Law No. 53 of October 31, 2012 “On the patent taxation system”

Law of Moscow dated October 31, 2012 N 53 “On the patent taxation system”

Article 1. The amount of annual income potentially received by an individual entrepreneur

Establish the amount of annual income potentially received by an individual entrepreneur by type of business activity in respect of which the patent tax system is applied:

Note. Renting an apartment together with a parking space in the underground parking lot of the same building is considered one separate object.

Article 2. Final provisions

1. This Law comes into force on January 1, 2013, but not earlier than one month from the date of its official publication.

2. Moscow City Law No. 52 of October 29, 2008 “On a simplified taxation system based on a patent” must be declared invalid.

Moscow, Moscow City Duma October 31, 2012 N 53

The cost of a patent for self-employed citizens who are not individual entrepreneurs in 2021

To do this, you need to register your activities with the tax office.

Until 2021, it is planned to register the employed population on a voluntary basis. Afterwards, the methods for identifying “evaders” and their punishment for concealing income will be toughened. And patents will be issued forcibly. Patents for self-employed citizens in 2021 will be issued only after official registration with the Federal Tax Service.

The state promises to equate document holders to individual entrepreneurs and provide certain benefits:

• Checks are issued through the program; no cash register is needed.
• There is no accounting.
• Obtaining a patent gives its owner certain rights: he can advertise and conduct legal business activities.
• Reporting is generated and transmitted through the application based on financial receipts from current accounts. Filing a quarterly return is excluded.

Important!

The validity period of the permit is from one month to a year. After this time has expired, a new patent must be purchased. In relation to foreign citizens, the patent system has proven itself to be the best.

Therefore, similar employment conditions were introduced for Russians who are illegal entrepreneurs.

Article 217, paragraph 70 of the Tax Code of the Russian Federation identifies several types of activities available to the self-employed population, by registering which citizens are exempt from paying mandatory payments to the budget:

1. Care and supervision of minor children and the elderly.
2. Providing tutoring services.
3. Construction and repair work.
4. Help with housekeeping.

Holders of other professions, when carrying out entrepreneurial activities, will have to pay taxes and fees in full.

In the future, the list of activities permitted for self-employed people is planned to be expanded. It will include:

1. Shoe repair and sewing workshops.
2. Private grazing services.

Document overview

A new version of the Law on the Patent Tax System has been approved.

The patent system covers 65 types of business activities. The list includes a number of activities that were not previously covered by the patent system, including services of photo studios, photo and film laboratories; maintenance and repair of motor vehicles and motor vehicles, machinery and equipment; provision of services for the transportation of passengers and cargo; services for the repair and production of spectacle optics; retail trade carried out through a stationary retail chain with a sales floor area of ​​no more than 50 sq. m for each trade organization facility, etc.

The amount of potential annual income for each type of business activity for which the use of a simplified taxation system based on a patent is permitted has been established.

The law comes into force on January 1, 2013, but not earlier than one month from the date of its official publication.

www.garant.ru

What is turnover for an individual entrepreneur?

First, I would like to clarify that we are not talking about profit. Turnover refers to the gross income of an entrepreneur, that is, the total amount that can be seen from the movement of funds. That is, it will also include expenses.

It often happens that the tax regime is applied to a certain type of activity. For example, an entrepreneur combines the simplified tax system and the OSNO. In this case, the turnover of an individual entrepreneur must be calculated only for the type of activity in relation to which the simplified tax system is used.

Law No. 53 of the city of Moscow on the patent taxation system

Since 2013, the patent taxation system has replaced the simplified regime for activities using a patent, previously adopted at the federal level, thereby repealing Moscow City Law No. 52 of October 29, 2008. Similar regulations have been adopted everywhere in other regions of our country. Why was it necessary to adopt regional laws?

The whole point is that Art. Chapter 1 26.5 of the Tax Code of the Russian Federation obligated regional authorities to implement federal requirements through the laws of the constituent entities. In addition, Russian regions received the right to (clause 8 of Article 346.43 of the Tax Code of the Russian Federation):

• differentiation of types of activities on a patent, if such differentiation is present in the OKVED or OKP directories (subparagraph 1);
• division of the territory of activity according to the level of profitability (subclause 1.1);
• addition to the list of types of patent activities in the field of consumer services (subparagraph 2);
• establishing the dependence of the level of profitability on the number of employees, units of transport (or its carrying capacity), the number of objects used and on the territory of the patent (subclause 3);
• an increase in basic profitability by 3, 5 or 10 times for a number of activities (subclause 4);
• establishing a maximum amount of potential income (with the exception of those types of activities for which the use of increasing coefficients for basic profitability is permitted), but not exceeding the amount of 1 million rubles, adjusted by the deflator coefficient established for the corresponding year (clauses 7 and 9 Article 346.43 of the Tax Code of the Russian Federation).

For information on what deflator coefficient is in effect for PSN in 2016 and 2021, read the material “Deflator coefficients have been established for 2021”.

Thus, each regional regulatory law on the patent taxation system acts as the main instrument for the implementation of Chapter. 26.5 of the Tax Code of the Russian Federation at the local level, its amendments and additions. For this purpose, Moscow city law No. 53 dated October 31, 2012 was signed, which was repeatedly amended after it came into effect. The need to make changes was dictated by updating the test in Ch. 26.5 of the Tax Code of the Russian Federation, as well as the practical application of the opportunities provided to the constituent entities of the Russian Federation in terms of differentiating types of activities and establishing their profitability.

Patent review without IP registration

However, this does not exempt the entrepreneur from maintaining an accounting book. After depositing your income, the document must be submitted to the tax office for verification.

Thus, patent holders come under strict government control. Starting from 2021, you can obtain a patent without registering an individual entrepreneur. Please note: this opportunity is available only to those entrepreneurs who independently carry out their activities, without hiring employees.

Every year PSN undergoes positive changes. A patent without registration of an individual entrepreneur in 2021 includes 47 types of activities. In 2021, this taxation system will completely replace UTII.

To obtain a patent, you need to submit an application to the INFS.

If you want to apply for it for next year, you can submit your application from December 1st.

On its basis, a patent is issued, the owner of which is automatically registered as a self-employed person.

This status is retained for the duration of the patent. One of the best ways to reduce is to register a business through the MFC. Find out what the procedure for registering an individual entrepreneur with the Pension Fund looks like step by step from. Payment is made in accordance with the specified deadlines. Thus, if the patent term is 6 months or less, then payment must be made during this period, but not later than the end of the term.

If the patent is valid for 6-12 months, then the payment is divided into two parts: a third for 3 months, and the rest until the end of the term.

It is worth noting that the cancellation of individual entrepreneur registration is an undoubted advantage for promoting the new taxation system. However, this innovation will not please all self-employed citizens. The fact is that the total amount of insurance premiums and expenses for a patent is 20,700 rubles.

Such deductions will be a strong blow to the wallets of entrepreneurs operating in small towns or villages, as well as those whose income is seasonal.

It is expected that the new tax system will attract freelancers who may well pay for the patent and related expenses, but did not register an individual entrepreneur in order to avoid liability for obligations with all their property

2021 changes to the patent tax system law

The latest changes to the law on the patent tax system were made by Moscow City Law No. 36 dated November 23, 2016, which came into force on January 1, 2017. They led to:

For information on how to calculate the cost of a patent based on basic profitability, read the article “Basic profitability under the patent tax system in 2021.”

Be the first to know about important tax changes

nalog-nalog.ru

Moscow city law on the patent taxation system for 2018

October 31, 2012

ABOUT THE PATENT SYSTEM OF TAXATION

(As amended on November 23, 2016 N 36)

This Law, in accordance with Chapter 26.5 of the Tax Code of the Russian Federation, introduces a patent taxation system on the territory of the city of Moscow and establishes the amount of annual income potentially received by an individual entrepreneur by type of business activity.

Article 1. The amount of annual income potentially received by an individual entrepreneur

Types of business activities

Potentially receivable annual income (thousand rubles)

Repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear

Shoe repair, painting and sewing

Hairdressing and beauty services

Dry cleaning, dyeing and laundry services

Manufacturing and repair of metal haberdashery, keys, license plates, street signs

Repair and maintenance of household electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products, replacement of batteries in electronic watches and other devices

Services of photo studios, photo and film laboratories

Maintenance and repair of motor vehicles and motor vehicles, machinery and equipment (the amount of potential annual income for:

one individual entrepreneur;

one employee)

Provision of services for the transportation of goods by road (the amount of potential annual income per vehicle):

1) cars with a carrying capacity of up to 3.5 tons (inclusive)

2) cars with a carrying capacity of over 3.5 tons up to 5.0 tons (inclusive)

3) vehicles with a carrying capacity of over 5.0 tons up to 10.0 tons (inclusive)

4) vehicles with a carrying capacity of over 10.0 tons

Provision of services for the transportation of passengers by road (the amount of potential annual income per vehicle):

1) cars with up to 5 seats (inclusive)

2) cars with a number of seats from 6 to 8 (inclusive)

3) cars with a number of seats from 9 to 16 (inclusive)

4) cars with more than 16 seats

1) without hiring employees

2) involving from 1 to 15 (inclusive) employees

Repair of housing and other buildings

Production of installation, electrical, sanitary and welding works

Services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing

Services for training the population in courses and tutoring

Services for supervision and care of children and the sick

Services for receiving glassware and secondary raw materials, excluding scrap metal

Leasing (hiring) of residential premises, dachas, land plots owned by an individual entrepreneur on the right of ownership (the amount of potential annual income for one separate object):

1) up to 50 sq. meters (inclusive), located in:

b) districts and settlements included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of the city of Moscow, Northern of the North-Eastern administrative district of the city of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of the city of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Northern Butovo and Yuzhnoye Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow

1.1) over 50 sq. meters up to 75 sq. meters (inclusive), located in:

a) areas included in the Central Administrative District of Moscow

c) districts included in the Northern (except for the Molzhaninovsky district), North-Eastern (except for the Northern district), Eastern (except for the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (except for the Nekrasovka district), Yuzhny, South-Western (except for the Northern Butovo and Yuzhnoye Butovo districts), Western (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-Western (except for the Mitino and Kurkino districts) administrative districts of the city of Moscow

k-aydit.ru

Services for legal entities on a patent: violation of the principles of equality and legal certainty?

REPORT AT THE CONFERENCE “TAX LAW IN DECISIONS OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION”

Nefedeva Evgenia Aleksandrovna , lecturer at the Department of Constitutional, Administrative and Municipal Law, Buryat State University. Dorji Banzarova

The patent tax system (hereinafter referred to as PSN) was introduced into the Tax Code of the Russian Federation in 2013[1]. It refers to special tax regimes and is aimed at supporting the smallest entrepreneurs.

Over the seven years of existence of this taxation system, some arbitration judicial practice has developed. In turn, the Constitutional Court of the Russian Federation for the first time issued a resolution to consider the dispute on the merits, where the subject of consideration was the procedure for applying the PSN. The remaining decisions are represented by five refusal rulings of the Constitutional Court[2], the first of which was issued five years ago. This is also due to the fact that PSN is the youngest special tax regime in the Tax Code.

Therefore, the decision on the complaint of an entrepreneur from the Murmansk region [3] (hereinafter referred to as Resolution No. 22-P) can be called landmark. It demonstrates that not everything is so simple in the application of this special regime and the judicial practice of the highest authorities on it is only just beginning to take shape.

This fact is confirmed by the fact that already in the first three months after the introduction of the PSN, the Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry of Finance) managed to issue 11 letters of clarification. The main problem that was raised by entrepreneurs was the types of activities from the “household services” section of the now canceled All-Russian Classification of Services to the Population (hereinafter referred to as OKUN)[4] and their possibility of application in the provision of services on the PSN to legal entities.

We attempted to challenge these clarifications of the Ministry of Finance in the Supreme Arbitration Court of the Russian Federation in the manner of preliminary regulatory control. Then the judges issued a refusal ruling[5] on the lack of jurisdiction of this dispute to the court, but in its ruling the court indicated that the disputed letters do not meet the criteria allowing them to be recognized as normative legal acts, do not establish legal norms (rules of conduct) mandatory for an indefinite circle of people

In this article, we would like to draw the attention of readers to the fact that problems with the enforcement of the rules on PSN remain. After a significant period of time, it can be confidently stated that there is an urgent need for a constitutional and legal interpretation of certain provisions of Chapter 26.5 of the Tax Code.

Subjects of tax legal relations are forced to turn to tax principles precisely when the tax norm is so vague and so broadly interpreted that a certain basis (foundation) is needed that will keep the framework of its interpretation within the established generally accepted legal limits and will comply with the Constitution of the Russian Federation.

The first part of the Tax Code was introduced in 1999. As we know, the code was created on the legal positions of the Constitutional Court expressed earlier.

Therefore, we can safely say that Article 3 of the Tax Code is a kind of development of the constitutional principles of tax legislation, incorporating not only the provisions of Article 57 of the Constitution, but also the fundamental rights and freedoms set out in the first chapters of the Constitution.

In the resolution No. 22-P we are considering, the Constitutional Court bases its legal position on the following principles: equality and economic justification. But we would like to touch upon another principle in this article - the principle of legal certainty, which, it seems to us, is also inextricably linked with the previous principles.

I. Principle of equality (non-discrimination) and economic justification

So, the essence of the dispute was that, by introducing the PSN in the Murmansk region in relation to the type of activity “Renting out real estate objects,” the legislator did not define one of the key elements of taxation - the object, its physical indicator. It was not clear on what basis the tax should be calculated. Based on the number of real estate properties, based on the area of ​​the property, or in general on the number of lease agreements concluded by the entrepreneur.

And the court in Resolution No. 22-P reliably notes that the owner of a shopping center who has leased several thousand square meters of space will pay hundreds of times less tax than an entrepreneur who rents out several apartments. In this case, the income of the first and the income of the second will differ by an order of magnitude.

As a result, the Constitutional Court expresses the following legal position: “ the absence in the contested norms of the Law of the Murmansk Region “On the Patent System of Taxation in the Murmansk Region” of criteria for determining objects (areas) as separate for the purpose of establishing the amount of potential annual income not only indicates a gap in legal regulation, but also leads , taking into account the law enforcement practice of filling this gap, to a violation of the principles of equality of taxation and the economic basis of the tax .”

Similar gaps and ambiguity in the rules appear before law enforcement officials when resolving another issue regarding PSN:

Is it possible to provide services to legal entities on PSN?

To do this, let’s take for consideration different versions of subclause 2 of clause 8 of Article 346.43 of the Tax Code (Table 1):

Table 1

So, if the taxpayer meets the criteria established by Chapter 26.5 of the Tax Code, namely:

• is an individual entrepreneur;
• does not have employees, or their number does not exceed 15 people;
• intends to carry out the types of activities established by the chapter on PSN, then he can safely apply to the tax authority to obtain a patent.

The main dispute that arises with the tax authorities about the legality of using PSN is the type of activity. The permitted types of activities, 63 of them, are directly listed in paragraph 2 of Article 346.43 of the Tax Code (hereinafter referred to as the Main List). Here, both the Ministry of Finance and the courts clearly agree that the types of activities can be used when providing services to legal entities.

And then, in paragraph 8 of Article 346.43 of the Tax Code, the legislator empowered the constituent entities of the Russian Federation to differentiate types of activities from the Main List (according to OKUN/OKVED) or introduce additional types of activities from the “household services” section according to OKUN (from 2021 OKVED2).

Based on the literal interpretation of subclause 2 of clause 8 of Article 346.43 of the Tax Code, subjects of the Russian Federation, in addition to the types of activities from the Main List, may additionally provide for PSN in relation to other types of activities if they are listed in the “household services” section of the OKUN Classifier. And here we are faced with a number of the following controversial legal issues.

1. There is no concept of “household services”

Nowhere in Chapter 26.5 of the Tax Code is there a concept of what “household services” are. We do not find this concept in the Civil Code of the Russian Federation, which the Ministry of Finance so readily refers to in its explanations on PSN.

The concept of “household services” was also not in OKUN itself. We find this concept only in Chapter 26.3 of the Tax Code of the Russian Federation, which regulates the special tax regime “Single tax on imputed income”. However, in Chapter 26.5, dedicated to PSN, there is not a single reference to the norms of Chapter 26.3 of the Tax Code, as well as the relationship with the specified special regime.

These are two different special modes, each using their own concepts. The concept of “household services” is absent in Chapter 26.5.

So, we find this concept exclusively in the chapter on UTII, Article 346.27 of the Tax Code, and until January 1, 2017, this concept sounded like this:

“household services are paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture and the construction of individual houses .”

But even if we use the specified concept contained in Chapter 26.3 by analogy (since we do not find such a concept in any other laws) for PSN, then such activities as the production of furniture and the construction of houses are not a household service.

Back in 2009, in the arbitration practice of the Ural District in case No. A60-15313/2009, the arbitration courts of all three instances made an unequivocal conclusion that the production of furniture is not a household service and is rightfully excluded from the concept of household services from 01.01.2009 in the chapter on UTII.

The decision dated July 22, 2009 in case No. A60-15313/2009 states that “an analysis of the legal norms of the Code that related the manufacture of furniture to the provision of household services to the population allows us to conclude that there are uncertainties and ambiguities regarding the definition of this service in the legal sense for the purposes of taxation. This circumstance is due to the fact that, unlike such household services for the population, such as, for example, repair of household appliances, cleaning of premises, etc., that is, those services the result of which does not have a material expression, the manufacture of furniture is inextricably linked with the result itself - the product. In the latter case, it is impossible to determine the line where the work of making furniture ends and the product appears”[6].

This, in the opinion of the court, is evidenced by the fact that since 01/01/2009, in Article 346.27 of the Tax Code, which defines the concept of household services for tax purposes, it is separately stated that services, for example, for the manufacture of furniture, do not qualify as such. Those. in the understanding in which UTII could be applied, furniture manufacturing services and housing construction services were not classified as household services.

And 88% of disputes in arbitration courts as of July 31, 2019 were related specifically to the construction (repair) of housing and other buildings or the manufacture of furniture for legal entities.

2. Activity codes are ambiguous

Let us turn to the OKUN Classifier itself and the section “Household Services” or to the new OKVED2 codes, which by order of the Government of the Russian Federation were classified as household services[7].

The position of law enforcement agencies is that household services are household contract services provided exclusively to the population for household needs.

But in the OKVED codes classified as household services, one can find a lot of types of activities that, either in a literal interpretation or in their practical application in life, cannot be provided to the population. Let's list just a few of them:

table 2

This list of OKVED codes classified as “household services”, but not essentially them, can be continued endlessly. The conclusion suggests itself is that OKUN or OKVED are just classifiers, codes with the names of types of activities that are placed in certain sections or groupings. Their purpose is a statistical classification of economic activities in the European Economic Community. And to say that these services can be provided exclusively to the population for their domestic needs contradicts the laws of logic and indicates only a formal interpretation of the rules on PSN without searching for the real meaning laid down by the legislator.

3. Regulation of PSN at the regional level

At the regional level, the regulation of PSN is even more ambiguous. If we turn to the laws of some constituent entities of the Russian Federation, where the PSN was introduced, then in the wording of the laws we can see that the subject actually introduces an additional list of types of business activities related to household services.

Thus, Article 2 of the Law of the Sakhalin Region dated October 12, 2012 No. 93-ZO “On the patent taxation system in the Sakhalin Region” reads as follows:

“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 patent taxation system is applied:

services for the preparation of documents and other services to support office activities ; copying and duplicating services for individual orders of the population; services for fireworks, light and sound shows; other cleaning and janitorial services not included in other groups; sweeping and snow removal services; services in the field of physical culture and health activities”[8].

That is, in the Sakhalin region, in addition to the types of activities that were established in the Main List of Activities in paragraph 2 of Article 346.46 of the Tax Code of the Russian Federation, an additional list of types of activities related to household services was also introduced.

Please pay attention to the first type of activity in this regional law: “document preparation services and other office support services.” What is an office? In the explanatory dictionary of S.I. Ozhegov "Office - office, stationery." Those. Translating this concept into modern language, an office is a company premises where papers are processed and clients are received. The type of activity that is included in the additional list is located and belongs to the section “household in connection with the complaint of citizen I.D. Ushakova".

[11] Resolution of the Constitutional Court of the Russian Federation dated February 20, 2001 No. 3-P “On the case of verifying the constitutionality of paragraphs of the second and third paragraph 2 of Article 7 of the Federal Law “On Value Added Tax” in connection with the complaint of the closed joint-stock company “Vostoknefteresurs”.

“services to legal entities on a patent”, “services to legal entities on the patent system”, “is it possible to provide services to legal entities on the PSN”

Conditions of application 2021

The patent tax system is a special tax regime that is applied on a voluntary basis. This tax regime in 2021 can only be applied by individual entrepreneurs (Chapter 26.5, paragraph 2 of Article 346.44 of the Tax Code of the Russian Federation).

Individual entrepreneurs have the right to switch to a patent taxation system only in those constituent entities of the Russian Federation where this tax regime is established by regional legislation (clause 1 of Article 346.43 of the Tax Code of the Russian Federation). If the law is not adopted by the subject, then this tax regime cannot be applied. But if the law exists (for example, as in Moscow or the Moscow region), then the individual entrepreneur can apply the patent system. Organizations cannot apply the patent tax system in 2021.

In 2021, individual entrepreneurs can apply the patent taxation system while simultaneously meeting the following conditions:

Patent for individuals who are not individual entrepreneurs

Despite the fact that it is more profitable to register at the place of residence, in 2021 the patent legislation has not changed in terms of issuing permits to the tax authority that controls a certain administrative area.

It follows from this that if a person wants to engage in work in one region, but is registered in another, he needs to go to the tax authority for permission not at his place of residence, but to the place where the activity will take place. Of course, this causes some inconvenience, but this is not provided for by legislators. Of course, the presence of such a preferential taxation system cannot exist without certain restrictions that are established for persons who decide to register a permissive patent.

These restrictions relate to the types of activities that are covered by the patent. Previously there were only 12 of them, now there are more than 20.

But to get acquainted with the full list, just look at the tax code, or contact the tax authority with this question.

It is important to know that engaging in other activities that are not specified in the patent can lead to large fines.

Before a person begins to obtain a permit to engage in a certain activity, he must familiarize himself with the requirements that are established by the state for such applicants:

1. not be an individual entrepreneur;
2. to be a citizen of our state;
3. carefully familiarize yourself with the requirements that govern the process of registering a patent application for 2017.
4. engaging in a type of activity that is specified in tax legislation;

It is important to understand that violation of any rules that are established will entail legal consequences such as refusal to issue a permit, or cancellation of a previously issued one, and the imposition of financial sanctions. Taking into account the fact that any persons who are not individual entrepreneurs can obtain such permission for a certain period, but not for a limited amount of time, while paying taxes in the amount fixed by the Law.

Patent taxation system in 2021 for individual entrepreneurs: types of activities

An entrepreneur has the right to acquire a patent only for certain types of activities. See for which types of individual entrepreneur activities the patent tax system can be applied in 2021.

From January 1, 2021, Moscow Law No. 36 dated November 23, 2016 expanded the list of types of activities for applying a patent. The patent in Moscow now covers vending machines and taxis. We present all types of activities for individual entrepreneurs that fall under a patent in 2018 (Article 346.43 of the Tax Code of the Russian Federation) in the table.

Types of activities of individual entrepreneurs for a patent for 2021

Patent for individual entrepreneurs for 2021: types of activities

Production services:

— services for processing agricultural products and forest products, including grain grinding, grain peeling, oilseed processing, sausage production and smoking, potato processing, processing of customer-owned washed wool into knitted yarn, dressing animal skins, combing wool, shearing pets animals, repair and production of cooper's ware and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases;

— production of felted shoes;

— production of agricultural implements from customer’s materials;

— engraving work on metal, glass, porcelain, wood, ceramics;

— manufacturing and repair of wooden boats;

— repair of tourist equipment and inventory;

— services for plowing gardens and sawing firewood;

— services for the repair and production of spectacle optics;

— production and printing of business cards and invitation cards for family celebrations;

— binding, stitching, edging, cardboard works;

— charging gas cartridges for siphons, replacing batteries in electronic watches and other devices

We have listed all types of activities in 2021 for individual entrepreneurs on a patent in Moscow. Now we’ll tell you how to calculate a patent for an individual entrepreneur for 2021 by type of activity.

Patent cost for individual entrepreneurs for 2021 by type of activity

The cost of a patent has changed since January 1, 2021. Potential maximum income increases by a factor of 1.481 (last year - 1.425). The new figure is higher than last year’s (Order of the Ministry of Economic Development dated October 30, 2017 No. 583). Within the maximum, regions set their income levels.

Individual entrepreneurs, as well as the chief accountants who keep records for them, can easily and quickly calculate a patent. For this purpose, the Federal Tax Service website has a special calculator Calculating the cost of a patent. The service is free and available to everyone without registering on the portal. Using it, you can simply find out how much a patent will cost for an individual entrepreneur in 2021, depending on the type of activity.

It is easy to calculate a patent for an individual entrepreneur. We select the period - 2018, the period of use of the patent (from 1 to 12 months), the region number of the Federal Tax Service (coincides with the region number: for example, for Moscow the number is 77). We indicate the municipality (urban district/settlement), the average number of employees.

We must remember the features of the patent taxation system when calculating a patent for individual entrepreneurs in 2021. For some types of activities, the amount of potential income directly depends on additional indicators established by regional authorities. This applies to the average number of employees (household services), the number of cars or the number of seats (transportation), etc. Therefore, we must not forget about these data and also reflect them when calculating a patent for an individual entrepreneur.

Only individual entrepreneurs have the right to apply the patent taxation system for certain types of activities if:

1. The average number of employees does not exceed 15 people for all types of activities.
2. Annual income for all types of activities does not exceed 60 million rubles.
3. The individual entrepreneur does not participate in joint activities and does not enter into agreements for trust management of property.
   After entering all the data, click on the “Calculate” button. The calculator will calculate the cost of a patent under the given conditions, and also show information about the timing of its payment.

   How to calculate the cost of a patent for an individual entrepreneur for 2021 by type of activity

   In our example, a patent for an individual entrepreneur for 2021 costs 79,740 rubles for 12 months. The tax amount must be paid in two payments: the first payment is 26,580 rubles - no later than 90 calendar days after the patent begins to be valid, the second - 53,160 rubles - no later than the expiration date of the patent.

Patent for the self-employed: cost, benefits

Self-employed people who are not registered as individual entrepreneurs can purchase a patent if they are in the following professions:

1. tutors;
2. repair and construction specialists.
3. private cleaning services;

Currently, only these three professions are available to PSN. The list will expand in the near future.

To obtain a document, it is important for the self-employed population to meet two additional parameters:

1. The total annual profit should be no more than 1 million rubles.
2. The work is performed by a person independently, without hiring workers.

How much does a self-employment patent cost? The cost of the treasured document will cost the self-employed 20 thousand rubles. The amount indicated is the maximum, but varies less in regions.

1. 10,000 rubles - tax.
2. This payment includes a number of payments:
3. 9000 rubles - payment to the Pension Fund of the region;
4. 1000 rubles goes to the Compulsory Medical Insurance Fund;

The payment is made by the self-employed one-time and will be credited to the funds within 10 days.

Advantages of buying a self-employed certificate:

1. Entrepreneurs on the PSN pay once - when registering a patent, unlike the self-employed on the NAP, who pay taxes monthly.
2. Checks are issued to customers at will through the application; there is no need for a cash register.
3. There is no need to maintain accounting documentation and reports, as, for example, with an individual entrepreneur.
4. By purchasing this document, the businessman’s payment goes to the Pension Fund, forming a future pension. In the status of self-employed without a certificate, a citizen must take care of his pension himself and pay his own contribution to the Pension Fund.

When registering patent taxation, the self-employed person adds himself to the list of the employed population, with a simplified registration option than businessmen with the status of “individual entrepreneur”.

A self-employed person will not have to take risks with property, unlike an individual entrepreneur.

The main criteria for patent taxation of the self-employed are the absence of workers, compliance with the income limit and three approved professions.