A single tax on imputed income. What are the IP payments for UTII?

Single tax for imputed income (UTII or imputation) in 2017 is one of the simplest tax regimes, which is ideal for individual entrepreneurs in various areas of activity. The amount of imputation tax cannot in any way depend on actual income, and that is why accounting for this taxation system is minimal. Payment of UTII for individual entrepreneurs is carried out every year, and it must be submitted in the form tax return.

Payment order

Many people are interested in the question: “Where to pay this tax? It's simple. This declaration must be submitted only to the tax authority and done quarterly no later than the twentieth of the first month following the previous quarter. Pay this type tax must be paid within strictly specified periods, no later.

For this operation, you need a receipt for payment of UTII, which can be obtained at tax service.

In this regard, UTII is very different from the simplified tax system, since a declaration on it must be submitted only once a year at the end of March (for LLC) or at the end of April (for individual entrepreneurs) of the year following the reporting year. Provided that the individual entrepreneur has employees, it happens transfer of personal income tax from the salaries of employees and payment of personnel contributions for the necessary social insurance. If the individual entrepreneur does not have working personnel, then reporting will be limited to just a quarterly declaration, as well as statistical reports.

The UTII declaration must be submitted only once a year at the end of March (for an LLC) or at the end of April (for an individual entrepreneur) of the year following the reporting year.

The main payment for an individual entrepreneur who is on this taxation system is imputed tax. Its payment can be calculated according to the rules prescribed in the Tax Code of the Russian Federation, or using certain recommendations. Along with the “imputed tax”, individual entrepreneurs on UTII must pay insurance premiums for themselves, which take the form of a fixed payment. These contributions are transferred regardless of the presence or absence of active activity of the individual entrepreneur. Registration as an individual entrepreneur itself already imposes obligations to pay taxes.

Reducing UTII tax

An individual entrepreneur located on UTII has every right to reduce his tax amount calculated for the entire tax period. This is exactly what they do for the amounts of certain payments or contributions, as well as all kinds of benefits paid only to individuals engaged in the type of individual entrepreneur activity for which this single tax is paid (according to the Tax Code). But you need to remember that this amount of tax reduction cannot exceed half of the tax calculation.

An individual entrepreneur who does not have employees, and therefore does not make these payments and other remunerations to staff, can reduce the amount of his single tax. Accordingly, on UTII exactly for the amount that was paid only “for oneself”, precisely in that fixed type of insurance premiums and without applying that “half” limitation.

An individual entrepreneur who does not have employees, and therefore does not make these payments and other remunerations to staff, can reduce the amount of his single tax.

UTII is an extremely simple tax, which explains its popularity among entrepreneurs of all calibers. If the type of activity does not imply restrictions in this regard, it is worth choosing it. However, the future of this form of taxation is now in question. From January 1, 2018, the form may be canceled if the government does not extend the validity of this law.

Tax legislation provides for the obligation to timely submit reports and pay tax on imputed income. Let us recall the basic rules for enterprises and businessmen using this very common tax system.

Features of UTII calculation

The rules for filling out the form are dictated in the order of the Federal Tax Service No. ММВ-7-3/353@ as amended. dated October 19, 2016. Tax calculation is carried out according to the formula (Article 346.29 of the Tax Code of the Russian Federation):

UTII = Tax base x Rate

In its turn tax base is calculated by multiplying the value of the basic profitability, adjusted by the coefficients K1 and K2, by a physical indicator depending on the type of activity.

Changes in 2018

There were no fundamental changes in the timing of reporting, tax payment and the procedure for its calculation in 2018. But the indicator of the deflator coefficient K1, which forms the amount of tax, has changed. From January 1, 2018 it is equal to 1.868.

In addition, from July 1, 2018, LLCs and individual entrepreneurs (with hired staff) engaged in retail trade and catering are required to install online cash registers. Rest UTII payers(including individual entrepreneurs without staff, working in the field of trade or catering) received a deferment for a year, i.e. they have the right to install cash register systems from July 1, 2019.

In connection with the obligation to install an online cash register, legislators have introduced a benefit for individual entrepreneurs on the “imputation” - a tax deduction for the purchase of a cash register and its maintenance in the amount of 18,000 rubles. per unit of equipment. The form of the declaration form is also being revised. It will have to contain lines intended to reflect information on cash registers, but for now entrepreneurs will attach an explanatory note to confirm the deduction.

Tax period UTII

Article 346.30 of the Tax Code of the Russian Federation tax period a quarter is established for UTII. This implies the requirement to submit reports, i.e. declaration, and transfer of the tax amount at the end of the tax period. UTII should be paid to the budget no later than the 25th day of the month after the end of the quarter. If the last day of payment falls on a weekend or holiday, you can pay the tax on the first working day after the weekend.

Deadlines for paying UTII in 2018:

In case of non-payment of tax, the fine established by Article 122 of the Tax Code of the Russian Federation will be 20% of the tax amount. In case of intentional non-payment, the fine will double to 40%. If the tax is paid but late, only penalties will be charged for each day of delay.

UTII: deadlines for submitting the declaration

You can declare income from doing business on UTII by submitting a declaration to the Federal Tax Service at the location of the company or individual entrepreneur, or at the place where the “imputed” activity is carried out. If a company combines different tax regimes, then it separates accounting and reports in accordance with the requirements of the law for each of them.

The UTII declaration must be submitted based on the results of each quarter no later than the 20th day of the month following the reporting quarter. At the same time, the rules for rescheduling also apply if the last day falls on a day off.

The peculiarity of this tax system is that it excludes the possibility of surrender zero declaration, since the tax is calculated on the basis of physical indicators (for example, occupied area, number of contingent, etc.) and does not depend on the actual income received. That is, it is necessary to calculate and transfer tax even in the absence real income from activity.

A company or individual entrepreneur has the right not to pay tax only in cases where there is no object for calculating UTII. For example, a freight forwarding company has sold its entire fleet of vehicles, i.e., it has lost the physical indicator (number of units of equipment), on the basis of which the amount to be transferred is calculated for this activity.

Let us demonstrate in the summary table the deadlines for filing a UTII declaration in 2018:

If the deadline for filing a declaration is violated, the “imputed” person will be fined in the amount of 5 to 30% of the unpaid tax on this declaration, but not less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

Let us remind you that in addition to the declaration of the enterprise on UTII, they submit reports to the Federal Tax Service and funds:

Annual accounting;
Information on the average number of employees for the year;
Calculation of insurance premiums;
2-NDFL;
4-FSS;
SZV-M;
SZV-STAGE.

Entrepreneurs without employees submit only a declaration to UTII, and if they have staff, submit the same set of reports as companies (except for accounting). You can submit it on paper (in person or by mail) or electronically using the appropriate online resources.

UTII is an abbreviated name for the single tax on imputed income. This is the name of the system of taxation of certain types of businesses. Moreover, this system can be combined with the main one (OSNO) or simplified one (USN). Key Difference, as you can guess from the name, is that the tax is taken into account based not on actual, but on imputed (that is, estimated) income.

Previously, such a tax was mandatory, but UTII has been approved as voluntary since 2013. So it makes sense to study its features and decide whether to use such a system in your business. The main source of data on this type of tax is Chapter 26.3 Tax Code RF.

When can you pay UTII?

Each individual entrepreneur and each entity may choose a single tax on imputed income voluntarily. There are cases in which switch to this system it is forbidden. It refers to:

large taxpayers;
taxpayers whose activities are related to catering in the field social security, health and education;
organizations with an average number of employees Last year more than a hundred people;
organizations in which there is more than 25% of the participation share of other organizations (except for the exception provided for in article 246.26 of the Tax Code);
organizations involved in the lease of gas and gas filling stations.

The types of activities to which this tax cannot be applied are listed in paragraph 2 of Article 246.26 of the Tax Code, if management is carried out under a simple partnership system or trust management.

Having familiarized yourself with the source of data in the Tax Code, you should also inquire about additional decisions made in the municipality (city or district). At this level, imputation can be assigned by the authorities for different types activities within the scope of the list in the Tax Code. Such changes to UTII should not contradict federal legislation, however, familiarizing yourself with them will help you avoid getting into a difficult situation when choosing a tax system.

How to switch to UTII

To make the transition to UTII, you need to start engaging in one of the types of business that may be subject to such tax. After this, you can leave the chosen system by ceasing to engage in this type of business or by changing its conditions so that they no longer fit into the restrictions provided for by the Tax Code. In different cases these are different restrictions: in public catering this is the area trading floor, in the field of transport services - a fleet of vehicles, in the hotel business - the area of bedrooms, and so on. In addition, it will be possible to create a simple partnership: it is also not subject to such tax.

Registration of activities subject to UTII

Firstly, an entrepreneur or legal entity has the right to choose this taxation system at the beginning of its activities. To do this, you will need to submit a corresponding application for transfer.

Secondly, a voluntary transition from the simplified tax system to UTII is also possible if the business owner considers it appropriate and if his business meets the conditions specified in the Tax Code. In this case, you should definitely remember that the relevant entries must be made in the following documents:

entrepreneur certificate;
State Register;
charter of the enterprise.

When registering your transition to UTII with the simplified tax system at the Federal Tax Service, you must remember that the single tax is paid at the place of business. You must register as a payer within 5 days from the moment the business actually began to operate. The application must be submitted at the place of business. If there are several such places in a city or district, then you will not need to submit an application to several Federal Tax Service Inspectors at once - one at the place of registration of the business will be enough. From the moment a taxpayer submits an application, the Federal Tax Service is obliged to register it within 5 working days. During the same period, deregistration is carried out, if necessary.

Reporting documentation

When paying a single tax, the taxpayer must submit reporting documents. The main one is the UTII declaration. It must be submitted no later than the 20th day of the first month following reporting quarter. The rest of the set of documents is submitted according to which taxation scheme is the main one for the organization (OSNO or USN), since it is important to remember that the single tax is used for business, and not for the organization itself.

How to fill it out correctly UTII declaration, it always makes sense to check with a legal specialist in your city or region, since at the municipal level, the requirements of the Federal Tax Service can vary significantly. More specifically, depending on what the individual entrepreneur or organization does, they may be required to provide different packages of reporting documents.

It should also be remembered that if the taxpayer provides tax authorities UTII reporting, this does not mean that he is exempt from passing the full accounting statements, if provided.

What is paid and what is not paid for UTII

The single tax must be paid no later than the 25th day of the month immediately following the reporting tax period. Calculation of UTII is conducted according to certain norms of the law, and not according to actual income. These regulations are found in Internal Revenue Code Section 346.29 and vary for each type of business. This could be the area of the sales floor, the number of staff, the number of vehicles, and so on.

All other contributions (in Pension Fund and to the Mandatory Health Insurance Fund, for example) are paid in exactly the same way as without a single tax. It doesn't affect them in any way. In the same way, personal income tax is withheld from employee salaries without any changes.

The Tax Code lists taxes that do not need to be paid under this taxation system. This:

income tax;
property tax;
value added tax (except for customs and agency taxes).

However, it should be remembered that if at least one transaction was carried out outside the jurisdiction of the single tax, then all taxes on it must be paid in accordance with the system within which it was carried out (OSNO or simplified tax system).

In addition, there may be legal basis for payment land tax or other taxes that are not listed in article 346.26. They are also paid regardless of the presence or absence of payment of a single tax.

Tax accounting for UTII

First of all, it is necessary to keep records of the physical indicators of the business, which are the basis for calculating the single tax. However, it should be borne in mind that the so-called single tax books will in any case be illegal if they contain such items as wages, income, expenses, and so on. No department or service has the right to impose such books as a mandatory document for tax accounting. Since the issue of recording physical indicators is not regulated, each organization applies its own accounting measures.

As for accounting, it must be done in exactly the same way as if there was no single tax. If the activity of the enterprise is such that it falls only under “imputation” and is not taxed under any other system, then nothing except physical indicators needs to be taken into account at all. However, it is always necessary to have documents that can confirm the legality of receipt of the goods, the qualifications of employees, and so on - in case regulatory organizations are interested in this. Since 2013, entrepreneurs are also required to maintain cash book.

Separate accounting for UTII

If at the same time an activity is carried out that is subject to a single tax and an activity that cannot be subject to it, then it is necessary to carry out separate accounting. Its main difficulty is that it is necessary to separate income and expenses for different types of activities. With income in this sense it is usually simpler, since you can always say exactly where this or that income was received.

As for expenses, it is more difficult with them. For example, the salary rights of a director or chief accountant, like many employees, cannot be unambiguously attributed to the single tax or to OSNO or USN, since the activities of management employees apply to the entire business as a whole, and not to individual species work. This is where the difficulties begin. Thus, Article 274 of the Tax Code stipulates that “expenses should be divided” in proportion to income from different types of work. This seems quite logical: where more is earned, more is invested, and there will be more tax.

However, this must be done with every expense item, so a lot of time and effort is wasted. In addition, you may encounter differences in reporting periods. For example, a single tax is calculated by quarter, and a single insurance premium is calculated by month. In such cases, it is more difficult to carry out a proportional calculation, and you have to turn to the explanatory documents of the Ministry of Finance, if any, on a particular issue.

OSNO must have separate accounting for VAT, because only input value added tax on goods and services that will be used in transactions subject to VAT can be deducted. well and property tax is accrued only on the part that is used in activities taxed under OSNO. In this regard, for separate accounting enterprises often turn to the services of specialists, entrusting them with this specific job and nothing more.

Single tax calculation

Before you understand how to calculate UTII for your type of activity, you need to refer to Article 346.29 of the Tax Code. In it you need to find the basic profitability and units of physical indicators (area, number of employees, and so on). You just need to multiply your indicator by the size of the bet (including taking into account changes during the year, if any), and then multiply this amount by K1. It is also a deflator coefficient, which is set by the government for each year.

Then you need to turn to the regulations on a single tax for a city or region. In many cases, there is a K2 adjustment factor for certain types of business. It takes into account the local characteristics of the impact of a particular type of activity on the economy. The correction factor is rounded to thousandths, and the amount that was received is multiplied by it. K2 is always less than or equal to one.

Then you should take 15% of the amount received - this will be a single tax for the month. The final calculation rules are as follows:

If the physical indicator has not changed, then to calculate the tax for the quarter, you just need to multiply the amount by three.
If the physical indicator has changed, you need to calculate it separately for each month and sum it up.
If there are several objects or types of activities, then the single tax is calculated separately and then also summed up. Sections in the tax return must be completed separately.
If a business is conducted in several territorial entities, then in each case the calculation is carried out in accordance with local legislative acts.

The single tax can be reduced by the amount of contributions paid. Such contributions include:

insurance premiums to the Pension Fund of Russia;
contributions for compulsory social insurance from occupational diseases and accidents;
contributions for temporary disability benefits;
contributions under voluntary personal insurance contracts.

There are also several restrictions:

Only those amounts of contributions that were paid during the reporting period are taken into account. Since 2013, entrepreneurs who pay income individuals, cannot reduce the amount of tax due to fixed contributions
Payments by sick leave should be taken into account only when they are done at the expense of the organization, and not at the expense of the Social Insurance Fund.
The tax can be reduced by a maximum of 50%. Only entrepreneurs who do not pay payments to individuals (that is, without employees) can reduce tax by up to 100%.

How else can you reduce your tax amount?

This is not so easy to do, because the single tax was initially introduced for those types of businesses where there are a lot of cash transactions, and the activities of regulatory organizations do not allow them to keep track of everything at once. Therefore, without breaking the law, you can only work on your physical indicators. Namely:

If the calculation is based on area, then you need to think about how efficiently this area is used and whether it is possible to convert part of it into utility rooms or increase operational efficiency.
If the physical indicator is the number of personnel, then you need to think about whether all workers are necessary, whether everyone should work full time (the number of hours worked is also taken into account). It is also possible, with the help of organizational measures, to arrange the activities of employees in such a way that they are taxed under the OSNO or the simplified tax system - if, of course, they really are related to work that is in no way connected with the single tax.
It is most difficult in cases where the specifics of the work are related to the retail space or the information space. In this case, it is necessary to carry out an accurate calculation and estimate whether it is advisable to apply a single tax at all.

Limitations and pitfalls

There are no income restrictions on the use of the single tax. But there are a few points that are important to remember:

Household services fall under this scheme only if they are provided to individuals. Household services to companies cannot be subject to a single tax. The detailing of types of activities is in some places described in the Classifier of Services to the Population (OKUN) in great detail, and in others it is almost not described.
You need to be very careful about maintenance, washing, repairing vehicles, as well as veterinary services. Each type of such activity may or may not fall under a single tax.
Physical indicators for car parks and transport services should be carefully considered. Thus, the concept of paid parking includes the entire area of the facility being used, but when providing transport services, only the cars actually used are taken into account. However, when calculating the vehicle fleet, all vehicles will be taken into account.
Delivery of ordered goods may be subject to a single tax if it is indicated as separate service. If delivery is free or is already included in the order price, then it is not subject to the single tax.

There are also many vague points regarding the spheres retail, catering and advertising. Before starting to work in one of these industries, it always makes sense to study the legislation in detail, as well as the explanatory documents of the Ministry of Finance, in order to avoid confusion and problems with tax organizations.

UTII is a special taxation scheme. This special mode can be used as individual entrepreneurs, and LLC. During its existence tax regime underwent some changes: first it was mandatory those who were engaged in certain types of activities were transferred; now UTII is a voluntary regime - you can switch to it and withdraw at any time.

Important! The effect of Chapter 26.3 of the Tax Code of the Russian Federation was extended for another three years, so individual entrepreneurs and LLCs will be able to continue to apply the imputation. It will be valid until January 1, 2021.

This can greatly facilitate the maintenance of UTII and other nuances of accounting service to minimize risks and save time.

UTII: who can apply

In terms of who can pay tax in accordance with UTII, no significant changes occurred in 2018. On payment of UTII Individual entrepreneurs and LLCs engaged in activities provided for by law have the right to transfer. The full list is prescribed in the Tax Code (Article 346.26), but the list valid in a specific region is approved by the regional authorities in the form of a law.

It is not necessary to use UTII, this is a voluntary decision of the individual entrepreneur - you can use this special regime according to at will, if your activity is on the approved list. It is also possible to use UTII together with other taxation schemes, for example the simplified tax system.

UTII can be used if you provide or carry out:

household services (need to be checked according to OKUN);
Important! It is necessary to say separately about household services, since a modified list of codes begins to apply for them in 2017. This is due to the transition to a new All-Russian classifier OK 029-2014 (NACE Rev. 2). List of species codes economic activity related to household services, and the list of service codes related to household services is determined by Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016.
veterinary services;
services related to motor transport (this includes passenger and freight transportation, repair / engineering works and vehicle washing, rental of parking spaces);
retail trade;
catering services;
trade, which is classified as delivery/carry-out;
placement of outdoor advertising;
temporary accommodation/residence of the population (on an area of up to 500 m2);
other.

There is a restriction on points 4 and 5: this activity must be carried out without a hall (trading or for serving visitors) or with a hall up to 150 m 2.

For individual entrepreneurs who want to switch to UTII, it is recommended to study the entire list of activities in the Tax Code and the local laws of the subject where the individual entrepreneur plans to carry out its activities. There may be cases when some types of activities are suitable for UTII in one subject of the Russian Federation, and are not included in their list in another.

To switch to UTII, an individual entrepreneur must assess his business for compliance with the restrictions for using the special regime. So, what parameters should an individual entrepreneur and its activities meet:

average number of individual entrepreneur employees for last year less than 100;
An individual entrepreneur cannot use UTII if there is a simple partnership or contractual terms of trust management of property apply;
The individual entrepreneur did not switch to paying the patent or unified agricultural tax;
IP does not transmit gas stations for temporary possession/use.

For LLCs wishing to use UTII, it is important that they are not considered the largest taxpayers, and the share of other legal entities in their authorized capital is no more than 25%.

Important! We all remember that a trade tax was introduced in 2015, although so far it does not apply to everyone. In this regard, UTII can no longer be applied to those types of activities for which a trade tax has been introduced in the municipality.

The fact that from 2015, companies and individual entrepreneurs on UTII will need to pay property tax if the base for calculating tax on them is determined as cadastral value, we wrote a long time ago. This applies to buildings, for example, business centers or office premises, which are directly used in activities, income from which is taxed under UTII. There are more regions that have adopted relevant regulations in the last two years, and accordingly, the number of payers of this tax will increase in the coming year. Let us remind you that special regimes do not exempt individual entrepreneurs and legal entities from paying property tax, calculated based on the cadastral value.

UTII: how an individual entrepreneur can become a tax payer

Here, in 2018, there were also no significant changes. To officially become an imputation payer, an individual entrepreneur must submit to tax office your statement. It is compiled according to a special approved form No. UTII-2 (for LLC – No. UTII-1). This must be done within five days from the start date of the activity that gives the right to use this special regime.

There is usually no need to provide additional documents. The tax office may ask the individual entrepreneur to provide copies of certificates of registration and registration as an individual entrepreneur (certified), as well as a passport.

If you are just opening an individual entrepreneur, then the statement application of UTII submitted along with a set of documents when registering you as an individual entrepreneur.

The inspection must issue you a corresponding notification within up to five days. The date of registration corresponds to the start date of activity, possible in accordance with the requirements of UTII (it must be indicated when filling out the application).

An individual entrepreneur must register under UTII, even if he is already registered with the same tax office, but for other reasons. The application is submitted at the place where the business is actually carried out. The exceptions include: distribution trade, advertising on vehicles, passenger and cargo transportation. It is important to remember that if the activities of an individual entrepreneur extend to several municipalities, then you need to register in each of them.

What are the consequences of failure to comply with this clause? If an individual entrepreneur does not submit an application for the application of UTII within the required period, then the tax authorities have the right to hold him accountable and collect a fine of 10% of income for this period (but not less than 40 thousand rubles).

Since the UTII regime is voluntary, you can refuse it. For this individual entrepreneur, also within five working days from the date of termination of the activity giving the right to use of UTII, or switching to another taxation scheme, is required to provide an application drawn up in form No. UTII-4 (for LLCs - No. UTII-3).

Imputation: how to calculate tax

Important! Imputation tax is calculated at a rate of 15% of the taxable base - this rate is standard by law. But since 2016, authorities of municipalities, city districts and federal cities have been given the right to reduce it. The tax rate can be set from 7.5 to 15%.

This may be a big plus for some taxpayers. Why is this so? It is beneficial to use UTII when the actual income is greater than the imputed one, since the tax is calculated from the latter. Plus, there is also the possibility of using a reduced rate - the tax burden for some it will be reduced.

Imputation tax is calculated at a rate of 15% of the taxable base. For UTII, the base is imputed income - that which can be received by an individual entrepreneur whose business has certain physical characteristics. It is considered as a work basic yield and the actual expression of one or another physical characteristics and is adjusted by special coefficients.

For simpler and more convenient accounting and tax accounting according to UTII we recommend using service "My Business".

The algorithm looks like this:

VD (base) = DB * (F1+F2+F3) * K1 * K2, where

VD – imputed income,

DB – basic profitability,

F – physical indicator of a business for a specific month (3 values = 3 months in a quarter),

K1 – deflator installed for UTII;

K2 – coefficient for database adjustment.

Let's look at each element of the formula.

Basic yield- this is the potential amount of income, that is, the amount that an individual entrepreneur can receive as a result of work at the end of the month. Indicated in the Tax Code as a value per unit of physical indicator. Both of these values are approved by the Tax Code for all types of activities corresponding to UTII (Article 346.29).

Example: The imputed income of an individual entrepreneur providing household services, without taking into account adjustments for the month, will be the product of the number of employees and the basic income of 7,500 rubles. Let's say there are only 5 people working, their number did not change in the first quarter.

VD (month) = 7,500 * 5 = 37,500 rubles

VD (1st quarter) = 7,500 * (5+5+5) = 112,500 rubles

Deflator (2018) = 1.868, and let the value of K2 be 0.8. Let's calculate the adjusted value of the individual entrepreneur's imputed income for the quarter:

VD (1 quarter) = 7,500 * (5+5+5) * 1, 868 * 0.8 = 168,120 rubles
UTII = 168,120 * 15% = 25,218 rubles

Physical indicators. This is some characteristic of an individual entrepreneur’s business. Each activity has its own indicator.

Example: for cargo transportation, the number of vehicles is taken into account; for passenger transportation, the number of boarding places is taken into account.

The individual entrepreneur is obliged to organize the recording of such indicators; a journal in free form, where changes in its value by month will be reflected. For LLCs on UTII, such accounting is regulated, since they are entrusted with the responsibility for maintaining accounting records.

Odds. These are adjustment parameters. K1 is established by the Ministry economic development, in essence, is a deflator. Its validity period is one year. In 2017, the K1 value was 1.798, and from January 1, 2018. – 1.868.

K2 is approved by the authorities of the constituent entity of the Russian Federation, taking into account the specifics of doing business in the territory of the region / territory / republic. Not only the coefficients between subjects of the Russian Federation may differ, but also the coefficients between regional territories within the same region.

It is possible to set K2 within the range from 0.005 to 1.

It is also possible that it is not the coefficient itself that is set, but its parts—subcoefficients.

Example: on the territory of a certain city, it was established that the value of K2 is calculated as the product of the coefficients K2.1 and K2.2. For your activity K2.1 = 0.4, K2.2 = 0.9.

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

K2 is set for a year; if a new law has not been adopted on the territory of a constituent entity of the Russian Federation, then the K2 values of the previous year apply in the new year. If there is no such thing at all on the territory of a subject of the Russian Federation normative act, then K2 = 1 is used by default.

When calculating UTII tax payable, it is important to take into account insurance premiums. So, what fees are generally paid:

Individual entrepreneurs without employees pay insurance premiums for themselves;
Individual entrepreneurs with employees pay insurance premiums for their employees according to current rates and for myself.

When applying UTII, insurance premiums can be deducted at the time of tax calculation. Since the tax period for imputation is a quarter, only contributions transferred for the same period can be deducted from the tax amount to be transferred in a particular quarter.

Individual entrepreneurs are required to transfer contributions in a fixed amount for themselves strictly before December 31 of the reporting year. The amount of these contributions for 2018 is equal to 32,385 rubles (26,545 rubles according to pension insurance and 5,840 rub. for health insurance).

You can pay as before: you can divide this amount into four parts and pay quarterly, or you can pay once.

If the annual income of an individual entrepreneur exceeds 300 thousand rubles, then the difference in excess must also be paid 1% to the Pension Fund. The deadline for paying 1% in the Pension Fund is April 1 of the next year, but it is not prohibited to transfer money to this year.

Important! In 2018 total amount Pension insurance contributions (26,545 rubles + 1% of the excess) cannot be more than 212,360 rubles.

An individual entrepreneur can deduct:

all insurance premiums are borne by himself if he does not hire employees;
insurance premiums for yourself and for employees, if any (but the tax can be reduced only by 50% of its amount) - this is also one of the changes, starting in 2017; previously, individual entrepreneurs with employees could only deduct contributions for employees.

Let's look at calculations for UTII using examples

Example 1

Imagine that you are an individual entrepreneur on UTII in 2018. You don't have any employees. Imputed income in annual terms, taking into account all adjustment factors, is 270,000 rubles. How to calculate tax payable for the year?

UTII = 270,000 * 15% = 40,500 rubles

You paid fixed insurance premiums for yourself in the form of 32,385 rubles.

UTII (payable) = 40,500 – 27,990 = 8,115 rubles

If the imputed income for the year is 600 thousand rubles, the calculation will look like this:

UTII = 600,000 * 15% = 90 thousand rubles

You listed cash V insurance funds, Then:

UTII (payable) = 90,000 – 32,385 = 57,615 rubles

But: income exceeded 300 thousand rubles, so you need to make an additional contribution to pension insurance before April 1 of the next year in the amount of 1% of the difference between income and 300 thousand:

(600,000 – 300,000) * 1% = 3,000 rubles

If the imputed annual income is significantly higher, for example, 16,000,000 rubles, then the calculation will look like this:

UTII = 16,000,000 * 15% = 2,400,000 rubles

You have paid into the insurance funds for yourself, then:

UTII (payable) = 2,400,000 – 32,385 = 2,367,615 rubles

Since the income exceeded 300 thousand rubles, you need to pay an additional 1% of the excess to the Pension Fund before April 1 of the next year:

(16,000,000 – 300,000) * 1% = 157,000 rubles, but:

The maximum possible amount for pension contributions in 2018 is 212,360 rubles, of which you have already paid 32,385 rubles. The remainder of this limit we have is 212,360 – 32,385 = 179,975 rubles. Calculated 157 thousand rubles. the additional contribution does not exceed this amount, so you must pay the entire 157 thousand rubles.

Example 2

Imagine that you are an individual entrepreneur, your type of activity is retail trade, the hall area is 30 m2. You don't have employees. The basic monthly income in this case is 1,800 rubles. The deflator for 2018 is 1.868, the adjustment factor will be taken as 0.8. How to calculate tax for each quarter of 2018?

WD = 1,800 * (30+30+30) * 1.868 * 0.8 = 242,092.8 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount payable will be:

36,313.92 – 32,385 = 3,928.92 rubles

VD = 242,092.8 rubles

UTII = 242,092.8 * 15% = 36,313.92 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 36,313.92 rubles

In addition, since annual income is already more than 300 thousand rubles, you can start paying 1% of the excess:

Additional contribution to the Pension Fund = (242,092.8 + 242,092.8 – 300,000) * 1% = 1,841.86 rubles

Since you pay this additional contribution already in the 3rd quarter, then deduct it when calculating the tax based on the results of the 3rd quarter.

Calculations in the 3rd quarter:

VD = 242,092.8 rubles, UTII = 36,313.92 rubles

Tax payable:

36,313.92 – 1,841.86 = 34,472.06 rubles

Additional contribution to the Pension Fund = (3 * 242,092.8 – 300,000) * 1% - 1,841.86 = 2,420.92 rubles

VD = 233,020.8, UTII = 36,313.92 rubles

Tax payable:

36,313.92 – 2,420.92 = 33,893 rubles

Additional contribution to the Pension Fund = (4 * 242,092.8 - 300,000) *1% - 1,841.86 - 2,420.92 = 2,420.93 rubles (you have the right to deduct this amount when calculating tax for the 1st quarter of the next year )

Eventually:

VD (for the year) amounted to 968,371.2 rubles

Contributions to funds 32,385 rubles – fixed payment, 6,683.71 rubles – 1% of the excess (4,262.78 rubles paid this year, 2,420.93 rubles – already next year).

Total UTII (payable) = 145,255.68 rubles

In the case when payments of insurance premiums for oneself are made in equal quarterly installments (8,096.25 rubles each), the calculations will look like this:

UTII (1 quarter) = 36,313.92 – 8,096.25 = 28,217.67 rubles
UTII (Q2) = 36,313.92 – 8,096.25 = 28,217.67 rubles
UTII (Q3) = 36,313.92 – 8,096.25 – 1,841.86 = 26,375.81 rubles
UTII (Q4) = 36,313.92 – 8,096.25 – 2,420.92 = 25,796.75 rubles

IN in this case There will be no difference in how you pay contributions for yourself - in one payment or in equal quarterly installments.

Now let’s change the conditions of the example, reducing the area of the hall to 15 m2.

Let's calculate the imputed income for the 1st quarter:

WD = 1,800 * (15+15+15) * 1.868 * 0.8 = 121,046.4 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount of tax payable will be zero, since:

18,156.96 – 32,385 = - 14,228.04 rubles

VD = 121,046.4 rubles
UTII = 121,046.4 * 15% = 18,156.96 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 18,156.96 rubles

Calculations in the 3rd quarter:

The tax payable will be the same 18,156.96 rubles, since we have nothing left to deduct.

Additional contribution to the Pension Fund = (3 * 121,046.4 – 300,000) * 1% = 631.39 rubles

Calculations for the year (4th quarter):

VD = 121,046.4 rubles, UTII = 18,156.96 rubles

Tax payable:

18,156.96 – 631.39 = 17,525.57 rubles

Additional contribution to the Pension Fund = (4 * 121046.4 – 300,000) *1% - 631.39 = 1,210.47 rubles (you have the right to deduct this amount when calculating tax for the 1st quarter of the next year)

Eventually:

PV (for the year) amounted to 484,185.6 rubles

Contributions to funds 32,385 rubles - fixed payment, 1,841.86 rubles - 1% of the excess (631.39 rubles paid this year, 1,210.47 rubles - next year).

Total UTII (payable) = 53,839.49 rubles

In the case where payments of insurance premiums for oneself are made in equal quarterly installments, the calculations will look like this:

UTII (1 quarter) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q2) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q3) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q4) = 18,156.96 – 8,096.25 – 631.39 = 9,425.32 rubles

The total tax for the year will be 39,607.45 rubles, which is less than when paying insurance premiums for yourself in one payment. The difference arises due to the fact that when paying all contributions in the 1st quarter, we have to deduct the entire amount paid at once, although the calculated tax amount is less. As a result, it turns out that we do not fully use the possibility of deduction; 14,228.04 rubles are simply burned out instead of being taken into account later.

Example 3

Imagine that you are an individual entrepreneur providing car washing services. You have hired 6 employees. Let's calculate the tax for the 1st quarter of 2018. The basic income per person is 12,000 rubles. The physical indicator - the number of employees including individual entrepreneurs - is 7. K1 = 1.868, K2 = 0.8. You paid insurance premiums for your employees in the amount of 60,000 rubles and part of the contributions for yourself in the amount of 8,096.25 rubles.

VD = 12,000 * (7+7+7) * 1.868 * 0.8 = 376,588.8 rubles

UTII = 376,588.8 * 15% = 56,488.32 rubles

You have the right to reduce the tax by the amount of insurance premiums for employees and for yourself, but not more than 50%. The total amount of contributions was 68,096.25 rubles, which is more than the amount of the calculated tax.

This means that we can reduce it only by 56,488.32 * 50% = 28,244.16 rubles.

UTII (payable) = 56,488.32 – 28,244.16 = 28,244.16 rubles

Additional contribution to the Pension Fund = (376,588.8 – 300,000) * 1% = 765.89 rubles.

How does an individual entrepreneur report on imputation?

To prepare and submit reports on UTII, we also recommend using service "My Business". It's quick and easy.

An individual entrepreneur on UTII must provide reporting to government agencies that corresponds to the chosen tax regime:

by the 20th day of the first month of the quarter, you must submit to the tax office for the past quarter;
Individual entrepreneurs and employees must be represented.

Organizations also submit financial statements on UTII.

As for the declaration, there is one nuance: the tax authorities plan to make changes to it. A new 4th section will appear in which you will need to reflect the costs of purchasing an online cash register; the corresponding line will appear in the 3rd section. Minor changes will also be made to the title page.

Otherwise, the requirements for filling out the declaration remain the same: the declaration must be completed without blots or errors that could change the amount of tax payable. It can be served either in paper or in in electronic format to the inspectorate at the place of registration as a UTII payer.

What is the deadline for submitting the UTII declaration in 2017? What form should I use to submit the declaration? A table with the deadlines for submitting the declaration is given in this article.

Who should submit a declaration and why?

A declaration on UTII must be submitted to the Federal Tax Service by all payers of the single tax on imputed income (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). It must be submitted to report on the amount of UTII paid to the budget and to declare the types of activities and where they are carried out. There is no need to indicate income and expenses in the declaration, since UTII is calculated based on basic profitability.

Note that for 2017, the deflator coefficient for determining the basic yield on UTII remained at the same level - 1.798. Cm. " ". Therefore, in 2017, the values of basic yield and UTII amounts payment will not increase.

Changes since 2017

From 2017, there will be some changes to UTII. So, for example, from 2017 the list of household services to the population that can be transferred to UTII will change ( the federal law dated July 3, 2016 No. 248-FZ). The current OKUN OK 002-93 will cease to be in force on January 1, 2017. Instead they will introduce new classifier with codes for household services.

New form of declaration for UTII

Since entrepreneurs with hired staff will be able to include tax deduction fixed insurance premiums for yourself, the UTII declaration will be changed. Accordingly, for reporting periods In 2017, the UTII declaration will need to be submitted using a new form.

Due dates in 2017: table

The UTII declaration in 2017 must be submitted no later than the 20th day of the first month following the tax period (quarter). That is, no later than April 20, July 20, October 20 and January 20 (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). If the deadline for filing a UTII declaration in 2017 falls on a non-working day, submit the declaration on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).