Sample application for replacing the tax system. Submitting an application for USN when registering the IP. The procedure for filling out the application

A simplified tax system is a preferential mode for small businesses, which allows to significantly reduce the tax burden. Go to simplified you can within 30 days from the date of creation of LLC or IP. In this article you will find a notification of the transition to the USN 2019 form 26.2-1 (sample of filling) and the order of its submission.

Form form 26.2-1

Application for the transition to USN, and if more precisely, the notification is recommended by order of the Federal Tax Service of Russia of 02.11.2012 N MMB-7-3 / [Email Protected] This form continues to operate in 2019. The form is the same for IP and organizations, then we will look at the sample of its fill.

The deadline for filing notification

Article 346.13 HC RF allows you to go to simplified system newly created organization and registered individual entrepreneur for 30 days after setting on tax accounting. At the same time, the applicant is recognized as applied simplified from the date of registration of IP or LLC.

The reservation is made specifically so as not to force taxpayers a few days before the transition to the USN report on the general tax system. For example, an entrepreneur registered on April 25, 2019, and reported on his choice only on May 10. In a 30-day term, he met, therefore it is considered to be applied by a simplified tax system from 04/25/19. Reported for the third quarter within the framework of it is not required.

To calculate the advance payments for the quarter, use our free USN calculator.

To apply for the transition to the USN, you can immediately together with other documents on state registrationHowever, if the tax inspectors (registering and the one, where the taxpayer will be registered) different, then in acceptance may refuse.

Just be prepared for such a situation, the rejection of acceptance is not the arbitrariness of tax authorities, but a fuzzy requirement Tax Code. In this case, you simply have to file form 26.2-1 in that inspection, where you were registered: according to registration IP or legal address Organizations. The main thing is to have time to do this in a 30-day term after business registration.

If you do not immediately inform IFTS on the transition, then the opportunity will appear only from next year. So, if IP from our example, registered 04/25/19, will not report it, will work on a common system until the end of 2019. And from 2020, he will again receive the right to transition to preferential regime, but it is necessary to report this no later than December 31, 2019.

Thus, to notify the tax authorities about their choice can be either within 30 days from the date of registration of IP / LLC or until December 31 to switch to USN from the New Year. The exception is made only for working on UNVD, they are entitled to go to simplifying among the year, but if they were taken out of accounting as a payer of the imputed tax.

For the convenience of doing business, pay taxes and insurance premiums, we advise you to open a reimbursement account in the bank. Especially now many banks offer profitable terms on the opening and maintenance of a conschange account.

What IFTS is to report on the transition

If you follow the letter of the law, then the application for the transition to a simplified taxation system from the new year should be submitted to that inspection, where the current businessman is already put on tax accounting. An indication of this is in paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation.

But with regard to whether it is possible to submit notice to the same IFNS, where documents are submitted to the State Registration, it is definitely not said. The fact is that in major cities And some regions have created special registering inspections. So, in Moscow it is the 46th inspection, in St. Petersburg - 15th. That is, the registration documents are submitted only in them, and for accounts put in the IFTS on registration of IP or Yuradge LLC.

In practice, the tax authorities (the same 46th Moscow IFNS) without any problems accept an application for USN when submitting documents for registration, but in some places, as we have said, require contact tax accounting. In your particular case, it may well be that the inspection, where you submit documents and which puts you to tax accounting, will be the same. Then the question of the choice of IFTS simply does not occur. You can find out the inspection code on the site tax Service.

How to fill out a notification

One-page form, fill it simply, but certain points should be considered:

• If a statement is given to the USN when registering an IP or organization, the fields of the INN and the PPC are not filled.
• Signs the form 26.2-1 personally entrepreneur or head of LLC. All other persons, including the founder, can sign an application only by proxy, indicating its details. From the experience - the tax authorities accept the signature of the founder and without a power of attorney, but be prepared for disputes, it is better to still to sign the leader.
• Before choosing a tax object: "Revenues" or "Revenues Minus Costs", we advise you to get free consultation Or independently explore the difference between these modes. Change the tax object will be possible only from the new year.

We present a sample message about the transition to the USN when registering LLC, it is filled in similar to the IP.

1. The first cells (INN and CAT) are filled with already operating organizations that change the tax regime. Only created companies and IP are lifted here.

• 1 - when applying forms 26.2-1, together with documents for registration;
• 2 - if you inform about choosing a simplification in the first 30 days from the date of registration or deregistration of UTII;
• 3 - when moving working businessmen from other modes.

3. Full the full name of the individual entrepreneur or the name of the organization.

4. Declerate the date the transition date to the USN:

• 1 - when choosing a simplified system from the beginning of next year;
• 2 - from the date of the new company or IP register;
• 3 - from the beginning of the month a year when removing the ENVD payer.

5. Select the tax object code:

• 1 - for "income";
• 2 - for "income minus costs."

Below fit a year of filing notification. Fields with income amounts for the previous 9 months and the cost of the OS fill only working organizations.

6. In the left right field, make the applicant data by selecting its sign:

• 1 - personally entrepreneur or director LLC;
• 2 - a representative submitting by proxy.

In the second case, you must enter the name and details of the power of attorney. In addition, the full name of the director or the representative is indicated, the name of the entrepreneur in the lower left field is not duplicated.

7.The only make the applicant's phone number and submission date. The remaining free cells are filled with docking.

To simplify the preparation of notifications, you can fill it in our service. Just follow the system prompts, and you will receive an example of a document with your data, if necessary, edit it. You will only have to print the entire package of documents and submit to the IFTS.

Usually there are enough of two copies of the notification, one remains at the inspector, the second is given with a mark about the adoption, it must be stored in Himself as a confirmation of the choice of USN. In practice, some of our users report that they are asked for three instances, so we advise you to have an additional copy of the notice.

How to make sure that you really put on account as a payer of a simplified system? In the FTS letter of 02.11.2012 No. MMB-7-3 / 829, the form of an information letter is provided (No. 26.2-7), which the tax inspectorate is obliged to send the taxpayer on his request. The letter confirms that the businessman filed a notice of the transition to the USN. There is no particular need for confirmation, a fairly second instance of the statement with the inspector mark, but some counterparties can request such an official response when conclusted transactions.

So. Since you fell on this page, it can be assumed that the choice of tax regime is made and this is a simplified tax system.
Application for the transition to USN in form No. 26.2-1 must be submitted to tax inspection Together with other documents for the opening of IP or LLC. If you didn't do this - nothing terrible.

The law allows you to convey this application within 30 days after submitting a basic package of documents.

Example on fingers:
On October 15, 2016, Valery registered an IP, but did not know about the site Assistantus.ru and therefore chose the wrong tax regime. November 30, 2016 Friends persuaded Valery to apply for the transition to USN in the tax, which he did. On January 1, 2017, Valery becomes a full IP applied simplified.

If you go to the USN from another tax regime, then "will turn on" simplified only from the first of January of that year, which is followed by submitting an application. The main thing is to have time to submit a document from October to December of the current year.

Application form on the transition to USN (in form No. 26.2-1)

First, you download a blank form.
Below will be presented a full manual to fill this statement.

Files

All advantages of USN again

• the ability to legally maintain business without paying income tax on the individual in the amount of 13%;
• property tax that is used in the activities of the entrepreneur is leveled;
• forget about VAT;
• easy calculation. We pay or 6 percent of all income, or 15 percent of income less expense.

By the way! When they say that the USN replaces the entire tax burden pind with the entrepreneur - lie. NDFL with employee salaries, be kind to pay on time according to the law.

When moving to a simplistic, remember the conditions for which you will not be given!

• Your company has offices and branches (of course, the tax authority is notified accordingly). Those. If you work in Perm together with Vitaly, printing business cards, and in Kazan Maxim and Katya spread them - this does not mean that you have a Kazan branch and, accordingly, this conditionin which it is impossible to apply the USN - not relevant.
• You must have less than 100 employees. Of course, arranged officially. One and a half thousand can work on you, but if for official services you work one - the conditions for non-use of the USN will not. Another thing is that questions will appear to your productivity, otherwise everyone worked alone in their company.
• The residual value is more than 100 million rubles. Otherwise you are too rich in order to apply "simple" modes.
• Other enterprises should not have a stake in your exceeding 25%. For PP, an irrelevant condition.
• For the first three quarters of the year, which gives an application for a simplified transition, revenues should not exceed 45 million rubles.
• The total annual income should not exceed the amount of 60 million rubles.

Attention: In the last two points of the amount of 45 and 60, it is necessary to further multiply the deflator coefficient, which changes annually.

We will proceed to filling out the application in form No. 26.2-1. By the way, it is on the KND 1150001.

Application we will submit a new entrepreneur Okhtyvo Konstantin Yusupovich. He decided to switch to the simplified tax regime immediately from the date of registration of the IP.

Field Inn - Everything is clear here without unnecessary words.
(Code of the reason for registration) - It does not have it. Do not look for, you can't find anyway. Leave the field empty.

Tax authority code

Below see the code tax author. Where to take it from? Everything is simple: go to the tax service service (https://service.nalog.ru/addrno.do), enter your address in the field, and you will be given a tax code that is tied to your place of registration. Here it is necessary to enter into the appropriate form field.

The code was sorted out.

Sign of taxpayer

Here you need to write one digit - the type of sign of the taxpayer.

1. - They write those who submit a statement together with documents for registration of IP. This is just our case.
2. - When you register the company or IP again. Those. There were already SP, then closed, open again - then this case is yours. Also, the two entrepreneurs write, who stopped being ENVD payers.
3. - When switching from another tax regime to USN, except for UNVD (for them - 2). For example, if you sit on the OSN and wanted to go to the USN, then the triple - for you.

1. - They put those who submit a statement from October to December of the previous year in order to move to USN from January next.
2. - Those who go immediately upon registration. Our option.
3. - Entrepreneurs who have ceased to be ENVD payers. They have the right to switch to USN not from January 1 of the next year, and from the 1st day of the next month of the present.

In the next square, we set 1 if you choose to pay 6% only from income, and put 2 in the situation when the choice fell on "income less expenses", where we pay 15%.

Light easy example:

You made a stool by spending 300 rubles for it. Then they were sold for 1500 rubles. If you have chosen to pay with "income", then pay 6% from 1500 rubles - 90 rubles. If you have chosen "from income less expenses", then 15% of the amount (1500r. - 300r.) - 180 p.
In this example, it is more profitable to choose "revenues". And now imagine that the amount of expenses would not be 300, and 1000, then 15% were paid from 1200 rubles., And from 500, and this is already 75 rubles. Against 90 on "income" looks more attractive.
That is why it is important to approach the choice of a method for tax payments on USN.

The simplest last stage remained.

Year of filing notice - Enter the current.
Revenue received for nine months - zero, because we just register. Why this field is introduced - it is written above - the revenues of those who go to the USN in the first 3 quarters of the current year should not exceed 45 million.
With the same promise, the next line is also called the "residual value of fixed assets". We don't have them, we put the battle everywhere, who has - put numbers.

We will not have applications to the application, therefore three fashers in each cell.

Further on the sample. Again the name, as shown in the image:
1 - if we rent an application yourself and
2 - If for us it makes a third party. Signature, date and print, if you work with printing. If not - the need disappears.

Fields below are designed for the person's document - your representative. Accordingly, if you do not resort to third parties, you do not need to fill these fields.

The right column is filled with a tax authority.

This application form is sure to print in two copies! One goes to the tax inspection, another must with their stamp - take yourself! Remember: a document confirming that you are on the USN, may be needed in the future.

A simplified taxation system is one of the most popular small and medium-sized businessmen. It is chosen by entrepreneurs in mind the simplicity of the execution mechanism. On "simplified" single tax, replaces the accrual and payment of several taxes.

Need registration IP? Contact professionals: drawing up documents on the day of treatment, the choice of the optimal taxation scheme and activities.

To change the tax system to simplified, it is necessary in advance before the onset reporting periodNo later than 31.12 of the current year, to notify the Inspectorate for taxes and fees, notice.

The application is issued once, the applicant remains right using Usn When changing the place of residence or field of activity.

Application on USN

The approved standard form of application for filling can also be downloaded from the official website A or receive in the tax inspectorate. Possible private cases when accepting a statement decorated in the close form.

The prerequisite is indicated in the application form of the statement of staff employees, the amount of revenues for nine months, indicate the selected taxation system, the value of the main and intangible assets. A statement is given in the number of two copies. After the stamp is stamped, the painting assurance, the second copy is given to you. Be sure to save the second instance to confirm the notification you produced!

The use of USN is available not for all, there are main restrictions on the amount of income and quantities of state and auxiliary - according to the type of products, and the nature of the activities carried out under which the following categories fall:

• staff over 100 people;
• the amount of profitability of activity over 100 million. rubles per year;
• production of excise products;
• development and mining of minerals;
• pension and investment funds, insurance and D.R. Financial organizations;
• notaries, lawyers engaged in private practice;
• organizations, the residual value of the fixed facilities of which more than 100 million rubles;
• budgetary institutions;
• foreign organizations;
• organizations and IPs that did not notify the transition to the USN on scheduled time.

Application for USN when registering

Application for switching to USN It is possible to apply to the documentation for the registration of IP, at a time.

Consider submitting an application for USN at registration. The algorithm of action is as follows:

Fill out the application form form as an individual entrepreneur. With an electronic design of the document, the Courier New font is used, 18 points height, in the form of capital letters. Important condition! In regulatory authorities, provide a document with one-sided type of printing. When making a manual method of the application form - it is necessary to record in the graphs by capital printing, ink in black.

When making an IP, the notification is served with papers for state registration. Filling the Inn graph, not required, since the individual payer number is assigned during registration.

Let us turn to the description of the filling of the application form.

I. To fill in the row of the tax code, use the official Site of the FTS, there you can get necessary for information records, including payment details.

II. To specify a sign of the tax of the payer, it is necessary to choose the group at which you rank your activity:

1. the notification is served at one time with documents for registration of IP;
2. when recording (after the previous liquidation),
3. when switching to USN with UTII;
4. if you are a valid organization, and, only, change the taxation system, the exception is ENVD taxpayers.

III. Record in graphs FI. And the applicant's signature is carried out necessarily in the eyes of the tax inspector, and only black ink, in the empty cells are rocked.

Select a digit that defines the type of transition:

1. a change in the type of taxation;
2. IP, Jurlitz, for the first time or newly registered.

IV. The next action, when filling out the application form, it is necessary to choose the type of transition to a simplified tax system. Below, three options are listed, it is necessary to choose, suitable for your case, and put in an empty cell, the rest, unused cells to shove the duct.

1. when transition from other taxation modes;
2. for the first time and newly registered as an IP and Jurlitz;
3. it has ceased to be a taxpayer UTII.

Be careful! To change the tax regime with UNVD on USN in the middle of the year, you need a special reason! This may be the cessation of the activity of the activities that have an ENVD, and the beginning of the maintenance of a different type of activity. That is, moving, considers certain special cases, not for all entrepreneurs.

V. When filling in the count of the object of taxation, it is necessary to choose from the following two categories:

1. revenues at the rate;
2. revenues minus costs.

For optimal selection of this category, it is necessary to conduct preliminary calculations, but it is necessary to take into account the fact of the error, since when planning activities, it is not always possible to take into account the costs and income of the future period.

all your expenses must be decorated and documented .

• Cost accounting must be conducted in the book of income and expenses.
• Have a confirmation in the form of receipts, checks, commodity invoices - any payment documents, expenses for paying purchased goods or services are,.

Vi. Row Obtaining revenues for 9 months When filling out, this line is intended for organizations changing the taxation mode.

VII. Select the item, depending on the person certifying the notification:

1. head or IP himself;
2. representative acting by proxy.

VIII. Specify the phone number, put the painting, the date of the notification.

This taxation form has the right to issue newly created business and even companies that have long been operating.

What is this document, who can serve it?

USN is presented special tax regime With a special procedure for paying taxes on a simplified scheme. It is focused on both middle and small business representatives.

An entrepreneur or company can go on it if they meet the established requirements for the number of employees and profits. They must also correspond to the participation of other organizations.

All payers on the USN can be divided into the following main categories:

• Only created. This is an IP and organizations that have just stood up for tax accounting. They need to choose a mode that implies payment of tax from income less expenses or simply from income.
• Solved change your tax regime. This is an IP or organization working on or, but those who want to translate into USN. This category Business can use new system Only from the beginning of the next reporting period.

Only companies or entrepreneurs who meet the following requirements can apply for a "simplified":

• LLC does not have branches, but may have separate divisions or representation.
• The total residual value of the company's funds accounting information make up no more than 100 million rubles.
• In this legal entity Other companies can participate, but not more than 25%.
• The company cannot be a bank, a microfinance company, the insured, Lombard, state Structure, investment Fund, non-state pension fund.
• The company should not produce excisive goods, should not produce and sell minerals, cannot be a agricultural producer on.
• there should be no more than 100 people.

When and where should I be served?

Allocate two ways to submit an application:

1. When registering the taxpayer.
2. During the transition from other taxation modes.

If we are talking about the newly created LLC or IP, the application must be filed with other documents for registration. It is assigned to it 30 days.

If we are talking about the need to transition from another taxation regime, it becomes possible only with the beginning of next year. And the document must be submitted no later than December 31 of the current. With regard to the term of submission of the application and the date of the transition, they are determined depending on the tax system of the company or entrepreneur:

• If the taxpayer wants to go to the simplified system with ENVD or OSN, this can be done since the beginning of next year. The document must be submitted until the end of this year inclusive.
• If we are talking about the need to go to the UPN with UTII, an additional application for removal from the register with "inlets" is necessary. It is required to provide it For the first 5 working days next year.
• It may be about the transition from UNVD, when the relevant activity is excluded by regional or municipal authorities. It is also possible due to the transition to new activities. You need to submit a document in that month when an entrepreneur or company stops working under UNVD. It is important to provide for 30 calendar days From this term.

If the last day of the possible delivery of paper fell on a festive or day off, you can submit it to the tax inspection on the subsequent working day.

If you are late with the feed documentation, the payer automatically deprives the possibility of transition to USN.

If you send a statement later than the specified period and begin to use a simplified, the inspector can detach the tax. In this case, the accrual will be made according to the general tax system. Additionally, penalties are charged.

Step-by-step filling order clearly disassembled in the following video:

Instructions for filling outform

IN form №26.2-1 Applications on the transition to USN (CBD 1150001) must specify data on IP or LLC (INN, CAT, name or FUL,).

Then you must specify the following data:

• Form of payment of taxes - USN 6% or 15%.
• The date of use of the system.
• Year of filing notification.
• The amount of the remaining funds of the company on October 1 of the current year.
• The amount of profit received for the first 9 months of the current year.

According to explanations of tax inspectors, moving to a simplified system with UNVD payers must be installed in the application code "3". It must be specified in the column "Sign of Taxpayer". At the same time, there is no need to provide data on income for the first 9 months of this year.

The document is represented by one page, which the company manager or IP must sign and put the fill date. The form is provided not only in paper, but also in electronic format.

In the case of proper filling and submission of the application, you will get to switch to USN without problems. As a result, you will pay a much smaller amount of tax. But it is preliminarily to make sure that the inspector translated you to another taxation regime. To do this, you can contact a specialist in the FTS so that it checks the introduction to the database of the necessary information.

The simplified system (USN) is the most popular tax regime among small and medium-sized businesses, as well as IP. The widespread use of USN is explained by the simplicity of accounting and low tax rates (6% and 15% depending on the selected mode). Go to the USN can both the newly created enterprise and the current organization. To go to the "Simplified", the organization is obliged to submit notifications to the fiscal service authority. How to make notifications, what time and how it is supplied - the answers to these and other questions we will give you today.

Who can go to USN?

Use simplified mode can be both legal entities and individual entrepreneurs. If you are the head of LLC (or IP) and are going to go to "Simplified", then you need to observe the following conditions:

• The average number of workers who are listed in your company cannot be more than 100 (the average for the year is applied);
• The maximum permissible income of the company for the year - 60.000.000. This indicator must be adjusted to the deflate coefficient, which in 2016 is fixed at 1.329. That is, the maximum income is no more than 79.740.000 rubles;
• The cost of the fixed assets of your company is limited by an indicator of 100.000.000 rubles. (determined less depreciation);

If you are working in the field of gambling, do insurance or banking activitiesYou cannot use the USN in any case, even if the indicators of your activities meet the above criteria. Budget organizations and company S. foreign capital Also cannot use simplified mode.

If you are registered as IP and make excisive goods or sell and sell minerals, it is also prohibited to use "simplified".

Example

According to the results of 2016, LLC Factorial received income in the amount of 68.118.320 rubles. The average annual factorial employees is 89 people. "Factorial" has on its balance sheet funds, the residual value of which is 22.214.720 rubles, as well as real estate (main office, production workshops, warehouses) - Accounting cost less depreciation 91.650.800 rub.

"Factorial" cannot use simplified regime, as the residual value of all OS (22.214.720 rubles. + 91.650.800 rub. \u003d 113.865.520 rubles) exceeds the established limit indicator (100.000.000 rub.).

Submission of notifications about the transition to the USN: Form, order and deadlines

The transition procedure to the simplified mode is very simple. All you need to do is notify the tax authority.

Form notice on the transition to the USN

The transition application is fed on the letterhead in the established form (26.2-1). The form contains the following basic information:

• Data on you as a taxpayer (name for legal entities, name - for IP, the code of the INN);
• Tax authority receiving application;
• The mark, from what period the transition is carried out (depends on whether the organization of the current or newly created);
• That you choose as an object of taxation (6% rate for the income scheme and 15% for the "income minus costs" scheme);
• Income indicator obtained at the end of the reporting year;
• Data by residual value OS;
• Information about the face submitting an application for transition. By this face you can be personally or your representative acting on the basis of a power of attorney;
• Data on the fact of acceptance of the notification by the representative of the tax service (registration date, name of the responsible person).

The application form can be downloaded on the website of the IFSN (or on other Internet resources) or obtain in the fiscal service authority, going there personally.

Terms of filing notification on the transition to the USN

The provision period of the transition application depends on whether your organization (or IP) is newly created, or you decided to change the regime (for example, go to "Simplified" with common system). If you only registered, then we can declare the transition to the USN, it is possible not later than 30 days after registration. In this case, the application in the column "goes to the USN" must be put "2". Notice is better to apply with other documents on registration - so you will be confident that all the papers are transferred completely and on time. Those who do not have time to provide an application for transition in the IFTS, it should be understood - in this case, it will be automatically elected for them general mode taxation.

If you decide to change the mode, then the application is carried out until the end of this year (until 31.12). When filling out the form in the column "goes to the USN", you must specify "1". For example, in 2016, you used the overall mode, but, according to the main indicators, you have the right to switch to "simplified". Application for the transition You must transfer to the fiscal service until December 31, 2016. USN will be applied from 01/01/2017.

How to transfer notice to the IFTS (together with confirmation documents!)

To go to a simplified mode, you need to apply to the local tax authority (for Yurlitz - at the place of registration, for IP - at the place of residence). It is worth remembering that documents confirming the information specified in the notification (for example, to the transition application must be applied. inventory report - To confirm the residual cost of the OS at the reporting date).

Application for the transition You can one of the ways convenient for you, for example:

A situation is possible when, when applying, you used the form of an old sample. The question arises: Does the fiscal service have the right not to accept a notification and refuse to transition to the USN and automatically consider you a tax payer on the general reasons? In our opinion, the FTS is obliged to accept a notification, even if it is composed in obsolete format. And that's why:

• for new organizations, the application for oSN transition is notification, so the tax has no right to make a decision on the regime of the Company's taxation;
• NK B. this case does not contain the rules according to which the fiscal service determines the tax regime for the organization (or IP);
• within the framework of the NK, the tax cannot not accept the notification of the transition to the USN.

In the event that you were denied the transition to the USN due to the compilation of an outdated form, know that you have every reason to defend your rights in court, submitting a lawsuit against the local tax service.