And the tax system, while meeting all the requirements of the law for it, then the state will need to be notified about this separately.
Fill out the application
Filling out an individual entrepreneur’s application to switch to the simplified tax system is very easy. It is small in volume. On this moment Form 1150001 is used.
- At the top of the page there are the lines “TIN” and “KPP”. The first is filled out by you, the second by the institution’s employees.
- Tax authority code– this is the four-digit identifier of the Federal Tax Service where you register. You can find it out either at the institution itself or on the Federal Tax Service website.
- The applicant's attribute code is selected from those indicated in small print at the very bottom of the page, under the asterisk.
- If you submitted an application to switch to the simplified tax system along with an application for registration, select number 1;
- If you submit an application a little later, within five days from the date of registration with the Federal Tax Service – 2;
- If you are switching from another tax system – 3.
- After the words " Tax Code Russian Federation» indicate the first name, surname, patronymic in the nominative case.
- The next cell of the form that needs to be filled out contains a number indicating the date of transition to the simplified tax system.
- 1 is January 1 of a certain year (must be specified);
- 2 – date of production on tax accounting(suitable only for newly registered individual entrepreneurs);
- 3 – 1st day of any month and year (suitable only for entrepreneurs who stop using UTII).
- Next, the object of taxation is selected - income or income minus expenses. Don't forget to indicate the year you submitted your application.
- Income for nine months current year Only individual entrepreneurs who have already conducted business activities are indicated. If you are just registering, put a dash. The same applies to the average number of employees and the value of depreciable property.
- The contact phone number is written below.
- Below the horizontal line, you only need to fill in the left column.
- The number indicates who is submitting the individual entrepreneur’s application to the simplified tax system - the taxpayer or his representative,
- Write your full name,
- Sign and indicate the date of submission of the application tax authority.
- The representative, in addition to this, records the name of the document giving him such powers (for example, “power of attorney”).
The application only takes one A4 page, so there should be no problems with printing. This document is of a notification nature, so it does not need to be certified by a notary.
A sample of this application can be found on our website.
Notification of the transition to the simplified tax system can be submitted both during the registration of the LLC and after. Form and example of filling out the application, deadline for submission to the Federal Tax Service.
In the very first days after registering an LLC, you need to decide what tax regime the organization will operate under. The director of the company is responsible for accounting, so this choice must be made in a timely manner, even if there is no accountant yet. In most cases, the most beneficial regime for small businesses is the simplified taxation system (STS).
The simplified system is a preferential regime, tax rate on which is lower than on common system taxation (OSNO). If you do not submit a notice of transition to a simplified taxation system within 30 days after registering the LLC, you will have to work for OSNO until the end of the year.
The general system is known high rate income tax (in general case 20%) and the need to pay the most difficult tax to calculate, VAT (the usual rate is 18% of revenue with the ability to offset input VAT).
If the estimated income does not exceed 150 million rubles per year, then we recommend submitting an application to switch to the simplified tax system for LLC. In addition to the income limit for applying the simplified system, other restrictions apply:
- The number of employees is no more than 100 people;
- A ban on the simplified tax system for certain areas of activity (pawnshops, microfinance organizations, non-state pension funds, Insurance companies, banks, gambling organizers, etc.);
- Availability of branches.
The full list of restrictions is given in Article 346.12 of the Tax Code of the Russian Federation, but most newly created companies fit into these requirements and can apply the simplified tax system.
Procedure for submitting notification
If you already know the benefits of the simplified system, then you can immediately submit a notification about the application of the simplified tax system when registering an LLC along with other documents (P11001, charter, decision, etc.). In this case tax inspector will return to you the second copy of the notice of transition to the simplified tax system from 2018 along with the Unified State Register of Legal Entities entry sheet and a certificate of registration of the LLC.
True, not every application for the simplified tax system will be accepted when registering a legal entity. tax office. If the Federal Tax Service (the registering one and the one where the organization will be registered) are different, then they may refuse to accept the notification. Formally, the tax authorities are right, since Article 346.13 of the Tax Code of the Russian Federation indicates that a newly created organization must notify the inspectorate where the LLC is registered about the transition to a simplified system.
For example, in Moscow all registration actions are carried out by the 46th Inspectorate, and in St. Petersburg - by Federal Tax Service Inspectorate No. 15. And the organization will be registered with the inspectorate in its own way legal address, i.e. not where registration took place. However, in practice, the same 46th Federal Tax Service Inspectorate in Moscow accepts applications for the transition to the simplified tax system.
In any case, if the applicant meets the 30-day deadline, it will be considered that he applies the simplified tax system from the date of tax registration, and not from the date of actual submission of the application. For example, you registered an LLC on May 23, but only announced the transition to a simplified form on June 5. There were no delays with the deadlines, therefore the LLC is recognized as a payer of the simplified tax system from May 23, 2017.
In total, you can submit an application to switch to a simplified system (optional):
- When submitting documents for the initial registration of an LLC;
- Within 30 days after registration of the company;
- Until December 31 of the current year in order to be eligible for the simplified tax system from the beginning of next year.
The last option is for those organizations that, due to ignorance or for other reasons, find themselves on the common system and want to switch from it to the simplified tax system. In addition, those companies that change the object of taxation on the simplified tax system from Income to Income minus expenses and vice versa must submit an application before December 31.
For the rest, if you reported the use of the simplified tax system once in the year when the LLC was registered, then you do not need to re-confirm the transition the next year. You will be listed as a payer of the simplified system until you declare the termination of the application of this regime or until you violate its requirements.
Notice form 26.2-1
Form for notification of the transition to a simplified taxation system from 2018 approved by Order Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@ and is called form 26.2-1. You will find a sample of filling out the form below.
The form is the same for all categories of taxpayers (individual entrepreneurs and LLCs, already operating or just created), so our example of filling out a notice of transition to the simplified tax system can be taken as a basis for any situations. The main thing is to fill out the fields correctly in accordance with the instructions on the form itself.
Procedure for filling out form 26.2-1
This is a simple one sheet document similar to title page tax return. There are no separate instructions for filling out the notification, but at the bottom of the sheet there are footnotes that you need to pay attention to.
How to confirm the use of the simplified tax system
Usually, special confirmation that you are using the simplified tax system in 2018 is not required; a second copy of the application with a mark from the Federal Tax Service is sufficient. However, in some cases, counterparties or banks ask for this, then you can request a special information letter for them.
To do this, you need to write a request to your inspection asking to confirm that you have been using the simplified tax system since a certain date. Within 30 days you should be sent a response in form No. 26.2-7 (Appendix No. 7 to the order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@). A copy of this document will serve as confirmation for interested parties.
Today, the simplified tax system is one of the most popular preferential tax regimes among small businesses. After all, it is he who allows us to produce Accounting in a simplified form, reporting even on a small number of taxes that are lower than those on OSNO. To switch to the simplified tax system, you must submit an application in accordance with the established procedure in form 26.2-1.
At the same time, you can purchase the form itself at a printing house, print the form on the website (Application form for transition to the simplified tax system.) or receive it from the tax office.
Application for simplified tax system 2019 (instructions for filling):
So, to fill out an application to switch to a simplified taxation system in 2019, you can:
Filling out an application yourself consists of the following steps:
At the top of the application, you must write down the TIN of the entrepreneur or company. A space of twelve cells is reserved for him. If the number consists of ten characters, then enter “-” in the last cells.
The checkpoint field is filled in only by organizations, and individuals must enter “-”. After this, you need to enter the code of the tax office where the application will be sent, consisting of four digits.
Then, in the “taxpayer identification” field, you need to enter at what point the form is filled out. When submitting this application along with documents for state registration of an entrepreneur or organization, put “1”, and if the application is submitted for legal or individual, re-registered after liquidation or closure - put “2”. Also, this item should be chosen by those who are switching to a simplified system with UTII. When switching from another system (not UTII) – set “3”.
Next, we enter into the application the name of the legal entity, according to official documents or the full name of the individual entrepreneur himself, which corresponds to the passport. The company name must be filled in on one line, and personal information on a new line. Underline the remaining empty cells with “-”.
After this, you must indicate from what time the transition to the simplified tax system takes place: put “1” - if from the first of January from another tax regime or put “2” - from the date of registration of the individual entrepreneur or organization. The number “3” is set if the taxpayer has finished carrying out activities that are subject to UTII and therefore switches to the simplified tax system.
In the next line you need to select the object of taxation by putting “1” when calculating “by income” or “2” - by income for expenses. The remaining two fields must be filled out if the taxpayer switches from another regime to the simplified tax system.
Below the application is divided into two parts and you must fill out only the left one, indicating who is submitting this document to the tax office.
Detailed instructions for filling out form No. 26.2-1:
Stage No. 1. Indication of TIN (individual tax number):
Provide the individual tax number shown on your certificate of incorporation individual entrepreneur.
Stage No. 2. Indication of the tax authority number:
You must provide your tax office number. You can find out the number: https://service.nalog.ru/addrno.do.
Stage No. 3. Indication of the taxpayer's last name, first name and patronymic (full name):
Stage No. 4. Indication of the digital code of the subject of transition to the simplified tax system.
Digital code 1 must be indicated to those who are switching to a simplified taxation system from other tax regimes.
Digital code 2 must be indicated to those who register as an individual entrepreneur for the first time.
Digital code 3 must be indicated to those who are switching to a simplified taxation system with UTII.
Stage No. 5. Indication of the object of taxation.
Specify digital code 1, if the object of taxation becomes income .
Indicate digital code 2 if taxable objects become income reduced by expenses.
In addition, do not forget to indicate the year of filing the notification of transition to the simplified tax system.
Stage No. 6. For newly registered entrepreneurs at this stage it is necessary to put dashes.
Stage No. 7. Indication of the contact telephone number and date of filling out the application for transition to the simplified tax system.
If you submit an application yourself, you must indicate digital code 1, indicate a contact phone number and the date the application was completed.
If the application is submitted by your representative, you must indicate his full contact information, as well as the name and details of documents confirming the authority of the representative.
Congratulations, you have successfully completed all stages of filling out the application to switch to the simplified tax system in 2019! Feel free to print this statement and submit it to the tax authority at your place of residence!
An individual entrepreneur has the right to apply preferential tax regimes. But for this to happen, certain conditions must be met.
Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
Why is this necessary?
The Tax Code of our country provides for several special tax regimes.
They can be used as legal entities and individual entrepreneurs.
Special regimes provide for some relaxations in terms of paying taxes and the volume of reporting submitted.
This is necessary so that a “young” enterprise can “get on its feet” and start working “at full capacity.”
As a rule, an individual entrepreneur, when he is just starting his activities, does not have a “smart” accountant. The use of preferential treatment allows him to understand the intricacies of accounting and tax accounting.
The most "popular" is simplified mode taxation - simplified tax system.
Using the simplified tax system, the entrepreneur does not pay:
- VAT is the most “complex” tax.
This is the reason why the enterprise does not apply the general regime. It is quite difficult for an inexperienced accountant to understand the intricacies of calculating this tax;
- Income tax;
- Property tax for individual entrepreneurs.
This should not be confused with the property tax of a citizen who is registered as an individual entrepreneur.
Instead of all these taxes, the simplified person pays a single tax.
What regulations governs
The procedure for applying such preferential treatment as simplified system taxation, the procedure and deadlines for paying a single tax are regulated.
There is no single regulatory act that would regulate the activities of an individual entrepreneur.
Video: filling out form 26.2-1
What are the benefits of the simplified tax system?
The main advantage of the simplified tax system over general regime is that instead of several taxes, individual entrepreneurs pay a single tax.
Tax base according to single tax, according to , may be:
- IP income: V in this case, the company's expenses are not taken into account for tax purposes. The single tax is calculated at a rate of 1%
before 6%
from the total income of the enterprise for the year, depending on the category of taxpayers.
In Crimea and Sevastopol for individual categories taxpayer rate in 2015 – 2019. may be reduced to 0% ;
- Income minus expenses: all expenses of the enterprise must be economically justified and supported by documents, and also be directly related to the activities of the company. Otherwise, tax authorities will not count the expense when reducing tax base.
The list of expenses that can be taken into account when calculating the tax base is indicated in.
The tax is calculated at the rate from 5% before 15% from the resulting difference in income and expenses.
In Crimea and Sevastopol in 2015 – 2019. a rate has been established for individual taxpayers 0% , and in the period from 2017 – 2020 – 3%.
The single tax is paid throughout the year in the form of advance payments based on the results of each quarter.
where can I find the application form
The application form for the use of the simplified tax system can be found in the databases "Consultant Plus" And "Guarantee". You just need to pay attention to this form was valid, since changes in forms occur quite often.
The current form can also be found at official website of the Federal Tax Service of Russia. When registering an individual entrepreneur through this website, the application form for the use of the simplified tax system will be visible.
filling methods
After downloading the application for application of the simplified tax system, the future entrepreneur can print it out and fill it out by hand. This must be done in block letters using a blue or black pen.
If possible, the form can be filled out on a computer.
When registering an individual entrepreneur through the website tax service, the form will be filled out “automatically” if the individual entrepreneur indicates that he has decided to use the simplified regime.
required details
If an application for a simplified form is submitted when registering an individual entrepreneur, then you do not need to indicate the TIN, since the enterprise does not yet have one.
You must specify:
- full name of the future entrepreneur;
- code of the tax office where the application is being submitted;
- taxpayer code;
- then contact number and signature of the individual entrepreneur.
If the individual entrepreneur is already registered and decides to apply the simplified tax system from the next calendar year, then it must indicate:
- your full name;
- tax authority code;
- taxpayer code;
- date state registration as an individual entrepreneur;
- the amount of income received in the last 9 months of the calendar year.
The procedure for registering a trademark of an individual entrepreneur is discussed in detail in the article located
how many copies are needed
Need to prepare and fill out 2 a copy of the notice of application of the simplified tax system. On one copy, which will be kept by the entrepreneur, the tax authorities will mark that the application was accepted and satisfied.
This will be proof that the individual entrepreneur uses the “simplified” procedure legally.
The second copy remains with the tax office along with documents confirming the state registration of the citizen as an individual entrepreneur.
Based on this copy, information will be entered into the Unified State Register of Individual Entrepreneurs that the individual entrepreneur applies a special taxation regime.
if the individual entrepreneur did not have time to submit an application for the simplified tax system during registration
It is advisable to submit a notice of application of the simplified tax system along with documents for registration of individual entrepreneurs. If this is not done, then the entrepreneur still has 30 days from the date of receipt of the individual entrepreneur registration certificate.
During this period you can still submit a notification. This is stated in.
If the individual entrepreneur has not submitted an application to 30 -day period, then he will have to wait until next year.
Select category 1. Business law(237) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing entrepreneurial activity(13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability benefit (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (14) 2. Entrepreneurship and taxes (415) 2.1. General tax issues (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Off-budget funds(9) 2.8. Reporting (86) 2.9. Tax benefits(71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. PERSONNEL (104) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)You must apply for the simplified tax system before 31 December of this year, then from 01 January next year, individual entrepreneurs will be able to use the “simplified” approach.