One of the taxation regimes, such as UTII, was introduced to mitigate the tax burden on small businesses. This happens due to the fact that tax is not actually levied on the profit received, but on the statutory imputed income, which has a stable value.
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In addition to this, deflator coefficients are used, designed to adjust the amount of the tax depending on the economic situation in the country or region. Let us dwell on one of them in more detail - the coefficient K2 for UTII.
Basic concepts
It is impossible to fully disclose the essence of the K2 coefficient, separating it from other components of UTII. All basic terms that relate to this tax are disclosed in Article 346.27 of the Tax Code of the Russian Federation.
The calculation is based on the following indicators:
- Basic return. Conditional income assigned by the government to each type of activity;
- Physical indicator. For one of its units, the previous indicator is taken. Depending on the type of activity, it can be a square meter of area, a unit of transport, 1 worker, etc.;
- Coefficient K1. Changes the size of the tax (upward) in accordance with inflationary processes. Installed annually at the federal level;
- K2. Approved by local authorities in order to alleviate the tax burden, depending on the specifics of the business (seasonality, level of profitability, etc.);
- Tax rate. Set at 15%.
The income on which this taxation system is based is calculated by multiplying the base income by a physical indicator. And to obtain the final tax value, it is necessary to multiply the imputed income by tax rate and deflator coefficients.
The K2 coefficient is of the greatest interest to entrepreneurs, as it saves on taxation.
What it is
Coefficient K2 for UTII allows local authorities to regulate the economy of the district, stimulating by lowering the tax different kinds activities.
When deciding on its value, the municipality takes into account:
- The nuances of doing business in this area;
- Its industry focus;
- Susceptibility to seasonal fluctuations;
- Level wages and many other factors influencing the region's economy.
The indicator does not have a statutory expiration date, but usually municipalities adopt it for each calendar year.
K2 can be divided by local authorities into several sub-factors:
- By type and place of business;
- Room area;
- Assortment, etc.
To obtain the final value, it is necessary to multiply all these indicators with each other. The final result is rounded to a number with 3 decimal places. You should get a number from 0.005 to 1, this is the range of values established by the Tax Code of the Russian Federation.
Role of the coefficient
The value of K2 for the economy depends on the value of this indicator established by the municipal authorities. It may have no effect on taxation at a rate equal to one. If the indicator is set at a smaller size, it can have a significant impact on the value of UTII.
The role of K2 lies in 2 main functions:
- Increasing the attractiveness of taxation conditions, due to which there is an influx of entrepreneurs into the areas of activity for which UTII is applicable;
- Reducing the tax burden on entrepreneurs and organizations already in this niche.
Thus, K2 is an effective tool for municipalities to regulate the economic situation in the region.
On what basis
The application of K2 in calculating the amount of tax is carried out on the basis of regulations approved by the authorities of districts and cities.
When doing business in a number of regions at the same time, K2 should be determined on the basis of the legislation of the municipality in which the company is registered as a UTII taxpayer. This rule is governed by Art. 346.28 of the Tax Code of the Russian Federation.
There are situations when there is no approved K2 in the area. In this case, the tax is calculated only on the basis of the basic yield.
If the value of the indicator for the current year exists, but this normative act has not yet acquired legal force, the taxpayer should use the coefficient of the previous period.
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K2 coefficient for UTII in 2020
Reporting is submitted on a quarterly basis, the need for the K2 coefficient arises 4 times a year. Persons who need to calculate the tax in the current year will need to find the K2 coefficient for UTII, approved by the local authorities of their municipality.
Search for your region
You can familiarize yourself with the regulations for your region:
- On the portal of the local administration;
- On the official website of the Federal Tax Service;
- The K2 value can also be clarified with a personal appeal to the inspection in which you are registered. FTS employees are required to provide taxpayers with all the necessary information on their tax regime.
How to calculate
You should not only find a regulatory act with approved coefficients, you also need to choose the right indicator that relates specifically to your type of activity.
Consider how to correctly calculate the value of K2 using a specific example:
- Flower shop with an area of 25 m2 in the Aviator microdistrict of the city of Barnaul (Altai Territory);
- Salary of sellers 17,000 rubles;
- We find on the website of the Federal Tax Service the Decision of the Barnaul City Duma on UTII and select the coefficients we need.
For this type of activity, the following indicators will be needed:
- By location, the coefficient "A" equal to 0.5;
- By type of activity "B", equal to 0.828;
- For assortment "B", equal to 0.8;
- By the square of the trading floor "Г", equal to 0.92;
- By the level of wages "KZP" equal to 0.85.
The final value can be obtained by multiplying all indicators. As a result, K2 is equal to 0.259.
The K1 value is set to be the same for all regions of the Russian Federation. In 2020, K1 is 1.798.
Tax rate = 1.798 * 0.259 * 0.15 = 0.070. The rate for calculating UTII for the store from our example will be only 7%, instead of the standard 15%. This once again proves the effectiveness of the K2 coefficient in reducing the tax burden.
How to make further calculation of UTII using the received rate:
The underlying rate of return that applies to retail trading. The list of values of this indicator is presented in Art. 346.29 of the Tax Code of the Russian Federation. For retail its value is 1800 rubles.
We calculate the imputed income by multiplying the base income by physical indicators:
- For the store, this quantity square meters, in our example there are 25 of them. VD = 1800 * 25 = 45000 rubles;
- The tax rate calculated earlier is applied to the imputed income received. UTII = 45000 * 7% = 3150 rubles, that is, this amount is subject to payment to the budget.
How to find
You can find a regional document with the current values of the K2 coefficient on the website of the Federal Tax Service of Russia:
In the list of documents that opens, we are looking for the required one, which can be viewed, printed, and the application with the values of the coefficient K2 and the distribution of the territory by zones to download in the format "docx".
One of the most common taxation systems in small businesses is UTII. The transition to this taxation system is made voluntarily, on the basis of an application. Confirmation of the right to use simplified system is a notification issued by the Federal Tax Service Inspectorate at the place of registration. The types of activities for which this form can be applied are reflected in the Tax Code of the Russian Federation, Art. 346.26, p. 2. The tax is calculated according to the formula:
DB (Basic profitability) x the size of the physical indicator for 3 months of the reporting period x K1 x K2 x 15%. The basic rate of return is indicated in Art. 346.29 of the Tax Code of the Russian Federation, clause 3.
Let's talk in more detail about the applied coefficients, there are two of them: the deflator coefficient K1 and the correction coefficient K2.
Deflator coefficient
The deflator coefficient for 2015 is 1.798. For recent years its value changes annually upward. For example, in 2014 his figure was 1.672.
The deflator coefficient is a value set annually, taking into account the change in the index consumer prices for goods and services in the Russian Federation for the previous year, i.e. depends on inflation.
It is calculated as the product of the deflation coefficient for the previous year by the coefficient of consumer prices in the country in the previous year. Set to 20 November for the next year. In the absence of such an order, K1 for the next year remains the same.
The K1 coefficient for UTII for 2017 is established by Order of the Ministry of Economic Development of the Russian Federation No. 698 of November 3, 2016.
When calculating the tax, the value is increasing.
Coefficient K2
The K2 coefficient for UTII for 2016 is set at the level of local municipal authorities. Its indicator, in contrast to K1, leads either to a decrease tax base, or does not change it and can range from 0.005 to 1. The adjustment factor can be changed annually.
K2 was created in order to create more similar conditions for building a business in different regions of our country. Its value can be different for different types of activities and depends on profitability, seasonality, and mode of operation. The indicator is rounded to three decimal places.
As can be seen from previous years, municipal authorities very rarely change this indicator, since entrepreneurs do not turn to them with such a request. If you think that in your region the value of K2 is high, contact your local authorities with a request to reduce it, preferably justifying your desire with numbers. The minimum figure can be 0.005. Pay attention to how wide the range of values of this indicator is, and by reducing it even by 0.01, you can save a little on taxes. Do not forget, you can do this before November 20.
What to do if K2 was not originally installed by municipal authorities. The IFTS believes that in this case, taxpayers should take the maximum value of the indicator "1" for the calculation. The opposite side is taken by the judges, considering the lawful application minimum value 0.005. This is indicated by the decree of the Federal Antimonopoly Service of the West Siberian District of December 13, 2010 No. A03-16513 / 2009.
Some people think that if the coefficient is not calculated, it can be ignored. This is the opinion of the FAS of the North-Western District in its resolution dated October 18, 2010 No.A 133618/2010.
Therefore, if you want to avoid misunderstandings from the outside tax authorities, it is necessary to apply K2 = 1, otherwise you will have to resolve the issue through the judicial authorities.
Where can you find out the value of K2
This question will be answered at your local tax office, or refer to the website of the Federal Tax Service Inspectorate of the Russian Federation, select the region of interest, and find out the desired value.
How to reduce the size of UTII
We talked about how the tax is calculated, what indicators are affected, where you can find out their value and what they depend on. Now let's see if it is possible to reduce the amount of tax, and how to do it correctly.
It is not within our authority to make changes to K1, K2, DB (basic profitability). We can change the tax to the amount charged and paid in reporting period insurance premiums.
Therefore, if individual entrepreneur or LLC have employees and pay taxes on accrued wages, then they have the authority to reduce UTII by the amount of tax paid, but not more than 50%, reflecting these costs on line 20, section 3, UTII declaration. In addition, an individual entrepreneur has the opportunity to reduce the UTII tax by the amount paid in the reporting period fixed contributions to the Federal MHIF and Pension Fund RF, indicating expenses in line 030, section 3 of the UTII declaration.
Since 2015 applied new form reporting on UTII, approved by order of the Federal Tax Service of the Russian Federation dated July 04, 2014 No. ММВ-7-3 / 353. Form code according to KND 1152016.
Deadlines for submitting reports and payment of tax
The statements are filled out in rubles and submitted on a quarterly basis (not on an accrual basis) until the 20th, and the transfer of tax is made in a one-time payment by the 25th day of the month following tax period at the place of registration of the enterprise.
According to the current legislation of the Russian Federation, the taxation system for simplified entrepreneurs provides for the use of the deflator coefficient for UTII, the indicator of which is revised and approved at the legislative level every year.
Taxation for UTII and features of the use of coefficients K1 and K2
The amount of UTII is calculated from the amount of imputed income, which must be adjusted by the appropriate coefficient:
- K1 deflator coefficient;
- Correction factor K2.
The use of these coefficients makes it possible to take into account not only the peculiarities of the formation of income, but also the influence of various external factors(conditions).
The size of the deflator coefficient K1 is established by the Ministry of Economic Development of the country, which, after its approval, is published in “ Russian newspaper". The coefficient is valid for one year. When approving the deflator coefficient, the inflation rate for last year so that its value corresponds to the level of consumer prices for goods and services of the previous year.
As for the correction factor K2, its size can be regulated at the local level. This coefficient allows you to take into account the features of earning income from different types business. These factors include:
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- Seasonality of work;
- Schedule;
- Nomenclature assortment of manufactured or sold products;
- Territorial location of business and others.
The correction factor, as a rule, is also introduced for a year, but it can be approved for a different period at the discretion of local authorities.
Earlier it was planned to increase the coefficient-deflator K1 in three stages:
- From 01.01.2017 - 1,891;
- From 01.01.2018 - 1,982;
- From 01.01.2019 - 2,063.
These changes were provided for by the Federal bill on amending some articles of the Tax Code, namely, chapters 262, 263, 265 of part two. However, later the increase in the K1 coefficient for 2017 was canceled (Order No. 698 dated November 3, 2016 and the federal law 401-ФЗ dated November 30, 2016) and this figure was left at the level of 2016, that is, 1.798.
An example of calculating the UTII tax in 2017
The very formula for calculating UTII for 2017 also remained the same:
Consider specific example applying this formula.
Introductory conditions:
- As already discussed above, the deflator coefficient K1 for the current 2017 is 1.798;
- Suppose the correction coefficient K2, set by the local (regional) authorities, is 0.7;
- For retail trade, the UTII tax rate is 15%;
- Own trading floor with an area of 90 sq. M, and the level of basic profitability is 2100 rubles / sq. M.
The tax is calculated per quarter: (2,100 rubles / sq. M. X (90 sq. M. + 90 sq. M. + 90 sq. M.) X 0.7 x 1.798) * 15% = 107,043.93 rubles.
That is, the amount of UTII tax for this quarter of 2017 amounted to 107,043.93 rubles.
Features of the calculation of UTII in the absence of employees
except payment of UTII the entrepreneur is obliged to pay pension insurance premiums and contributions to funds social insurance... The base of taxation is the wage fund, which is paid by the entrepreneur to his employees (if any). Please note that the presence of hired employees does not exempt the sole proprietor from paying insurance premiums for himself.
The amount of these payments depends on the size of the minimum wage established for the current year.
It should be noted that in the absence of hired employees, the entrepreneur has the right to reduce the amount of UTII by the amount of insurance premiums that he pays for himself. This right is provided for by paragraph 2.1 of Article 346.32 of the Tax Code.
A private entrepreneur loses this right if he has hired employees. You can get acquainted with this clarification in the letter of the Ministry of Finance of the Russian Federation dated July 17, 2015 under the number 03-11-11 / 41339.
To calculate the single tax on imputed income, you need to know correction factor K2 for UTII. In 2020 it is set by regional authorities, the value can be from 0.005 to 1
K2 coefficient table for UTII for 2020
By law, the coefficient can be set annually, but in practice its value is rarely changed. The table lists K2 for UTII for 2020.
Download the table and find the value of the K2 correction factor for your region.
When drawing up a tax UTII declaration reflect it on line 060 of section 2 of the form. If the local authorities have not set the size of the K2 deflator coefficient for UTII for 2019, take it as a unit.
How to use the K2 deflator coefficient to calculate UTII for 2020
The value of K2 is set taking into account the type of activity, seasonality, assortment of goods, mode of operation, estimated income, etc.
Coefficient K2 for UTII for 2020 for the Moscow region
To find out the K2 coefficient for UTII for 2020 for the Moscow region, download the table. In it you will find the meaning for each district of the Moscow region.
Where does the K2 basic return adjustment coefficient for 2020 come from?
Legally approved algorithms are used to calculate the adjusting coefficient of the basic profitability K2 for 2020. It is defined as the product of coefficients, each of which takes into account some of the conditions of business. Download an example of calculating the coefficient.
One of important factors for calculating tax levies from individuals, legal entities and PI are the coefficients of the deflators. One of them is the basic profitability ratio - this is K2 for UTII for 2018, a table with established profitability amounts is given by the Tax Code of the Russian Federation in article 346.29. The purpose of the K1 coefficient is to increase UTII in line with the rise in industrial prices, that is, to adjust the tax for inflation. As a rule, an increase in consumer prices leads to an increase in the size of UTII.
Coefficients K1 and K2 UTII in 2017 are set at State level... K1 is a deflator that is used to calculate UTII, is set at the federal level and is not subject to changes throughout the year. And the deflator coefficient K2 depends on baseline profitability and local administration. Its purpose is aimed at lowering the size of the tax. This coefficient cannot be higher than 1.0.
What does baseline return mean? This is the potential amount of income received by an entrepreneur in a certain business sector during one month of business. tax code in article 346.29 gives the amounts of basic profitability for calculating K2 for UTII for 2017, the table contains data per one physical indicator.
So, to carry out independent calculations of UTII, an entrepreneur needs three indicators:
- Basic profitability (Article 346.29 of the Tax Code of the Russian Federation).
- Deflator coefficient K1.
- Deflator coefficient K2.
The first indicator has already been mentioned above, but we will tell you how to determine the last two indicators in our article further.
How to determine the indicators K1 and K2?
The RF Ministry of Economic Development makes adjustments to the indicators of deflator coefficients. Installed at the end of the current year no later than November 20. In the event that no amendments were made before this date, the indicators remain unchanged and are valid until November 20 of the following year.
Deflator coefficient K2
As noted above, K2 is a decreasing indicator that is necessary to equalize entrepreneurial activity in various regions of Russia. In most regions, it has remained unchanged for several years. The K2 correction factor includes several concepts:
- the amount of income received;
- working regime of employees;
- product range;
- seasonality;
- number Vehicle involved in doing business.
During the year, K2 does not change, but in accordance with Articles 4 and 5 of the Tax Code of the Russian Federation, exceptions may be made to the rule. So, according to Order No. 772 of 20.10.2015, the government of the Russian Federation established new indicators when calculating the single tax K1 and K2.
To determine the K2 coefficient for UTII for 2017, you need to refer to the official portal of the Inspectorate of the Federal Tax Service, where the choice of the region is presented in the upper left corner. Having selected the required region, you need to go down the page, and find a link to regulations approved by territorial municipalities. By clicking on the link, the text of the document will open, where K2 for 2017 UTII will be indicated.
K2 is installed and valid for one year in the territory settlement, where the company is registered as a payer of UTII. The coefficient in view of its content is several, the concept is the product of indicators that take into account a certain type of activity, as well as the mode of work, seasonality, etc. Its maximum degree can be 1.0, and the minimum is 0.005.
Deflator coefficient K1
In comparison with K2, the coefficient K1 for UTII for 2017 is quite easy to determine. This indicator is approved every year by the legislation of the Russian Federation and is the same for all taxpayers of the single tax. As for 2017, in accordance with Government Decree No. 698, its result is equal to the last two years, that is, 1.798. Due to the fact that the level of the coefficient has not changed, the calculation of UTII will remain the same.
Due to the fact that this result has been unchanged for 3 years, it is quite possible that in 2018 it will be adjusted. You can find out about the changes on the pages of the accounting and tax press.
K1 and K2 in the calculation of UTII
Coefficient K1 and K2 are always involved in the calculation of UTII. The established amount of basic profitability for a certain type of activity is multiplied by these indicators.
Knowledge of the coefficients allows the entrepreneur to independently make calculations for single tax, as well as to compare the obtained data with the results of calculations of employees tax service... In case of discrepancies, the error can be identified in a timely manner and possible disputes can be resolved.
