What taxes does an individual entrepreneur pay on UTII without employees in 2021?

Author of the article: Sudakov A.P.

Single imputed income for individual entrepreneurs or UTII is a special taxation scheme used by individual entrepreneurs and LLCs. In this article we will consider in detail the features of this taxation system.

Conditions for receiving a deduction

• you use a cash register in business on UTII,
• the cash register is registered with the tax office,
• If you combine UTII with another taxation system, you did not take into account the costs of purchasing a cash register.

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Tax benefits of the regime

When operating the system, an entrepreneur receives tax exemption:

• Personal income tax paid upon implementation of the generally established regime. The person retains the obligation of the tax agent to pay personal income tax on employee benefits.
• A tax paid on property used to generate income. If the property belongs to real estate objects in respect of which a taxation procedure has been established, the tax is paid. Buildings must have an established cadastral value and are listed in the register of taxable objects.
• VAT accrued to consumers of goods, works, services. The exception is the tax paid upon import into the country.

The benefit does not apply to obligations that an individual entrepreneur pays as an individual - transport and land taxes. Entrepreneurs are not exempt from paying taxes on employee remuneration. It is mandatory for an individual entrepreneur to pay contributions to his own pension and health insurance.

Cash register registration date

To receive a deduction, register the cash register with the tax office:

• From February 1, 2021 to July 1, 2021 - if you run a business in the retail and catering industry and have hired employees.
• From February 1, 2021 to July 1, 2021 - if you have any other business, as well as retail and catering without employees.

Andrey has a cafe on UTII and has employees. He bought and registered the cash register with the tax office on June 20, 2021. He met the deadline, so he can reduce the UTII. But his friend with a similar business was a little late: he registered the cash register only on July 3, 2018, and the deduction no longer works for him.

Where is UTII used?

You can switch to the UTII regime at your own request. You can also refuse it voluntarily. The use of UTII was supposed to end before the end of 2021, but the Legislation extended its validity for another 3 years. Thus, it will be possible to use this tax until the end of 2021.

Individual entrepreneurs who are engaged in certain types of activities prescribed in the Tax Code of the Russian Federation have the right to use UTII.

However, each individual region has its own specific lists of activities approved by local legislation. In addition, the imputed tax for individual entrepreneurs can be combined with other taxation schemes, for example, the simplified tax system. You can use UTII if the activity is related to:

• household services (the list of codes for types of economic activity is given in the All-Russian Classifier OK 029-2014, the list of services is in the Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016);
• veterinary services;
• passenger, freight transportation, service stations, car wash services, parking;
• retail trade (without a hall or with a hall up to 150 sq.m);
• catering services (without a hall or with a hall up to 150 sq.m);
• delivery or peddling trade;
• placement of outdoor advertising;
• services for temporary residence of the population (up to 500 sq.m.);
• other services.

A more accurate picture of the types of activities suitable for the use of UTII can be obtained by studying the entire list in the Tax Code. And also consider the lists in the specific region where this activity will be carried out, since they may differ in different regions.

To switch to the imputed tax regime, the average number of individual entrepreneur employees for the previous year must be less than 100 people. It is impossible to switch to UTII if:

• a simple partnership or contractual terms of trust management of property are in effect;
• The individual entrepreneur switched to paying a patent or unified agricultural tax;
• Individual entrepreneurs transfer gas stations for temporary possession/use.

LLCs wishing to switch to UTII should not be large taxpayers and the share participation of other legal entities in the authorized capital should not exceed 25%. UTII is not used for activities where a trade tax has been introduced.

The period for which the tax is reduced

Individual entrepreneurs who must switch to an online cash register from July 1, 2021 will reduce UTII for the quarters in 2021 and 2021. They start from the quarter in which they bought the cash register.

Marina has a shoe repair shop on UTII, but has no employees. According to the law, the deadline for switching to an online cash register is July 1, 2021. But Marina bought the cash register in February 2021. The maximum deduction is 18 thousand rubles. Marina reduced UTII for the 1st quarter by this amount.

Individual entrepreneurs who were supposed to switch to an online cash register from July 1, 2018, reduced UTII for the quarters of 2021. They can no longer reduce taxes in 2019.

If you have two cash registers, you can deduct the cost of one from your tax first, and the cost of the other in the next quarter.

On June 15, Vitaly bought 2 cash registers for his grocery stores. The total deduction amount is 36 thousand rubles. Vitaly reduced the tax for the 2nd and 3rd quarters - 18 thousand for each cash register.

There will be no more debate about what “fixed contributions” are.

Note that until 2021, the issue of the legality of accounting for the calculation of the single tax by the “imputed” part of pension insurance contributions paid on the amount of income exceeding 300,000 rubles for the billing period, in accordance with clause 2, part 1.1 of Art. 14 Federal Law dated July 24, 2009 No. 212-FZ. This is due to the fact that this part of the pension contributions paid by individual entrepreneurs “for themselves” does not exactly fall within the definition of paid in a “fixed amount”. In fact, this amount of contributions is variable, since its value depends on how much the individual entrepreneur’s income exceeds the specified threshold.

This controversial “moment” was previously resolved at the level of explanations from officials. So, for example, the Ministry of Finance of Russia explained that individual entrepreneurs who do not make payments and other remuneration to individuals can reduce UTII, including by the amount of contributions to the Pension Fund in the amount of 1% of the amount exceeding income of 300,000 rubles (Letter of the Ministry of Finance of Russia dated December 7, 2015 No. 03-11-09/71357).

From 2021, this issue should not cause controversy. This is due to the fact that in subparagraph 1 of paragraph 1 of Article 430 of the Tax Code of the Russian Federation it is directly stated that pension insurance contributions of individual entrepreneurs, which are calculated on income of more than 300,000 rubles, are recognized as insurance contributions in a fixed amount. And for such contributions, individual entrepreneurs to UTII in 2017 have the right to reduce the imputed tax without restrictions.

Calculation of UTII tax taking into account deductions

1. Calculate the tax as usual - using the formula.
2. Subtract insurance premiums for individual entrepreneurs and for employees, if any. Let us remind you: individual entrepreneurs without employees reduce the tax completely, and individual entrepreneurs with employees - by a maximum of 50%.
3. Subtract the cost of purchasing the online cash register, but not more than the remaining tax amount. There are no restrictions, even if you have employees. The tax may end up being zero.

Step 1. Vitaly calculated UTII for the 2nd quarter using the formula - 41 thousand rubles.

Step 2. Vitaly paid contributions for himself and his employees - 23 thousand rubles. He reduces the tax by this amount, but not by more than half. After deducting insurance premiums, the tax is 20,500 rubles.

Step 3. It remains to reduce the tax on the value of the cash register. Vitaly bought two and received a deduction of 18 thousand rubles for each. This quarter he uses the deduction only for 1 cash register, and next quarter - for the second. As a result, he will pay 2,500 rubles in tax for the 2nd quarter.

Reduction of UTII for insurance premiums from 2017: changes

From January 1, 2021, individual entrepreneurs will be able to reduce UTII by insurance premiums paid both for employees and for themselves. This amendment was introduced by Federal Law No. 178-FZ dated June 2, 2016 to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. From January 1, 2021, the words “when the taxpayer pays benefits to employees” are excluded from this norm.

How to reflect the UTII deduction in Elba

Elba will calculate and correctly reduce the UTII tax on the cost of the online cash register.

1. In the second step of the “Pay tax and report on UTII” task, add a cash register.
2. Fill in the cashier details. The name and serial number are written in the cash register passport, and the registration number was issued by the tax office when you registered the cash register.
3. Elba will reduce the tax on the value of the box office and fill out section 4.

And for those who have not yet figured out what these cash registers are and who needs them at all, we have created a free course on online cash registers.

Limitations of the system

The regime has tax breaks, which determines restrictive requirements for taxpayers. An entrepreneur has the right to register under UTII if the conditions for limiting the number of employees are met.

The number of employees should not exceed 100 people. For the calculation, the staff of all individual entrepreneurs is taken into account, regardless of the number of combined modes. Which categories of workers are taken into account in the average number of employees can be found out from the instructions of the Statistics authorities.

In addition to limiting the number of employees, registration as a UTII payer does not apply to the following activities:

• Organization of catering in medical and social institutions.
• Managing medical or educational institutions.
• On leasing of gas stations.

To avoid complaints from the Federal Tax Service and the occurrence of possible problems when submitting reports, you need to choose what types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account during registration.

Attention! Application of the regime is available for limited types of activities established by region.

Tax for individual entrepreneurs on the Unified Agricultural Tax

Only agricultural producers or their partners can introduce unified agricultural products at enterprises.

Tax deductions include:

• VAT – according to the OSNO scheme
• 6% of the difference between financial receipts and expenses is paid twice, until July 25 for the first 6 months and until March 31 in the year following the reporting period for the entire annual period.

VAT can be excluded if the company earned less than 70 million rubles in 2021.

conclusions

In order not to pay imputed tax in the absence of activity, you should submit an UTII-3 application for deregistration to the tax office. If there is documentary evidence of the termination of the imputed activity and the absence of a physical indicator, it is possible to prove the legality of a zero UTII in court.

During the coronavirus period, companies and individual entrepreneurs can reduce tax payments by timely deregistration and tax calculation in proportion to the days of work in an incompletely worked quarter. In addition, to support business, the state has provided for an extension of tax payment deadlines.

What is UTII for individual entrepreneurs

The single tax on imputed income (UTII) is a special taxation system that is based on the estimated profit from the work of an individual entrepreneur. The actual profit doesn't matter here. A business can be either unprofitable or very successful, the tax will not change. Imputed tax is not available for all types of activities, but only for certain ones. This feature allows you to combine imputation with other systems, such as the simplified tax system and the OSN.

Taxes

Important! The simultaneous use of several tax regimes for one type of activity is prohibited.

Imputed tax exempts an entrepreneur from mandatory tax accounting. It can be conducted, but exclusively on a voluntary basis. This is due to the fact that this regime does not require regular submission of income declarations. Also, UTII allows you to significantly save on taxes if the profit is higher than expected. This has a positive effect on the business, since the freed up funds can be invested in its development.

This might also be useful:

• Changes in individual entrepreneur taxation in 2021
• What taxes does the individual entrepreneur pay?
• UTII for individual entrepreneurs in 2021

• Calculation of UTII for less than a month in 2021
• Coefficients K1 and K2 UTII for 2021
• Deflator coefficient for 2021

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How to switch to imputation

In order to start using imputation, an entrepreneur needs to contact the registration authority with the appropriate application. It is important to note that the application form may vary depending on the legal form of the business. When filling out an application, individual entrepreneurs use the “EVND-2” form. The application period is five working days from the date of commencement of work in the direction granting the right to apply this system.

In order to make the transition, it is necessary to provide tax office employees with an identity card and a certificate confirming completion of the registration procedure. The size of the package of additional documents is determined by regional authorities. In case of initial registration of a business, an entrepreneur can submit this application along with other documents. The period for issuing permission to use the new regime is five working days. The date of entry into the tax regime corresponds to the day from which accounting must be kept under the new system.

An entrepreneur is required to register for tax purposes even if information about him has already been entered into the appropriate register for other reasons. The application must be submitted to the department that carried out the registration procedure. The only exceptions are companies engaged in freight and passenger transportation, as well as companies engaged in trade of a distribution nature. In the case when the activities of an individual entrepreneur are carried out in several regions, it is necessary to contact several branches of the Federal Tax Service. Failure to comply with this requirement of the control authorities may result in penalties. For late filing of an application, there is a fine of ten percent of the total income received for a given time period. The minimum fine is forty thousand rubles.

It is important to note that individual entrepreneurs whose activities fall under this regime may refuse to use UTII. Companies wishing to stop using this system are required to submit an application to the tax authorities requesting the assignment of a new regime. When drawing up such an application, a special form developed by the tax authority is used.

Tax for individual entrepreneurs on PSN

A patent has a so-called “basic profitability”, regulated by the authorities for each specific area.

There are no tax payments. Instead, the entrepreneur “buys out” the patent for the required period - up to 12 months and pays for it 6% of this very established basic profitability . There is no need to report profits, file declarations, pay personal income tax, VAT, etc.

When to pay

For patents with a validity period of up to six months - a one-time payment or in installments at any time until the end of this period.
If the validity period is more than six months, a third of the cost is paid during the first 90 days, the rest of the amount is paid during the remaining time.

How to reduce taxes for individual entrepreneurs without employees

The amount of taxes can be seriously reduced taking into account the insurance premiums paid:

• OSNO, Unified National Tax and Tax System 15% (tax base - “income minus expenses”) - contributions are declared as expenses, as a result, tax deductions come from a smaller amount.
• STS 6% (tax base - all financial receipts of the company) - contributions paid for the current year are deducted from the tax amount.

Example No. 1

Petrov P.P. is an entrepreneur and reports under the simplified tax system of 6%. Must pay 70,000 rubles to the Federal Tax Service. If the insurance amounts were transferred on time, in the current year, from these 70,000 he deducts 36,238 and must pay only 33,762 rubles to the Federal Tax Service. Important point! If the contribution from income over 300 thousand is also paid this year, this amount can also be deducted.

Example No. 2

Smirnov S.S. is an entrepreneur on the simplified tax system of 15%. Income minus expenses for the current year is 1 million. Accordingly, 150,000 must be transferred to the Federal Tax Service. The contributed 36,238 are taken into account as expenses and deducted from 1 million. That leaves 963,762. And the transfer to the Federal Tax Service is reduced to 144,654. An important point! If the contribution for income over 300 thousand is also paid in the current year, this amount is also included in expenses.

Is everything too complicated?

Failure to comply with tax rules leads to serious consequences:

• fines
• account blocking
• lawsuits against the entrepreneur

The main reasons in 99% of cases are delays in filing a declaration or late payments. Moreover, the second situation can even occur due to incorrectly entered BCCs (which also change occasionally).

simplify taxation with the help of special services or banks that will completely take care of the accounting and sending documents to the tax office.

All you have to do is sign and pay. Moreover, the employee assigned to you, if you wish, will separately remind you of the deadlines. It is also possible to set up a special accounting calendar - in accordance with the characteristics of your company.