual entrepreneur who has switched to PSN is exempt from the obligation to pay (clause 10 of Article 346.43 of the Tax Code of the Russian Federation):

personal income tax - in relation to income received from conducting “patent” types of activities;
property tax for individuals - in relation to property used in the “patent” business (with some exceptions).

For reference: we remind you that individual entrepreneurs using PSN, in relation to real estate used in business activities and included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph 2 of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation, are required to pay property tax for individuals.
According to paragraph 11 of Article 346.43 of the Tax Code of the Russian Federation, an individual entrepreneur using the PSN is not recognized as a taxpayer of value added tax, with the exception of VAT payable:

when carrying out types of activities for which the PSN does not apply;
when importing goods into the territory of Russia and other territories under its jurisdiction, including the amount of tax payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region;
when carrying out transactions taxed in accordance with Articles 161 and 174.1 of the Tax Code of the Russian Federation.

An individual entrepreneur using PSN pays other taxes in accordance with the legislation on taxes and fees, and also fulfills the duties of a tax agent provided for by the Tax Code of the Russian Federation (clause 12 of Article 346.43 of the Tax Code of the Russian Federation). The document certifying the right to use PSN is a patent, the form of which (form N 26.5-P) was approved by Order of the Federal Tax Service of the Russian Federation dated November 26, 2014 N ММВ-7-3/ [email protected] “On approval of the patent form for the right to use the patent system taxation."
At the same time, a patent issued to a merchant can be valid both on the entire territory of the corresponding subject of the Russian Federation, and on the territory of one or more municipalities, as indicated by paragraph 1 of Article 346.45 of the Tax Code of the Russian Federation. Information about the territory of validity of the patent is indicated in the patent itself. In this case, the individual entrepreneur has the right to obtain several patents. By virtue of paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation, an individual entrepreneur can acquire a patent for a period of 1 to 12 months inclusive, but only within one calendar year. To obtain a patent, an individual entrepreneur must submit a corresponding application to the tax authority at the place of residence (Clause 2 of Article 346.45 of the Tax Code of the Russian Federation).

How to switch to a patent tax system?

The procedure for switching to a patent is as follows:

Submit an application to the Federal Tax Service at the place of registration of the individual entrepreneur 10 or more working days before you start using the PSN. You can submit your application by mail or electronically. The application form was approved by order dated December 9, 2020 No. KCh-7-3/ [email protected]

2. Five working days after receiving the application, the Federal Tax Service must issue you a patent or notify you of the refusal against receipt.

Why they may refuse:

A type of activity is indicated that is not included in the list of eligible patents.
Incorrect patent expiration date.
You already lost the right to enforce the patent this year, and this is your re-application.
You have patent tax debts.

How long does a patent last?
You can be on this tax system from a month to a year, but within one calendar year. That is, you cannot obtain a patent from March 10, 2021 to March 10, 2022, until a maximum of December 31, 2021. Then you need to get a new patent. As you probably guessed, you can get a patent for less than a month.

Violation of the period of issue and refusal to issue a patent

In paragraph 18 of the Review of the practice of consideration by courts of cases related to the application of Chapters 26.2 and 26.5 of the Tax Code of the Russian Federation in relation to small and medium-sized businesses, approved by the Presidium of the Armed Forces of the Russian Federation on July 4, 2018, sent for information and use in work by the Letter of the Federal Tax Service of the Russian Federation dated July 30, 2018 N KCH-4-7/14643, it is said that violation of the period for issuing a patent can be taken into account when determining the validity period of the patent.
A different approach would mean that, having paid for the patent for the relevant period in full, the taxpayer is deprived of the opportunity to carry out activities in that part of the paid period that falls on the days of delay in issuing the patent. Let us note that the basis for refusal to issue a patent to an individual entrepreneur in accordance with paragraph 4 of Article 346.45 of the Tax Code of the Russian Federation is:

discrepancy in the application for a patent of the type of entrepreneurial activity with the list of types of “patent” activities in respect of which a PSN has been introduced in a constituent entity of the Russian Federation;
indication of the validity period of a patent that does not comply with paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation, that is, the application indicates an incorrect validity period of the patent (a period of less than a month, a period of more than twelve months, a period falling on different years);
violation of the condition for the transition to the PSN established by paragraph 2 of clause 8 of Article 346.45 of the Tax Code of the Russian Federation - that is, if the application was submitted in the same year in which the individual entrepreneur lost the right to use the PSN or voluntarily ceased the activity in respect of which the PSN was applied;
the presence of arrears of tax payable in connection with the application of the PSN;
failure to fill in required fields in the patent application.

According to Article 346.47 of the Tax Code of the Russian Federation, the object of taxation when applying PSN is the potentially receivable annual income of an individual entrepreneur for the corresponding type of business activity, established by the law of the subject of the Russian Federation. Moreover, as a general rule, the maximum amount of annual income potentially receivable by an individual entrepreneur (hereinafter referred to as PVD) cannot exceed 1,000,000 rubles, as indicated by paragraph 7 of Article 346.43 of the Tax Code of the Russian Federation.

Is it necessary (and how) to distribute non-operating income?

As mentioned earlier, non-operating income is taken into account when determining the income limit for the purposes of applying the simplified tax system (clause 1 of article 346.15, clause 4 of article 346.13 of the Tax Code of the Russian Federation) and is not taken into account when determining the same limitation for the purposes of applying the simplified tax system (clause 1 p. 6 Article 346.45 of the Tax Code of the Russian Federation).

Accordingly, non-operating income received only within the framework of the “simplified system” is also not taken into account when determining the income limit when an entrepreneur combines special regimes (paragraph 4, paragraph 6, article 346.45 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated August 30, 2018 No. 03‑11‑ 12/61785).

It is safer to include non-operating income not related to a specific type of activity (in full) in the tax base for the “simplified” tax, since there are no direct instructions about the need to distribute such income between types of activity in Chapter. 26.2, nor in Ch. 26.5 of the Tax Code of the Russian Federation no. Although there is no direct prohibition on such actions either.

We believe that in the situation under consideration, an analogy with the combination of the simplified tax system and a special regime in the form of UTII (which was relevant until 2020 inclusive) is appropriate. This follows from paragraph 7 of Art. 346.26 and paragraph 6 of Art. 346.53 of the Tax Code of the Russian Federation, obliging individual entrepreneurs to keep separate records of property, liabilities and business transactions when combining “imputed” (in our case - PSN) and other types of activities in accordance with the procedure established within the framework of the corresponding taxation regime. That is, when combining the simplified tax system and the PSN, the entrepreneur must organize separate accounting of income and their distribution if division between types of activities is impossible.

One of the options for separate accounting (approved by tax authorities and arbitrators) is the distribution of total non-operating income between types of activities in proportion to the revenue received under the simplified tax system and the patent. Accordingly, if separate accounting is not maintained, it is safer to take non-operating income into account when calculating the “simplified” tax (see Ruling of the RF Supreme Court dated April 12, 2016 No. 303-KG16-2354 in case No. A04-9307/2014).

Maximum size of PVD

By virtue of paragraph 9 of Article 346.43 of the Tax Code of the Russian Federation, the maximum size of the PVD is subject to indexation by the deflator coefficient established for the corresponding calendar year. By Order of the Ministry of Economic Development of the Russian Federation dated October 30, 2018 N 595 “On the establishment of deflator coefficients for 2019”, for the purpose of applying Chapter 26.5 of the Tax Code of the Russian Federation, the deflator coefficient for 2021 was set at 1.518.

Thus, the maximum size of the PVD, which can be established for 2021 by the laws of the constituent entities of the Russian Federation, in the general case cannot exceed 1,518,000 rubles. (RUB 1 million x 1.518). This conclusion is confirmed by the explanations given in the Letter of the Federal Tax Service of the Russian Federation dated January 16, 2015 N GD-4-3/ [email protected] “On the direction of clarifications of the Ministry of Finance of Russia” (together with the Letter of the Ministry of Finance of the Russian Federation dated January 13, 2015 N 03-11- 09/69405).

At the same time, in some cases, constituent entities of the Russian Federation have the right to increase the maximum amount of annual income that an individual entrepreneur can potentially receive. Thus, according to subparagraph 4 of paragraph 8 of Article 346.43 of the Tax Code of the Russian Federation, constituent entities of the Russian Federation can increase the maximum size of the internal income limit, but not more than 3 times, for such types of activities as:

maintenance and repair of motor vehicles and motor vehicles, machinery and equipment (clause 9, clause 2, article 346.43 of the Tax Code of the Russian Federation);
provision of motor transport services for the transportation of goods (passengers) by road (clauses 10, 11, clause 2, article 346.43 of the Tax Code of the Russian Federation);
provision of services for the transportation of passengers (cargo) by water transport (clauses 32, 33, clause 2, article 346.43 of the Tax Code of the Russian Federation);
engaging in medical activities or pharmaceutical activities by a person holding a license for these types of activities (clause 38, clause 2, article 346.43 of the Tax Code of the Russian Federation);
ritual services (clause 42, clause 2, article 346.43 of the Tax Code of the Russian Federation);
funeral services (clause 43, clause 2, article 346.43 of the Tax Code of the Russian Federation).

No more than 5 times for all types of activities for which the PSN is applied, carried out in a city with a population of more than one million people;
And also no more than 10 times for the following types of business activities:

leasing (renting) residential and non-residential premises, dachas, land plots owned by individual entrepreneurs by right of ownership (clause 19, clause 2, article 346.43 of the Tax Code of the Russian Federation);
retail trade carried out through a stationary retail chain with a sales floor area of no more than 50 sq. m. for each object of trade organization (clause 45, clause 2, article 346.43 of the Tax Code of the Russian Federation);
retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network (clause 46, paragraph 2, article 346.43 of the Tax Code of the Russian Federation);
catering services provided through catering facilities with a customer service area of no more than 50 square meters. m for each public catering facility (clause 47, clause 2, article 346.43 of the Tax Code of the Russian Federation).

Do not forget that on the basis of subclause 1.1 of clause 8 of Article 346.43 of the Tax Code of the Russian Federation, regional authorities are vested with the right to establish different levels of traffic rules for each municipal entity or group of them, with the exception of patents for carrying out such types of activities as:

provision of motor transport services for the transportation of goods (passengers) by road (clauses 10, 11, clause 2, article 346.43 of the Tax Code of the Russian Federation);
provision of services for the transportation of passengers (cargo) by water transport (clauses 32, 33, clause 2, article 346.43 of the Tax Code of the Russian Federation);
retail trade carried out through objects of a non-stationary trading network, that is, delivery and carry-out retail trade (clause 46, clause 2, article 346.43 of the Tax Code of the Russian Federation).

And, finally, the subjects of the Russian Federation have the right, on the basis of subparagraph 3 of paragraph 8 of Article 346.43 of the Tax Code of the Russian Federation, to establish the size of the PVD depending on:

average number of employees;
number of vehicles, carrying capacity of the vehicle, number of seats in the vehicle;
the number of separate objects (areas) in relation to the types of business activities specified in subparagraphs 19, 45–48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation;
from the territory of validity of patents, determined in accordance with subclause 1.1 of clause 8 of Article 346.43 of the Tax Code of the Russian Federation.

According to paragraph 1 of Article 346.48 of the Tax Code of the Russian Federation, the tax base when applying the PSN is defined as the monetary expression of the potential annual income for the type of patent activity established for the calendar year by the law of the subject of the Russian Federation. At the same time, paragraph 2 of Article 346.48 of the Tax Code of the Russian Federation stipulates that the amount of internal tax established for a calendar year by regional law is applied in the next calendar year (following calendar years), unless it is changed by the law of the subject of the Russian Federation.

Rights and rules

Self-employed citizens are those individuals who do not hire other workers to carry out their activities. Thanks to a patent, they can legally work without registering as an individual entrepreneur and conduct simplified accounting activities.

This document is intended for:

tutors;
masters;
taxi drivers;
seasonal agricultural workers.

It is worth noting that a detailed list of professions has not yet been compiled and may vary depending on the region. To find out whether it is possible to obtain a patent in your case, contact the tax office at your place of registration. The document is issued for a certain period, after which the entrepreneur is deregistered. Please note: the patent is valid only in the region of registration of the citizen.

Having this document exempts you from paying taxes, but you agree to regularly pay insurance premiums.

In 2021, new changes came into force regulating the rules for obtaining a patent without registering an individual entrepreneur. To obtain this document, you need to submit a corresponding application to the tax office. Along with it, confirmation is submitted that you are not registered as an individual entrepreneur. The cost of reviewing documents and a patent is 1000 rubles .

However, if you are registered in one region and plan to operate in another, difficulties will arise during registration. The fact is that a patent is valid only at the place of registration and is issued exclusively by the tax authorities in that region. It is believed that in 2021, changes will be made to the bill to regulate this nuance.

Tax features of Crimea and Sevastopol

According to the laws of the Republic of Crimea and the federal city of Sevastopol, the tax rate for the period 2017–2021 can be reduced for all or certain categories of taxpayers to 4%.
In addition, regional authorities have the opportunity, from January 1, 2015 to January 1, 2021, to introduce so-called two-year tax holidays (that is, a zero rate) in their territories for certain categories of entrepreneurs. By virtue of paragraph 3 of Article 346.50 of the Tax Code of the Russian Federation, regions can provide such a benefit to businessmen conducting business in the production, social and (or) scientific spheres, as well as in the field of consumer services to the population, who were first registered after the entry into force of the regional law introducing a zero rate. At the same time, the laws of the constituent entities of the Russian Federation may also establish restrictions on the use by the above taxpayers of a tax rate of 0%, including in the form of:

restrictions on the average number of employees;
restrictions on the maximum amount of income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, received by an individual entrepreneur when carrying out a type of business activity in respect of which a tax rate of 0% is applied.

In case of violation of the restrictions on the application of a tax rate of 0%, established by Chapter 26.5 of the Tax Code of the Russian Federation and the law of the constituent entity of the Russian Federation, the individual entrepreneur is considered to have lost the right to apply the zero rate and is obliged to pay tax at “his” rate for the tax period in which these restrictions were violated. This is indicated by paragraph 3 of Article 346.50 of the Tax Code of the Russian Federation. If an individual entrepreneur receives a patent for a period of less than 12 months, the tax is calculated by dividing the amount of the PVD by 12 months and multiplying the result by the number of months of the period for which the patent was issued.

How much does a patent cost for an individual entrepreneur?

Before purchasing a permit, it is important to calculate its exact cost. Based on the data obtained, you can compare whether it is profitable to work under the PSN or whether it is easier to use another tax regime. One of the features of the patent system is the upfront payment of the cost of permission. The contribution amount is calculated not based on the actual income received, but on the potential income. The amount of expected revenue is determined by local legislation for each specific type of activity.

In addition to the expected income, other indicators influence the cost of the permit:

validity period of the document;
number of employees;
number of vehicles;
presence of several retail outlets.

Tax calculation procedure

The cost of a certain type of patent for an individual entrepreneur for 2021 depends on the basic income, the amount of which is calculated individually for each type of business in a particular region, as well as the calendar period for which the permit is issued. The annual tax rate is fixed at 6%. Based on this, the calculation formula will look like this:

SP = BD x 6%, where;
SP – patent cost;
DB – basic profitability.

Provided that the individual entrepreneur acquires a permit for a period of less than one year, the result obtained is divided by 12 (the number of months in the year), and then multiplied by the required number of periods:

SP = BD x 6% / 12 x KM, where;
SP – patent cost;
BD – basic profitability;
KM – number of months.

Example:

A businessman from Moscow plans to repair shoes in 2021. The basic profitability according to the law is 660 thousand rubles. The cost of a permit for a year will be:

660,000 x 6% = 39,600 rub.

If the activity falling under the patent, the individual entrepreneur will be carried out for only 6 months, the result obtained must be divided by 12 and multiplied by 6:

39,600 / 12 x 6 = 19,800 rub.

If it is difficult to make the calculation yourself, you can use the online calculator located on the official portal of the Federal Tax Service. It can be used by any citizen who wants to obtain information about the cost of a patent, regardless of whether it is registered or not. The scheme of working with the calculator does not cause any particular difficulties and consists of filling out the following fields:

Period. The calendar year in which the business is expected to be conducted is selected.
Period of use. Here you enter the number of months per year during which the entrepreneur will work.
Federal Tax Service. You must select the name of the tax office, for example, 77 - Moscow city.
Municipality. The specific area in which the business will be conducted is determined.
Kind of activity. From the list you must select the direction in which the merchant will work.
Meaning. Filled in when selecting certain types of activities, for example, to indicate the number of trade objects, etc.
Calculate. After filling out all the fields, you need to click the “Calculate” button, after which the program will issue the amount required for payment.

Example:

Knitting slippers
Stuffed peppers in the oven - recipes with photos.
Curd dough - recipes with photos. How to make shortbread, yeast or puff pastry from cottage cheese step by step

An entrepreneur from Moscow plans to engage in rental services in 2018 for 7 months. Enter data:

period – 2018;
period of use – 07;
Federal Tax Service - 77 - Moscow city;
municipal formation - for example, Administration of the municipal formation of Tverskoy;
type – rental services.

After clicking the “Calculate” button, information will appear on the screen that the cost of the patent for this period is 34,650 rubles, and the tax is paid in two parts:

RUB 11,550 – within 90 calendar days from the date of issue of the patent;
RUR 23,100 - until the permit expires.

Tax holidays

Russian legislation may establish a zero tax rate – tax holidays. A free patent is issued for a period of 2 years from the date of opening your own business, provided that:

a citizen is registered as an individual entrepreneur for the first time;
activities are carried out in the social, scientific and production spheres, including the provision of consumer services to the population.

Tax holidays are in effect until 2021. In addition, for merchants engaged in business in the Republic of Crimea and the city of Sevastopol, until 2021, the tax contribution rate for all types of commercial activities or individual positions can be reduced to 4% (instead of the legally established figure of 6%). Such a relaxation for individual entrepreneurs is recorded in the Tax Code of the Russian Federation - clause 2 of Art. 346.5.

Reduction of tax on the amount of expenses for cash register equipment

Chapter 26.5 of the Tax Code of the Russian Federation provides the opportunity for individual entrepreneurs using PSN to reduce the amount of tax by the amount of expenses for the acquisition of cash register equipment (hereinafter referred to as cash register equipment) in the manner and amount established by paragraph 1.1 of Article 346.51 of the Tax Code of the Russian Federation.

Thus, individual entrepreneurs using PSN have the right to reduce the amount of tax by the amount of expenses for purchasing a cash register, which includes the costs of purchasing a cash register, a fiscal drive, the necessary software, performing related work and providing services (services for setting up a cash register and others), in including the costs of bringing the CCP into compliance with the established requirements, in the amount of no more than 18,000 rubles. for each copy of the CCT.

At the same time, as a general rule, entrepreneurs have the right to reduce the amount of tax by the amount of expenses in the above-mentioned amount, provided that the specified cash register is registered with the tax authorities in the period from 02/01/2017 to 07/01/2019.
This does not apply to individual entrepreneurs carrying out activities provided for in subparagraphs 45–48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation and having employees with whom employment contracts were concluded on the date of registration of the cash register in respect of which the tax amount is reduced. The named persons have the right to reduce the amount of tax by the above amount of expenses (in the amount of no more than 18,000 rubles for each copy of a cash register), subject to registration of the corresponding cash register from 02/01/2017 to 07/01/2018 (paragraph 2, clause 1.1, article 346.51 Tax Code of the Russian Federation). Tax payment is carried out by entrepreneurs using PSN at the place of registration with the tax authority. Moreover, according to the general rule of paragraph 2 of Article 346.51 of the Tax Code of the Russian Federation, individual entrepreneurs must pay tax within the following deadlines:

if the patent was received for a period of up to 6 months (that is, from 1 to 5 months inclusive) - in the amount of the full amount of tax no later than the expiration date of the patent;
if the patent was received for a period of 6 months to a calendar year (that is, 6 months or more):

in the amount of 1/3 of the tax amount no later than 90 calendar days after the patent comes into effect;
in the amount of 2/3 of the tax amount no later than the expiration date of the patent.

How can I pay for a patent?

To pay, you need to know the details of the tax office that issued your patent. The payment method depends on the patent term:

Less than six months. If you have received a patent and it will be valid from 1 to 6 months, then you need to pay for it in full before its expiration date.
From six months to a year. If you are allowed to remain on a patent for 6–12 months, then you can pay for it in two tranches: you pay a third within up to 90 days, and the rest until the end of the patent.

Reducing the amount of personal income tax upon loss of the right to personal income tax

Chapter 26.5 of the Tax Code of the Russian Federation allows entrepreneurs who have lost the right to use PSN to reduce the amount of personal income tax (the amount of tax paid when applying the simplified tax system, unified agricultural tax) by the amount of tax paid in connection with the use of PSN.
Similar explanations on this matter are given in Letter of the Ministry of Finance of the Russian Federation dated August 29, 2017 N 03-11-12/55456. According to paragraph 8 of Article 346.45 of the Tax Code of the Russian Federation, an individual entrepreneur is obliged to declare to the tax authority the loss of the right to apply the PSN on the grounds specified in paragraph 6 of the said article, or the termination of business activities in respect of which the PSN is applied. In this case, he must notify the tax authority within 10 calendar days from the date of the occurrence of the circumstance that is the basis for the loss of the right to the PSN, or from the date of termination of the business activity in respect of which the PSN was applied.

An individual entrepreneur who has lost the right to use the PSN or has ceased business activities in respect of which the PSN was applied, before the expiration of the patent, has the right to again switch to the PSN for the same type of business activity no earlier than the next calendar year.

An application for loss of the right to use the PSN is submitted to any of the tax authorities with which the entrepreneur is registered as a taxpayer using the PSN, at the choice of this entrepreneur, indicating the details of all existing patents that have not expired on the date of filing the specified application. The form of this application was approved by Order of the Federal Tax Service of the Russian Federation dated April 23, 2014 N ММВ-7-3/ [email protected] “On approval of the application form for the loss of the right to use the patent taxation system and the transition to a general taxation regime.” The format for submitting an application for loss of the right to use the patent taxation system and for the transition to a general tax regime (form N 26.5-3) in electronic form was approved by Order of the Federal Tax Service of the Russian Federation dated August 27, 2014 N MMV-7-6/ [email protected]
According to the article 346.52 of the Tax Code of the Russian Federation, an individual entrepreneur using the PSN does not submit a tax return to the tax authority, however, he is not exempt from maintaining tax records. This is primarily due to the possibility of losing the right to use PSN. As stated in paragraph 1 of Article 346.53 of the Tax Code of the Russian Federation, taxpayers, in order to control the level of income, keep records of sales income received in the implementation of types of business activities for which the PSN is applied, in the income book of the individual entrepreneur applying the PSN. The form and procedure for filling out the specified book are approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 N 135n “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and their procedure filling".

How to reduce the patent on contributions

To reduce the tax on contributions under the simplified tax system, we submit a tax return, but the patent does not provide for declarations. To enable patent holders to reduce their tax, the Federal Tax Service has developed a special notification form - Federal Tax Service letter dated January 26, 2021 No. SD-4-3/ [email protected] The notification consists of a title page and two sections. Submit one notification at once for all patents from one inspection whose value you want to reduce.

The submission deadline has not been confirmed. If you have already paid for the patent and did not take into account the deduction, the overpayment of tax will be returned or counted against future payments. Send the notification to the tax office where you are registered as a patent payer and to which you pay this tax.