How to change the taxation system. How to change the taxation system for IP. Mandatory change of the current taxation system

Companies on the simplified tax system can independently choose and change the object of taxation. If you want to do this from the beginning of 2019, hurry up. Notify tax authority until the end of December. In the article we will tell you in what form to apply, and show how to calculate tax advances under the simplified tax system for the first quarter of 2019.

Single tax rates under the simplified tax system

Organizations and individual entrepreneurs on the "simplified" system independently choose the object of taxation. Article 314 of the Tax Code of the Russian Federation states that the object of taxation is income or income reduced by the amount of expenses.

Please note: there are companies that can only operate on the “income minus expenses” facility. For example, these are participants in a simple partnership agreement and trust management property (Article 346.14 of the Tax Code of the Russian Federation).

The rate and amount of tax that the company will pay to the budget depend on the object. The authorities of the subjects have the right to reduce the rate at their discretion (Article 346.20 of the Tax Code of the Russian Federation). See table. 1 below.

Table 1. STS rates

Regional rates depend on the type of activity, size or location of the organization. For example, in the Orenburg region, companies on income that are engaged in the production of clothing, food or animal husbandry can pay a single tax at a rate of 5% (law of the Orenburg region dated September 29, 2009 No. 3104/688-IV-OZ).

Please note: regardless of the object of taxation, local authorities can establish for new IP tax holidays With zero rate(Clause 4, Article 346.20 of the Tax Code of the Russian Federation). For this, two conditions must be met:

the entrepreneur works in the industrial, social and scientific fields or provides household services to the population;

income from activities - at least 70% of all IP income.

The benefit is valid for no more than two years from the start of the IP. For example, such rules have been introduced in the Lipetsk region (Law of the Lipetsk region dated December 24, 2008 No. 233-OZ).

The choice of the object of taxation under the simplified tax system for 2019: "income" or "income minus expenses"

Before choosing an object of taxation, evaluate the pros and cons of each and calculate the tax burden.

There are four main advantages to the income object:

Less tax rate. Companies calculate a single tax at a rate of 6%.
Losses do not have to pay minimum tax. It is paid only by companies with a rate of 15% in two cases: for reporting period expenses exceeded income and the amount of the single tax payable is less than the amount of the minimum tax.
tax deductions. Organizations can reduce the amount of the single tax on insurance premiums, contributions under VHI agreements, hospital benefits at the expense of the employer. The amount of the deduction should not exceed 50% of the amount of a single tax or advance payment (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
The single tax can be reduced by the sales tax. Calculate the tax amount under the simplified tax system separately for the activity for which the company pays the sales tax. If the sales tax is trading activities more than the single tax amount, the company can reduce the tax to zero. This is written in the letter of the Ministry of Finance of the Russian Federation dated 07.10.2015 No. 03-11-03 / 2/57373. In this situation, the 50% limit does not apply, as for deductions for contributions and sick leave.

If a company operates on a “revenue minus expenses” facility, it has two advantages:

The single tax can be reduced by the loss of previous years. You can write off the loss within 10 years. For example, if an organization received a loss in 2018, write it off no later than 2028 (clause 7 of article 346.18 of the Tax Code of the Russian Federation). Income-generating companies do not have this option.
The tax base can be reduced by expenses. When calculating the single tax, take into account the cost of wages, compulsory insurance employees, for the purchase of fixed assets, intangible assets, goods for resale, etc. However, the list of recognized expenses is strictly regulated and is given in paragraph 1 of Art. 346.16 NK. There are costs that cannot be taken into account. For example, a coffee break for the company's clients or expenses under an outstaffing agreement (letters of the Ministry of Finance of Russia dated September 4, 2013 No. 03-11-06/2/36387 and dated April 26, 2016 No. 03-11-06/2/23984).

Example 1 The organization works on the object "Income"

Conditions: The company's income for the first quarter of 2019 amounted to 900,000 rubles. During this period, the organization paid insurance premiums in the amount of 20,500 rubles. Payment costs sick leave amounted to 6,200 rubles.

Step 1. Determine the amount of the advance payment for the single tax

RUB 900,000 x 6% = 54,000 rubles.

Step 2. Calculate the tax deduction

20 500 rub. + 6 200 rub. = 26,700 rubles.

Step 3 Calculate the total amount of the advance payment

54 000 rub. - 26,700 rubles. = 27,300 rubles.

The amount of the deduction did not exceed 50% of the single tax (54,000 rubles: 2 = 27,000 rubles), so the accountant took it into account in full.

Example 2 The organization works on the object "Income minus expenses"

Conditions: The company's income for the 1st quarter of 2019 amounted to 700,000 rubles, expenses -
400 000 rub. The company also has a loss since 2017 in the amount of 50,000 rubles.

Calculate the amount of the single tax

(700,000 rubles - 400,000 rubles) x 15% = 45,000 rubles.

It will be possible to write off the loss only at the end of 2019. Decrease advance payment for a quarter for the amount of loss is impossible (clause 7 of article 346.18 of the Tax Code of the Russian Federation).

Change of object of taxation under the simplified tax system

Simplifiers cannot change the object of taxation during the year. For example, if an organization has been using the “income” object since the beginning of 2018, then it will be able to switch to “income minus expenses” only from January 1, 2019 (Article 346.14 of the Tax Code of the Russian Federation). This rule also applies to newly created companies. This is written in the letter of the Federal Tax Service of Russia No. SD-3-3 / 2511 of 06/02/2016.

If you want to change the object of taxation from 2019, please inform your tax office. Use either the recommended or custom form of notification. Submit your notice no later than December 31, 2018. If you miss this date, you will not be able to waive the applicable tax rate until one year later.

Good day, dear readers! In previous articles, we have analyzed a number of issues related to the registration of an LLC, namely:

Today we will tell you how you can change the taxation system for your company.

When registering your LLC or individual entrepreneur, you need to choose a taxation system. I agree with the tax code of the Russian Federation, there is a General taxation system (OSNO), and Simplified taxation system (USN). The simplified system, in turn, is divided into two types:

6% - given percentage is charged from the entire income of the company (excluding expenses);
15% - this percentage is taken from the difference between income and expenses (income-expenses);

If you want to use the Simplified Taxation System (STS) in your company, then at the time of registration of your company, you need to report this to the registering authority by submitting a notice of the use of the simplified tax system. In the notification form on the simplified tax system, you need to indicate which interest rate you want to use.

Once you have made the final decision and submitted your application, the chosen taxation system automatically takes effect! You can change it to OSNO or another system only from the beginning of the next calendar year.

How to change the current system of LLC taxation on a voluntary basis?

It is possible to change the company's taxation system from the beginning of the next calendar year, but notifications in the KND1150001 form or in any form must be submitted no later than December 31 current year. If you voluntarily decide to switch from STS to STS, you need to notify the territorial tax authority of the transition by submitting Form No. 26.2-3 (Notice of refusal to application of the simplified tax system).

It is mandatory to change the current taxation system.

There are rules for using USN companies, namely:

The number of employees of your company per year should not exceed 100 people;
Income based on the results of 9 months of work should not exceed 45 million rubles;
The residual value of fixed assets must be less than 100 million rubles.

If during the year you have violated at least one of these conditions, then you will automatically be transferred to another taxation system (OSNO). In the event that you have lost the right to use the simplified tax system, you need to notify your tax office about the transition to another taxation system. This must be done by submitting a notification in the form No. 26.2-2.

distribution and (or) placement of advertising;
services for the transfer for temporary use of trading places, land plots;
temporary accommodation and accommodation services;
services for the transportation of passengers and goods by road;
parking services, - UTII cannot be used under a simple partnership agreement and trust management;
the use of UTII is not allowed in all subjects of the Russian Federation;
limitation on the number of personnel: the number of employees should not exceed 100 people;
the amount of tax is paid regardless of the result of the activity (even in the event of a loss);
reports are submitted quarterly;
the tax base can be reduced only by paid insurance premiums and by no more than 50% of the tax base.

Patent-based taxation system.

If you want to voluntarily switch from STS to STS, then you also need to notify your territorial tax authority of this transition by submitting Form No. 26.2-3 Notice of refusal to apply the simplified taxation system. Mandatory change of the taxation system In order to use the Simplified taxation system, certain requirements must be met, the main ones are:

the number of employees should not exceed 100 people per year;

income for the nine months of the year in which the organization submits the notice of transition must not exceed $ 45 million.

the residual value of fixed assets should not exceed 100 million rubles.

If, when using the simplified tax system, at least one of the conditions is violated, you must automatically switch to a different taxation system, namely to the basic tax system.

The procedure and terms for changing taxation for individual entrepreneurs

Do I need to inform the IFTS about the transition to a common system?
To withdraw from UTII, you must submit an application to the IFTS in the form of UTII-4.

What is the deadline for submitting an application for withdrawal from UTII?

Within five calendar days after the termination of activities subject to UTII.

Is it possible with OSNO and UTII?

Yes. The tax code allows this. Transition from the patent system to the common system

When can one voluntarily switch from the patent system to the general one?

An individual entrepreneur switches to the general system if the patent has expired or he has prematurely terminated the entrepreneurial activity in respect of which the patent system was applied.

Stage number 6 - Choosing a taxation system.

346.46 of the Tax Code of the Russian Federation).

Is it possible to combine patent and common system taxation?

Yes. For different types of activities.

How to change the taxation of IP?

When filling out the Notification of the transition to the simplified tax system, the individual entrepreneur must decide on the object of taxation under the simplified tax system that is suitable for his activities (the object must be indicated in the Notification). There are two such objects:

The specified rates in some subjects of the Russian Federation can be set in smaller amounts. The second mode should be chosen only by individual entrepreneurs whose level of expenses is significant, otherwise this mode is not profitable.

The procedure and terms for changing taxation for individual entrepreneurs

Upon termination of the PSN, you can:

Become an OSNO payer (it is necessary to deregister under the PSN by filling out an application for deregistration in the form 26.5-4)
Return to the simplified tax system (if before switching to the PSN, the IP was on the simplified tax system, while the application for deregistration according to the PSN must also be filled out).
Return UTII (if the type of activity fell under both UTII and PSN, but for example, the number of employees of 15 people became insufficient for an individual entrepreneur). In this case, you will have to submit an Application for deregistration under the PSN and submit an Application for registration under UTII.

Combining individual entrepreneur taxation regimes When deciding on a change in the taxation regime, it is necessary to take into account that an individual entrepreneur in his activities can simultaneously apply the simplified tax system, UTII and PSN. But only these systems of taxation should be applied for different types activities.

How to change the taxation system for individual entrepreneurs in 2018

How to change the taxation system for IP

It is forbidden to apply the simplified system of taxation of individual entrepreneurs:

With a staff of 100 people;
With an annual income of 60 million;
UAT payers;
With a prohibited type of work, these are persons practicing gambling business, mining, production of excisable goods;
Persons with branches.

To others minuses of the simplified tax system relate:

Inability to sell goods with VAT;
Mandatory presence of KKM.

3. UTII If an individual entrepreneur decides to choose such a taxation system as UTII, he will pay tax at a rate of 15% not on income received, but on imputed by the state. This is a figure that, according to legislators, is optimal for a particular type of activity.

Stage number 6 - the choice of the taxation system.

Flaws

The share of sales of agricultural products or the catch of aquatic biological resources must be at least 70% of your total profit.
Required to lead Accounting in full.
It is unprofitable to use deferred payment, since the cash method is used.
The expenses recognized under the ESHN are very limited compared to the OSNO.
It is impossible to present VAT for deduction from the budget.

Who is using? Entrepreneurs whose main income comes from agriculture.

How to add SP to ENVD in 2018

If the profit goes into the red, then you can not pay income tax;
There are no restrictions typical for most other types of taxation: on profit, number of employees, retail space and others;

Flaws

The most complex and complete taxation;
Accounting is required, and in such a volume that it is difficult to do without an appropriate specialist;
Primary documentation must be kept for at least four years.

Learn more about the General Taxation System.

Step 2 registration of IP - the choice of taxation system

Conditions for the use of PSN:

PSN can be used along with other taxation systems
The PSN is applied in relation to the types of activities established by Chapter 26.5 of the Tax Code of the Russian Federation and regional legislation
the average number of employees in PSN should not be more than 15 people for all types entrepreneurial activity carried out by IP. The average number is determined for the tax period, when calculating it, employees working under both labor and civil law contracts are taken into account
when switching to PSN, you must submit an application in form 26.5-1 and obtain a patent for a certain type of activity. In the patent, in addition to the type of activity, the territory in which the patent is valid is indicated.

Taxation systems for individual entrepreneurs in 2018 - types and which one to choose

The court explained that self-employed individual entrepreneurs on DOS transfer contributions to the budget based on gross profit, and not on the total income. The consideration of the case in court was initiated just by the individual entrepreneur at DOS, who did not agree to pay a 1% contribution from income of 16.58 million rubles, and not from a profit of 39 thousand rubles. Visually, it looked like this:

The contribution, according to the PFR, is a “fix” and 1% (16.586-0.3) million rubles.

The specified Federal Law ceases to be valid in connection with the transition of the function of administering contributions to the Federal Tax Service from 2017. However, the Resolution of the Constitutional Court has the force of law and will continue to be used when calculating contributions for individual entrepreneurs on DOS - the base will not be income, but profit. How to choose a taxation system for individual entrepreneurs based on new data If you are already an individual entrepreneur on the simplified tax system Income, everything remains the same for you.

Which taxation system to choose for IP

Advantages

No obligation to provide financial statements in the IFTS (inspectorate of the federal tax service), which is a very significant plus, since accounting in this scenario can be significantly simplified.
In the accounting book, entrepreneurs on the simplified tax system indicate only those incomes and expenses that affect the formation of the base.
Three large taxes are replaced by one, which optimizes payments quite well.
Opportunity not to pay personal income tax (tax on income individuals) on the amounts that are received as a result of business activities.
You can choose the object for which payments will be collected - from income or from income with expenses deducted from them.
The period is 1 year, which greatly reduces the number of interactions with the IFTS.

Flaws

Not all activities can use the simplified tax system.

It can become more profitable to work as an individual entrepreneur on the basis than on the basis

To work with individuals, you can choose an imputation, since it is not necessary to use cash registers on it. And for cooperation with legal entities, it is better to give preference to simplification. And with those, and with other persons - it is possible to combine two taxation.

wholesale and retail With large area rooms/halls.
Beneficial use of USNO with deduction of costs.
Distribution and retail trade with a small area. The use of an imputed tax or a patent is more relevant.
For large-scale production, it is good to use the OSNO, and for small-scale production, a simplified tax.

How to switch to modes The rules for switching from one type of tax to another are somewhat different:

If you initially want to register an individual entrepreneur on the simplified tax system, you should submit an application No. 26.2-1 to the Federal Tax Service Inspectorate within thirty days from the date of receipt of the certificate of opening an individual entrepreneur.

Choosing a taxation system when registering a sole proprietorship

STS income minus expenses. Each case must be considered separately. Except size tax payments The choice of the type of taxation depends on the following nuances:

The presence of restrictions: the number of staff, the amount of profit, type of activity;
Regional features: K2 size, database for imputation and patent, simplified tax rates);
The type of system the partners use;
Needs for export and import;
squares trading floor for retail;
Service hall area for catering;
quantities Vehicle for cargo transportation;
Other indicators appearing in the calculations.

Tips for newbies A list of golden rules for newcomers to business to help you choose the best taxation:

Attention

This means that it is impossible to compensate for them.

If the number of employees increases or profits increase, then the patent can no longer be applied. But if the patent has already been acquired, then you will need to pay tax for the entire duration of the last patent. The cost of the patent is non-refundable.
It is necessary to pay amounts for mandatory pension and health insurance even if the job is terminated.

Flaws

Not all entrepreneurs can purchase a patent.

A patent can only be taken for certain types of activities.

Expenses when using the patent system of taxation are not taken into account in any way. This means that it is impossible to compensate for them.

If the number of employees increases or profits increase, then the patent can no longer be applied.

Any peculiarities when changing the taxation system for individual entrepreneurs (IEs) compared to legal entities No. With the exception of the patent system of taxation, which is not applied by legal entities. Consider the change in the taxation system for individual entrepreneurs at different stages of their activities.

Choosing a taxation system when registering an individual entrepreneur

If an entrepreneur has decided on the taxation system and from the very beginning of his activity wants to apply the simplified taxation system (STS), then it is better to submit a notification of the transition to the simplified tax system simultaneously with the submission of documents for registration as an individual entrepreneur.

After all, there is a field in the form that is filled in by a representative of the IFTS, and in addition, it does not hurt for an individual entrepreneur to have a document confirming that he has switched to the simplified tax system.

If the notification of the transition to the simplified tax system is not submitted at the time of registration, then this can be done within 30 calendar days from the date of registration.

But if you miss this deadline, then it will be possible to switch to the simplified tax system only from the next calendar year.

Transition from OSNO to USN

Suppose that at the time of registration, for example, in the summer of 2017, the IP could not decide on the taxation system, or missed the 30-day deadline for submitting a notification of the transition to the simplified tax system (the period is considered from the date of registration of the IP)

The legislator established practically the only condition for such a transition for individual entrepreneurs - the average number of employees of an individual entrepreneur should not exceed 100 people.

You can submit a Notification of the transition to the simplified tax system from 2018 until 12/31/2017. Since December 31st falls on a public holiday, deadline Application submission has been postponed until January 09, 2018.

You can submit a notice as in electronic format through the TCS operator, and in paper form (in person, through a representative with a notarized power of attorney, or by registered mail).

There are two such objects: (click to expand)

Income. The tax rate is 6%.
Income less expenses. The tax rate is 15%.

The specified rates in some subjects of the Russian Federation can be set in smaller amounts.

Transition from STS to OSNO, other taxation systems

An individual entrepreneur can switch from the simplified tax system to another taxation regime at will only from the beginning of the next calendar year by submitting a Notice of refusal to apply the simplified tax system (form 26.2-3) by January 15 of the next year.

But there are times when the IP will be forced to return to OSNO. These are cases of violation by individual entrepreneurs of the requirements for taxpayers of the simplified tax system. For example, the income of an individual entrepreneur will exceed the allowable income level for the simplified tax system or the average number of employees will exceed 100 people.

In this case, the IP will have to re-apply OSNO from the beginning of the quarter in which the violation was committed.

Transition from OSNO to UTII

Such a transition is carried out from the moment the activity begins, for which UTII is legally established as an acceptable taxation regime. The use of UTII is currently a right, and not an obligation, of taxpayers conducting activities established by Chapter 26.3 of the Tax Code of the Russian Federation.

When switching to UTII, you must submit an application for registration as UTII payer at the place of such activity within five days from the date of application of UTII. An individual entrepreneur submits an application in the form established by law ().

The restriction on the average number of employees of individual entrepreneurs for the transition to UTII is the same as with the simplified tax system - the average number of employees should not be more than 100 people.

Transition to the patent taxation system (PSN)

An individual entrepreneur can switch to PSN from any taxation system.

Conditions for the use of PSN:

PSN can be used along with other taxation systems
The PSN is applied in relation to the types of activities established by Chapter 26.5 of the Tax Code of the Russian Federation and regional legislation
the average number of employees under PSN should not be more than 15 people for all types of entrepreneurial activities carried out by individual entrepreneurs. The average number is determined for the tax period, when calculating it, employees working under both labor and civil law contracts are taken into account
when switching to PSN, you must submit an application in form 26.5-1 and obtain a patent for a certain type of activity. In the patent, in addition to the type of activity, the territory in which the patent is valid is indicated. Application for a patent must be submitted no later than 10 days before the commencement of activities falling under the SPE.
When applying the PSN, the following condition must be observed - income from the beginning of the calendar year for all types of activities for which patents have been obtained must not exceed 60 million rubles

Switching to ESHN

ESNH is used by individual entrepreneurs who are agricultural producers.

If an individual entrepreneur was previously engaged in another type of activity, but plans to start producing agricultural goods, he can switch to the UAT.

The conditions for the transition to the UAT are established by Chapter 26.1, they contain a number of conditions depending on the types of activities that the individual entrepreneur was engaged in before switching to the UAT.

At the same time, it is necessary to submit a Notification of the transition to the UAT (Form 26.1-1) no later than December 31 of the year preceding the year of transition to the UAT.

If the individual entrepreneur ceases to conduct activities that fall under UTII and PSN

There are cases when an individual entrepreneur stops conducting activities for which he applied UTII or PSN.

In the case of UTII, this may be the case when, in municipality the type of activity that the individual entrepreneur was engaged in will no longer fall under UTII, or the individual entrepreneur is expanding its activities and, for example, its new store does not fit under UTII in terms of area.

Upon termination of UTII, you can:

Become an OSNO payer (it is necessary to deregister UTII by filling out an application for deregistration by)
Switch to the simplified tax system (also deregister for UTII and submit a Notification of the transition to the simplified tax system) - from the beginning of the month in which UTII activity was terminated.

In the event of termination of the SPE, this may be a refusal to conduct a certain type of activity.

When PSN is terminated, you can: (click to expand)

Become an OSNO payer (it is necessary to deregister under the PSN by filling out an application for deregistration in the form 26.5-4)

Change tax regime with OSNO on the simplified tax system by organizations or individual entrepreneurs occurs on a voluntary basis according to the rules established by Ch. 26.2 tax code Russian Federation. Let's look at these rules.

What is the difference between OSNO and USN

The differences between the general taxation system (OSNO) and the simplified taxation system (STS) are as follows:

Any organization can apply the OSNO; upon registration, it is assigned by default. To work on the simplified tax system, you must meet the requirements of Art. 346.11-346.13 of the Tax Code of the Russian Federation.
Reporting and the amount of taxes for these systems are different. Under the OSNO, all types of taxes are paid, and the “simplifiers”, unlike the “general regimes”, do not make contributions for income taxes, property taxes and VAT. Individual entrepreneurs additionally exempt from income tax.
With OSNO, the object of taxation (ON) is profit, with the simplified tax system - income or income minus expenses.
The income tax rate for "general regimes" is set at 20%, while for certain types income, other rates may be accepted. For example, for income from government securities of subjects of the Russian Federation, a rate of 15% is determined (subclause 1, clause 4, article 284 of the Tax Code of the Russian Federation).

If the "simplifier" chose IT in the form of income, then the latter are taxed at a rate of 6%, if income minus expenses - 15%. Subjects of the Russian Federation can lower these rates.

Who can switch to USN

In Art. 346.12 of the Tax Code of the Russian Federation specifies the conditions for changing the tax regime to a simplified one and lists the types of activities in which this cannot be counted on in any cases:

In order for an organization (or individual entrepreneur) to have the right to become a “simplified”, it must earn no more than 112.5 million rubles in 9 months, up to 100 people should work in its staff, and the residual value of fixed assets (OS) should not exceed 150 mln rub.
"Simplifiers" cannot become:

banks;
Insurance companies;
pawnshops;
investment funds;
private notaries and lawyers;
organizers of gambling;
MFIs, etc.

Individual entrepreneurs and enterprises that did not notify the Federal Tax Service of the transition to this system in a timely manner cannot apply simplified taxation.

Notification of the transition to USN

The change of the tax regime from OSNO to USN begins with sending a notification to the Federal Tax Service (clause 1 of article 346.1 of the Tax Code of the Russian Federation). In doing so, the following must be taken into account:

This is done on any day during the year, up to December 31, before the year when the organization switches to simplified taxation.
The notification is filled out in accordance with form 26.2-1, which indicates the OH, income for 9 months, the residual value of the fixed assets on October 1.
The notice may be sent electronically.

New organizations and individual entrepreneurs can become simplifiers if they submit a notification within 30 days after making the relevant entries in the Unified State Register of Legal Entities and the EGRIP. For more information about the procedure for notifying tax authorities about a change in the taxation system, see the article Application for the application of the simplified tax system when registering an LLC (nuances).

Objects and base of taxation under the simplified tax system

As noted above, OH simplistic are income or income minus expenses. This is expressly stated in Art. 346.14 of the Tax Code of the Russian Federation.

The taxpayer determines the desired object himself, including in case of changing the existing one to another from the beginning tax period, i.e. new year. The participants in a simple partnership agreement and trust management do not have such a right, they can only use “income minus expenses”.

These objects in monetary terms constitute the tax base.

What is considered the income of the simplistic:

proceeds from the sale of goods or services, property rights;
non-operating income (lease of property, exchange rate difference, transfer of exclusive rights and others specified in Article 250 of the Tax Code of the Russian Federation).

Expenses under the simplified tax system are recognized (Article 346.16 of the Tax Code of the Russian Federation):

purchase, construction and repair of fixed assets;
acquisition of exclusive rights;
conducting scientific research and development, patenting;
making rental payments;
pay wages, travel allowances, maternity allowances;
making contributions to compulsory insurance funds;
payment of interest on loans;
maintenance of official vehicles, etc.

Income and expenses are recognized on the date of actual receipt/transfer of funds.

If income or expenses were received / made in foreign currency, then when deriving the balance, they are taken into account in rubles, calculated at the rate of the Central Bank of the Russian Federation on the date of these transactions.

Reporting under the simplified tax system

"Simplifiers" report quarterly and at the end of the tax period (1 year).

Every year they must submit to the Federal Tax Service tax return. Art. 346.23 of the Tax Code of the Russian Federation establishes the deadlines for its submission:

for organizations - until March 31 of the new year;
IP - until April 30.

If a company or individual entrepreneur ceased to work on the simplified tax system at will, then they submit a declaration before the 25th day of the next month after the change in the taxation regime.

If an organization or individual entrepreneur switched to another mode forcibly, then the declaration is submitted before the 25th day of the month after the quarter when this happened.

In addition to the declaration in annual reporting simplistic include:

balance sheet and income statement;
certificate of the average number of employees;
certificates of accrued salary (2-NDFL);
statements on contributions to the FSS, PFR, etc.

How does the tax regime change from OSNO to USN

So, the first thing a taxpayer must do to switch from the OSNO to the simplified tax system is to submit a notification to the Federal Tax Service at the location of the organization or the address of registration of the individual entrepreneur before December 31 of the year preceding the year the simplified tax system began to apply.

The notification shall be accompanied by a profit and loss statement, balance sheet, list of employees.

Since the "simplifiers" replace income tax, property tax and VAT single tax, there is a need to form a transitional period.

The following rules apply to enterprises that used the accrual method when determining the tax base (hereinafter - NB) of income tax (Article 346.25 of the Tax Code of the Russian Federation):

The NB on the date of transition to the new regime includes advance payments received before the transition, if the counter execution was made after the transition.
The NB "simplified" does not take into account income or expenses already accounted for income tax.
Expenses incurred before the transition to the simplified tax system are used in the calculation of the NB “income minus expenses”, but depending on the moment of their payment (before or after the transition), they are recognized, respectively, either at the time of implementation or at the time of payment.
For the purposes of the simplified tax system, unrecorded income on debt obligations concluded on the OSNO is taken into account (letter of the Ministry of Finance of Russia dated July 11, 2014 No. 03-03-06/1/33868).
If the organization used the NB cash accrual method, said rules do not apply (see Letter of the Ministry of Finance of Russia No. 03-11-09/12 dated March 7, 2012).

In the IV quarter of the tax period before the year of using the simplified tax system, you can get a VAT deduction from advances for goods or services that will be received after acquiring the status of "simplified", for fixed assets and intangible assets(clause 5 of article 346.25 of the Tax Code of the Russian Federation).

How fixed assets are accounted for and written off

Accounting for fixed assets during the transition from OSNO to the simplified tax system has the following features (for the “income minus expenses” base).

If, prior to the start of the simplification, fixed assets are fully paid and actively used, then on the date of transition to the simplified tax system they are entered in the amount of their residual value, which is calculated according to the formula (paragraph 1, clause 2.1, article 346.25 of the Tax Code of the Russian Federation):

where: P — OS acquisition price;

ƩA is the amount of accrued depreciation.

The procedure for transferring fixed assets to the number of expenses in this case depends on their duration. beneficial use(hereinafter - SIP):

If it is less than 3 years, then the write-off of the OS occurs in the first year of work on a simplified system.
If the period is from 3 to 15 years, then the write-off occurs in stages: in the first year of work on the simplified tax system, 50% of the cost of fixed assets is minus, in the second - 30%, in the third - 20%.
The write-off of fixed assets, the SIP of which is more than 15 years, occurs within 10 years of applying simplified taxation in equal amounts.

IMPORTANT! Fixed assets contributed to authorized capital, are not included in expenses (letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-11-04 / 2/99).

If fixed assets are used, but as of the start date of simplified payments have not yet been fully paid, they can only be written off after the final payment is made to the seller (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 03.04.2007 No. 03-11- 04/2/85).

The procedure for the transition from USN to OSNO

Organizations and individual entrepreneurs can switch from the simplified tax system to the OSNO by notifying the Federal Tax Service no later than January 15 of the year when they start working in the new mode (clause 6 of article 346.13 of the Tax Code of the Russian Federation).

Since certain requirements are imposed on the "simplifiers" in terms of the cost of fixed assets, the number of staff in the state and the amount of revenue, it is logical that if these requirements are not met, the taxpayer loses the right to use the simplified tax system.

The legislator directly requires an organization that has ceased to meet the necessary requirements to abandon the simplified tax system in paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. Then she will have 15 days to report to the Federal Tax Service about the transition to the OSNO or another taxation regime (clause 5 of article 346.13 of the Tax Code of the Russian Federation). Such a message is drawn up in the form 26.2-2.

The firm or individual entrepreneur will be able to return the status of a simplified person at least in a year (clause 7 of article 346.13 of the Tax Code of the Russian Federation).

So, the order of transition from USN to OSNO is as follows:

The taxpayer sends to the Federal Tax Service a notice of refusal to use the simplified tax system (form 26.2-3). It can also be sent electronically.
The accounting reflects goods sold, but not paid for, and outstanding accounts payable.
TO tax accounting return of fixed assets. Their size is calculated as the difference between the residual value established during the transition to simplified taxation and the costs incurred on them according to the simplified rules.

These rules are observed when switching to a mode in which the tax base will be determined on an accrual basis.

For the cash method, the legislator has not established such requirements.

Since the simplified tax system replaces 3 (or 4 for individual entrepreneurs) types of tax with one, taxpayers have to adjust the taxable base.

Attention is drawn to advances, the dates of the actual transfer of money in the structure of expenses or, conversely, their actual receipt in connection with the sale of products, the cost of fixed assets and accrued/paid VAT.