To calculate payments by UTII tax you can use a free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, this tax regime is canceled (Law No. 97-FZ dated June 29, 2012).

What is UTII

The single tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system, for UTII the actual income received does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation by one - uniform. The following are not subject to payment at imputation:

• Personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (except for export).
• Property tax (except for objects the tax base which is determined as their cadastral value).

How to fill out UTII declaration for the 1st quarter of 2020 read.

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people (until December 31, 2020, this limitation does not apply to cooperatives and economic societies whose founder is a consumer society or union).
• The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions public organizations disabled people.

note, from January 1, 2020 UTII cannot be used when selling fur clothing, footwear and medicines. Specified product groups. In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized retail trade within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs whose employees exceed 100 people.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothing, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing leasing services for gas and gas filling stations.
• Educational, healthcare and social security providing catering services.
• Organizations classified as the largest taxpayers.

The criteria for classifying an organization as a major taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/308@. There are 2 categories of largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) ranging from 10 to 35 billion rubles.

The largest taxpayers at the federal level include organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and companies.

If licensed, the largest taxpayers include credit organizations, Insurance companies(providing insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations operating in pension insurance and provision.

Note: the largest taxpayer cannot be classified as an organization that uses special modes taxation.

Types of activities falling under UTII

Classifier of types of activities for which the use of UTII is provided

In each municipality, local authorities independently decide for which types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in normative act local authorities.

Note: in a number of regions, for example, in Moscow, UTII has not been established.

Transition to UTII in 2020

To switch to UTII it is necessary within 5 days, after starting the activity, fill out an application in 2 copies (for organizations - UTII form-1, for individual entrepreneurs - UTII form-2) and submit it to tax service.

The application is submitted to the Federal Tax Service at the place of business, but in the case of providing services such as:

• Delivery or peddling retail trade.
• Advertising on Vehicle Oh.
• Provision of motor transport services for the transportation of passengers and goods

An application for the transition to UTII must be submitted by organizations at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then register as UTII payer It is not necessary in every tax office.

During 5 days After receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to switch to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is no more than 25%.
• An organization or individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII has been introduced in the territory in which the activity is planned.

Calculation of UTII tax in 2020

A single tax on imputed income in one month calculated using the following formula:

UTII = Basic yield x Physical indicator x K1 x K2 x 15%

Basic yield is established by the state per unit of physical indicator and depends on the type entrepreneurial activity.

Physical indicator each type of activity has its own (usually the number of employees, square meters etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1– deflator coefficient. Its value is established for each calendar year by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. To the beginning 2020 it is approved in the amount 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the K1 coefficient can be adjusted to 2.005 - such a change to the mentioned order was published on the portal of legal acts.

K2– correction factor. It is established by municipal authorities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate UTII. The range of values ​​ranges from 7.5 to 15 percent, depending on the category of taxpayer and type of business activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter It is necessary to add up the tax amounts by month. You can also multiply the tax amount for one month by 3 , but only on the condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for less than a month

To calculate UTII behind less than a month , it is necessary to multiply the tax amount for the whole month by the number of actual days of activity for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several types of activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts must be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

• Individual entrepreneurs without employees can reduce 100% UTII tax on the amount of fixed payments paid for yourself in the tax period (quarter). Individual entrepreneurs independently choose the most convenient schedule paying insurance premiums for yourself (the main thing is that the entire amount is paid on time within calendar year, i.e. from January 1 to December 31).

  note, that in accordance with Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09/2852, impostors were allowed to reduce tax by insurance premiums, paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter for contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

  It is also possible to reduce insurance premiums paid for one tax period in another. Let’s say that contributions for the 4th quarter of 2019 were transferred in the 1st quarter of 2020. So, they can be taken as a deduction when calculating tax for the 1st quarter of 2020 (Letter dated March 29, 2013 No. 03-11-09/10035).

• Individual entrepreneurs and organizations with employees may be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

  Note: changes to art. 346.32 of the Tax Code of the Russian Federation, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves if they have hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

  The 50% tax reduction limit for individual entrepreneurs applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Count on this benefit Individual entrepreneurs who registered an online cash register in the period from February 1, 2017 to July 1, 2019 could. If an individual entrepreneur provides catering services and conducts retail trade with hired employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. To receive a deduction, these expenses must not have been previously taken into account under other taxation systems.

  Benefit amount – 18,000 rub. for each cash register.

  note that the 4th quarter of 2019 is the last for which an individual entrepreneur can declare a cash deduction in the declaration. During the periods of 2020 it will not be possible to declare it.

An example of calculating UTII tax with a reduction for insurance premiums

Initial data

Let’s assume that in 2020, individual entrepreneur V.M. Antonov. provided shoe repair services in Balashikha (Moscow region).

Basic yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 2 .

Coefficient K1 in 2020 is equal to 2,009 .

Coefficient K2 for this type of activity in Balashikha is equal to 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. In total he paid 86,000 rub.(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For myself IP Antonov V.M. paid fixed insurance premiums in 2020 in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 months x 15% = RUB 10,848.6

The resulting tax amount can be reduced by insurance premiums paid for the employee and fixed contributions for yourself, but no more than 50% .

Thus, IP Petrov V.M. in each quarter it will be necessary to pay RUB 5,424.3(RUB 10,848.6 x 50%).

An example of calculating UTII for individual entrepreneurs without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Basic yield for this type of activity is 7,500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 1 (IP itself).

Coefficient K1 in 2020 is equal to 2,009 .

Coefficient K2 for this type of activity in Smolensk is equal to 1 .

Quarterly Ivanov A.A. paid insurance premiums for himself. In total he paid RUB 40,874(RUB 10,218.5 each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 months x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the insurance premiums paid for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov V.M. You don’t have to pay anything based on the results of the quarter (6,780.38 rubles – 10,218.5 less than 0).

An example of calculating UTII for an individual entrepreneur without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided services for repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow region.

Basic yield for this type of activity is 12,000 rub.

The physical indicator is number of employees (including individual entrepreneurs).

Coefficient K1 in 2020 is equal to 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in total amount RUB 19,278 (RUB 9,059.5 for the 4th quarter of 2019 and RUB 10,218.5 for the 1st quarter of 2020).

Tax calculation for the 1st quarter of 2020

12,000 rub. x 1 x 2,009 x 1 x 3 months x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax by 19,278 rubles.

Thus, IP Sergeev A.A. for the 1st quarter of 2020 you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

Deadlines for paying UTII tax in 2020

The tax period for UTII is a quarter.

Deadlines payment of UTII in 2020

Note. Tax must be paid quarterly on time until the 25th first month of the next quarter. But in 2020 deadlines Tax payments for quarters 1-3 fall on weekends and are therefore shifted to the next working day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. The code does not regulate in what form this should be done, so all the so-called “UTII Books”, which are strongly recommended by tax officials, illegal. Especially if they contain sections such as “Income”, “Expenses”, etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth purchasing it. But it is important to remember that it is necessary to conduct only taking into account physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadlines for submitting UTII declarations in 2020

Note: if the deadline for submitting the UTII declaration falls on weekends or holidays, they are also postponed to the next business day.

Accounting and reporting

Individual entrepreneurs using UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to tax return and recording of physical indicators, are required to maintain accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. IN general case it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results(Form 2).
• Statement of changes in capital (Form 3).
• Traffic report Money(Form 4).
• Report on intended use funds (form 6).
• Explanations in tabular and text form.

Learn more about financial statements

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions), are required to comply with the rules of cash discipline. Lighter rules apply for individual entrepreneurs.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash registers. Individual entrepreneurs without employees from the service sector can take advantage of the deferment until July 1, 2021.

Additional reporting

Combining UTII with other tax regimes

About the rules combining UTII and the simplified tax system read in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition to this, it is necessary apart for each taxation system, maintain tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other types of activities. As a rule, there are no difficulties with the division of income. In turn, the situation with expenses is somewhat more complicated.

There are expenses that cannot be clearly attributed either to UTII or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are necessary divide into two parts proportionally income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to application of UTII, if he violates the terms of application of this regime. Most often this is due to the number of people hired, that is, based on the results tax period(quarter) the average number of employees exceeded 100 people.

If an organization or individual entrepreneur uses only UTII, then if the right to imputation is lost, it is automatically transferred to general mode taxation from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then if the right to imputation is lost, the company (IP) will automatically be transferred to the simplified tax system as the main taxation regime. In this case, re-submitting an application for transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, with the exception of the case when an individual entrepreneur or organization ceases to be a payer of the imputed tax. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activity on UTII in 2 copies (for organizations - UTII form-3, for individual entrepreneurs - UTII form-4) and submit it to the tax service.

Within 5 days after receiving the application, the Federal Tax Service must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions about the use of UTII

What is considered the date of commencement of activities on UTII? The date of the lease agreement, the date the store opened, or the date of first income?

The start date of business is the day the first income is received. Thus, when submitting an application to switch to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of a transfer and acceptance certificate for the premises.

Is there a revenue limit for UTII, such as for the simplified tax system or a patent?

There is no revenue limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are met (namely retail, not wholesale), an individual entrepreneur has the right to conduct foreign economic activity, being a payer of UTII.

Does an individual entrepreneur have the right to provide services for the transportation of passengers and goods to legal entities on UTII?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 Tax Code Russian Federation The taxation system in the form of a single tax on imputed income for certain types of activities can be applied to business activities in the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs having ownership or other rights (use, possession and (or) ) orders) no more than 20 vehicles intended for the provision of such services.

Under the quantity available on the right of ownership or other right (possession, use and (or) disposal) vehicles should be understood as the number of vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods that are on the taxpayers’ balance sheet, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation defines that vehicles include motor vehicles intended for transporting passengers and goods on roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and trailers.

Relations in the field of provision of motor transport services are regulated by the chapter “Transportation” Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Paragraph 1 of Article 784 of the Civil Code of the Russian Federation stipulates that the transportation of goods and passengers is carried out on the basis of a contract of carriage.

Based on paragraph 1 of Article 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and hand it over to the person authorized to receive the goods (recipient), and the sender undertakes to pay the established fee for the carriage of goods.

Thus, with regard to business activities in the field of provision of motor transport services under contracts for the carriage of goods concluded with legal entities, a taxation system may be applied in the form of a single tax on imputed income for certain types of activities.

UTII is an imputed tax “assigned by the authorities,” which does not depend on the income of the enterprise paying it, and is applied to strictly defined types of commercial activities. The tax rate is calculated based on the regulations of the Russian government, local authorities and the physical indicators of the enterprise itself.

Upon payment UTII organization are exempt from income tax (entrepreneurs - from personal income tax), value added tax, excluding import transactions, and property tax required for their commercial activities (with the exception of real estate registered in the cadastral register).

At the end of the year, an additional 1% is paid on profits received in excess of 300,000 rubles. How to calculate UTII for individual entrepreneurs and organizations, we will consider further.

Types of taxable activities

Organizations or individual entrepreneurs (individual entrepreneurs) carrying out commercial activities in area:

• retail trade (the area of ​​the outlet should not exceed 150 sq/m);
• catering (total area of ​​the hall should not be more than 150 sq/m);
• veterinary, household services (repair of electrical equipment, plumbing, electronic devices, apartment cleaning, etc.);
• distribution and (or) placement of advertising;
• rental services for retail space, land plots, (with the exception of petrol and gas filling stations, as well as objects exceeding 500 sq/m in area);
• hotel business and rental housing (including rental apartments);
• repair, maintenance and washing of vehicles;
• delivery of goods and transportation of passengers by road;
• provision of parking.

The full list of services is specified in Article 346.26 of the Tax Code of the Russian Federation.

UTII does not apply to individual entrepreneurs and organizations whose number of employees exceeds 100 people and commercial enterprises in which the share of participation of other organizations is more than 25%.

Calculation of UTII

The single tax formula for calculating UTII per year for individual entrepreneurs and organizations for the month is as follows:

UTII = BD*K1*K2*FP*0.15

1. DB – basic profitability. This is the exact figure determined by the tax code for each type of activity. It is indicated for the unit of measurement, depending on the type of enterprise. For example, for retail trade, if the area of ​​a retail outlet exceeds 5 sq/m, the basic profitability is 1,800 rubles per square meter. For a motor transport enterprise for the delivery of goods – 6,000 rubles for each transport unit. For an organization providing household services – 7,500 rubles for each worker, including the entrepreneur himself. A complete list of basic income amounts is specified in the Tax Code, Article 346.29.
2. K1 – deflation coefficient, established by the government of the Russian Federation. For 2015, coefficient K2 = 1.798.
3. K2 is a correction factor. Assigned by local government authorities and, at their request, can be from 0.005 to 1, that is, reduced or not tax burden. When using a correction factor, the resulting value should be rounded (to the third decimal place). To find out the size of K2, you should contact your local tax office.
4. FP – physical indicators of the enterprise. This is the total number of units of measurement specified in the “base yield” paragraph. For entrepreneurs in the field of retail trade, it is necessary to calculate the square meters on which the retail outlet(s) are located, for organizations providing personal services - this is the number of employees, for motor transport enterprises for the delivery of goods - the number of vehicles, etc. When calculating the single tax FP rounded to whole numbers.

0.15 is 15% of the calculated imputed income, which must be paid to the budget.

To pay for a quarter, the resulting value is multiplied by three.

Decrease in UTII

Taxation under UTII does not exempt from mandatory payments V Pension Fund Russia (PFR) as well as in Federal Fund Compulsory Health Insurance (FFOMS).

Contributions to the Fund Social Insurance(FSS) are done voluntarily “for oneself” and are obligatory for hired workers.

Based on the tax code, an individual entrepreneur who does not hire employees can deduct up to 100% of the single tax.

If an enterprise has employees, then no more than half of the single tax is deducted.

Businesses open and close, and every entrepreneur should know not only how to open a business, but also how to properly close an enterprise so that the tax and other authorities do not have questions or claims. Here we will look at the nuances of closing an LLC.

Example of UTII calculation

Let's figure out how to calculate imputed income.

Let's calculate the single tax for an individual entrepreneur who does not have employees and provides household services: BD - 7,500 rubles (data from the tax code), FP will be equal to one, since there is only one employee, K1 - 1.798 (RF government decree for 2015), K2 Let’s also take it equal to one, as in most subjects of the Russian Federation.

UTII will be:

DB (7500)*K1 (1.798)*K2(1)*FP(1)*0.15 = 2022.75 per month, for the quarter 2022.75*3 = 6068.25 rubles.

Contributions for an individual entrepreneur, based on the minimum wage approved by the Government of the Russian Federation for 2015, will be:

• in the Pension Fund of Russia 18,610.80 rubles;
• in the FFOM 3650.58 rubles;

Total for the year 22261.38 rubles, for the quarter 22261.38 / 3 = 7420.46 rubles.

Contributions exceeded the tax, so we fill out a “zero” declaration.

Let's calculate UTII for a store with an area of ​​40 sq/m and two employees with a salary of 20,000 rubles.

BD (1800 rubles) * K1 (1,798) * K2 (1) * FP (40 sq / m) * 0.15 = 19418.4 rubles, for the quarter 19418.4 * 3 = 58255.2 rubles.

Mandatory payments for employees per month:

• in the Pension Fund of the Russian Federation (22%): 20000*2*22% = 8800 rubles.
• in FFOMS (5.1%): 20000*2*5.1% = 2040 rubles.
• in the Social Insurance Fund (2.9%): 20000*2*2.9%= 1160 rubles.

Total for the month is 12,000 rubles, for the quarter 12,000 * 3 = 36,000 rubles.

50% of UTII is: 58255.2 / 2 = 29127.6 rubles. and this is exactly how much should be paid to the tax service, since mandatory contributions (36,000 rubles) exceed this value.

Tax payment deadlines

Payment of UTII should be made before April 25th for the 1st quarter, before July 25th for the 2nd quarter, before October 25th for the 3rd quarter and before January 25th for the 4th quarter. .

Produce tax deduction possible only with already paid contributions, for example, for reduction of UTII in the first quarter, you need to have time to pay contributions to the Pension Fund, FFOM, Social Insurance Fund for the last quarter of the previous year.

Tax must be paid to the tax office where the company is registered.

Combination with other taxation systems

With several types of activities of a commercial enterprise, there is the possibility of joint payment of various taxes: for example, UTII and simplified system Taxation (STS).

The payment method in this case is not defined by law.

You can maintain separate accounting records for income and expenses, property, wages workers employed in various enterprises.

The easiest way is to divide income separately by activity taxed by UTII and separately taxed by the simplified tax system.

Expenses should be calculated according to UTII, according to the simplified tax system and according to joint expenses, in proportion to the income received from different enterprises.

Many enterprises distribute different kinds activities for different organizations, so as not to combine tax payments and not to increase the number of accounting calculations.

Tax accounting and reporting

Individual entrepreneurs operating under UTII are exempt from maintaining accounting books and to pay the tax it is enough to fill out a tax return once a quarter.

If the individual entrepreneur has hired personnel, then additionally, no later than the 15th day of January, April, July and October, you must submit a report to the Pension Fund and the Federal Compulsory Medical Insurance Fund on the amount mandatory contributions contributed to these funds, as well as once a year to report on the number of employees to the tax office before January 20th.

Organizations are required, in addition to the tax return, to submit to the tax service financial statements(quarterly) and once a year, data on the physical indicators of the enterprise and the average number of employees. A report on contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund is made once a quarter.

What taxes are best to pay?

Advantages of paying UTII for individual entrepreneurs: no accounting is required. Disadvantage: quarterly tax payment.

The amount of the single tax changes depending on the decision of local authorities, so it is difficult to say which form of taxation will be more profitable, and each entrepreneur decides for himself.

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The single tax on imputed income has undergone many changes since its inception. The most important thing is that from being mandatory, it has become voluntary for certain types of activities. This tax system is attractive to many entrepreneurs, as it has a number of features that can significantly reduce the tax burden on business.

Single tax on imputed income in 2016 for individual entrepreneurs

The single tax on imputed income provides for the payment of a tax on the estimated amount of income of the entrepreneur, which is calculated according to a certain formula, while real indicators of income are not taken into account: revenue, profit.

UTII has the right to apply to individual entrepreneurs who carry out certain Art. 346.26 of the Tax Code of the Russian Federation types of activities:

• provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with All-Russian classifier services to the population;
• provision of veterinary services;
• provision of repair, maintenance and washing services for vehicles;
• provision of services for the provision of temporary possession (use) of parking spaces for vehicles, as well as for the storage of vehicles in paid parking lots (with the exception of penalty parking lots);
• provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs with no more than 20 vehicles intended for the provision of such services;
• retail trade carried out through shops and pavilions with a sales area of ​​no more than 150 square meters for each trade facility, as well as retail trade carried out through stationary facilities trading network that does not have trading floors;
• provision of public catering services provided through public catering facilities that do not have a hall for serving visitors, as well as with an area of ​​the hall for serving visitors of no more than 150 square meters for each catering facility;
• distribution of outdoor advertising using advertising structures;
• advertising on vehicles;
• provision of temporary accommodation and accommodation services by organizations and entrepreneurs using these services in each facility total area premises for temporary accommodation and living no more than 500 square meters;
• provision of services for transfer of temporary possession and (or) use retail places located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as catering facilities that do not have a customer service area;
• provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

It should be remembered that specific types are established by a special legal act of the constituent entity of the Russian Federation, so this list may differ in regions.

In addition, to apply this tax regime, an entrepreneur must meet the following criteria:

• The average number of employees should not be more than 100 people;
• The activity is not subject to a simple partnership agreement or trust management of property;
• In relation to this type of activity, the individual entrepreneur does not use the patent taxation system.

UTII can be combined with other taxation systems. For example, a retail outlet can operate using a tax on imputed income, while wholesale sales are carried out using a simplified taxation system.

The single tax has a number of advantages compared to other types of taxation, including special regimes. Firstly, this system frees you from maintaining numerous reporting and accounting documents. Secondly, if in most cases it is mandatory, then an individual entrepreneur on UTII may not use cash registers, which to a certain extent reduces costs. The imputed entrepreneur must only issue his clients, upon their request, a document confirming the fact of purchase or provision of services, for example, a sales receipt. You can also use standard . Thirdly, tax calculation allows you to take into account the specifics of the business, for example, operating hours, assortment, and the actual period of activity.

An entrepreneur can switch to using UTII from the moment of registration and within five days from the date of commencement of the relevant type of activity. For this purpose in tax office at the place of business activity for which UTII is planned to be applied, it is necessary to submit an application in the UTII-2 form. It is important to note that an application for transition to UTII-2 is also submitted if the place of activity and the place of registration of the individual entrepreneur coincides. The law also defines cases when an individual entrepreneur submits an application to his tax office:

• Delivery or peddling trade;
• Advertising on vehicles;
• Cargo transportation or passenger transportation.

It is necessary to take into account that if the activity is carried out in several places that belong to different territorial divisions of the Federal Tax Service, then it is necessary to register in each of them.

To switch to UTII, you do not need to present any documents other than an application. Not provided for tax authorities in connection with the transition to imputed income.

Advice: the transition to UTII is carried out only for one type of activity, if it is planned to carry out several types that fall under this system, then you must submit an application for each of them. But practice shows that the use of UTII for more than two types of activities loses its economic attractiveness, so in such a situation it makes sense to use other special taxation regimes.

An entrepreneur can stop applying the single tax on imputed income voluntarily by submitting an appropriate application. Or he is obliged to switch to another regime if his activities no longer meet the criteria of a given taxation system.

Changes in UTII in 2016 for individual entrepreneurs

Despite numerous changes in tax legislation, 2016 did not bring significant changes for entrepreneurs operating on a single tax on imputed income.

The most significant change was the granting of the right to regional authorities to introduce their own basic size tax rate ranging from 7.5 to 15%, however, the regions practically did not take advantage of this right, and in most of them the rate remained at the same level.

Also, the deadline for the abolition of this regime has not yet been determined; at present, officials assure that UTII will be eliminated by 2018, but economic situation may shift this event to a later period.

In 2016, the size of the deflator coefficient K1 was retained - 1.798, which is used to calculate the tax. The calculation mechanism itself has not changed.

Calculation of UTII for individual entrepreneurs in 2016

The tax base for UTII is formed by imputed income, which is calculated based on special coefficients and basic profitability, which is determined for each type of activity. The calculation is made using the following formula: VD (base) = BD * (F1+F2+F3) * K1 * K2.

• BD – basic profitability by type of activity;
• F1, F2, F3 – physical performance indicators for each month of the quarter, respectively;
• K1 is the deflator coefficient for UTII, in 2016 it was equal to 1.798;
• K2 is the base profitability adjustment coefficient, which is set at the regional level.

Physical indicators for each type of activity are different:

Types of business activities	Physical indicators
1. Household services
2. Veterinary services	Number of employees (including individual entrepreneurs)
3. Vehicle repair, maintenance and washing services	Number of employees (including individual entrepreneurs)
4. Vehicle storage services (at paid parking lots)	Parking area (in m2)
5. Motor transport services	Number of vehicles (used to transport passengers and goods)
6. Retail trade (through facilities of a stationary retail chain) with trading floors	Sales area (in m2)
7. Retail trade (through objects of a stationary trading network that do not have trading floors), and retail trade carried out through objects of a non-stationary trading network	Trading place
8. Delivery (carry-out) trade (except for trade: excisable goods; medicines; products made of precious stones; weapons; fur products and technically complex household goods)	Number of employees (including individual entrepreneurs)
9. Catering services (through catering facilities that have customer service halls)	Area of ​​the visitor service hall (in m2)
10. Catering services (through catering facilities that do not have customer service areas)	Number of employees (including individual entrepreneurs)
11. Distribution (placement) of outdoor advertising with any method of applying an image (except for outdoor advertising with automatic image change)	Area of ​​the information field of outdoor advertising with any method of applying an image (except for outdoor advertising with automatic image change (in m2))
12. Distribution (placement) of outdoor advertising with automatic image change	Area of ​​the information field of the exposure surface (in m2)
13. Distribution (placement) of outdoor advertising through light and electronic displays	Area of ​​the information field of electronic outdoor advertising boards (in m2)
14. Distribution (placement) of advertising on buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and trailers, river vessels	Number of buses of any type (trams, trolleybuses, cars and trucks, trailers, semi-trailers and trailers, river boats), used for distributing (placing) advertising
15. Services for temporary accommodation (accommodation)	Area of ​​the sleeping area (in m2)
16. Services for the transfer to temporary possession (use) of stationary trading places that are located in markets (other trading places) that do not have visitor service areas	Number of retail spaces transferred for temporary possession (use) to other business entities

The registration of these indicators is carried out by the entrepreneur himself; there is no special form for this, so everything is drawn up randomly, but with the ability to provide the necessary data to the tax authorities.

Himself single tax is calculated using the formula: UTII = BD * 15%, that is, the product of the base yield and the tax rate. From the tax amount received, an entrepreneur can deduct:

• 100% of the amount of insurance premiums paid in off-budget funds for myself;
• The amount of insurance premiums for employees, but the amount of tax reduction cannot be more than 50%.

An example of calculating UTII for individual entrepreneurs in 2016

For example, an individual entrepreneur is engaged in retail trade, the area of ​​the outlet is 15 sq.m., he has no employees. The basic profitability is 1800 rubles. per month. For calculation, we take an adjustment factor equal to 1.

We determine imputed income: 1800*(15+15+15)*1,798*1 = 145,638 rubles. – tax base for UTII.

We determine the tax amount: 145638 * 15% = 21845.70 rubles.

If in the current quarter an entrepreneur paid - in 2016, the amount of contributions to the Pension Fund is 19,356.48 rubles, then when calculating the single tax this amount can be deducted: 21845.70 - 19356.48 = 2489.22 rubles - the final amount of tax payable based on the results of the quarter.

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For many types of activities, the use of UTII provides the opportunity to significantly reduce the tax burden completely in a legal way. It should be noted that when choosing a taxation system for your business, it is necessary to carry out a detailed calculation of future taxes. This is quite simple to do, since the imputed tax is calculated on the basis of physical indicators that are known at the business planning stage. It is also known in 2016, which makes it possible to determine the tax burden when choosing one or another taxation option.

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The unified tax on imputed income (UTI) is paid by organizations and individual entrepreneurs applying this special tax regime. The deadline for submitting the UTII declaration is quarterly. Filling out the document is not very difficult, however, there are certain nuances that you need to know. Let's look at the procedure for filling out the UTII 2016 declaration using a sample.

Please note that starting from the first quarter of 2015, an updated report form has been used, which was introduced on the basis of the order of the Federal Tax Service of the Russian Federation under number MMV-7-3/353@ dated July 4, 2014. You can download the form here.

The deadline for submitting the UTII tax return and paying the tax is quarterly - until the 20th and 25th, respectively, of the month that follows the end of the reporting quarter, that is:

• For the first quarter of 2016, UTII reporting will need to be submitted by April 20 (tax payment by the 25th) 2016 inclusive.
• For the second quarter – until July 20 (paid until July 25).
• For the third quarter – until October 20 (payment until October 25).
• For the fourth quarter of 2016, reporting is submitted by January 20, 2017 (paid by January 25).

The deadlines for provision are the same for both individual entrepreneurs and organizations. There are cases when no activity is carried out during the reporting period, thereby raising the question: “?”, you will find out the answer in our article. A situation may also arise in which where reporting is submitted in this case - more details in the article.

Adjustment factors for 2016

The procedure for filling out the UTII declaration in 2016

The UTII Declaration 2016 sample of filling has not undergone any significant changes compared to 2015, let’s look at an example.

Important! has undergone some important changes, therefore, the procedure for filling it out has been changed from reporting for the first quarter of 2017. A sample filling is discussed separately in the article.

Title page

For organizations at the top title page the TIN and KPP are entered, for individual entrepreneurs only the TIN, a dash is placed in the KPP column for them. Page number 1, put “001”, if reporting is submitted for the first time, then the correction number is written in the column “0-“, but if you have previously provided reporting and you are submitting a corrective calculation, then its number is written, in the format “1-” “. The tax period will always be quarterly, we select in accordance with for each period, and indicate the year of the reporting provided.

A corrective report must be submitted if you have made or discovered errors in the submitted reports; to do this, you fill out the declaration correctly and indicate the number of the corrected report, starting with the unit “1-“. It is better if errors are discovered by you and not by the inspector during the inspection.

Next, indicate the abbreviated code of the tax office, consisting of 4 digits, as indicated in your documents and the code at the place of registration, we take the value from the procedure for filling out this declaration - for organizations, the field value is set to “310”, for individual entrepreneurs - “120” "

2018 was supposed to be the year the UTII was abolished. However, on June 2, 2016, a bill was issued according to which imputed income extended until the end of 2021. True, with a number of changes that also affected the calculation procedure. Let's get acquainted with the innovations in imputation, and at the same time consider the calculation of imputed tax on UTII in 2020 for individual entrepreneurs without employees.

What is imputed tax for individual entrepreneurs?

This is a special taxation regime regulated by Chapter 26.3 of the NKRF. It is based on estimated (imputed) profit and is available for individual entrepreneurs and legal entities. organizations with a certain type of activity. Let's look at what UTII (imputation) is for individual entrepreneurs in simple words.

The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, simplified tax system or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.

When calculating the tax, the estimated profit is taken as a basis, the amount of which is established by the state. That is, actual income does not affect anything. Even if the business is unprofitable or, on the contrary, more profitable, the tax amount will remain the same.

This makes it possible to save on taxes and invest all profits in business development. And at the same time it simplifies record keeping, since at the end of the reporting quarter there is no need to submit an income declaration to the inspectorate. You can keep accounting records, but only if you wish.

UTII 2020: latest changes and news

The most important recent news that has pleased many individual entrepreneurs is that the single tax on imputed income will continue to apply until 2021. It was not canceled and, on the contrary, it was finalized and improved.

Changes and latest news in 2020 for individual entrepreneurs on UTII engaged in retail trade, hotel business or other types of activity:

• Subjects of taxation who do not employ hired workers in their business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
• The above innovation entailed a second change – a change in the declaration form.
• The K1 coefficient remained the same. Same as in 2016.
• Another question that concerns entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. faces in 2020. As stated in the Tax Code article number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or bank transfer. This item has not changed.

Transition to UTII - who is available to?

The business of tax subjects wishing to switch to imputation must meet a number of requirements:

• The company staff does not reach 100 people;
• Relevant type of activity;
• The share of participation in the business of third-party enterprises cannot go beyond 25%, except for organizations whose capital includes contributions from public organizations of disabled people;
• The activity is not based on a power of attorney for the use of property;
• The service is not a lease of gas and gas stations, places at gas stations;
• The entrepreneur did not buy a patent and did not resort to the Unified Agricultural Tax regime.

Who is UTII suitable for: types of activities

The list of types of activities that give an individual entrepreneur the right to switch to imputation is municipalities. They rule it. You can view the list in the regulations of the tax departments or on the Federal Tax Service website.

Table of activities for individual entrepreneurs on imputed tax in 2020:

Activities subject to UTII	Exceptions
Retail trade through non-stationary objects and stationary ones with a trading area of ​​less than 150 sq. m.	Trade in agricultural production
Catering services provided through a hall with an area of ​​up to 150 sq. m. or without a hall at all	Catering at medical/social institutions
Household and veterinary services	Organizations should not lease land plots for opening retail outlets and retail plots at gas stations
Repair, maintenance, washing of cars and motorcycles	Large taxpayers
Advertising services – placement/distribution of advertising	The number of employees last year exceeded 100 people
Renting retail spaces/land plots for trade	The business belongs to two enterprises, and the share of the second exceeds 25%
Hotel business, sleeping area up to 500 sq. m.	Activities are carried out according to trust agreement for the use of property or a simple partnership, that is, joint activity
Transportation of cargo/passengers using automobiles and motorcycles, the total number of which is less than 20 units.	The type of activity falls under the trade tax

How can an individual entrepreneur switch to UTII in 2020?

To carry out activities on imputed tax, you need to submit to the Federal Tax Service a completed application of the established form - UTII-2 in two copies. This must be done no later than 5 days from the opening of the business.

The application must be submitted to the tax office at the place of business, but there are exceptions. Some types of services require submitting an application to the NI at your place of residence. These include:

• Retail trade with delivery, carry-out or carry-out;
• Advertising on personal and public transport;
• Transportation of cargo and passengers.

The location of the Federal Tax Service is not important when activities are carried out in several regions at once. There is no need to contact several different inspections; one is enough.

What taxes should individual entrepreneurs pay on imputation in 2020?

The imputed taxation system for individual entrepreneurs, as before, provides for the payment of one tax - a single one.

Taxes that do not need to be paid on UTII:

• VAT, exception – export;
• Personal income tax, legal persons pay;
• Property tax, if the tax base of the objects is not considered as the cadastral value.

Let's consider what taxes need to be paid in 2020 for individual entrepreneurs on UTII with employees:

• Personal income tax, which is deducted from the salaries of the employees themselves;
• Insurance premiums.

How is UTII calculated for individual entrepreneurs?

UTII is the product of the following indicators:

• Basic yield (BR)– a fixed value established by the state and different for each type of activity. The region of residence does not affect the indicator.
• Physical indicator (PF)– a value different for each case. Depending on the activity, the number of employees, cars or motor vehicles, and square meters is taken into account as an indicator.
• K1– coefficient established by the Ministry of Economy. In 2020, K1 is 1.798.
• K2– value established by local municipal institutions. This is a correction factor.
• Bid– constant value.

  The UTII tax rate in 2020 for individual entrepreneurs is 15%.

This is how the monthly tax is calculated. To find out the amount for the quarter, you need to multiply the resulting product by 3. The final formula for calculating UTII will take the following form:

UTII for one quarter = 3 x (BD x FP x K1 x K2 x 15%).

Don't forget: when multiplying by 15% you need to multiply by 0.15.

UTII coefficients in 2020 for individual entrepreneurs can be found at the tax office and on the Federal Tax Service website. For the last option, you need to enter your region on the website and wait. If you scroll down the page, you can see a list of K2, from which you should select the one that suits your needs. indicated next to type of activity.

Activity codes and basic income amount

The basic profitability and codes of activities falling under UTII in 2020 for individual entrepreneurs can be found in the NKRF or in the table below:

A complete list of codes for all taxable activities is presented in the NKRF and is regulated by article number 346.29.

Examples of UTII calculation

Example 1, retail

Condition for calculation: the subject of taxation has opened a store in city A, sells women's shoes at retail, the department area is 25 sq. m. m.

According to the terms, the taxpayer is engaged in stationary retail trade. Customer service is provided through the sales area. Knowing this information, we find the database - 1800 rubles. FP (physical indicator) is the area of ​​the premises rented by the individual entrepreneur, which is equal to 25 square meters.

K1 is a constant value equal to 1.798. K2 in city A for retail facilities with an area of ​​up to 30 sq. m. m. is 1.

All unknown quantities have been found, all that remains is to substitute them into the formula:

UTII = (1800 x 25 x 1.798 x 1 x 0.15) x 3 = 36,409 rubles. 50 kopecks

Thanks to such simple manipulations, it is possible to calculate a single tax on imputed income in 2020 for individual entrepreneurs engaged in retail trade.

Example 2, cargo transportation

In a region called B, there is a passenger transportation agency, in other words, a taxi service. The agency carries out its work with the help of two cars - Ford and Opel. Let's calculate UTII.

Rate – 15%. DB for cargo transportation is 6,000 rubles, as a FP we will consider the number of cars - 2. K1, as always, is equal to 1,798. K2 for transport in region B is 1.

UTII = (6000 x 2 x 1.798 x 1 x 0.15) x 3 = 3,236 rubles. 30 kopecks

UTII – payment terms

The tax period is assumed to be a quarter. And the deadlines are targeted at the 25th and the first month of all quarters. That is, tax payments are made 4 times per year and all on the 25th - in April, July, October and January.

When the deadline coincides with a weekend, the individual entrepreneur will be able to pay the tax on the next weekday. For example, if April 25th falls on a Saturday, the deadline will move to April 27th, Monday.

Because in 2020 last days payments fall on weekdays, deadlines will be standard.

How to reduce UTII

A number of indicators appear in the calculation of UTII, so by reducing their value, you can reduce the amount of tax. The reduction in coefficients can be immediately discarded; they are set by the state and regional authorities. But you can work on the remaining quantities.

And so, cut it down UTII size in 2020 for individual entrepreneurs there are several ways:

1. If the enterprise employs employees, then a decrease in their number will entail a decrease in tax. It is not necessary to reduce staff, you can simply reassign part of it to a different type of activity.
2. If the size of the room acts as a physical factor, you can reduce it.

   Only the retail space is subject to duty, so you won’t have to sell half of the building. It is enough to occupy a certain percentage of the sales area for utility rooms, and this will give a good result.

3. The amount of UTII in 2020 for individual entrepreneurs will decrease sharply if you correctly combine UTII with the simplified tax system (simplified tax system).
4. K2 can be lowered if you provide the inspection with a document stating that the enterprise did not function for any period of time.

Documentation for taxpayers on UTII

Maintaining accounting records for individual entrepreneurs on UTII is not mandatory, as is reporting. However, there are other documents, the maintenance of which is mandatory for entrepreneurs who have resorted to imputation.

This is necessary to fulfill the conditions for taxation by type of activity. For example, a taxpayer may hire additional employees and exceed permissible norm of 100 people.

Types of documents that an individual entrepreneur must maintain:

1. Accounting for physical indicators;
2. Tax return;
3. Reporting for employees;
4. Additional reporting;
5. Cash discipline.

In 2018, individual entrepreneurs making payments to clients both in cash and electronic currency, are required to switch to online cash registers.

How can an individual entrepreneur deregister a company from UTII registration?

The deregistration of a business must be notified within 5 days from the date of closure of the enterprise. To do this, submit a petition to the tax office where the imputation was issued. Fill out an application in UTII-4 format

You cannot change the tax regime in the middle of the tax period. Only at the beginning of the new year. The exception is situations when an individual entrepreneur ceases to meet the conditions of UTII.

The tax regime itself is planned to be excluded from the taxation system. 2021, until which the imputation will be 100% valid, should be the year when UTII will be abolished for individual entrepreneurs and legal entities. persons