Application for switching to USN revenues. Submitting an application for USN when registering the IP. Apply simplified tax regime can

An application for the transition to a simplified taxation system is referred to as notice and has a type form 26.2-1. Download the form notification notification form on the USN, the current year is currently available below, also propose for an example a filled sample when switching to simplified mode in 2017.

Despite the fact that the form 26.2013, many refer to the "statement", is called the document "Notice of the transition to a simplified tax system". This form should be submitted to the tax authority in order to report its intention to apply a mode based on the payment of a single tax tax.

Go to simplified regime can both IP and organization, provided that they comply with the conditions established by the tax legislation of the Russian Federation.

You can submit notice at once under state registration of IP or LLC,. Already existing organizations and IP can switch to USN only from a new calendar year and, accordingly, to submit a notification form 26.2-1 at the same time until the end of this year in order to switch to USN from the year of the following year. For example, to work in 2018 on a simplified mode, it is necessary to notify the FTS until the end of 2017.

For newly created legal entities and individual entrepreneurs, a period of 30 days has been established, during which they can apply for the transition to the USN to the tax.

Notification Form 26.2-1 is submitted to the FTS at the location of the organization or at the place of residence of the IP.

Download samples of other applications to the tax:

• on the registration of IP form p21001 - sample;
• on the closure of the PI form p26001 - sample;
• on registration organization form p11001 - sample.

Instructions for registration notice of the transition to the USN form 26.2-1

The form is simple enough, form 26.2-1, relevant for 2017, has only one sheet for filling and approved by order of the Federal Tax Service of Russia dated November 2, 2012, the number of the order - MMB-7-3 / [Email Protected]

In Blanc 26.2-1 you need to fill out the following data:

• Inn is filled, if there is.
• PPC - Filled for organizations, if there is (if the Inn and the PPC are not, then the docks are set).
• Department code of the tax, where the application is submitted.
• Taxpayer feature code: 1 - IP and organizations that are notified together with other documents at the State Registration Stage; 2 - IP and organizations, newly created; 3 - existing IP and organizations that turn on the UPN from other modes.
• The full name of the organization (as in the Charter), FULL NAM FULLY.
• Next, you can put 1 in the event that the transition to a simplified tax mode is carried out since the beginning of the year (for existing organizations and IP), 2 - when transition from the date of registration or 3, on the other date.
• It is indicated by a number that is chosen as a taxation: 1 - income or 2 - income minus costs. If the tax object needs to be changed in the future, it is possible to do this only from the next calendar year, previously informed about it to the tax using the notification form 26.2-6.
• The year of filing notification 26.2-1, as well as the amount of revenues for the 9 months of this year and the residual value of fixed assets on October 1, filing notification.

Below should be the one who applies to the transition to the USN-taxpayer (personally, IP or the head of the organization) or its representative. If this is a representative, then you should fill out the details of a power of attorney to represent the interests of the taxpayer, which gives the right to submit documents to the tax authority.

Terms of application of a simplified regime in 2017:

Blank and sample 2017

Notification of the transition to the USN 2017 Form 26.2-1 Download Blank - link.

Form 26.2-1 Sample Filling for IP when registering 2017 - download.

Statement on the transition to the USN 2018

Today, a simplified tax system (USN) is the most popular among taxpayers. It allows IP and firms not to pay a number of taxes (VAT, income taxes and property, personal income tax for IP), as well as choose the most favorable object of taxation.

Applications on the transition to USN for IP or Jurlitsa is enough to go to the special. At the same time, the future "simplists" must be consistent with the criteria established by tax legislation. Our article will tell about the restrictions and requirements, the observance of which is necessary for the transition to USN, how to apply for the transition to the USN, as well as in the article we will give a sample of such an application.

Who can go to "Simplified" since 2018

Yurlitsa and entrepreneurs who wish to declare the use of "Simplified" since 2018 should check whether they correspond to the requirements of the Tax Code of the Russian Federation at the date of filing notification, otherwise the tax authorities may refuse them in the right at USN.

This year, an application to the tax on the transition to USN since 2018 can be submitted to organizations that (Article 346.12 of the Tax Code of the Russian Federation):

• income for the first 9 months of 2017 did not exceed the bar in 112.5 million rubles;
• as of January 1, 2018, the residual value of fixed assets does not exceed 150 million rubles,
• missing branches;
• in the authorized capital, the share of other enterprises does not exceed 25%.

For IP, the indicated "transitional" income limits and the cost of the OS do not act. But the rest of the conditions, subject to which one can apply for the transition to USN since 2018, equally applies to legal entities and entrepreneurs:

• the average annual number of employees is not more than 100 people;
• the person is not a payer of the agricultural (ECN);
• the person does not engage in the extraction and sale of minerals, except for the common, and does not produce excisive goods;
• the face is not a private notary, a lawyer, a pawnshop, a bank, microfinance, foreign, or insurance organization, NPF, a private employment agency, a "state employee", a professional securities market, organizer of gambling business, does not participate in product sharing agreements.

Important: The application for the transition to the USN will be approved by the tax authorities only while complying with all conditions and restrictions.

Notification of the transition to USN for IP and LLC

In fact, the only document for notifying the IFX about the intention to work on a "simplist" is "notification of the transition to the USN." Those who in 2017 already operates at the USN, planning to apply this mode in 2018, no notifications are not necessary.

The actual form of an application for the transition to USN No. 26.2-1 was approved by order of the Federal Tax Service of the Russian Federation of 02.11.2012 No. MMB-7-3 / 829. This form is used by legal entities and the PI, who decided to switch to "simplified" from other tax regimes, as well as newly created IP and organizations (download notice of the transition to the USN can at the end of this article).

At the same time, the Tax Code of the Russian Federation does not prohibit submit a notice in arbitrary form.

How applied for the transition to the USN-2018

Where to file "Notification of the transition to the USN"? In the IFTS, where the taxpayer is registered (paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation). The notification can be applied on paper or electronically, according to the format approved by the Order of the FTS dated November 16, 2012 No. MMB-7-6 / 878.

The newly created IP and firms can submit notice within 30 days from the date of registration, in order to start their activities to immediately begin on the USN. The same period was allocated by the UTII payers, which decided to abandon the types of "imputed" activities completely, starting a new type of business on the USN, or ceased to be such in connection with the abolition of the local law on UNVD.

For the rest of the transition to the "Simplified" from other modes, it is possible only from next year, provided that the notification of the transition to the USN "income" or "revenues minus expenses" was submitted until December 31 of the current year.

To start working on USN since 2018, notify the tax authorities no later than 09.01.2018. This is due to the fallout on December 31, 2017 on Sunday and the transfer of the term for the nearest working day.

The notification form consists of only one sheet and its filling should not cause any difficulty. Consider a Read more The procedure for filling out the transition notification to the USN:

• In the upper part, the Inn and PPC of the taxpayer is indicated.
• Next, specify the code of your IFTS.
• A sign of the taxpayer must be chosen from the list at the bottom of the sheet. If the notification is submitted to the Package of documents for the State Registration, specify "1", newly created by the IP and Jurlitsa, as well as those who have ceased to be "vaciners", indicate the code "2", the same as "simplified" goes from other modes (except ENVD) , indicate the code "3".
• Rules for filling out "Notifications about the transition to the USN" in terms of the name of the organization, or FI. Entrepreneur, standard - as in any reporting, they are indicated completely, without abbreviations.
• If the transition to "simplified" occurs from 01.01.2018, the code of the transition date is indicated by the number "1", if from the date of state registration - "2", if this is the transition from the "Wenna" from the beginning of the month - "3".
• Next, you should choose the tax object: "Revenues" (code "1"), or "revenues per minus costs" (code "2"). The decision on how to fill out an application for the transition to the USN in this part, you need to take into account the expected income and expenses to select the most profitable tax object.
• Specify the year of filing notification - 2017.
• Organizations passing from other tax regimes should indicate the amount of their income received for the first 9 months of 2017 (without VAT) and the residual value of the OS as follows 10.10.2017. IP is affixed in these rows.
• In the case when the notification is submitted to the Taxpayer's representative, the name and number of sheets of the attached document on the confirmation of its powers are indicated.
• In unfilled lines and cells of the notification, you need to put fiwers.

Notification of the transition to the USN individual entrepreneur

Consider the procedure for changing the tax system and an example of filling out the transition notification to the USN 2018 for IP.

The work of the IP on the general tax system in the realities of the Russian economy is a disadvantageous lesson that many specialists have proven, consultants and existing entrepreneurs. Since when registering the IP, it is automatically put on the basis, the question of the transition to the "simplified" does not lose its relevance.

Conditions for the transition to USN in 2018

After applying to the law 243-ФЗ, the system of restrictive indicators has not changed, still the right to "simplify" will depend on the income limit, the residual value of the OS and the number of employees.

The average number of employees has not changed, as before, in the IP there can be no more than 100 people. However, the boundaries of the maximum values \u200b\u200bof two indicators - the income and value of the OS became others. Each of these lines should not exceed 150 million rubles.

As before, in order to legally implement the IP, the transition to USN, it is necessary to deal with only those types of business, which are listed in the list, compatible with this taxation system. Briefly, if the entrepreneur produces excisive goods or decided to open a network of pawnshops, then it will not be able to go to the USN. In addition, if IP is already using UPN and starts to implement the above actions, it automatically "flies" on the basis, that is, to the general system.

So, before starting active actions on the transition to the "Simplified" in 2018, it is necessary to calculate what IP income is based on the 9 months of this year. If the turnover for this period exceeds 112.5 million rubles, then the right to transition to the USN is lost.

If IP flew from "simplified" in 2017, it is possible to apply for a re-transition to USN, only in 2018, when the income limit is exceeded for 9 months, and will establish a new tax regime from January 1, 2019.

Order of the transition to USN since 2018

You can go to USN within a month after registration, or submitting an application for the transition to a simplified taxation regime together with a package of documents for registration of an entrepreneur. At the same time, the new tax regime will not be valid from the date of application of the application, but from the moment of the registration of IP. Report to the entrepreneur as a payer is not required.

In addition, it has the right to choose a "simplified" and the acting PI, if its activities meet the requirements of tax authorities.

So, send a statement, or rather, the NPN notification on the transition to the USN can be several methods:

• when submitting a package of documents for registration of IP;
• up to 30 days to obtain a certificate of registration;
• until the end of the current calendar year, to get up on "Simplified" next year.

According to official sources, before switching to IP on the USN, you must fill out the notification form and submit it in two copies of the tax inspector. However, in reality, it is often asked to fill out three copies of the form at once, one of them with a mark "accepted" remains on the hands of the entrepreneur. It is this document that will be confirmed by the fact that the IP moved to the USN.

In some cases, customers of an individual entrepreneur may ask for a confirmation that IP really uses USN if the form with a note mark is not suitable, then you can request additional confirmation of the tax at the place of registration.

It should be noted that when moving to a "simplified" of the current II, it will have to be sent to the inspection also completed on the change in the taxation object.

Such a document is called 26.2-6 and contains only a few cells for filling:

• four-digit tax authority (where documents are submitted);
• FIO of the entrepreneur;
• transition date (January 1 of next year);
• tax object.

Such a statement is completed, like many others, submission date, signature of the IP owner and an indication of the contact phone.

Before a visit to the inspection to go to another tax mode, three copies of the form 26.2-1 should be filled in advance and print a few empty "stock" forms so that in case of an error, it was possible to quickly fill out the document again.

In the question of how to go with the ones on the USN, the main thing is to fill the application form. The form consists of only one page, and its correct name is notification in form 26.2-1. Sign and submit this document must personally have an entrepreneur. Before starting filling, IP should determine which system it will be more convenient and more profitable to work: "revenues" or "revenues minus costs".

According to the current edition of the Tax Code of the Russian Federation, the entrepreneur may claim to be claimed at a rate of from 5 to 15%, and with "profitable" - from 1 to 6%. Such variations have become possible due to the fact that various subjects of the Russian Federation have the right to apply preferential rates on "Simplified" for IP. In some regions, there are even minimal rates from 0 to 3% for certain categories of entrepreneurs. Before you choose the desired object of taxation - it is necessary to clarify whether the type of IP activity is not included in the preferential list in a particular region.

So, consider in detail the process of filling out the document to replace the tax system. A sample notification in the upper part contains two graphs - INN and CAT, in which the docking should be put when IP is not registered. In other cases, we enter these numbers, observing the boundaries of the cells. With the code of the tax authority, problems will not arise - it is necessary to specify the four-digit number of the inspection in which the IP submits such a statement.

The "Taxpayer Symptom" cell may contain a figure from 1 to 3. If the form is sent together with documents for registration of IP, then you should specify "1", when applying for 30 days from the date of receipt of the certificate - "2", and when changing existing existing Taxation systems - "3".

In the counting object, it is necessary to enter "1" for the "income" or "2" system for the "revenue minus costs" system. Next, the existing IP indicate the amount of income for 9 months and the cost of fixed assets. Complete the application by specifying the date of filing, contacts and signatures of the owner or its representative. The latter has the right to sign only if the presence of a proper proxied attorney.

Thus, if the notification is submitted at the moment of registration of the IP, then before signing the application, it is worth recalcifying the number of filled cells - there must be only eight of them:

IP, which already lead their activities, that is, registered, must fill out an application form completely, passing only graphs with a mark "is filled with a tax authority."

Choosing the object of taxation, it should be found if our region has preferential conditions for certain categories of business, and finally make a decision follows after the prior calculation of the tax burden for the year.

Combining tax regimes in the current year

The UPN mode can be combined with UNVD in the framework of taxation of one entrepreneur. The simultaneous use of two systems is possible due to the fact that ENVD or "impregnation" applies not to all of the business, but to a specific type of activity. That is why, while one of the business directions complies with the approved conditions for the use of UTII, you can combine "impregnation" with a simplified system. Otherwise, individual entrepreneurs can be completely switch to USN. The transition from ENVD on the USN is carried out under general conditions.

The second and last mode with which it is allowed to combine USN is a patent system. On PSNs, you can go through certain types of activities, while the income and expenses should be separated, that is, twice - for PSN and USN. The condition for the existence of such a combined taxation system, except for others, is no more than 15 people in the enterprise that provide services for patent activity.

If in the process of the IP activity it becomes clear that it is unprofitable, or the entrepreneur cannot more use the "impregnation", then the IP can switch to the USN. The right to use a simplified taxation system have an IP, which did not exceed the size of the income and the cost of the OS in the tax period, the number of employees is less than 100 people, and the owners are not a legal entity with a share of 25% or more.

The acting entrepreneur may apply for USN until December 31, in this case the taxation on the new system will occur from the next calendar year. The deadline for submission of an application for the IP, which recently passed the registration - 30 days from the date of issuance of the tax certificate. Although, the notification of the transition to simplifier can be filed with all documents when registering the IP.

How to fill out the transition notification to the USN (form 26.2-1)

In Russia, there are two main tax systems: classical and simplified. You can choose a system of taxation taxes at the time of registration of the organization. You can also change the classic system for simplified and in an organization, which has been operating for some time if the leaders find that such an option is more profitable for them. How to change the tax system, which conditions for this are the conditions, how to submit a notification of the transition to USN - find out from the article.

USN or KSNO?

Simplified such a system is not just like that. When wept, you need to pay less than different taxes. The organization gets exemption from payment of income tax, property and VAT. These three taxes are replaced by one. It is 6% income or 15% from income that are reduced by the amount of expenses. At first glance it seems that such a system is obviously more profitable.

However, in fact it is not always the case. At the establishment of the organization, it is not always possible to accurately predict the fate of the enterprise: what will the revenue be, with what providers will be concluded, how many employees will work at the enterprise, how many fixed assets will be.

Therefore, entrepreneurs left the opportunity to make the choice of the taxation system by taxes not only at the time of creation of the enterprise, but also some time when the data appear and it will be possible to determine for themselves what is profitable. However, a number of conditions must comply with the transition.

Change conditions KSNO on USN

UCN was designed to facilitate the life of small and medium businesses, individual entrepreneurs. Large businesses should not use support measures so that the budget is not at risk. Therefore, not everyone has the right to use USN. What are significant criteria?

1. The number of employees.
2. Revenue amount for nine months of the year.
3. The residual value of the property of the enterprise.
4. The presence of branches.
5. The presence of other organizations among the participants of the company.

So, the average number of personnel for the organization on the USN cannot exceed 100 people. The amount of income for 9 months cannot be higher than 45 million rubles, enlarged on the coefficient-deflator 1.147 (for 2015). That is, for 2015, the revenue is allowed a little more than 51.5 million rubles. The property of the enterprise at a residual value may not exceed the value of 100 million rubles. Also, the organization cannot have branches or representative offices. The share of the participation of other organizations in the one that goes to the USN cannot exceed 25%.

There are some more restrictions on the type of activity and other nuances, but this can already be attributed to special cases that we will not affect within the framework of this article.

Notification of the transition to the USN

Thought about changing the tax system? Check your organization for the criteria listed above. If the organization matches them, it has the right to notify the transition to the USN.

Important moment. Start applying USN from any month of the year, only the newly born organization has the right. The current can begin to apply USN from January 1 of the New Year. The notification must be filed before January 15. This document is notified, so it is not necessary to wait for the tax inspection of approval. It is enough to put a mark on your copy of the document. The main thing is that the notification of the transition to the USN was filed on time.

You can change the object of taxation only once a year. The use of a new taxation object begins on January 1 of the New Year.

How and where is the notice

It is possible to notify the control bodies in free form, but it will be easier to do with the use of a typical application. This is form 26.2-1. It is simple, it contains only one sheet. You can apply as a personally and with the help of special communications, if these are installed in your organization.

Where is the application for the transition to the USN? Submit documents to the federal tax service at the place of registration of your organization.

How to fill out a notice of the transition to the USN

You can fill in the document manually, blue handle, pickup printed letters. You can do this on the computer by downloading the form from the Internet, or in a special program.

Let's look at how to fill the notice to the USN. In the first line you need to make an INN organization, in the second - CAT. This information must be taken from the organization's registration certificate. The tax authority, as a rule, coincides in the first four numbers in the INN organization. An exception can only be if the organization has changed the legal address to the one that is under the jurisdiction of another tax inspectorate.

Count "Sign of Taxpayer". Here are three options: a unit of those organizations that are just now registered, the federal of those who go with ENVD, and Troochka in those who go from other modes. The note to the document has all this data. Next, you need to enter the name of the organization in a clear compliance with constituent documents.

Next, you need to put one or a twice in the graph next to the inscription "goes to a simplified taxation system". A unit if the transition to USN takes place simultaneously with the date of registration records, the double - if from the new calendar year.

Next, it is necessary to note the object of taxation by taxes: 1- revenues, 2 - income less expenses. Then the year of filing notification is written, lines with income data for 9 months and the residual value of the property are filled.

Conditions for preserving USN

There are criteria in order to submit a notification of the transition to a simplified tax system and to preserve the right to apply this taxation system.

Criteria are similar to what you need to follow the transition. However, if you begin the use of USN, it is possible only from a new calendar year, then you can lose the right to ASN in any month. On loss of right to use UCN will also need to notify the tax inspection. This is given 15 calendar days from the date of completion of the tax (reporting) period.

Step-by-step algorithm for transition to USN

Step 1. You need to check your organization for compliance with the four criteria for the use of USN.

Step 2. Decide on the object of taxation.

Step 3. To decide more accurately, try to calculate advance payments based on the information you already have for the current calendar year. Consider that the amount of tax can be done less on the amount of payments that were produced in the Pension Fund. It is also necessary to remember that not paying the tax at all, even if your organization has worked at a loss, it will not work. There is a minimum tax that is 1% of income. It will have to pay in any case.

Step 4. Record the date of application to the budget of advance payments and tax by the results of the year. Advances pay no later than 25 days from the date when the tax period ended, and the tax on the year should be transferred to the budget until March 31.

Step 5. Application. How to fill out a notice of the transition to the USN - you already know.

Four notifications for the USN-2018: Filling Samples

The new year is approaching, and with it and the ability to change the tax system. Someone wants to switch to the USN or change the object of taxation, and someone, on the contrary, leaves the simplified ones.

We offer samples of all four notifications regarding USN.

Do not forget about the delivery time:

• notice of the transition to the USN can be submitted no later than December 31;
• notification of the change of the taxation object on the USN is submitted on time (attention!) before Dec. 31;
• notification of the transition from the USN to another system of taxation is surrendered no later than January 15 of the year, in which the transition takes place;
• the report on the loss of the right to use UCN should be submitted within 15 calendar days after the expiration of the reporting (tax) period in which the right to simplified is lost.

In 2017, on December 30 and 31, this is a weekend, therefore the deadlines are transferred to the first working day - January 9.

Notifications forms can be found on our site both in XLS format and PDF format.

Notification of the transition to the USN-2018: Sample fill

Download a sample of filling out the transition notification to the USN-2018.

Refusal notification Usn-2018: Filling Sample

Download a sample of filling out the failure notice to apply the UP-2018.

Message about the loss of the rights to the USN-2018: Filling Sample

Download a sample of filling the message about the loss of the right to the USN-2018.

Notification of object change on the UP-2018: Sample fill

Download a sample of filling out a notification of the object change on the UP-2018.

The article is written on the materials of the sites: 9doc.ru, SPMAG.RU, TVoeIP.ru, Businessman.ru, www.klerk.ru.

However, taxpayers have the right one once a year to switch to a different taxation system, including USN.

Dear readers! The article tells about the typical ways to solve legal issues, but each case is individual. If you want to know how solve your problem - Contact a consultant:

Applications and calls are accepted around the clock and seven days a week..

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Previously, the transition was applicable, but today organizations are enough to submit a notice of the possibility of using a simplified taxation system (USN).

What are the foundations you need to know

The main purpose of USN is to minimize tax liabilities against organizations that have passed on the simplified taxation system.

The payers of a single tax is exempt from payment:

1. Tax: for profits, on property, from sales.
2. VAT, NDFL, ESN.

The obligations on the payment of VAT are preserved solely with respect to imported products supplied to the territory of the Russian Federation.

From the payment of NDFL, legal entities are not exempt due to the fact that they are tax agents in relation to workers.

While individual entrepreneurs who do not have hired workers may not pay personal income tax, if their profits are related to business activities.

Because organizations that have passed on USN should pay:

• insurance premiums;
• water and land fees;
• advertising tax.

The calculus of a single tax is made according to the tax period. At the same time, the reporting period is considered to be 3, 6 or 9 months.

If we talk about the existing methods for calculating the amount of the tax, then according to the tax code of them only two:

At the same time, if the amount of the accrued tax is less than the size of a small collection, then the organization that uses USN is obliged to pay minimum tax.

The magnitude of the tax rate in this case is 1% of the taxable base ().

It is also worth recalling that the subjects of the Russian Federation can establish differentiated tax rates, but with such a calculation so that their size is not lower than 5% and not higher than 15%.

Payment of advance payments should be made by taxpayers no later than the 25th month ().

Returning to the issue of minimizing tax liabilities, it is worth noting that the legislator also reduced the volume of accounting and tax reporting, which any enterprise must be conducted, regardless of the tax system used.

So, organizations that choose USN should pass. In addition, individual taxpayers are obliged to form.

The exceptions are individual entrepreneurs and organizations that have the magnitude of the cumulative annual money turnover of no more than 3 million rubles.

At the same time, for the IP created, the obligation to maintain.

For tax reporting, the following deadlines are established:

In the loss of the right to apply the taxpayer, the tax declator is obliged to submit a tax return not later than 25 months, which goes over the tax period.

As for the balance sheet, including the simplified form of this document, then it is fixed.

What exactly the form of accounting reporting should be given (standard or simplified), the organization solves independently. But, the decision must necessarily be displayed in the taxpayer.

In the event of a change in the method of accounting, small businesses may not recalculate the indicators for previous periods.

To switch to the UPN organization should submit the corresponding notice in the FSN ().

The notification is submitted at the place of registration of the taxpayer no later than December 31. But, for newly created enterprises, the legislator has established a different time frame.

Such organizations can apply for 30 days from the date of registration (). The form of notification is approved.

The document must contain the following details:

• name of the organization;
• OGRN (OGRNIP);

Also in the notice should be displayed data that substantiate the right to the subject of economic activities for the use of USN.

After the taxpayer is determined with the tax object, the document must be signed by the Director and is certified by the organization of the organization.

In the absence of claims from the fiscal body, it is believed that the organization automatically switched to USN. To get a documentary confirmation of the transition, you must make a separate request.

However, do not forget that not all taxpayers can use USN. A complete list of organizations that fall under legislative restrictions is approved.

Basic restrictions include:

Advantages of simplist

Among the main advantages of the simplified tax system (USN) can be allocated:

1. Reducing the number of taxes payable.
2. The ability to select one of two tax objects.
3. Simplified model of accounting and tax reporting.
4. Significant reduction in the number of tax verification.

The disadvantages of USN can include:

1. Separate types of expenses cannot be considered when calculating the sum of the unified tax (rate of 15%).
2. Failure to cooperate with enterprises using USN.
3. The ability to lose the right to use USN.
4. When switching to the OSR, you need to pass tax reporting.
5. Limited number of activities.

As a consequence, the Organization cannot reduce the taxable base when calculating a single tax until a calculation occurs on the existing one.

The necessary conditions

The transition to a simplified taxation system is voluntary. At the same time, the legislator imposes a number of restrictions on organizations wishing to use USN.

As a result, the following taxpayers cannot be applied:

• organizations that have branches or representative offices;
• banks, SC and MFIs;
• NPF and investment funds;
• persons engaged in securities trading;
• organizations providing the production of excisable goods;
• taxpayers engaged in gambling;
• entrepreneurs who have passed on the ESN;
• state-owned, budgetary institutions;
• organizations whose founders are legal entities with a fraction of more than 25%;
• enterprises engaged in mineral mining;
• notaries, lawyers;
• lombard.

It is worth noting that the separated divisions of the legal entity do not belong to the category of representative offices. As for the excisable products, the full list of such goods is fixed.

The legality of action

The issue of taxation of legal and individuals is governed by the provisions of the Tax Code. The tax declaration form is approved.

The form of booking books and expenses is fixed. The notification form on the transition to the USN is developed by the Federal Tax Service.

How to fill out an application for the transition to a simplified tax system

To answer the question of how to fill out the notice of the transition to the USN, it is necessary to split it into the following blocks:

1. Where to get an actual notification form.
2. What are the deadlines for submitting an application.
3. The order of filling the form.
4. Sample document.

How to get a blank?

When notification is filed (feed timing)

Notification is submitted at the location or registration of a business entity. Deadline for filing a document on December 31.

To the question when you can submit the notice of the newly created enterprise, it should be noted that the legislator provided for a 30-day term since the state registration.

If the notification is submitted to the violation of these deadlines, the tax authority may send a message about the violation of the notification time (Appendix No. 5). As a result, the transition document on the USN cannot be considered.

Filling order

The notice is an A4 format form and is filled only on one side. In the fields that are not filled in need to be affixed.

In the upper part of the document, the Iin and PPC of the taxpayer indicate. Also in the notice must be specified the code of the tax service.

In the Taxpayer Sign Column, it is necessary to put a figure from 1 to 3. In the main field indicates the individual entrepreneur's full name or the full name of the organization.

When the tax object is selected, the number 1 or 2. Additionally, the year of submission of the notification must be specified.

If the document is filled with the current enterprise, then information on income and data, the cost of the OS should be specified.

When applying notice on behalf of a legal entity should be displayed on the director of the organization or its representative.

At the end, the taxpayer's phone number is indicated, the date of paperwork and the applicant's signature is set.

If the organization is only registered, the notice is applied to the shared package of documents.

In more detail with the procedure for filling out the application for the transition to the USN, you can find it in.

Sample

At the same time, the right lower column is filled with an exclusively authorized employee of the tax service.

Nuances at registration

1. Legal entities.

Individual entrepreneur (IP)

The main point in the transition of IP on the USN is the preservation of the duties of the tax agent. It is also worth recalling that when determining the tax base at a rate of 15%, only those expenses that were actually paid were taken into account.

But, if we are talking about payables, which formed before the transition to USN, then the costs of its payment may not be included in the costs that reduce the taxable entrepreneur base.

This may be due to the fact that when using the cash method on the OSN, the indicated amounts were already taken into account when the income tax was charged.

Video: order of transition to USN

If these costs were not taken into account earlier, then they can be adopted as expenses when calculating a single tax.

If the taxpayer income is acting as the taxpayer income, then the costs incurred on the overall system of taxation are not taken into account, when calculating the tax amount.

Organizations (LLC)

Organizations in the transition to USN usually have issues related to the recovery of VAT. After all, after the transition to a simplified tax system, this tax is no longer paid.

Therefore, if VAT was admitted to deduct, then the taxpayer will need to be completed in the budget.

The recovery procedure is as follows:

1. It is subject to the restoration of VAT on the OS, which is in stock and for which the tax is made to deduct.
2. VAT on the amortized property is subject to restoration in proportion to its book value.
3. VAT is payable to the budget, if the advances were transferred to the contracts prisoners before the transition to USN.

It is possible to solve the problem of paying the tax by making appropriate changes to the terms of the contract. For this transaction participants, it is enough to change the cost of products for VAT.

If the restoration is inevitable, then the calculation of the tax should be carried out at the rate, which was indicated in.

On the offset of advance payments

If during the calendar year, advance payments were paid for a single tax, but according to the results of economic activity, the taxpayer carried the losses, he has the right to consider the paid amounts to pay for a small collection.

To do this, it is necessary to submit an appropriate application for the tax service at the request of the applicant.

If the interested person submits an electronic application then, it must be accompanied by an electronic digital signature.

At the same time, the application does not necessarily indicate the amount of the upcoming payment, for example, if the document is supplied before the declaration is submitted, when the final amount of arrears in one
Tax ().

The decision on the competition must be adopted by the fiscal body within 10 days from the moment of receipt of the above statement ().

In the case of a positive or negative decision on the work of the test, the tax service is obliged to notify the taxpayer on a decide on 5 days.

As a result, the applicant can appeal to the refusal to the upstream tax authority ().

At the same time, to appeal against the actions of the tax service employees within 1 year from the moment when the applicant became aware of the violation of his rights ().

To return tax

If, according to the results of economic activity, the taxpayer has formed a tax overpayment, you can raise the question of returning overly paid amounts.

For this, as in the previous case, you need to write a statement in an arbitrary form. However, the actual refund of the paid money may occur only after the cameral check ().

At the same time, the verification is carried out exclusively on the basis of the tax declaration. The maximum date of the cameral check is 3 months.

However, do not forget that the order of return of the paid tax also depends on the reason for which overpayment and the method of returning an overlaid tax amount was formed.

If the organization has inconsistent, the revealed overpayment will first go on its repayment.

The corresponding decision of the fiscal body can be taken independently, in particular, if the address statement has not received from the taxpayer.

In the absence of arrears of overpayment, it is possible to make accounting for upcoming payments. Such a decision is made by the tax service on the basis of the taxpayer's statement (Article 78 of the Tax Code of the Russian Federation).

And finally, to return the tax overpayment, you must submit a separate statement. To return an overlated tax paid by law, a 3-year term is set.

Return of money takes place within one month from the date of receipt of the application from the taxpayer.

Finishing the review of the tax legislation, it is necessary to allocate the main points associated with the transition to the USN.

To go to a simplified taxation system, the organization must submit to the FSN notification of Form No. 26.2-1. The notice is submitted at the place of registration of a business entity until December 31.

The document must describe the data confirming the possibility of using the USN taxpayer and the tax rate that will be applied.

Attention!

• In connection with frequent changes in the legislation, information sometimes becomes faster than we have time to update it on the site.
• All cases are very individual and depend on the set of factors. Basic information does not guarantee a solution to your problems.

If a private entrepreneur decided to register his enterprise and work on a simplified tax regime, it is necessary to issue and provide a notice of the transition to the USN. Often, many novice businessmen simply forget this to do something much more complicate their lives and deprive their work of many preferences. Know: No one except the merchant himself will take care of the optimal version of his business.

Application for USN when registering IP: order and deadline

Not all novice entrepreneurs take into account one of the first provisions of the tax legislation, which determines that everyone IP is charged with the obligation to apply the basic main tax system (based on). But only if the businessman stated that it would apply another tax regime. The key here is the applicant procedure for applying the tax regime.

If IP does not express your desire, the total tax regime will be imputed to him by default. The tax authorities will not explain the newcomer and all the more to warn it that when comparing the general and simplified regime for a beginner microbusiness, it will be a simplified version that gives the IP opportunity to settle in the business environment, feel your strength, work on more easy and simple and for the taxation , and for reporting mode. What will not be necessary to report on two taxes instead of one and carry a much more serious tax burden.

We will not argue that there is the best and worst regimens for private business. This is not true. It all depends on the specifics and scale of business. Each tax system has its pros and cons. But for those who make the first steps or to the end did not determine the specific type of business, the optimal, most likely, will be simplified tax regime. Even the name speaks by itself: and accounting, and reporting, and interaction with tax authorities is reduced to a minimum.

That is why, probably, 90% of all novice entrepreneurs, making the first steps, choose for themselves just a simplistic.

If the business has determined with the choice of tax regime, and the choice fell on simplified tax regime, it is necessary to prevent the tax service about its decision.

A notification is sent to the transition to a simplified tax system to the Tax Inspectorate (IFTS) at the IP Registration Place (Persons Persons). The tax controller accepts in this case not only a definite form - No. 26.2-1, the second name of this document is the form on the classifier of tax documents (CND) 1150001. This can be done in free form, but not the fact that such a notification will be satisfied, because it can It is so that the IFTS does not find the necessary data in it. Therefore, it is better to do it according to the recommended tax template.

The form of notification of the transition approved by order of the Federal Tax Service of the Russian Federation No. IMB-7-3 / [Email Protected] from 02.11.2012. This document works in 2018. You can download the form by reference from the portal tax.ru, from the page where all recommended FNS of the Russian Federation forms for statements of simplists are posted:

• application for the transition - Form No. 26.2-1;
• notice of the loss of the right of the IP of the implementation of business activities on the USN - Form No. 26.2-2;
• notification of refusal to apply a simplified mode - Form No. 26.2-3;
• the report on the non-compliance of the business simplifier - Form No. 26.2-4;
• application for violation of the transition time - Form No. 26.2-5;
• notice of a change in taxable base - Form No. 26.2-6.

For information: All these forms are advisory. That is, entrepreneurs have the right to apply other forms or execute applications for their discretion. But such templates simplify interaction with the tax regulator, do not cause questions from the IFNS and minimize the risks of the document's return, as well as the occurrence of claims from the tax service.

All applicable forms concerning simplified, introduced in 2013 by order No. GMB-7-3 / [Email Protected]You can familiarize yourself with them on the portal of the FTS RF

If we talk about the deadlines for filing this notice, then only when registering a business, an entrepreneur has freedom of choice and 2 deadline for this action:

1. The notification in form No. 26.2-1 can be handed over to simultaneously in the document package for registration in Eagle.
2. Option number two is to do it within thirty days from the moment of business registration, on any working day with a personal visit or even weekend, if this statement is surrendered online. Moreover, even if the entrepreneur filed his statement not on the day of registration, he will be considered a simplist from the moment of registration of the IP. This assumption is made by tax authorities so that the business is not reported in a few days of work on the main tax system (as long as the tax base has been determined by the default).

Thus, it is obvious that the optimal option here will be the delivery of notifications together with all documentation prepared for registration as an IP: at least you do not need to attend the registering authority 2 times and lose expensive time, taking it from business.

If the entrepreneur does not submit a timely statement about the transition, missing the legislation of thirty-day period, to start its business activity on the simplified mode only since the beginning of next year. To do this, it will be necessary to send the specified form to the IFX.

Methods for submitting an application for USN when setting up

To send your application for the application of a simplified mode, as well as a standard package for registration of IP, several any suitable methods that are currently suitable for PI.

• with a personal visit to the IFNS, you need to have a passport of a citizen of the Russian Federation to reconcile the applicant's personal data and the original notice with a visa (some experts advise to sign a tax inspectory document, but here it is not such a responsible moment so that the IFTS employee demands that the applicant will reconcile the signature ;
• similar documents and requirements are included with the form in the Multifunctional Center (MFC);
• if it is impossible to do it yourself, you can transfer the document through your legal representative, this can make any person (relative or a hired lawyer), but in this case a notarized power of attorney is needed, and the visa of the IP applicant should be confirmed by a notary;
• IP can send paper by mail, in this case you need to send a registered letter with an attachment description, the notification should also be notarized, in this case it is necessary to consider that the date of application of the application will be the date on the receipt and the stamp on the envelope;
• the last and fastest version of the application for the use of USN - to form and send an online notice, this can be done in the presence of a qualified electronic signature.

Recently, communications with departments through the centers "My Documents" (MFC) are extremely convenient, now, through them, you can pass documents to any institution, while in any city of the Russian Federation

Application for switching to USN with other modes - time frames and details

In the event that a private businessman did not give the appropriate notification to the deadline when registering the IP, there are not so many options. It is working here a tough rule for everyone (except for imputed tax) - you can only go to simplify from other modes from the beginning of the new calendar year (from January 1). This provision is regulated by paragraphs 1-2 of Article 346.13 of the Tax Code of the Russian Federation.

It should be noted that, as a rule, go to a simplified mode or change the tax base of businessmen:

• working on a common tax system when business loses on scale and use of simplification becomes possible for them, here are 3 key operating rules for use of USN:
  • the annual profit of the IP does not exceed 150 million rubles;
  • the average annual number of the state in business is less than a hundred people (including decaders, those who have worked at least one day in the year in long holidays, etc.);
  • the residual value of the main production facilities of the IP on October 1 of the year preceding the transition is not more than 150 million rubles. (this is clarified in paragraphs. 16, paragraph 3 of Article 346.12 and in Article 346.13 of the Tax Code of the Russian Federation);
  • if a business satisfies all the above requirements, the IP has the right to send a statement about transferring it to the simplified regime;
• simplifiers applying a different object of taxation, which for any reason ceases to arrange them, for example, expenses decreased, and the payer of the tax collecting of USN 15% is already unprofitable to take them into account when calculating the tax base or vice versa.

In such situations, entrepreneurs who decided to go to simplifier must be passed to the tax inspectorate of the notification in the form No. 26.2-1 until December 31 to the Tax Inspectorate. In compliance with all requirements for the use of USN, the merchants, declaring the transition, will be given permission.

Naturally, this does not cancel the duties of entrepreneurs to fully report for the entire spent tax period on the previous tax system. So, the business on the case, when switching to another tax mode should:

• speed \u200b\u200bthe Declaration on VAT up to January 25 of the year following the reporting (the calculation is strictly in electronic form);
• provide a 3-NDF declaration in the IFTS - until April 30.

The term of the reporting of IP-simplists, moving from another object of taxation, until April 30. In 2018, this period was postponed to May 3 in connection with the festive and weekends during this period. Since 2019, everything will go according to standard graphics.

There is another category of entrepreneurs who have the right to switch to a simplified taxation system, businessmen applying a single imputed tax. It should be noted that the UTII payers have the opportunity to start working on a simplified regime not since the beginning of the calendar year, like everyone else, and from the beginning of the month following the period when the duty of payment of a single imputed tax ended.

In this embodiment, the PP-Taxpayer is obliged to notify the tax controller for 30 calendar days before the start of work on USN. Filling the notification is slightly different, since the UEND payers are highlighted in a statement into a separate category, but these clarifications are minor. Let's look at the question of filling out the form No. 26.2-1 in a separate chapter.

When switching to USN with a single imputed tax, the declaration is handed over for a standard time

Please note that the transition to a simplified mode can make some negative adjustments in the further maintenance of the microbusiness, as follows:

• entrepreneurs who used the previously general tax regime should be taken into account that the inability to take into account VAT may be unprofitable to their partners, which, when switching to the IP, are deprived of the right to present their VAT to reimburse from the budget, and this is probably in some cases it may adversely affect business, as some counterparties may not want to continue to keep their business with a simplist;
• IP-simplist does not have the right to apply property and social deductions, whereas IP can use this benefit on it;
• in the case when IP, applying the tax base "Income - consumption / 15%", passes at the rate of USN 6% fixed losses of past years cannot be taken into account in tax accounting (these amounts are simply annulled);
• if the business on patent or UTI when conducting cash transactions does not require the use of KKM, then on simplified mode, this requirement is required.

The table below reduces all business transition options for simplified tax regime.

Table: In which time it is possible to switch to USN, what documents and information should be submitted to the IFTS

who goes to the USN	when you can go	dates and what documents are provided in the IFTS
New Individual Enterprise	from the moment of registration in Jerip	within 30 calendar days from the date of registration in the register of entrepreneurship specified in the certificate of IP or an extract from the EGRIP, it is necessary to send a notice to the IFTS form No. 26.2-1 on the transition to USN, where to specify a specific tax object
SP on a single tax on the imputed income (transition from ENVD on USN)	since the beginning of a new calendar month, after the obligation to pay ENVD was discontinued	IP must report to the IFNS in 30 days using the notification of the template No. 26.2-1 (in writing or electronic form)
Microbusiness in general mode (based)	strictly from January 1	when the IP goes to a USN with a certain rate, it is necessary not to pass on December 31 to the tax notice in which the following information must be specified: · A specific object of taxation ("revenues" or "revenues, reduced by the amount of expenses"); · Gross profit, taken to account for the 9 months of this year; · Residual value of fixed assets subject to depreciation and intangible assets (according to the requirements of Chapter 25 of the Tax Code of the Russian Federation) on October 1 of the current year

How to arrange a statement for the USN - instruction, sample filling and nuances

So, when deciding to move to a simplified businessman prepares a notification in form No. 26.2-1, filling all the necessary fields. It should be noted that the same formal rules that work for all tax documentation are applied to the design of this document:

• if the application is supplied on paper, you can use blue, purple or black ink;
• when the data is made manually, it must be remembered that the form is designed for machine, in this connection, all data must be filled with capital letters without going beyond the framework of one acquaintance;
• if you need to fix the assigned error, you can cross it, putting a signature and the adjustment date, but the use of proofreaders and erases is prohibited;
• everywhere where there is no data, rolls are put;
• when filling out the application, a standard font is selected on the computer - Courier New 16-18.

Let's figure out step by step, as the notification is filled in the form of the KND 1150001.

1. To form a statement, you download the form from the Internet portal of the Federal Tax Service of the Russian Federation, this can be done by clicking on the link. By clicking on the right mouse button, the service will save the statement in PDF format on the computer and calmly fill it. Form No. 26.2-1 is elementary. For beginners, IP is actually needed only by F.I.O. and the inspection number to which it will be attributed. For IP, moving from other modes, the basic data on business will be needed.
2. In the first unit, the Inn entrepreneur is indicated when completing the general data. If a businessman gives a statement together with a package of documents for registration in the EGRIP, in a row with an identification number in each cell, fiwers are put. If a business goes from other tax systems, the INN must be specified. PPC is a sign of JUR. Persons, therefore, in this block is put everywhere.
3. The IFNS code, to which the IP is assigned to find out simply: if the IP is just starting its activities and prepares a package for registration, he can clarify the number of its inspection on a specific page of the FTS portal. If this is a working business, you just need to take the first 4 digits of the Inn entrepreneur.
4. Sign Codes 1-3 signs the following:
   • When the entrepreneur sends his statement together with the documents for registration in the Eagle, the figure is set 1.
   • The figure 2 indicates that the simplified mode is chosen by the novice IP, which has not yet passed a period of 30 days from the date of registration. Also, two are used by those IP, who goes to the UPN with the imputed regime (UNVD).
   • All other entrepreneurs are introduced into a familiar figure 3. And in this case, graphs are filled with the amount of income for 9 months of business activities and blocks with the cost of an OS private enterprise.
5. F. I. O. is indicated in a separate field (as recorded in the passport), in empty cells are affixed.

   If the Inn has already been assigned to the IP, it should be specified in the form No. 26.2-1

6. The time when IP enters the tax base chosen by it is also indicated by digital values \u200b\u200b(expanded comments stand in the comments to the form at the bottom of the template). Figure 2 here means that only the newly registered IPs can be processed from the date of registration. Under the triple there are an IP, which ceased to be payers of a single imputed income, which have the right since the beginning of the month of the current year to switch to simplified tax regime. In this way:
   
7. The applicant chosen the tax object (USN "Income / 6%" or "Right minus flow / 15%") is indicated in a certain acquaintance with numbers 1 or 2, respectively. The year of filing the transition notification is set below.

   

FROM 2013 For years, every business entity that is registered as IP can independently choose the scheme on which it will pay taxes in the state treasury. USN is what majority of private entrepreneurs prefer preference today.

Dear readers! The article tells about the typical ways to solve legal issues, but each case is individual. If you want to know how solve your problem - Contact a consultant:

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A simplified taxation system is the most sparing accounting regime and the fulfillment of tax liabilities to the state.

But in order to take advantage of its advantages, you must write and submit an appropriate application in the FTS. Otherwise, IP revenues will be taxed within the framework of the case.

What is usn

Simplified is called a special tax regime, within which private entrepreneurs and legal entities are exempt from paying a number of state fees, among which property taxes and profits, as well as personal income tax and VAT.

To speak more understandable language, such a scheme allows IP and companies to pay only one tax. It is embedded specifically to reduce the existing financial burden against small businesses.

Regulatory regulatory acts

The transition to USN after registration of the IP allows the following laws:

1. Civil Code.
2. NK RF.

The main regulatory acts regulating the procedure for using the privileges of the simplified taxation scheme are NK RF and.

Types of taxation of IP in the Russian Federation

Today in Russia there are the following taxation schemes for private entrepreneurs:

• Open - general tax system;
• USN - a simplified tax system;
• ENVD - a single tax on imputed income;
• Eskhn - a single agricultural tax;
• Open Applied to all entrepreneurs by default.
  

  About the transition to USN or UNVD, you must write a corresponding statement. Eskhn is very similar to the USN, but applies only to agricultural producers.

Video: Translation

How to choose immediately

• Why most private entrepreneurs, during registration, goes to USN, and does not prefer UTII?
• How to choose USN when registering an IP and what papers need to be served for this?

These questions most often attend those individuals who want to obtain the status of private entrepreneurs.

The simplified taxation scheme is the best option for those who are just starting their way in business.

USN assumes the application of only one tax, instead of those 3 which are paid within the OSN.

The change in the taxation scheme is carried out on the basis of a written notice submitted in the FTS.

Usn 6% and USN 15%

The simplified taxation scheme determines the existence of two material objects, depending on which the percentage indicator of a single tax varies.

Each private entrepreneur, translating when registering on USN, should also choose the base for which a single tax will be counted.

The object of taxation may be the financial benefits of the enterprise, as well as the difference between costs and income. If the system base is income, the UPN rate is applied 6% .

If a cash difference between incomes and expenses is coming as an object of taxation, the collection rate will answer 15% .

USN with income as the tax base is beneficial to use the IP, which operates without workers.

In this case, the amount of insurance premiums of the business entity will help reduce the amount of tax paid on 100% .

calculation of profitability

In order to understand which tax base is better to use it, it is necessary to determine the planned income, the value of expenses, and whether they will be confirmed by primary documents.

Revenues are best used as a tax base in the case when the volume of expenses does not exceed 60% .

Also, this object is better suited to those who have no way to confirm spending documented.

If the amount of expenses exceeds 60% , it is better to use the "income minus costs" scheme.

Who has the right to use

Enforcement and private entrepreneurs have the right to apply a simplified taxation scheme.

Those business entities that are just starting their activities should notify the tax inspectorate on the transition to the USN 30 days From the moment of registration in the registration authority.

Among the conditions that prevent the use of a simplified taxation scheme can be noted:

• using the ESCH;
• the number of IP, which exceeds 100 human;
• lack of FNS notification on the transition to this taxation scheme.

The amount of income over the past year does not affect the possibility of using a simplified taxation scheme by private entrepreneurs who are just beginning their career activities ().

Application for the transition to USN when registering

If you have decided to work on a simplified tax scheme, you need to submit a notification in two copies. One of them will put a stamp, painting and will be back.

The application form for the transition to USN when registering the IP is issued either on a computer or a black handle with capital.

The second instance of the notification must be maintained. He will serve as evidence that you have treated, as required by law, in the FTS.

blank and the order of filling form 26.2-1

All notices about the transition to the USN are drawn up on special form form
.

It is much easier to do this on a computer - the filling will take literally a minute.

The actions algorithm when making a notification must be approximately following:

1. Specify your INN.
   

   If it is not, in the appropriate cells it is necessary to put fiwers.

2. Specify the code of your tax inspection.
3. Specify the sign of the taxpayer.
   

   For those who change the tax system during registration, it corresponds to the figure 1 .

4. Specify FULL NAME.
   

   This item is filled in accordance with the requirements. Mandatory indicates the name, surname and patronymic of an individual entrepreneur.

5. Specify the number 2 In the string "goes to the USN".
   

   It applies to those who are registered as an IP.

6. Specify the tax object.
   

   Numeral 1 Requests income. Numeral 2 - difference between income and expenses.

7. Where the changes were not made, it is necessary to put fiwers.
8. Mark the corresponding number signing the document and register the phone number.
   

   If you wish, the blank can be filled by manually using a black handle.

Sample filled statement in form 26.2-1 you can download

required details

To fill out a form to notify the FTS, it will be necessary:

• inn;
• fNS code;
• FULL NAM;
• phone number of a private entrepreneur.

For more information, relatively mandatory details can always be recognized in the regional department of the FNS.

feed order

Apply for the transition to OSOs, it is possible during the registration of IP, or within 30 calendar days thereafter.

If you do not immediately go to a simplified tax scheme, you will have to pay taxes on the basis.

Regarding whether it is necessary to pay the state duty, then in this case the answer is unequivocal: yes, but not for the filing of the notification itself, but for the registration of an individual as an individual entrepreneur.

USN at registration of IP - TIN and OGRN

Often, when registering, a private entrepreneur enters an awkward situation when TIN and OGRN require from it. And if the Inn is assigned during registration, the OGRN should not appear at all.

The reason for this one - the state registration number is assigned to legal entities to which private entrepreneurs are not yet attributed.

In fact, an analogue of this number is used - OGRNIP. OGRN and OGNIP differ in the number of numbers. The first consists of 13 and the second of 15 .

But the OGRNIP is not required to transition to a simplified taxation scheme. Enough to have one Inn.

Confirmation of use

Confirmation of the fact that a private entrepreneur uses a simplified taxation scheme and is a corresponding application that is submitted to the FTS when registering it or after it.

At its basis, the tax authorities decide whether the use of a simplified enterprise is permissible to use this particular business entity.

In this situation, it is necessary to pay attention to this, which indicates that the taxpayer has the right to apply to the tax authority at any time asking us for the use of USN.

For its part, the tax inspectorate should notify him in writing about the possibility or inability to use it.

Refusal - What are the reasons

The use of a simplified taxation scheme can be denied for the following reasons:

• inconsistency of the taxpayer with the requirements established;
• previously issued erroneous confirmation of the right to use.

There can be no other reasons for refusal when using USN.

The inconsistency of the taxpayer with the requirements established by the Tax Code of the Russian Federation is expressed in:

• the magnitude of income - no more than 51 million rubles For IP ();
• employee Number - no more than 100 people;
• lEAMS COST NMA and OS - no more than 100 million rubles ();
• the participation of other organizations - no more than 25% ().

But all these requirements cannot be applied to a private entrepreneur, who is just starting their activities.

Therefore, to refuse to transition to USN such business entities can only if it is erroneous confirmation of its right to use.

Simplified tax system (USN) is one of the tax regimes. Simplified implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on relief and simplifying the maintenance of tax and accounting of representatives of small and medium-sized businesses. USN introduced by federal law of 24.07.2002 N 104-FZ.

Advantages of USN:

Simplified accounting;

Simplified tax accounting;

The lack of the need to provide financial statements in the IFSN;

The ability to choose an object of taxation (income of 6% or income minus consumption 15%);

Three taxes are replaced by one;

The tax period, in accordance with the Tax Code of the Russian Federation, the calendar year is recognized, therefore declarations are submitted only 1 time per year;

Reducing the tax base for the value of fixed assets and intangible assets at the same time at the time of their commissioning or adoption of accounting;

Additional plus for IP on the USN - exemption from the payment of NDFL regarding the income received from business activities.

Disadvantages of USN:

Restrictions on activities. In particular, the use of USN does not have the right to organize banking or insurance activities, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds (the full list is presented in);

The impossibility of opening offices or branches. This factor is an obstacle to companies that are planning to expand business;

A limited list of expenses that reduce the tax base when choosing an object of taxation of USN "Revenues minus costs";

The absence of the obligation to compose invoices in a simplified tax system, on the one hand, is a positive factor for the company: saving work time and materials. On the other hand, it is the likelihood of loss of counterparties, VAT payers, since the latter in this case cannot submit VAT to reimburse from the budget;

The absence of a possibility of reducing the tax base for the amount of losses obtained during the use of USN, during the transition to other taxation regimens, and on the contrary, the impossibility of accounting for losses obtained during the application of other tax regimes in the tax base of USN. In other words, if the company is transferred from the USN to the general regime of taxation or, on the contrary, from the general regime to simplified, then past losses will not be taken when calculating a single tax or income tax. Only losses obtained during the application of the current tax regime are transferred;

The presence of losses does not exempt from the payment of the minimum amount of the tax established by the legislatively (with the object of USN "income minus costs");

The probability of loss of rights to the use of USN (for example, in case of exceeding the ratio of revenue or number of personnel). In this case, it will have to restore accounting data for the entire period of use of "Simplified";

Restriction in the size of the received income, the residual value of fixed assets and intangible assets;

The inclusion in the tax base received from the buyers of advances, which may later be mistakenly credited;

The need to compile accounting reporting in the liquidation of the organization;

The need to recalculate the tax base and payment of additional tax and penalties in the case of the sale of fixed assets or intangible assets acquired during the use of the UPN (for taxpayers who have chosen the taxation object of the USN "income minus expenses").



For the use of USN, it is necessary to perform certain conditions:

Number of employees less than 100 people;

Income less than 60 million rubles;

Residual cost less than 100 million rubles.

Selected conditions for organizations:

The share of other organizations in it cannot exceed 25%;

Ban on the use of USN for organizations that have branches and (or) representation;

The organization has the right to switch to USN, if, according to the results of nine months of that year, in which the organization submits notice of the transition, its revenues did not exceed 45 million rubles ().

Under USN, any types of activity are expelled to.

It is not entitled to apply a simplified tax system:

1) organizations having branches and (or) representation;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) Lombards;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and implementation of minerals, with the exception of common minerals;

9) organizations operating on the organization and conduct of gambling;

10) Notaries engaged in private practice, lawyers who have established lawyers, as well as other forms of lawyers;

11) Organizations that are parties to product sharing agreements;

13) organizations and individual entrepreneurs who have transferred to the taxation system for agricultural producers (a single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the participation of other organizations is more than 25 percent.

This restriction does not apply:

On the organization, the authorized capital of which is fully consisting of the contributions of public organizations of persons with disabilities, if the average number of persons with disabilities among their employees is at least 50 percent, and their share in the wage foundation is at least 25 percent;

On non-commercial organizations, including the organization of consumer cooperation, carrying out activities in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies , the only founders of which are consumer societies and their unions operating in accordance with the specified law;

As established in accordance with the Federal Law "On Science and State Scientific and Technical Policy" budgetary scientific institutions and established state academies of sciences, economic companies whose activities are in the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, bases data, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), exceptional rights to which belong to these scientific institutions;

For those established in accordance with the Federal Law of August 22, 1996, N 125-FZ "On Higher and Postgraduate Professional Education" of higher educational institutions, which are budgetary educational institutions, and established state academies of sciences with higher educational institutions, the activities of which are practical applications. (implementation) results of intellectual activity (programs for electronic computing machines, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), exclusive rights to which belong to these higher educational institutions;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;

17) Kazenny and budgetary institutions;

18) foreign organizations;

19) organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system in the time limit;

20) Microfinance organizations.

In connection with the use of simplified, taxpayers are exempt from paying taxes applied by the general taxation system:

For organizations on USN:

Tax on the profit of organizations, with the exception of tax paid from income on dividends and certain types of debt obligations;

Property tax of organizations;

Value added tax.

For IP on USN:

Tax on income of individuals regarding income from business activities;

Tax on property of individuals, for the property used in business activities;

Value added tax, with the exception of VAT paid when importing goods at customs, as well as when implementing a simple partnership agreement or a trust management agreement).

Attention!



Usn 6% income

Revenues minus costs of USN 15%

As part of the USN, you can choose an object of taxation income or income reduced by the amount of costs ().

The tax calculation is made according to the following formula ():

Tax amount \u003d tax rate * tax base

For a simplified tax system, tax rates depend on the taxation object chosen by the entrepreneur or organization.

With the object of taxation "Revenues", the rate is 6% (USN 6%). The tax is paid with the amount of income. A decrease in this rate is not provided. When calculating the payment for the 1st quarter, revenues for the quarter are taken, in half of the year - revenues for half a year, etc.

If the object of taxation is the OSN "revenues minus expenses", the rate is 15% (USN 15%). In this case, the income is taken to calculate the tax, reduced by the amount of consumption. At the same time, regional laws may establish differentiated tax rates on HSN ranging from 5 to 15 percent. The reduced rate can be distributed to all taxpayers, or to be installed for certain categories.

When applying a simplified tax system, the tax base depends on the chosen object of taxation - income or income reduced by the amount of expenses:

The tax base with the UPN with the object "Revenues" is the monetary expression of all incomes of the entrepreneur. From this amount calculated tax at a rate of 6%.

At the USN with the object "Revenues minus expenses" the base is the difference in income and expenses. The more expenses, the smaller the size of the base and, respectively, the amount of the tax. However, a decrease in the tax base for the USN with the object "Revenues minus expenses" is possible not for all expenses, but only on those that are listed in.

Revenues and expenses are determined by a growing result from the beginning of the year. For taxpayers who choose the OSN Object "Revenues Minus Expenditures" there is a minimum tax rule: if the tax period is calculated in the total tax order less than the amount of the calculated minimum tax, then the minimum tax in the amount of 1% of actually received income is paid.

An example of calculating the size of the advance payment for the object "Revenues minus costs":

For the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and its costs amounted to 24,000,000 rubles.

We define the tax base:

25 000 000 rub. - 24,000,000 rubles. \u003d 1 000 000 rub.

Determine the amount of tax:

1,000,000 rubles. * 15% \u003d 150,000 rubles.

Calculate the minimum tax:

25 000 000 rub. * 1% \u003d 250,000 rubles.

You need to pay this amount, and not the amount of tax calculated in general.

An unambiguous answer to the question is that better, USN 6% or UPN 15% does not exist. It all depends on the ratio of income and expenses specifically in your case. If costs amount to more than 60% of income, then, as a rule, it is more advantageous than weed 15%, if less, then the USN 6%. However, it should be borne in mind that a decrease in the tax base with the object "Revenues minus expenses" with USN 15% is possible not for all expenses, but only on those listed in.

If you are using USN 6%, but you want to add a type of activity and apply the USN 15% to it, then do it will not work. Combining USN 6% and USN 15% is impossible. Added type of activity will also be 6%.

The procedure for the transition to USN is voluntary. There are two options:

1. Transition to UPN at the same time with registration of IP or organization:

Notification can be filed with a package of documents for registration. If you did not do this, then you have another 30 days to think ().

2. Transition to USN with other regimes of taxation:

The transition to USN is possible only from the next calendar year. Notice must be submitted no later than December 31 ().

The transition to the USN with UNVD from the beginning of that month, in which their obligation to pay a single tax on imputed income () was discontinued.

To go from the USN 15% on the USN 6% and on the contrary, it is necessary to submit a notification of the change in the taxation object. Amend the object of taxation is possible only from the next calendar year. Notice must be submitted no later than December 31 of the current year.

At its own request, the taxpayer (organization or individual entrepreneur), using USN, has the right to go to another taxation regime from the beginning of the new calendar year, notifying (recommended form No. 26.2-3 "Notification of refusal to apply the simplified taxation system") about this Tax authority in The term no later than January 15 of the year, in which he involves applying other tax regime. At the same time, if such notice is not submitted, then until the end of the new calendar year, the taxpayer is obliged to apply USN.

The tax period of the simplified taxation system is 1 year. Taxpayers applying a simplified tax system is not entitled to switch to other tax regime until the end of the tax period.

Quarter, half or 9 months.

Procedure:

Organizations pay tax and advance payments at their location, and individual entrepreneurs - at their place of residence.

1. Pay tax in advance:

No later than 25 calendar days from the date of the end of the reporting period. The paid advance payments are counted at the expense of the tax on the basis of the tax (reporting) period (year) ().

2. Fill and submit a declaration on USN:

3. Pay tax by the results of the year:

Individual entrepreneurs - no later than April 30, following the expired tax period.

If the last day of the tax payment period (advance payment) falls on the weekend or non-working holiday day, transfer the tax payer is obliged to the nearest working day after him.

Payment methods:

Receipt for cashless payment.

Procedure:

The tax declaration is provided at the location of the organization or the place of residence of an individual entrepreneur.

Individual entrepreneurs - no later than April 30, following the expired tax period

The form of the declaration is approved by the order of the Ministry of Finance of June 22, 2009 N 58n. With amendments by order of the Ministry of Finance of Russia of 04/20/2011 No. 48n

The procedure for completing the declaration approved by the order of the Ministry of Finance of June 22, 2009 N 58H. With amendments by order of the Ministry of Finance of Russia of 04/20/2011 No. 48n

In accordance with the letter of the Federal Tax Service of Russia of December 25, 2013 No. GD-4-3 / [Email Protected] Taxpayers when filling out tax declarations, starting from 01.01.2014 before approving new forms of tax returns, the OKTMO code is recommended to indicate the OKTMO code.

In case of termination by the taxpayer of activities, in respect of which it was used by USN, it represents the tax return on the 25th day of the month following the month in which, according to the notification submitted to the tax authority in accordance with, entrepreneurial activities were terminated in respect of which This taxpayer used a simplified tax system. At the same time, the tax is paid no later than the deadlines established for submitting the tax declaration. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer has stopped the use of USN. ().



The use of USN does not exempt from the execution of functions on calculating, holding and listing personal income tax with employee wages.

Upon delay in the declaration of declaration for a period of 10 working days, operations on the account (freezing of the account) can be suspended.

The lateness of reporting entails a fine of 5% to 30% of the amount of unpaid tax for each full or incomplete month of delay, but not less than 1000 rubles. ().

Payment delay threatens penalization. The size of the penalty is calculated as a percentage that is 1/300 refinancing rates, from the listed not fully or partially the amount of the contribution or the tax for each day of delay ().

For non-payment of tax provides for a fine of 20% to 40% of the amount of unpaid tax ().

1. The amount of income per calendar year exceeded 60 million rubles;

2. The number of employees of the taxpayer exceeded 100 people;

3. The cost of fixed assets and intangible assets exceeded 100 million rubles.

Organizations and IP, who violated at least one of the conditions listed above, lose the right to use the USN from the beginning of the quarter in which a violation is allowed. From the same reporting period, taxpayers should expect and pay taxes on the total taxation regime in the manner provided for newly created organizations (newly registered individual entrepreneurs). Penal and fines for the late payment of monthly payments during the quarter in which such taxpayers switched to the general tax regime, they do not pay.

The taxpayer (organization, individual entrepreneur) in the case of loss of the right to use the USN in the reporting (tax) period, notifies the tax authority on the transition to other taxation regime by filing within 15 calendar days after the quarter in which it has lost this right, reports The loss of the right to apply a simplified tax system (recommended form No. 26.2-2).

1. We prepare the notification of the transition to the USN automatically using the online service for paperwork or independently, for this, download the current application form for the USN transition Necessary when filling outform 26.2-1 Information:

When filming notifications, follow the instructions given in the footnotes;

When switching to USN in 30 days after registration, the code 2 of the sign of the taxpayer is specified;

In all cases, except for filing notifications simultaneously with the documents for state registration, the organization is stamped (for IP, the use of printing is not necessary);

In the Date field, the notification date is specified.

3. Print the filled notification in two copies.

4. We go to the tax inspection, taking a passport with you, and we submit both instances of the notification to the inspector in the window. We get the 2nd instance of the notification 26.2-1 on the transition to a simplified inspector.