The authorities have decided on the size of K1 for UTII for 2019. Let's calculate how much the tax will increase.

K1

Recently, a draft on establishing deflator coefficients for 2019 was published. Among other coefficients, K1 is set for UTII payers.

If in 2018 K1 is 1.868, then for 2019 it is set at 1.915.

Thus, the coefficient increased by 2.5%.

However, when calculating the tax, it can be reduced by the insurance premiums paid during the quarter.

Using examples, we will calculate how much the tax will increase in 2019 for individual entrepreneurs.

Individual entrepreneur on UTII without employees

For example, let’s take an individual entrepreneur without employees, carrying out activities such as providing household services to the population, car repairs and retail trade.

K2 has different meanings in different localities. For example, we will take K2 for household services = 0.5; by car service = 1; By retail trade on an area of ​​40 sq. m = 0.8.

Kind of activity		Domestic services	Auto repair	Retail
Basic yield
Physical indicator
UTII before reduction by contributions
Total UTII payable
Change of UTII

As you can see, for individual entrepreneurs without employees, changing K1 does not have a significant impact on the amount of imputation tax. For those whose tax was more than covered by fixed contributions in 2018, it will remain at zero in 2019. For some, the tax will even decrease, since with an insignificant increase in UTII due to an increase in K1, there is a simultaneous increase in insurance premiums, which reduce the amount of the increased tax, making it even less than it was in the previous year.

However, even with a decrease UTII total the tax burden on entrepreneurs will increase, as fixed contributions in 2019 will increase by 12% compared to the current size.

Individual entrepreneur on UTII with employees

Now, as an example, let’s take an individual entrepreneur with two employees carrying out the same types of activities - providing household services to the population, car repairs and retail trade.

Let’s also take K2 for household services = 0.5; by car service = 1; for retail trade on an area of ​​40 sq. m = 0.8.

We will accept the salary of employees as equal to the minimum wage.

Kind of activity		Domestic services	Auto repair			Retail
Basic yield
Physical indicator
Fixed fees per quarter
Fixed contributions for income over 300 thousand (1/4 of the annual amount)
Contributions from employee salaries (30.2% of the minimum wage) for the quarter
UTII before reduction by contributions
Total UTII payable
Change in UTII (per quarter)
Change in general tax burden(UTII contributions)

It is calculated not on the basis of actual income received, but on the basis of imputed or pre-calculated income by the state. One of the elements of the calculation formula is basic yield for different types of activities. The basic yield for UTII for 2020 (table) is published in the Tax Code of the Russian Federation, we will show how to calculate the tax payable using it.

What is taken into account when calculating imputed income

The UTII regime in 2020 for individual entrepreneurs and LLCs is attractive because the income expected or imputed by the state is often lower than what the taxpayer actually receives. Accordingly, the lower the expected income, the lower the tax payable.

Basic yield (BR) is the amount of income in rubles that is assumed to be received by the taxpayer. For example, one employee in the field of personal services brings an income of 7,500 rubles per month, one square meter of area trading floor- 1,800 rubles, and one vehicle each - 6,000 rubles.

The basic profitability figures in the Tax Code of the Russian Federation are indicated for one unit of physical indicator (FP) - an employee, square meter, units of transport, etc. It is easy to calculate that three workers employed in household services on UTII in 2020 for individual entrepreneurs bring an imputed income of (3 * 7,500) 22,500 rubles per month. Of course, in practice, three employees in household services bring in much larger sums, but it is this imputed income that is taken into account when calculating the tax.

Thus, UTII calculation for the taxpayer is based on two main elements of the formula:

• basic yield (BR);
• physical indicator (PI).

In addition, the formula contains two more coefficients that adjust the calculated imputed income:

• K1 - which takes into account growth consumer prices(for LLCs and individual entrepreneurs in 2020 it is 2.005).
• K2 - regional coefficient, which is installed local administration, and can reduce the amount of calculated imputed income (ranges from 0.005 to 1).

The full formula for calculating EVND 2020 (tax amount per month) will be as follows:

BD * FP * K1 * K2 * 15%

Basic profitability for UTII by type of activity

In Article 346.29 Tax Code The two main elements of the formula for calculating the UTII tax in 2020 for individual entrepreneurs and organizations are given in one table.

Now, based on these data, it is easy to calculate UTII in 2020 for different types activities.

Example of calculating UTII tax

Let’s return once again to the formula for calculating UTII for individual entrepreneurs in 2020 (for organizations it is similar).

BD * FP * K1 * K2 * 15%

Example

A private seamstress in Yaroslavl is engaged in sewing clothes at home. Let's calculate what tax on UTII for an individual entrepreneur in 2020 she will have to pay.

Tailoring is a household service, so the basic profitability here is 7 500 rubles The seamstress works herself, so the physical indicator is 1 . The K1 coefficient in 2020 is the same for all UTII payers - 2,005 . Coefficient K2 for the calculation formula is taken from the decision of the Yaroslavl Municipality, it is equal to 0, 519 .

We substitute all these values ​​into the calculation formula: 7,500 * 1 * 2.005 * 0.519 * 15% = 1,170.66 rubles per month or 3,512 rubles per quarter.

Let's assume that a seamstress has a lot of customers, so she decides to open a studio and hire 4 workers. In this case, only the FP indicator will change in the calculation formula - instead of 1 it will become equal to 5 (the entrepreneur himself plus 4 employees). Then the tax per month will be 5,853.34 rubles, and per quarter - 17,560 rubles.

Reduction of calculated tax due to contributions

Individual entrepreneurs and organizations working on UTII can reduce the calculated tax at the expense of taxes paid by individual entrepreneurs for themselves and/or for employees.

The tax period (the period for which the tax is calculated) for UTII is one quarter. must be submitted no later than the 20th day of the month following reporting quarter(April 20, July, October, January). The tax can be paid 5 days later (April 25, July, October, January, respectively).

To be able to reduce the calculated quarterly tax, you must pay part of the annual IP fees for yourself before the end of this reporting quarter. For example, to reduce tax for the 1st quarter, contributions must be paid no later than March 31.

Let us remind you that contributions to your pension and health insurance the entrepreneur can pay at any time and in any amount until December 31. However, if you pay contributions for yourself only once a year, then the calculated tax can be reduced only for the quarter in which they were paid. As for contributions for employees, their employers are required to pay monthly, so the tax can be reduced every quarter.

Another important nuance- if the individual entrepreneur works himself, then the calculated quarterly tax is reduced by the entire amount of contributions paid. If an entrepreneur has employees working on UTII, then the tax can be reduced by no more than half. The same rule applies to organizations.

Let's see how taxes are reduced due to contributions using the example of a seamstress from Yaroslavl. In the 1st quarter, when the seamstress worked alone, she paid for herself part of the annual contributions of the individual entrepreneur in the amount of 5,000 rubles. Contributions were paid on March 10, i.e. within the reporting quarter. When filling out the declaration for the 1st quarter, the entrepreneur indicates the amount of accrued tax (in our example, 3,512) and the contributions paid. We reduce the tax on contributions (3,512 - 5,000<0), т.е. платить в бюджет на ЕНВД для ИП в нашем примере не придётся вообще.

But if there are workers in the 2nd quarter, the situation is different. Although the individual entrepreneur paid contributions for himself (also 5,000 rubles) plus 28,000 rubles in contributions for employees, the calculated quarterly tax of 17,560 rubles can be reduced by no more than half. That is, despite the fact that the amount of individual entrepreneur’s contributions for himself and his employees is 33,000 rubles, which is more than the calculated tax, you will still have to pay 17,560/2 = 8,780 rubles to the budget.

If you still have questions or would like advice from a professional, we can offer free tax consultation from 1C.

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

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 the main taxes of the general taxation system with one - a single one. 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 for which the tax base is determined as their cadastral value).

Read about how to fill out the UTII declaration for the 1st quarter of 2020.

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 from public organizations of disabled people.

note, from January 1, 2020 UTII cannot be used when selling fur clothing, footwear and medicines. Specified product groups. In accordance with the new edition of Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as 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, health and social welfare institutions 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 there is a license, the largest taxpayers include credit organizations, insurance companies (providing insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization that applies special tax regimes cannot be classified as the largest taxpayer.

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 the regulatory act of 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 the 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 vehicles.
• 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 one city or district (with one OKTMO), then there is no need to register as a UTII payer with each tax service.

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 profitability 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 of business 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 of Economic Development of 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 for 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 for paying insurance premiums for themselves (the main thing is that the entire amount is paid on time within the 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, tax collectors were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before submitting 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. Individual entrepreneurs who registered an online cash register in the period from February 1, 2017 to July 1, 2019 could count on this benefit. 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 a total amount of 19,278 rubles. (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 for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th first month of the next quarter. But in 2020, the deadlines for paying taxes for quarters 1-3 fall on weekends, and therefore are 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 filing a tax return and recording physical indicators, are required to maintain accounting records and submit financial statements.

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

• Balance sheet (form 1).
• Statement of financial results (form 2).
• Statement of changes in capital (Form 3).
• Cash flow statement (form 4).
• Report on the intended use of 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) switched to online cash registers when accepting funds from individuals (and sometimes from other individual entrepreneurs or legal entities). 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

Read about the rules for combining UTII and simplified tax system.

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 use UTII if it violates the terms of application of this regime. Most often this is due to the number of people hired, that is, at the end of the 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, they are automatically transferred to the general taxation regime 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 trade), the 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 of the Tax Code of the 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 with on the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available under the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods held by taxpayers on the balance sheet, or leased (received), including under leasing and sublease agreements.

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

Will the adjustment coefficient K1 for UTII increase from 2018? Will the K1 coefficient increase? How much UTII will need to be transferred next year? Will the increase affect the IP? Let's figure it out.

New value of the correction factor K1

From January 1, 2018, it is planned to increase the adjustment coefficient-deflator K1, used for the purpose of calculating UTII. The source of the latest news about the increase in UTII from 2017 was officials of the Ministry of Economic Development, who published a draft corresponding resolution. The deflator coefficient for the purpose of applying UTII in 2018 will be 1.868. Later, this bill was adopted (Order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579) How will this affect the increase in UTII?

How do coefficients affect UTII?

UTII is calculated from the amount of imputed income, taking into account two coefficients:

1. Deflator coefficient K1;
2. Correction factor K2.

These coefficients allow you to adjust the basic profitability taking into account the influence of various external conditions (factors) on the amount of income received (clause 4 of Article 346.29 of the Tax Code of the Russian Federation).

Correction coefficient K1

K1 is a deflator coefficient. It is used to bring imputed income to the level of consumer prices for goods (work, services) of the past year. That is, to take into account inflation indicators for the past year (paragraph 5 of Article 346.27 of the Tax Code of the Russian Federation).

The value of K1 for the next calendar year is established by the Ministry of Economic Development of Russia and publishes its value in the Rossiyskaya Gazeta no later than November 20 of the previous year (clause 2 of the order of the Government of the Russian Federation of December 25, 2002 No. 1834-r). That is, the K1 value for 2018 should be published no later than November 20, 2017.

Let us recall that for 2017 the K1 coefficient was set at 1.798. Compared to the previous value (1.798), it increased by 3.4%. This means that even if the value of the physical indicator for the type of activity remains the same and the size of K2 is set by local authorities at the same level, the “imputed” tax that you will pay to the budget will increase in 2018.

What else is changing according to UTII since 2018?

From January 1, 2018, consumer cooperation organizations whose average number of employees over the past year exceeded 100 people can apply UTII until December 31, 2020. Previously, the deadline was December 31, 2017. Basis: Clause 4 art. 3 of the Law of October 2, 2012 No. 161-FZ, Law of October 30, 2017 No. 300-FZ

The validity of the norm of the Tax Code of the Russian Federation, allowing some consumer cooperation organizations to apply UTII with a staff of more than 100 people, ended on December 31, 2017. According to this norm, organizations and individual entrepreneurs whose average number of employees for the previous calendar year exceeded 100 people were not entitled to pay UTII. However, this restriction did not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, to consumer cooperation organizations , carrying out their activities in accordance with Law No. 3085-1, as well as business companies, the only founders of which are consumer societies and their unions (paragraph 2, subparagraph 1, paragraph 2.2 of Article 346.26 of the Tax Code).

Calculation of coefficients K1 and K2 Gusarova Yulia Internet accounting “My Business” - how to calculate coefficients K1, K2 UTII in 2018, formulas, tables of values.

How to calculate the K1 coefficient on UTII

The formula for calculating the deflator coefficient K1 takes into account changes in consumer prices for goods (work, services) in Russia in the year preceding the current calendar year.

The K1 coefficient is calculated every year by the Ministry of Economic Development of the Russian Federation. Entrepreneurs and organizations do not calculate this coefficient on their own.

The deflator coefficient K1 is established by the Ministry of Economic Development of Russia for each calendar year and is subject to publication no later than November 20 of the year preceding the year for which its value is determined.

For 2018, the deflator coefficient K1 is set at 1.868 (Order of the Ministry of Economic Development of October 30, 2017 No. 579).

How to calculate the K2 coefficient on UTII

In the calculation of UTII, in addition to the deflator coefficient K1, the corrector coefficient K2 is involved. This indicator takes into account the specifics of doing business. The procedure for calculating K2 includes, for example, the range of goods, seasonality, operating hours, place of activity, etc. among these features.

The correction coefficient K2 is established by the regulations of the municipality. Regional laws that determine the procedure for applying the UTII regime in a certain territory also indicate the features of the K2 correction coefficient in a given region.

The table of correction coefficient values ​​contains the name of the type of activity that falls under UTII in a given territory. In this case, the single value of the coefficient K2 can vary from 0.005 to 1.0 inclusive

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