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 2019 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 2019: latest changes and news

The most important recent news that has pleased many individual entrepreneurs is single tax for 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 2019 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. persons in 2019. 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 - public organizations disabled people;
• The activity is not based on a power of attorney for the use of property;
• The service does not constitute the rental of gas and gas filling stations or gas station spaces;
• 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 made up by 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 2019:

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.	The activity is carried out under a trust agreement for the use of property or a simple partnership, that is, a 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 2019?

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 in tax office according to the place of activity, 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 2019?

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 objects are not considered as cadastral value.

Let's consider what taxes need to be paid in 2019 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, square meters.
• K1– coefficient established by the Ministry of Economy. In 2019, K1 is 1.798.
• K2– value established by local municipal institutions. This is a correction factor.
• Bid– constant value.

  The UTII tax rate in 2019 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 (DB 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 2019 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 2019 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 2019 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. A deadlines 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.

Since in 2019 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 2019 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 2019 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 Individual entrepreneur 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

Change the tax regime in the middle tax period it is forbidden. 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

If an organization or individual entrepreneur uses taxation as a tax regime, then they must know all the subtleties and features of calculating this tax fee. And there are a lot of them in it. Let's start in order.

Basic moments

According to the law, those who have the right to work on UTII commercial organizations And individual entrepreneurs who are engaged in certain types of activities. Their list is prescribed in the All-Russian Classifier of Services to the Population and partially in OKVED. However, specific areas of activity in which it is possible use of UTII in each region is determined individually at the level of local authorities. In turn, they are guided by the economic and territorial characteristics of the region.

When developing his enterprise in one direction or another, every businessman should know whether it falls under UTII or not. This is important for the reason that if the use of “imputation” is possible, then a company or individual entrepreneur can significantly.

The transition to UTII is a strictly voluntary procedure.

How does UTII differ from other forms of taxes?

The most important difference between UTII is that the tax here is paid not on the actual profit received, but on the estimated future income. At the same time, a single tax replaces several tax payments, such as personal income tax, VAT, property and profit tax.

UTII for retail trade

Quite often, “imputation” is used specifically in the retail industry. This is beneficial for businessmen: if the business is going well, then, regardless of the amount of income, they need to be paid in the state budget a strictly defined amount of taxes. True, this is where the main drawback of UTII lies: in the case when trade is at zero or an organization, just like an individual entrepreneur, for some reason stopped conducting its activities, but did not have time to notify about it tax service, you will still have to pay the imputation.

Conditions for using UTII for retail

Not every trade company has the right to use the special UTII regime in his work. There are a number of restrictions that must be taken into account if you want to work according to “imputation”. Here they are:

• The sales area of ​​the company should not exceed 150 sq.m. Otherwise, trade must be conducted either through a non-stationary network or on premises without a sales floor;
• catering establishments cannot use “imputation”;
• Sellers of fuel: gasoline, gas, and motor oils do not have the right to work under imputation;
• entrepreneurs delivering their products to customers through online stores or mail.

These and some other individual entrepreneurs and organizations working in the field of retail sales cannot use UTII. A complete list of restrictions can be found in the Tax Code of the Russian Federation.

Formula and main parameters for calculating UTII in retail trade

As when calculating any other tax, accountants of enterprises and organizations located on UTII must know the formula by which this tax calculated. According to UTII it will be like this:

BD x FP x K1 x K2 x 15% = UTII

Explanations:
DB– basic profitability. At its core, it is assumed monthly income for certain types of activities. As of 2016, in retail it is equal to 1,800 rubles per square meter;

FP– physical indicator. For different areas, the physical indicator can be different phenomena, for example, for transport companies it is the vehicles involved in work, for companies providing household services to the population it is the number of personnel. If we talk about retail trade, then the physical indicator here will be the area of ​​the sales floor.

Please note: to reduce tax payments when concluding a lease agreement for a store or retail department, it is better to immediately distinguish between retail and warehouse premises. This is important because only the area of ​​the sales floor, that is, the object for making a profit, is used to calculate the tax.

K 1– a coefficient established at the federal level and reflecting the amount of inflation. In the language of economists, this coefficient is otherwise called a deflator. This indicator change once a year by special order of the Ministry economic development.

K 2— a coefficient that is developed by regions of the Russian Federation at the local level. It takes into account many factors at once: such as seasonality, operating hours of the enterprise or individual entrepreneur, wage employees, etc. In order to find out K 2, you need to contact the tax office at the place of registration;

% — the size of the tax rate.

Let's look at examples of UTII calculations in different cases. All initial data are taken for 2016.

Example 1 (sales area 5-150 sq.m.)

In the first example, let’s take a retail space of 70 sq.m. The store is located in a region where K2 is 0.6.

In total we have:

Basic income – 1800;
Physical indicator – 70;
% — 15;
K 1 - 1.798;
K 2 - 0.6;

Now let's move directly to the calculation:

UTII = 1800 x 70 x 1.798 x 0.6 x 15% = 20389.32 rubles

This is the amount of tax that a taxpayer must pay for one month.

Example 2 (sales area less than 5 sq.m.)

If area trading place does not exceed 5 sq.m., then a different formula must be used for calculation. IN in this case parameters such as basic profitability and physical indicator will be a strictly defined constant value of 9000.

In the example below, let the area of ​​the retail outlet be 3 sq.m. The region is the same with K 2 equal to 0.6.

The initial data is:

Basic income + physical indicator – 9000;
% — 15;
K 1 – 1, 798;
K 2 – 0.6;

We calculate UTII:

UTII = 9000 x 1.798 x 0.6 x 15% = 1456.38 rubles

- this is exactly how much the owner of, for example, a kiosk with a sales area of ​​3 sq.m. must pay to the treasury under UTII for one month of work.

Example 3 (trade of mixed goods)

Here we provide a more detailed calculation, taking into account some factors influencing tax reduction.

Attention! If an enterprise trades in multiple types of goods at once, you should study regional K2 very carefully. In some cases, this can significantly reduce the tax. Let's give a specific example.

Let's take a wine store with an area of ​​25 sq.m. as a taxable object. Regional K2 for alcoholic beverages in a given region will be equal to 1.

We calculate using the above formula:

1800*25*1.798*1*0.15=12136.5 rubles.

Since UTII must be paid quarterly, we multiply the resulting amount by 3.

As a result, we have 36409.5 - this is how much we need to pay to the state budget for one quarter

However, in this case, there is a little trick that can be quite legally used to reduce taxes. The liquor store sells not only alcohol, but also various types products (including snacks), which means it can be regarded as a mixed food product. But for this category the coefficient is completely different – ​​only 0.27.

1800*25*1.798*0, 27*0.15=3, 276.85 * 3 = 9830.5 rubles

Thus, the difference between the first and second calculations is 26,579 rubles.

But this is not the limit. If we consider this calculation from the point of view of an individual entrepreneur, then he can reduce this tax on contributions paid to the Pension Fund and the Compulsory Medical Insurance Fund for himself in the amount of 100%, but only on the condition that they were made regularly and without delay. If there are sellers, this tax is reduced by 50% of payments made for them to extra-budgetary funds.

With a competent approach and taking into account all factors, the tax paid under UTII can be significantly reduced. As can be seen from the above example, its size is affected by payments to the Pension Fund and the Compulsory Medical Insurance Fund, in addition, if you correctly take into account the basic profitability (and it is different for each type of activity), then you can optimize the UTII in an even more interesting way.

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

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

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

UTII: who can apply

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

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

UTII can be used if you provide or carry out:

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

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

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

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

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

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

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

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

UTII: how an individual entrepreneur can become a tax payer

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

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

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

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

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

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

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

Imputation: how to calculate tax

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

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

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

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

The algorithm looks like this:

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

VD – imputed income,

DB – basic profitability,

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

K1 – deflator installed for UTII;

K2 – coefficient for database adjustment.

Let's look at each element of the formula.

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

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

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

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

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

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

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

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

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

Odds. These are adjustment parameters. K1 is set by the Ministry of Economic Development; in fact, it is a deflator. Its validity period is one year. In 2017, the K1 value was 1.798, and from January 1, 2018. – 1.868.

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

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

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

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

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

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

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

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

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

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

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

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

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

An individual entrepreneur can deduct:

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

Let's look at calculations for UTII using examples

Example 1

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

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

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

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

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

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

You listed cash V insurance funds, Then:

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

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

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

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

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

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

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

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

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

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

Example 2

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

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

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

36,313.92 – 32,385 = 3,928.92 rubles

VD = 242,092.8 rubles

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

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

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

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

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

Calculations in the 3rd quarter:

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

Tax payable:

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

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

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

Tax payable:

36,313.92 – 2,420.92 = 33,893 rubles

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

Eventually:

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

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

Total UTII (payable) = 145,255.68 rubles

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

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

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

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

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

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

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

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

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

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

Calculations in the 3rd quarter:

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

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

Calculations for the year (4th quarter):

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

Tax payable:

18,156.96 – 631.39 = 17,525.57 rubles

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

Eventually:

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

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

Total UTII (payable) = 53,839.49 rubles

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

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

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

Example 3

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

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

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

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

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

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

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

How does an individual entrepreneur report on imputation?

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

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

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

Organizations also submit financial statements on UTII.

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

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

Many entrepreneurs, when choosing a suitable taxation system, choose UTII, that is, tax on imputed income. It is appropriate only for certain types of activities, and it is not valid in all regions and localities. But businessmen who are confident in the good profitability of their business prefer it.

In this case, the calculation is made not based on actual revenue, but on approximate, estimated indicators, they are called imputed. How to correctly calculate the amount of UTII yourself? Now we will teach and give examples of calculating UTII in 2019.

Examples of calculating UTII tax

Each federal district or municipal district has the right to independently determine which types of activities on their territory fall under UTII.

General rule: this tax does not apply to large taxpayers, as well as to individual entrepreneurs working in the field of health and social security.

For other types of businesses, the calculation of tax on imputed income will be slightly different. In addition, the legislation also provides for the option of calculating tax for less than a month. We will consider and give examples of calculating UTII in 2019 in the following areas of activity:

• vehicle repair;
• retail;
• transportation;
• rental of real estate;
• domestic services;
• public catering;
• rental land plots;
• advertising;
• vending machines.

As is known, for such calculations it was developed general formula of the following form: UTII = DB * FP * K1 * K2 * 15%. What are the factors included in this “equation”, we will say a little lower. Here we will make a reservation that the sizes of the coefficients are different for different territorial units. Knowing these regional inputs and your own input figures, it is not difficult to make these calculations.

When calculating the tax on imputed income, it should be taken into account that the tax is paid without kopecks, the resulting value with a value of less than 0.5 units is discarded, and 0.5 units or more are rounded to the whole unit (Order of the Federal Tax Service of the Russian Federation dated January 23, 2012 No. MMV-7- 3/13@).

An example of calculating UTII for retail trade

Let's consider an example of calculating UTII for individual entrepreneurs in retail trade. Let's take for example an abstract store selling women's clothing. Department area - 10 sq. m, and it is located in a large shopping center with stationary areas for retail sales. Let's take a closer look at what stands behind the abbreviations of the components of the formula.

So the unknowns on the right side of the equation became known. All that remains is to present the formula in numerical form and carry out the calculations.

UTII = 1800*10*1.915*1*15% = 5,171 rub.

But do not forget that the answer received is the amount of UTII for just 1 month. And for economic participants using this system taxation, quarterly reporting is provided. All we have to do is multiply the resulting number 5,171 by 3. Final total: RUB 15,513.

Example of UTII calculation for household services

We get used to things, they become loved, and it’s a pity to part with them. And that’s why we go to the workshops. In our case, let's assume that clients come to you as a shoe repair specialist. You are an entrepreneur who has decided to work without hiring assistants. How can such a craftsman calculate UNDV?

DB. The basic profitability for such workshops providing household services is set at 7,500 rubles.

FP. For tailoring studios, shoe shops and other small enterprises providing personal services, the physical indicator is usually considered to be the total number of workers employed in this business. We don’t have to add up the personnel units of performers and managers; FP is equal to 1.

K1 - we remind you that this is a constant coefficient, for the required period, 2019 it is 1.915.

K2 - we look for this coefficient on the website of the administration of the locality where it is carried out this type services. In our city, for shoe repair activities, it is set at 0.8.

Now we count again UTII formula= DB * FP * K1 * K2 * 15%.

Substituting the numerical data, we have the result for the month: 7500 * 1 * 1.915 * 0.8 * 15% = 1,724 rubles.

This means that for the quarter the UTII will be: 1,724*3 = 5,172 rubles.

An example of calculating UTII for advertising

The list of activities to which the single tax on imputed income is applicable includes such a special one as advertising. Not just any one, but an external one.

Let's decide on the input data. In this case, it is important where we place advertising objects: on the street, on vehicles, at shopping pavilions, etc. Let's take the following data as starting points: we produce commercial advertising, place it on transport, namely, on two buses. Go ahead.

DB. We start from a constant: we have a basic profitability calculated for advertising on transport units, this is 10,000 rubles.

FP. In our situation, the number of transport facilities is taken as a physical indicator. We have 2 pieces at our disposal.

K1, as is already known from the above examples, is unchanged. In 2019, this coefficient is 1.915.

K2 - please note that regional and municipal authorities differentiate different types advertising on transport according to their purpose and other features. As a rule, social advertising is allocated to a special category and has its own separate local coefficient. But let us remind you that we have commercial advertising, and in our area it is estimated at a coefficient of 1.

So, we make the calculation: UTII = 10,000*2*1.915*1*15% = 5,745 rubles. for a month, and for a quarter, respectively, 5,745 * 3 = 17,235 rubles.

An example of calculating UTII for cargo transportation

Are you bored of advertising to others, have you decided to transport something or someone yourself? Let's consider the option of local freight transportation. Let's say your agency has 3 cars. “Gazelle”, “Ford”, some other brand you love - this just doesn’t matter in the slightest.

BD (basic profitability) for cargo transportation - 6,000 rubles.

FP, that is, the physical indicator in this example is the number of cars involved in transportation, that is, 3.

K1 again and always = 1.915.

K2 for freight transport in our region is equal to 1.

Let's start doing the calculations. UTII = 6000*3*1.915*1*15% = 5171 rub. per month. And for the quarter for the same transportation you will have to pay this amount: 5171 * 3 = 15,513 rubles.

An example of calculating UTII for vehicle repairs

A car is wonderful, especially one that works. But they have a nasty habit of breaking. This means that car repair services are in great demand in any city, town or village in the country. Let’s agree on conditional inputs, the main one of which will be the number of hired workers: let’s say you have two of them.

DB. For car repair services, the basic income is known: 12,000 rubles.

FP. Here the physical indicator is the number of people providing the service. That is, 2 employees plus the owner of the establishment, an entrepreneur. As a result, we have FP = 3.

K1 = 1.915, it is the same for all types of activities.

K2. In our conditional town N. for repair, maintenance and vehicle washing services it is 1.

Calculation of USTV for the month is similar: 12,000*3*1.915*1*15% = 10,341 rubles. This means that for the quarter the amount of tax will result in the following amount: 10,341*3 = 31,023 rubles.

An example of calculating UTII for catering

Another area of ​​activity where the reporting scheme with UNDV taxation is used is catering enterprises. You've got your own cafe. Its total area is 54 square meters. m., but the area of ​​the hall where visitors are served is 38 sq. m.

It is very important to distinguish between these data. In any catering facility, of course, there are utility and hygiene rooms, offices for staff, and a kitchen, finally. But all of them remain “outside the brackets”; only the area of ​​the hall where visitors are served is taxed.

DB (basic profitability) for public catering establishments with a given area serving visitors is set at 1,000 rubles. per sq. m.

FP: in our case, the above-mentioned usable area becomes the physical indicator, it turns out that FP = 38.

K1 in 2019 remains unchanged for everyone, it is 1.915.

K2 needs to be found out for your region, for our type of activity. In our example it is 1.

So, UTII for your cafe: 1000*38*1.915*1*15% = 10,916 rubles.

Do not forget that the amount received reflects the amount of tax for the month. We count quarterly tax: 10,916*3 = 32,748 rub.

An example of calculating UTII for renting out real estate

Renting out real estate is another likely source of income. But at the same time it is also a subject for taxation. Typically, entrepreneurs use a hostel or small hotel for this. It is easier to rent out an apartment as a private person, then only personal income tax and income tax will be deducted from you individuals, and this is 13% of the money received. In case of UTII tax the amount will be much larger, this is easy to verify using a specific example.

The basic yield (BR) when renting out housing is 1000 rubles. per sq.m.

The physical indicator (PI) in this situation is the number of square meters of rental housing; in your apartment, let’s say, there are 36 of them.

K1 = 1.915, there are no options here.

K2 for your locality for rental housing = 1.

UTII for the month = 1000*36*1.915*1*15% = 10,341 rubles, and the amount for the quarter is three times more: 31,023 rubles.

An example of calculating UTII for renting a land plot

It's even easier to have your own land plot, and rent it out. For children's attractions, for example. Or for placing a summer cafe, for holding leisure events, etc. Let the area of ​​your site be 20 square meters. m.

The basic yield (BR) for renting land plots, if their area is more than 10 sq.m., is the amount of 1000 rubles. per sq. m.

The physical indicator (PI) here is the number of square meters that you rent out, we have 20 of them.

K1, nothing changes here, still the same 1.915.

Regional K2 for land lease is 0.8.

UTII = 1000*20*1.915*0.8*15% = 4,596 rubles. for a month, respectively, for a quarter: 4,596*3 = 13,788 rubles.

An example of calculating UTII for vending

When trading through vending machines, using UTII is much more expedient than other taxation systems.

Let's imagine that an organization has entered into a lease agreement in a shopping center in order to place one coffee vending machine. She registered as a UTII payer on 04/18/2019 with the tax office at the location of this shopping center.

A little later, on April 20, 2019, the organization entered into a lease agreement in another office center located in the territory under the jurisdiction of the same tax office, with the aim of installing two machines for the sale of snacks and toys.

The local government authority for the type of activity “retail trade” has set K2 equal to 1. K1 for 2019 is equal to 1.915.

In this example, the organization must submit one return to the tax office for the 2nd quarter of 2019. Let's calculate the tax:

We calculate the tax base. First, we determine the number of calendar days:

1 machine x 13 days: 30 day = 0.43

We indicate this figure in the declaration of section 2 on line 050.

In lines 060 and 070 of section 2, we must indicate three machines, regardless of the fact that they started working not on the 1st, but on the 20th. We will explain this situation below.

So the tax base will be:

4500 rub. x 1.915 x 1 x (0.43+3+3) = 54,411 rub.

We will calculate the tax based on tax rate with UTII - 15%:

54,411 x 15% = 8,162 rubles.

Now we will explain why we took the first vending machine as 043, and the next two as a whole unit for each.

According to Article 346.29 of the Tax Code of the Russian Federation, paragraph 3, paragraph 10, in cases where UTII payer registered as a payer of imputed tax not from the beginning of the quarter, the calculation is based on the actual number of calendar days in the first and last tax period.

Letter from the Federal Tax Service of Russia dated June 24, 2013 under number ED-4-3/1141@ explains that since the form UTII declarations does not contain lines to indicate the number of days, the value of the physical indicator indicated in lines 050-070 of section 2 "Calculation of the amount of single tax on imputed income for individual species activity", must be adjusted. To do this, it is necessary to attribute the number of calendar days of conducting the corresponding type of activity in the month of registration or deregistration to the total number of calendar days in a given month of the tax period. This is what we did in the above example.

Further, according to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation and clarifications in the letter of the Ministry of Finance of Russia dated January 17, 2014 No. 03-11-11/1348, in a situation where one or more devices are added to already operating vending machines (physical indicator), then the added devices are included in the calculation from that month in which they started working, regardless of the start date.

Sometimes entrepreneurs doubt which is more profitable: USTDV, patent or simplified tax system? Each of these tax systems has its pros and cons. They are discussed in detail in this publication.

Material updated according to current legislation RF 11/19/2018

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In 2019 year UTII as a special tax regime used by organizations and individual entrepreneurs. Previously, it was planned to abolish this taxation system from 2019, but the Government of the Russian Federation postponed the abolition of UTII until 2021. So there is still time to use UTII, so we will tell you about the formula for calculating UTII in 2019.

UTII is an imputed tax that does not depend on the actual income of an individual entrepreneur or organization. It applies to certain types of activities. The tax is calculated using a special formula.

Our article today will discuss the formula for calculating UTII 2019, as well as examples of calculating tax payable.

Application of UTII in 2019

It should be noted that when paying UTII, both individual entrepreneurs and organizations are exempt from paying the following taxes:

• on property;
• at a profit ();
• value added (VAT).

In general, the possibility of applying the Unified Tax on imputed income is regulated regulations local authorities. In this case, the order payment of UTII may be different due to the fact that the K2 coefficient may differ in different regions.

The use of UTII involves payment of tax based on the amount of income not actual, but imputed by officials of an individual entrepreneur or organization.

The 2019 UTII formula includes basic yield, as well as physical indicators and coefficients K1 (deflator) and K2 (adjustment).

When choosing UTII, individual entrepreneurs and organizations are required to register as payers of this tax within five days after the start of activities on UTII. Conducting activities on UTII without registration entails a fine in the amount of 40,000 rubles or 10% of the potentially received income.

UTII does not have the right to apply to individual entrepreneurs and organizations with more than 100 employees.

Changes to UTII in 2019

Since 2015, regional authorities have received the right to reduce the basic UTII tax rate from 15% to 7.5% starting from the next reporting year.

In 2016, the adjustment coefficient K1 was supposed to be 2.083, but the Ministry of Economic Development of the Russian Federation decided to leave K1 at the 2015 level - 1.798. For 2017, K1 in the amount of 1.798 continued to be valid for the purpose of calculating UTII.

Thus, over the course of three years (2015, 2016, 2017), there were no significant changes in this taxation system. Application tax deductions, the procedure for making insurance contributions for individual entrepreneurs and organizations will remain the same.

But 2018 brought a not very pleasant surprise. A draft law was proposed for consideration by legislators, increasing K1 from 2018 by 3.9% from the K1 in force in 2017. The bill was passed and signed by the president. With such a percentage increase, K1 in 2018 for calculating UTII amounted to 1.868. For 2019, K1 will be increased and amount to 1.915, which will entail an increase in the tax amount.

Types of taxable activities UTII

The obligation to pay UTII arises for individual entrepreneurs and organizations that operate in the following areas:

1. Retail trade (facility area - no more than 150 sq. m.).
2. Household services.
3. Veterinary services.
4. Public catering (facility area - no more than 150 sq. m.).
5. Hotel business and rental housing.
6. Providing services for leasing retail places and land plots (except for petrol and gas filling stations, facilities with an area of ​​more than 500 sq. m.).
7. Distribution and (or) placement of advertising.
8. Repair, maintenance, washing vehicles.
9. Provision of parking.
10. Delivery of passengers and cargo.

A complete list of UTII activities is contained in Article 346.26 of the Tax Code of the Russian Federation.

Formula for calculating UTII 2019

The UTII formula for 2019 is as follows:

UTII = BD x FP x K1 x K2 x15%

DB - basic yield. Determined by the tax code for each type of activity. This could be retail trade, the provision of household services and much more.

In Article 346.29 Tax Code RF contains information regarding basic profitability and physical indicators for types of UTII activities.

You can find the basic yield table on this page.

FP - physical indicators. When calculating FP, they are rounded to whole numbers.
K1 is a deflator coefficient established by the government of the Russian Federation. In 2018 it is 1.868; in 2019 will be 1.915.
K2 is a correction factor. It is determined by local authorities and can vary from 0.005 to 1.
15% - rate on UTII tax. This maximum bet, defined by the Tax Code of the Russian Federation, but local authorities have the right to reduce it to 7.5% by local laws.

To pay tax for the quarter, the resulting value should be multiplied by three.

Deadlines for paying UTII in 2019

The deadline for paying UTII in 2019 is no later than the 25th day of the first month following the reporting quarter:

• for the 4th quarter of 2018 until 01/25/2019;
• for the 1st quarter of 2019 until 04/25/2019;
• for the 2nd quarter of 2019 until July 25, 2019;
• for the 3rd quarter of 2019 until October 25, 2019;
• for the 4th quarter of 2019 until 01/25/2020.

Reducing UTII for insurance premiums

According to Article 346.32 of the Tax Code of the Russian Federation, the amount of UTII calculated for a quarter can be reduced by mandatory insurance premiums that were actually paid in a given quarter. In this case, it does not matter for what period the contributions were accrued (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). In this case, it matters whether the UTII payer is an employer or not:

• individual entrepreneurs who are not employers reduce the amount of the single tax by the full amount of insurance premiums paid for themselves for compulsory pension insurance and for compulsory health insurance;
• individual entrepreneurs using hired labor reduce the amount of the calculated single tax on insurance premiums paid for themselves and for employees, but not more than 50% of the accrued UTII amount.

Examples of calculating UTII in 2019

Example 1

An individual entrepreneur who works without employees and provides veterinary services:

• BD - 7,500 rubles;
• FP - 1 (person - individual entrepreneur);
• K1 - 1.868;
• K2 - 1.

UTII = 7,500 × 1 × 1,868 × 1 × 15% = 2,102.00 rubles per month.

To calculate UTII for the quarter:

2,102 × 3 = 6,306 rubles.

Example 1 is calculated for 2018, for 2019 only K1 changes, respectively UTII amount for a quarter in 2019, for the same IP will be:
UTII = 7500 x 1 x 1.915 x 1 x 1 x 15% = 2,154.00 rubles per month.

To calculate UTII for the quarter:

2,154.00 x 3 = 6,462.00 rubles.

An increase in K1 in 2019 for this individual entrepreneur will lead to an increase in tax by 156.00 rubles per quarter.

Individual entrepreneurs without employees have the right to reduce the UTII tax by the entire amount of insurance premiums paid in the billing period.

Let's give an example. During the 1st quarter, the individual entrepreneur paid insurance premiums for himself in the amount of 6,998.00 rubles. Consequently, this individual entrepreneur will not have UTII to pay, since:

The difference between the calculated UTII 6,306.00 (in 2018) and 6,462.00 (in 2019) will be negative. Sum fixed contributions turned out to be more than the calculated UTII. This means that an individual entrepreneur does not have to pay UTII tax for the 1st quarter.

When calculating UTII, a rounding rule applies - values ​​of cost indicators less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

Example 2

An individual entrepreneur who works with 2 employees and provides vehicle washing services:

• BD - 12,000 rubles;
• FP - 3 (individual entrepreneurs + employees);
• K1 - 1.868;
• K2 - 1.

UTII = 12,000 × 3 × 1.868 × 1 × 15% = 10,087.00 per month.

To calculate UTII for the quarter:

10,087.00 × 3 = 30,262.00 rubles.

Similarly, for 2019, UTII will be:

UTII = 12,000 x 3 x 1.915 x 1 x 15% = 10,341.00 per month.

To calculate UTII for the quarter:

10,341.00 x 3 = 31,023.00 rubles.

In Example 2, the individual entrepreneur uses hired labor. The amount of contributions paid in the accounting quarter for oneself and for hired employees amounted to 20,000 rubles. But in the case of hired labor, it is impossible to reduce the tax by the entire amount of insurance premiums paid. The tax in this case is reduced by no more than 50%. It turns out that the following amounts are payable for the billing quarter:

• 30,262.00 x 50% = 15,131.00 rubles in the billing quarter of 2018;
• 31,023.00 X 50% = 15,512.00 rubles in the billing quarter of 2019.