In 2021, the amount of advance personal income tax payments for a work patent will change - how much to pay for a patent for migrants in 2021

The patent system (remember the abbreviation PSN) is one of the special regimes for entrepreneurs. Unlike the simplified tax system, it is available only to individual entrepreneurs and has a number of concessions, for example, the lack of reporting. A patent replaces taxes on property, value added and income of individuals.

The patent system has existed since 2013. Before this, entrepreneurs were on the simplified tax system on a patent basis.

The essence of this system is that the individual entrepreneur receives a patent and does not pay part of the taxes. If, for example, you received a patent for the provision of logistics services, then you do not need to pay income tax on this activity. For other types of activities (if any), a different taxation system is applied. PSN is described in detail in Chapter. 26.5 Tax Code of the Russian Federation.

Attention! The patent applies to business only in the territory where the individual entrepreneur is registered. To work on a patent at the place of business, you need to submit an application to the local patent department of the Federal Tax Service.

For how long and how to obtain a patent

A patent can be obtained for a period of 1 to 12 months and only within a calendar year.
Those. It is impossible to obtain a patent from June 15, 2017 for 12 months, only for 6. In addition, you cannot obtain a patent for an incomplete month, for example, for 6 months and 15 days. To obtain a patent, an individual entrepreneur submits an application to the inspectorate in the form established by orders of the Federal Tax Service of the Russian Federation. The application must be submitted no later than 10 days before the start of application of the patent system. Important: the period here is calculated in calendar days, not working days. The patent will indicate the date from which activity on this taxation system begins. It doesn't have to be the 1st of the month. If a patent for 6 months was issued on May 10, 2021, then the last day of its validity is November 9, 2021, and from November 10 its validity ceases. The Ministry of Finance of Russia speaks about the start and end dates of activities on the PSN in letter dated December 16, 2015 No. 03-11-12/73621.

Who can apply the patent tax system?

Only individual entrepreneurs who bought a patent or several patents in the prescribed manner. The patent system is available for different types of activities.

Who is the patent tax system suitable for:

• software developers;
• to retailers in areas not exceeding 150 m2;
• catering representatives;
• owners of beauty salons and hairdressers;
• landlords;
• workshops for repairing/sewing clothes, shoes or household appliances;
• parking lot owners;
• private tutors who receive official payment;
• language schools and translators, etc.

All types of activities are described in Art. 346.43 Tax Code of the Russian Federation. But constituent entities of the Russian Federation have the right to expand this list, so also read the regional legislation on PSN.

There are also restrictions on the use of a patent. Entrepreneurs who conduct business under a partnership agreement or under a property trust agreement, are engaged in wholesale trade, provide credit and financial services, or make transactions with securities will not be able to switch to the PSN. There are also a number of restrictions on physical indicators:

• for retail trade - the sales floor area should not exceed 150 m² for each facility;
• for catering - the area of ​​the service hall should not be more than 150 m²;
• for cargo and passenger transportation - the individual entrepreneur should not own more than 20 cars.

Regions may introduce additional restrictions on physical indicators. For example, individual entrepreneurs who have 15 vehicles for transporting goods should not be allowed to buy a patent.

Excise goods listed in paragraphs cannot be sold on a patent. 6-10 p. 1 tbsp. 181 of the Tax Code of the Russian Federation, and some types of goods subject to mandatory labeling: medicines, shoes and fur products. Beer and cigarettes can be sold.

Loss of patent rights

From January 1, 2021, there have been changes to the list of grounds for loss of the right to use PSN. Thus, if previously failure to pay taxes on time in connection with the use of PSN was the basis for switching to OSNO, now there is no such need. In 2021, the grounds for losing the right to a patent are as follows:

• if since the beginning of the calendar year its income from sales has exceeded 60,000,000 rubles;
• if during the tax period the average number of employees exceeded 15 people.

In addition, if an entrepreneur loses the right to use PSN in 2021, he is not obliged to use OSNO. The individual entrepreneur will apply the taxation system that he had before the transition to the PSN (OSNO, simplified tax system or unified agricultural tax).

If an individual entrepreneur loses his patent, it can be applied again in relation to the same type of activity only from the next calendar year.

Application of CCT and BSO

As a general rule, with PSN, you can not use cash register equipment for cash payments, issuing a document with the required details at the request of the client (buyer).
However, this rule does not always apply. In particular, from March 31, 2017, individual entrepreneurs on PSN are required to use cash registers when selling alcoholic products (beer also refers to alcohol). No exceptions have been made for anyone.

When providing services to the public, instead of using CCP, a strict reporting form (SRF) is issued. In this case, the BSO is issued not at the client’s request, but to all clients paying in cash. The Ministry of Finance repeatedly reminded about this in its letters (No. 03-11-06/2/1651 dated 01/20/2016, No. 03-01-15/33694 dated 08/19/2013). The Supreme Court shares the same point of view (resolution No. 307-AD16-8841 of October 31, 2016).

Results

The payment for a patent, on which an individual entrepreneur has the right to choose to work if certain criteria are met, is a budget payment (analogous to a tax).
When paying for a patent, in the payment document, as for other taxes, you need to indicate the BCC. Depending on the scale of the region of activity, its importance varies. At the same time, we must remember that individual entrepreneurs may also have other budget payments (insurance premiums for themselves, insurance premiums and personal income tax on employee income). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

List of regional laws on PSN as of May 2017