The taxation system in the form of a single tax on imputed income can be used by both organizations and individual entrepreneurs. For cases where the UTII payer is an entrepreneur, the provisions Tax Code of the Russian Federation (hereinafter also referred to as the Tax Code of the Russian Federation) provide for some regulatory features. Let’s try to figure out exactly what features of payment of UTII in 2017 for individual entrepreneurs were established by the legislator.

Features of the transition to paying UTII

To start using tax system in the form of a single tax on imputed income, an individual entrepreneur must submit to tax authority application for the commencement of payment of a single tax. The decision to switch to payment of UTII each payer accepts independently and voluntarily (according to Article 346.28 of the Tax Code of the Russian Federation). The right to pay UTII arises from the taxpayer only if he meets the requirements of the Tax Code of the Russian Federation and carries out types of activities named in the Tax Code of the Russian Federation and local legislation (Article 346.26 of the Tax Code of the Russian Federation). To switch to paying UTII tax for individual entrepreneurs in 2017, the Federal Tax Service of the Russian Federation, by Order No. MMV-7-6/941@ dated December 11, 2012, approved the UTII-2 application form. The application form can be downloaded from the link on the official website of the Federal State Unitary Enterprise GNIVTS Federal Tax Service of Russia and the website of the Federal Tax Service of the Russian Federation, or found in reference books legal systems. It is important to remember that the application for the transition to UTII for individual entrepreneurs in 2017, the form of which approved by order Federal Tax Service of Russia, applies only to relevant cases of transition to payment of UTII by entrepreneurs ( legal entities cannot be used).

The Ministry of Finance of Russia in Letter dated January 26, 2016 No. 03-11-09/2852 determined that the amount of UTII can be reduced by individual entrepreneurs by the amount fixed contributions directly related to the quarter for which the tax is calculated.

Greetings to our visitors! Today there will be a short article on the topic of business taxation and we will talk specifically about unified tax on imputed income (UTII).

This tax regime has now been extended until 2021, which means it can be used for a long time.

Having studied the material on the Internet on this topic, I was a little surprised at how inaccurate the information found turned out to be. The fact is that it’s 2017, and most of the articles found contained far from relevant, outdated information. But in such a topic as data accuracy is the main quality. Therefore, always rely on official sources and check the information received from the Internet.

UTII in 2017

So, what's new in the tax system and how does it affect business as a whole?

In 2016, the reporting time was different; reports now need to be submitted every quarter:

1. Until 04/20/17;
2. until 06/20/17;
3. until 20.10.17;
4. until 01/22/18.

To pay tax after submitting reports 5 working days are allocated, that is, until the 25th of the month. If a holiday falls on the deadline for submitting reports, the opportunity to report will be postponed to the next working day.

The UTII tax rate in 2017 is 15%. Depending on the region Russian Federation interest rate may vary depending on preferential terms. In any case, the national average will not differ much interest rate will be about 15%.

When reporting on UTII, you should familiarize yourself with UTII declaration. The form of this declaration in 2017 will be slightly different from previous years. Now tax service there is the right to accept insurance premiums from individual entrepreneurs. Previously, the individual entrepreneur made these contributions to the Pension Fund. Details of the changes can be studied in the order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. ММВ-7-3/574.

The current declaration form for 2017 is available.

How to fill UTII declaration? The easiest way is to do it according to the already filled out form, using it as a template. .

Calculation of the amount of UTII

To calculate the amount of UTII tax, there is a formula that will not change throughout the entire period of validity of this taxation regime for your business. To adjust the amount, there are “deflators” - coefficients K1 and K2.

As a result, our formula will look like this:

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

where DB is basic business profitability - determined separately for each type of activity,

FP - physical indicator - determined separately for each type of activity,

K1 - responsible for inflation in 2017 it is 1.798,

K2 - tax cut deflator. Determined by the profitability of activities for the region,

15% —tax amount.

You need to find out the value of the K2 coefficient from the administration of your city, you can go to their official website, most likely you will find the necessary information there.

Main changes in 2017

Here is a list of the main changes in the UTII taxation system:

• Insurance premiums individual entrepreneurs can reduce with contributions from workers, no more than 50 percent of the tax amount. Previously, the tax on contributions could not be reduced if there were hired workers;
• If the amount of turnover in a business is more than 300 thousand rubles, the Pension Fund is reduced by one percent;
• Transport tax can be reduced if you own trucks for transporting goods.

Cash registers in UTII

What is the situation with the online cash register for UTII in 2017:

• Retail trade for individual entrepreneurs and those who used to primary documents used sales receipts and PKOs, they can continue to do so until July 2018 (No. 290-FZ);
• Individual entrepreneurs and LLCs using forms strict reporting also work until July 2018;
• Individual entrepreneurs and LLCs that used cash receipts, should replace this method with online cash registers. These actions must already be done from February 2017 - otherwise it will not be possible to register.

In July 2018, for the first time, all entrepreneurs and organizations using UTII taxation must switch to online cash registers.

The main news: companies and entrepreneurs will be able to apply UTII in 2017. We asked Kontur.School lecturer N.S. Gorbova to talk about what awaits the imputation users in the near future.

What is UTII?

UTII is a special tax regime, which is used voluntarily by organizations and individual entrepreneurs. The single tax is paid not upon receipt of income, but upon registration as a UTII payer for a certain type of activity. Calculated single tax based on the average basic profitability indicators established for each type of activity per unit of physical indicator.

IN general procedure, UTII does not provide for presentation zero declarations. Exceptions: if there are no physical indicators or the activity is suspended (terminated), i.e. deregistration as a UTII taxpayer occurred.

Declaration on UTII

In the event that the taxpayer UTII activities was not carried out, and the UTII payer did not receive income from this activity, then the obligation to submit a declaration and pay the “imputed” tax remains.

Starting from reporting for the first quarter of 2017, “imputed” persons will have to submit a declaration in an updated form (Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/574@).

The adjustments are due to the fact that as of January 1, 2017, amendments to the Tax Code come into force. Now individual entrepreneurs on UTII will be able to reduce the “imputed” tax on fixed insurance premiums, paid for himself, even if the entrepreneur makes payments and other remuneration to individuals (Article 1 of the Federal Law of June 2, 2016 No. 178-FZ

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What taxes are paid on UTII?

IN general case UTII payers do not pay: VAT, income tax in relation to activities subject to UTII. Partially do not pay property tax real estate, which is used in entrepreneurial activity, subject to UTII. However, in a number of cases, payers of UTII become payers of VAT and income tax. In addition, tax exemption does not mean exemption from duties. tax agent for VAT, income tax and personal income tax.

Let's consider in what cases and how the UTII payer pays VAT, and also maintains tax accounting for VAT.

Payers of UTII - VAT payers and/or tax agent

The obligation to pay VAT for the “imputed” person arises, for example, in the following cases:

1. When importing goods. The procedure for calculating VAT, which is subject to transfer to the budget, depends on the foreign country from which imports are made.
2. When issuing a VAT invoice to the buyer:

VAT to the budget = VAT amount indicated in the invoice

The tax is paid no later than the 25th day of the month following the quarter in which the invoice is issued.

The question arises: does the buyer, who has received an invoice with the allocated amount of VAT from the UTII payer, have the right to accept this amount for deduction? Until recently, this issue caused fierce disputes with the tax authorities. The Constitutional Court of the Russian Federation, in Determination No. 460-O dated March 29, 2016, noted that even if an invoice was issued by an organization that is not a VAT payer (applying UTII), then the buyer on OSNO has the right to accept “incoming” VAT for deduction on such an invoice.

1. When performing the duties of a tax agent:

• If the UTII payer purchased from a foreign person not registered for tax purposes in the Russian Federation, work or services, the place of sale of which is recognized as the Russian Federation

The deadline for paying VAT to the budget is when transferring money to a foreign person.

• If the UTII payer purchased goods on the territory of the Russian Federation from a foreign person who is not registered for tax purposes in the Russian Federation; paid for the purchase or rental of state or municipal property from an authority (except for state unitary enterprises, municipal unitary enterprises or institutions)

VAT to the budget = Transaction price including VAT x 18/118

The tax is transferred to the budget no later than the 25th day of each of the three months following the quarter in which transactions involving 1/3 of the tax amount were carried out.

Payers of UTII: who is obliged to draw up an invoice

In addition to the obligation to transfer VAT to the budget, UTII payers may be required to draw up an invoice, for example, in the following cases:

1. If the “imputed” organization is a tax agent for VAT, then the procedure for drawing up an invoice is as follows:

• paid for the rent of state or municipal property leased from a government authority (but not from a state unitary enterprise, municipal unitary enterprise or institution) - the period for issuing an invoice is within five calendar days from the date of transfer of the advance or from the date of payment;
• paid for property purchased from a government authority (but not from a state unitary enterprise, municipal unitary enterprise or institution) - the invoice is issued in one copy, which remains with the tax agent - the UTII payer;
• bought from a foreign person who is not registered for tax purposes in the Russian Federation, goods on the territory of the Russian Federation or work (services), the place of sale of which is recognized as the territory of the Russian Federation - the invoice is registered in the sales book on the day of its preparation. There is no registration in the purchase book.​​

2. If the organization - “imputed” is a commission agent or agent who sells or purchases goods, works, services on its own behalf, but in the interests of the principal or principal - the VAT payer.

If the organization that pays UTII is a commission agent or agent that sellsgoods, works, services on its own behalf, but in the interests of the principal or principal - the VAT payer, then it must:

• issue VAT invoices to customers both upon shipment of goods and upon receipt of advance payment;
• keep a log of received and issued invoices.

If the UTII payer organization is a commission agent or agent that buys goods, works, services on its own behalf for the principal or principal must:

• send to the principal (principal) copies of invoices issued by the seller of goods certified by the UTII payer UTII payer;
• issue to the principal (principal) invoices for the purchased goods and the advance payment transferred to the seller;
• keep a journal of invoices.

3. If the “imputed” organization is a party to a simple partnership agreement, conducting general affairs, or a trustee and, within the framework of this agreement, receives advances or ships goods (work, services).

Webinar « " - O general issues of using UTII; practical situations of calculating and paying UTII in relation to retail and public catering.

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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, there were no significant changes in 2019. 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 has been in effect for them since 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:

• the average number of individual entrepreneur employees for the previous year is less than 100;
• An individual entrepreneur cannot use UTII if there is a simple partnership or contractual conditions apply trust management property;
• IP does not transmit gas stations for temporary possession/use.

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

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

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

UTII: how an individual entrepreneur can become a tax payer

Here, in 2019, there were also no significant changes. To officially become an imputation payer, an individual entrepreneur must submit to tax office your statement. It is compiled according to a special approved form No. UTII-2 (for LLC – No. UTII-1). This must be done within five days from the start date of the activity that gives the right to use this special regime.

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

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

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

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

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

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

Imputation: how to calculate tax

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

This may be a big plus for some taxpayers. Why is this so? It is beneficial to use UTII when the actual income is greater than the imputed one, since the tax is calculated from the latter. Plus, there is also the possibility of using a reduced rate - the tax burden for some 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 the product of basic profitability 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 (2019) = 1.915, 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) * 1,915 * 0.8 = 172,350 rubles
• UTII = 172,350 * 15% = 25,853 rubles

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

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

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

Odds. These are adjustment parameters. K1 is established by the Ministry economic development, in essence, it is a deflator. Its validity period is one year. In 2018, the K1 value was 1.868, and from January 1, 2019 – 1.915.

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

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

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

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

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

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

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

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

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

Individual entrepreneurs are required to transfer contributions in a fixed amount for themselves strictly before December 31 of the reporting year. The amount of these contributions for 2019 is equal to 36,238 rubles (29,354 rubles according to pension insurance and 6,884 rub. for health insurance).

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

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

Important! In 2019 total amount pension insurance contributions (29,354 rubles + 1% of the excess) cannot be more than 234,832 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 2019. 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 36,238 rubles.

UTII (payable) = 40,500 – 36,238 = 4,262 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 – 36,238 = 53,762 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 – 36,238 = 2,363,762 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 2019 is 234,832 rubles, of which you have already paid 36,238 rubles. The remainder of this limit we have is 234,832 – 36,238 = 198,594 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 2019 is 1.915, the adjustment factor will be taken as 0.8. How to calculate tax for each quarter of 2019?

ID = 1,800 * (30+30+30) *1,915 * 0,8 = 248,184 rubles

UTII = 248,184 * 15% = 37,228 rubles

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

37,228 – 36,238 = 990 rubles

VD =248 184 rubles

UTII =248 184 * 15% = 37 228 rubles

We have already taken into account all insurance premiums in the 1st quarter, so the tax payable is 37,228 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 = (248 184 + 248 184 – 300 000) * 1% = 1 964 ruble

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 =248 184 rubles, UTII =37 228 rubles

Tax payable:

37 228 – 1 964 = 35 264 rubles

Additional contribution to the Pension Fund = (3 * 248,184 – 300,000) * 1% - 1,964 = 2,482 rubles

VD =248 184 , UTII =37 228 rubles

Tax payable:

37,228 – 2,482 = 34,746 rubles

Additional contribution to the Pension Fund = (4 * 248,184 - 300,000) *1% - 1,964 - 2,482 = 2,481 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 to992 736 ruble

Contributions to funds36 238 6 927 rubles – 1% of excess (4 446 rubles paid in the current year,2 481 rubles - already in the next one).

Total UTII (payable) = 108,228 rubles

In the case when payments of insurance premiums for yourself are made in equal parts for the 3rd quarter - 9,060 rubles and the balance in the fourth - 9,058 rubles, then the calculations will look like this:

UTII (1 quarter) = 37,228 – 9,060 = 28,168 rubles
UTII (Q2) = 37,228 – 9,060 = 28,168 rubles
UTII (Q3) = 37,228 – 9,060 – 1,964 = 26,204 rubles
UTII (Q4) = 37,228 – 9,058 – 2,482 = 25,688 rubles

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

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

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

WD = 1,800 * (15+15+15) * 1.915 * 0.8 = 124,092 rubles
UTII = 124,092* 15% = 18,614 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:

18,164 – 36,238 = - 18,074 rubles

VD =124,092 rubles
UTII =124 092 * 15% = 18 164 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 18,164 rubles

Calculations in the 3rd quarter:

VD =124,092 rubles, UTII =18 164 rubles

The tax payable will be the same18 164 rubles, since we have nothing left to deduct.

Additional contribution to the Pension Fund = (3 * 124,092 – 300,000) * 1% = 723 rubles

Calculations for the year (4th quarter):

VD =124 092 rubles, UTII =18 164 rubles

Tax payable:

18 164 – 723 = 17 441 rubles

Additional contribution to the Pension Fund = (4 *124 092 – 300 000) *1% - 723 = 1 241 ruble(you have the right to take this amount as a deduction when calculating tax for the 1st quarter of the next year)

Eventually:

VD (for the year) amounted to496 368 rubles

Contributions to funds36 238 rubles – fixed payment,1 964 rubles – 1% of excess (723 rublespaid this year,1,241 rubles– already in the next one).

Total UTII (payable) = 53,769 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) = 18,164 – 9,060 = 9,104 rubles
UTII (Q2) = 18,164 – 9,060 = 9,104 rubles
UTII (Q3) = 18,164 – 9,060 = 9,104 rubles
UTII (Q4) = 18,164 – 9,058 – 723 = 8,383 rubles

The total tax for the year will be 35,695 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; 18,074 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 2019. The basic income per person is 12,000 rubles. The physical indicator - the number of employees together with individual entrepreneurs is 7. K1 = 1.915, 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 9,060 rubles.

VD = 12,000 * (7+7+7) *1,915 * 0,8 = 386,064 rubles

UTII =386 064 * 15% = 57 910 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 was69 060 rubles, which is more than the amount of calculated tax.

This means that we can reduce it only by57 910 * 50% = 28 955 rubles

UTII (payable) =57 910 – 28 955 = 28 955 rubles

Additional contribution to the Pension Fund = (386 064 – 300 000) * 1% = 861 rubles.

Important! Separately, I would like to dwell on reimbursement of expenses for the purchase of an online cash register. Clause 2, 3 art. 1 of Law No. 349-FZ of November 27, 2017. Entrepreneurs are given the opportunity to deduct from the accrued UTII tax the costs of purchasing an online cash register in an amount not exceeding 18 thousand rubles.

Expenses may include not only the cost of the cash register itself, but also the fiscal drive, software, costs for setting up the cash register, its modernization, if necessary.

Also, in order to take advantage of the deduction, you will need to follow some rules:

• The cash desk must be included in the official register of the Federal Tax Service and registered with the local tax office.
• it must be used in activities subject to UTII.
• the costs of purchasing the cash register were not previously claimed for reimbursement and were not included in expenses under other taxation systems.

It will be possible to take into account the costs of purchasing an online cash register no earlier than it is registered with the tax office. For example, we register in March 2019, and set it for deduction in the second quarter of 2019.

If the accrued tax amount is less than the amount of expenses incurred, then the balance can be taken into account in subsequent tax periods. This was stated in the official tax letter No. SD-4-3/7542@ dated April 19, 2018.

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: changes have been made to it this year. A new 4th section has appeared in which it will be possible to reflect the costs of purchasing an online cash register; a corresponding line has also appeared in the 3rd section. Minor changes have also been 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.

The Russian Ministry of Finance proposed increasing UTII from 2017. Cm. " ". It is proposed to do this by increasing the deflator coefficient K1 from 2017 from 1.798 to 1.891. How will such an increase affect the calculation of UTII? Which UTII amount will need to be transferred next year? Will the increase affect the IP? Let's figure it out.

New coefficient value for 2017

From January 1, 2017, it is planned to increase the deflator coefficient K1, used for the purpose of calculating UTII. Source latest news Officials of the Russian Ministry of Finance announced an increase in UTII from 2017, publishing the draft federal law “On Amendments to Chapters 262, 263 and 265 of Part Two of the Tax Code of the Russian Federation.”

Article 2 of the bill provides for a gradual increase in the values ​​of the deflator coefficient K1 starting next year:

• K1 for 2017 – 1.891;
• K1 for 2018 – 1.982;
• K1 for 2019 – 2.063.

What could be the impact of such an increase? Let me explain.

How do coefficients affect the amount of 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 basic yield 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).

Coefficient K1

K1 is a deflator coefficient. It is used to bring imputed income to the level consumer prices for goods (works, 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).

K1 value for the next calendar year, usually established by the Ministry of Economic Development of Russia and publishes its value in “ Rossiyskaya newspaper» no later than November 20 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 2017, logically, should be published no later than November 20, 2017.

However, this approach is planned to be abandoned. As you can see, for 2017-2019 K1 is proposed to be approved federal law. Accordingly, the Ministry of Economic Development, apparently, will not approve the deflator coefficient for 2017.

However, only individual entrepreneurs without employees have the right to reduce UTII by the amount of insurance premiums “for themselves” (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).
Individual entrepreneurs are “imputers” who make payments and other rewards individuals does not have the right to reduce UTII for insurance premiums paid “for oneself” (Letter of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11/41339.

In this regard, some individual entrepreneurs (without employees) will be able to reduce insurance premiums for UTII in 2017, and some will not. Taking this into account, some media have already provided calculations tax burden on various categories Individual entrepreneur due to the increase in UTII and insurance premiums since 2017.

IP business in 2017	Calculations
Retail store (SP) with an area of ​​50 sq. m in the regional (regional) center, without employees.	- in 2016, the individual entrepreneur will pay 39.5 thousand rubles. contributions and 251.7 thousand rubles. UTII tax; – in 2017 - 45.4 thousand rubles. contributions and 261 thousand rubles. UTII.
Same retail store, but with an employee whose monthly salary is 30 thousand rubles.	– in 2016 - 148.5 thousand rubles. contributions (39.5 + 109) and 182.2 thousand rubles. UTII; – in 2017 - 154.4 thousand rubles. contributions (45.4 + 109) and 153.17 thousand rubles. UTII.
Shop (IP) with an area of ​​10 sq. m (conditional pavilion), without employees.	– in 2016 he will pay 24 thousand rubles. contributions and 34.2 thousand rubles. UTII tax; – in 2017 - 29 thousand rubles. contributions and 32.2 thousand rubles. UTII.
The same store, but with an employee whose salary is 30 thousand rubles. per month.	– in 2016 - 133 thousand rubles. contributions (24 + 109) and 29.1 thousand rubles. UTII; – in 2017 - 138 thousand rubles. contributions (29 + 109) and 30.6 thousand rubles. UTII.
Individual entrepreneur providing household services, without employees:	– in 2016 he pays 23.2 thousand rubles. contributions and 1.1 thousand rubles. UTII tax; – in 2017 - 28 thousand rubles. contributions and 0 (zero) rub. UTII.
The same individual entrepreneur with one employee with a salary of 30 thousand rubles.	– in 2016 - 132.2 thousand rubles. contributions (23.2 + 109) and 24.3 thousand rubles. UTII; – in 2017 - 137 thousand rubles. contributions (28 + 109) and 25.5 thousand rubles. UTII.

The RBC website does not provide the source data on the basis of which these calculations were made. Therefore, it is not possible to check them. However, the general trend associated with the increase in UTII and insurance premiums since 2017 can still be discerned.