Every taxpayer has the right to switch to the simplified tax system subject to the conditions listed in Art. 346.12 and 346.13 of the Tax Code of the Russian Federation.
In order to switch to the simplified tax system, the company needs to notify the tax authorities about this by filling out form No. 26.2-1 (approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@).
Check out the example of filling out the form in the material“Notice on the transition to a simplified taxation system” .
To do this, you should send a request letter in any form to the Federal Tax Service. The response to the request must be provided within 30 calendar days. Such a letter containing information about the date of submission of the notice of transition to the simplified tax system will be a certificate of the simplified tax system confirming the taxpayer’s right to use this simplified regime.
An information letter from the Federal Tax Service can be received in person, via mail or using electronic document management services.
Results
The legislation does not provide for the mandatory availability of a supporting document for the application of the simplification, provided that the taxpayer submits a notification. Nevertheless, for external contractors and their own peace of mind, the taxpayer has the right to request an information letter, which replaces the certificate of application of the simplified tax system.
When should I submit an application to the Federal Tax Service to switch to the simplified tax system from 2018? What happens if you don't meet the deadline? How long will tax authorities consider applications? Can they refuse to switch to the “simplified system” from 2018?
What conditions must be met to switch to the simplified tax system from 2018
At the end of the year, it's time to decide whether to switch to a simplified system or not. Make a decision and select the object of taxation (“income” or “income minus expenses”).
Also check whether the conditions for the transition to the simplified tax system from 2018 are met, namely:
You can switch from OSN to simplified tax system only from the beginning of the new year. To do this, no later than December 31, submit a notification to the Federal Tax Service (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).
Notice deadline
When making a transition, submit a notification no later than December 31 of the previous year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).
When creating a new company, submit a notification along with documents for state registration. If you have not done this, you can submit a notification within 30 calendar days from the date of tax registration indicated in the certificate (clause 2 of Article 346.13 of the Tax Code of the Russian Federation). In both cases, your company will be considered to be using the simplified tax system from the date of its registration.
Read also Rules for calculating advance payments according to the simplified tax system
December 30 and 31, 2017 are Saturday and Sunday. Tax offices are closed these days. Therefore, submit the notification for the “simplified tax” from 2018 no later than December 29, 2017. This is the last working day of 2017.
If you submit a notification to the Federal Tax Service late, for example, on January 9, 2018, then the transition to the simplified tax system from 2018 will be considered failed. And it will be impossible to apply the simplified tax system.
Simplified taxation system(STS) is one of the tax regimes. Simplified taxation implies a special procedure for paying taxes for organizations and individual entrepreneurs; it is aimed at facilitating and simplifying tax and accounting records for representatives of small and medium-sized businesses. The simplified tax system was introduced by Federal Law No. 104-FZ of July 24, 2002.
Advantages of the simplified tax system:
Simplified accounting;
Simplified tax accounting;
No need to submit financial statements to the Federal Tax Service;
Possibility to choose the object of taxation (income 6% or income minus expense 15%);
Three taxes are replaced by one;
The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, so declarations are submitted only once a year;
Reducing the tax base for the cost of fixed assets and intangible assets at the time of their commissioning or acceptance for accounting;
An additional advantage for individual entrepreneurs using the simplified tax system is exemption from personal income tax on income received from business activities.
Disadvantages of the simplified tax system:
Restrictions on types of activities. In particular, organizations engaged in 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);
Impossibility of opening representative offices or branches. This factor is an obstacle for companies that plan to expand their business in the future;
A limited list of expenses that reduce the tax base when choosing the object of taxation under the simplified tax system “income minus expenses”;
The absence of the obligation to prepare invoices under the simplified taxation system, on the one hand, is a positive factor for the company: saving working time and materials. On the other hand, this is the likelihood of losing counterparties, VAT payers, since the latter in this case cannot submit VAT for reimbursement from the budget;
The inability to reduce the tax base by the amount of losses received during the period of application of the simplified tax system when switching to other taxation regimes and vice versa, the impossibility of accounting for losses received during the period of application of other tax regimes in the tax base of the simplified tax system. In other words, if a company switches from the simplified tax system to the general tax regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or profit tax. Only losses incurred during the period of application of the current tax regime are carried forward;
The presence of losses does not exempt from payment of the minimum amount of tax established by law (for the object of the simplified tax system “income minus expenses”);
The likelihood of losing the right to use the simplified tax system (for example, in case of exceeding the standard for revenue or number of personnel). In this case, you will have to restore accounting data for the entire period of application of the simplified system;
Limitation on the amount of income received, the residual value of fixed assets and intangible assets;
Inclusion in the tax base of advances received from buyers, which may subsequently turn out to be erroneously credited amounts;
The need to prepare financial statements upon liquidation of an organization;
The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system “income minus expenses”).
To apply the simplified tax system, certain conditions must be met:
Number of employees less than 100 people;
Income less than 60 million rubles;
Residual value less than 100 million rubles.
Separate conditions for organizations:
The share of participation of other organizations in it cannot exceed 25%;
Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices;
An organization has the right to switch to the simplified tax system if, based on the results of nine months of the year in which the organization submits a notice of transition, its income does not exceed 45 million rubles ().
Any types of activities except those specified in the simplified tax system fall under the simplified tax system.
The following are not entitled to apply the simplified taxation system:
1) organizations with branches and (or) representative offices;
3) insurers;
4) non-state pension funds;
5) investment funds;
6) professional participants in the securities market;
7) pawnshops;
8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
9) organizations engaged in organizing and conducting gambling;
10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
11) organizations that are parties to production sharing agreements;
13) organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;
14) organizations in which the share of participation of other organizations is more than 25 percent.
This restriction does not apply:
For organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;
For non-profit organizations, including consumer cooperation organizations, operating 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 for business societies , the only founders of which are consumer societies and their unions, carrying out their activities in accordance with this Law;
On economic societies established in accordance with the Federal Law “On Science and State Scientific and Technical Policy” by budgetary scientific institutions and scientific institutions created by state academies of sciences, the activities of which consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases data, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these scientific institutions;
On higher educational institutions established in accordance with the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”, which are budgetary educational institutions, and business societies created by state academies of sciences of higher educational institutions, whose activities consist of practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these higher educational institutions;
15) organizations and individual entrepreneurs whose average number of employees 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 subclause, fixed assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of this Code;
17) state and budgetary institutions;
18) foreign organizations;
19) organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame;
20) microfinance organizations.
Due to the application of the simplification, taxpayers are exempt from paying taxes applied by the general taxation system:
For organizations using the simplified tax system:
Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;
Organizational property tax;
Value added tax.
For individual entrepreneurs on the simplified tax system:
Personal income tax on income from business activities;
Property tax for individuals on property used in business activities;
Value added tax, with the exception of VAT, paid when importing goods at customs, as well as when executing a simple partnership agreement or a property trust management agreement).
Attention!
Income simplified tax system 6%
Income minus expenses simplified tax system 15%
Within the framework of the simplified tax system, you can choose the object of taxation: income or income reduced by the amount of expenses incurred ().
The tax is calculated using the following formula ():
Tax amount = Tax rate * Tax base
For a simplified taxation system, tax rates depend on the object of taxation chosen by the entrepreneur or organization.
For the object of taxation “income” the rate is 6% (USN 6%). Tax is paid on the amount of income. There is no provision for any reduction in this rate. When calculating the payment for the 1st quarter, income for the quarter is taken, for the half-year - income for the half-year, etc.
If the object of taxation is the simplified tax system “income minus expenses”, the rate is 15% (USN 15%). In this case, to calculate the tax, income is taken, reduced by the amount of expense. At the same time, regional laws may establish differentiated tax rates according to the simplified tax system in the range from 5 to 15 percent. The reduced rate may apply to all taxpayers or be established for certain categories.
When applying a simplified taxation system, the tax base depends on the selected object of taxation - income or income reduced by the amount of expenses:
The tax base under the simplified tax system with the object “income” is the monetary value of all income of the entrepreneur. Tax is calculated on this amount at a rate of 6%.
On the simplified tax system with the object “income minus expenses,” the base is the difference between income and expenses. The more expenses, the smaller the size of the base and, accordingly, the tax amount will be. However, reducing the tax base under the simplified tax system with the object “income minus expenses” is possible not for all expenses, but only for those listed in.
Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the object of the simplified tax system “income minus expenses”, the minimum tax rule applies: if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax, then a minimum tax is paid in the amount of 1% of the actual income received.
An example of calculating the amount of an advance payment for an “income minus expenses” object:
During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.
We determine the tax base:
25,000,000 rub. - 24,000,000 rub. = 1,000,000 rub.
Determine the tax amount:
1,000,000 rub. * 15% = 150,000 rub.
We calculate the minimum tax:
25,000,000 rub. * 1% = 250,000 rub.
You need to pay exactly this amount, and not the amount of tax calculated in the general manner.
There is no clear answer to the question of which is better, simplified tax system 6% or simplified tax system 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses account for more than 60% of income, then, as a rule, a simplified tax system of 15% is more profitable; if less, then a simplified tax system of 6%. However, it is worth considering that reducing the tax base with the object “income minus expenses” with a simplified tax system of 15% is not possible for all expenses, but only for those listed in.
If you apply the simplified tax system of 6%, but want to add a type of activity and apply the simplified tax system of 15% to it, then this will not work. It is impossible to combine simplified taxation system 6% and simplified taxation system 15%. The added type of activity will also be subject to the simplified tax system of 6%.
The procedure for switching to the simplified tax system is voluntary. There are two options:
1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:
The notification may be submitted along with a package of documents for registration. If you have not done this, then you have another 30 days to think about it ().
2. Transition to the simplified tax system from other taxation regimes:
The transition to the simplified tax system is possible only from the next calendar year. The notification must be submitted no later than December 31 ().
Transition to the simplified tax system with UTII from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated ().
To switch from a simplified tax system of 15% to a simplified tax system of 6% and vice versa, you must submit a notification of a change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. The notification must be submitted no later than December 31 of the current year.
At his own request, a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of a new calendar year by notifying (recommended form No. 26.2-3 “Notification of refusal to apply the simplified taxation system”) the tax authority in no later than January 15 of the year in which he intends to apply a different taxation regime. Moreover, if such a notification is not submitted, then until the end of the new calendar year the taxpayer is obliged to apply the simplified tax system.
The tax period of the simplified taxation system is 1 year. Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period.
Quarter, half year or 9 months.
Procedure:
Organizations pay tax and advance payments at their location, and individual entrepreneurs - at their place of residence.
1. We pay tax in advance:
No later than 25 calendar days from the end of the reporting period. Advance payments paid are counted against tax based on the results of the tax (reporting) period (year) ().
2. We fill out and submit a declaration according to the simplified tax system:
3. We pay tax at the end of the year:
Individual entrepreneurs - no later than April 30 of the year following the expired tax period.
If the last day of the tax payment (advance payment) deadline falls on a weekend or non-working holiday, the payer must remit the tax on the next working day.
Payment methods:
Receipt for non-cash payment.
Procedure:
The tax return is submitted at the location of the organization or the place of residence of the individual entrepreneur.
Individual entrepreneurs - no later than April 30 of the year following the expired tax period
The declaration form was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated April 20, 2011 No. 48n
The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated April 20, 2011 No. 48n
In accordance with the letter of the Federal Tax Service of Russia dated December 25, 2013 No. ГД-4-3/23381@, when filling out tax returns, starting from 01/01/2014 until the approval of new tax return forms, it is recommended to indicate the OKTMO code in the “OKATO code” field.
If the taxpayer terminates the activity in respect of which he applied the simplified tax system, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with , the business activity in respect of which was terminated this taxpayer used a simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing a tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped using the simplified tax system. ().
The use of the simplified tax system does not exempt you from performing the functions of calculating, withholding and transferring personal income tax from employee salaries.
If the filing of a declaration is delayed for more than 10 working days, operations on the account may be suspended (account freezing).
Late submission of reports entails a fine of 5% to 30% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles. ().
Late payment may result in penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, of the contribution amount transferred not in full or in part, or tax for each day of delay ().
For non-payment of tax there is a fine of 20% to 40% of the amount of unpaid tax ().
1. the amount of income for the calendar year exceeded 60 million rubles;
2. the number of taxpayer employees exceeded 100 people;
3. the cost of fixed assets and intangible assets exceeded 100 million rubles.
Organizations and individual entrepreneurs that violate at least one of the conditions listed above lose the right to apply the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general taxation regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). They do not pay penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general taxation regime.
A taxpayer (organization, individual entrepreneur), in the event of loss of the right to use the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by submitting, within 15 calendar days after the expiration of the quarter in which he lost this right, a notice of loss of the right to use the simplified taxation system (recommended form No. 26.2-2).
1. We prepare a notification of transition to the simplified tax system automatically using an online service for preparing documents or independently, for this we download the current application form for transition to the simplified tax system Information required when filling out form 26.2-1:
When completing the notice, follow the instructions provided in the footnotes;
When switching to the simplified tax system, code 2 of the taxpayer’s attribute is indicated within 30 days after registration;
In all cases, except for filing a notification simultaneously with documents for state registration, the organization’s seal is affixed (for individual entrepreneurs, the use of a seal is not necessary);
The date field indicates the date the notification was submitted.
3. We print out the completed notice in two copies.
4. We go to the tax office, taking our passport with us, and submit both copies of the notice to the inspector through the window. We receive, with the inspector’s mark, the second copy of notice 26.2-1 about the transition to a simplified system.
There is one misconception among novice entrepreneurs, which, in its consequences, can “spoil a lot of blood.” Namely: we should quickly open an individual entrepreneur now, and we’ll figure out how an individual entrepreneur can switch to the simplified tax system later. Unfortunately, the whirlpool of problems when starting a business is more overwhelming than it seemed at the decision-making stage. And only after “exhaling” a little, the entrepreneur wonders when to apply for the simplified tax system when registering an individual entrepreneur.
Self notice of the transition to a simplified taxation system in 2019 can be submitted along with a complete package of documents for registration. This will significantly save your time.
In this article we will answer the questions:
- When and how to submit an application for the simplified tax system for 2019 for individual entrepreneurs?
- How to fill out an individual entrepreneur application for the simplified tax system?
- What does a sample of filling out an application for transition to the simplified tax system for individual entrepreneurs look like?
Let’s say right away that this article is addressed to beginning entrepreneurs. For experienced businessmen, even the issue of switching to the simplified tax system is not always relevant, since someone knows that they only need OSNO, while others are confident in the profitability of UTII or a patent.
We submit an application to switch to the simplified tax system when registering an individual entrepreneur
Sample of filling out an application for transition to the simplified tax system 2019 for individual entrepreneurs
Please note that the “Taxpayer Identification” field has a value of 1 if the notification is submitted upon registration, along with . Also, the taxpayer’s full name for individual entrepreneurs does not need to be indicated, because this information has already been indicated as the name of the individual entrepreneur (data is not duplicated).
You can download a sample form and the notification form from the Federal Tax Service on the transition to a simplified taxation system on our website:
If you have a question, please leave it in the comments: we don’t delay in answering! And subscribe to our newsletter if you are an individual entrepreneur or plan to become an individual entrepreneur:
If in 2019 you decided to work under the simplified taxation system (simplified taxation system), then a notification of the transition to this tax regime is submittedin one copy. A second copy may be useful if the application is submitted in person. In this case, on the second copy, the Federal Tax Service official will sign for receipt of the application.
Expert opinion
Andrey Leroux
More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure
Where to contact
An application for transition to the simplified tax system is submitted to the Federal Tax Service either at the place of residence of the individual entrepreneur, or at the place of registration of the enterprise, if it does not coincide with the place of residence.
Deadlines
During the initial registration of an individual entrepreneur, an application for transition to the simplified tax system can be attached either directly to the set of documents or sent within 30 days from the date of registration. In both cases, the simplified tax system will begin to apply from the date of registration of the individual entrepreneur.
Already existing individual entrepreneurs can submit an application at any time from October 1 to December 31, and the transition to the simplified tax system will become possible only from the year following the submission of the application.
The transition of existing individual entrepreneurs from Unified Tax to the simplified tax system can be carried out in the year of filing the application, immediately after the individual entrepreneur is deregistered as a payer of Unified Tax.
Instructions for filling
It’s easier and much faster to fill out on a computer. Literally a minute of time.
1) INDICATE TIN(in the presence of). If it is not there, put dashes. We remind you that the TIN will be automatically assigned to you when registering as an individual entrepreneur. In the checkpoint line, put a dash in each cell (dash on the keyboard).
The checkpoint is filled out only by legal entities.
2) INDICATE TAX CODE.
You can find it out on the website of the Federal Tax Service of Russia by clicking on the link “”, and then do everything according to the instructions. There will be all the information, including tax payment details.
3) SPECIFY THE TAXPAYER IDENTIFICATION.
At the bottom of the application page there is a footnote indicating each of the 3 numbers.
1 - put it if you submit the notification simultaneously with the documents for registration.
2 - if you are registering again (after the previous closure/liquidation), regardless of whether you submit documents simultaneously with the documents for registration or within 30 days after registration.
And also this figure is set by those who switch to the simplified tax system from UTII.
3 - bet if you are an existing individual entrepreneur or organization and are switching to the simplified tax system from other taxation regimes. Exception - UTII taxpayers! For them a number 2 !
4) INDICATE FULL NAME FOR INDIVIDUAL ENTITIES OR NAME OF ORGANIZATION FOR LEGAL ENTITIES. There is a dash in empty cells.
5) INDICATE THE APPROPRIATE NUMBER in the line “switches to a simplified tax system.” Place a dash in the empty unused cells.
At the bottom of the sheet there is also a footnote with the designations of each of the numbers.
Digit 2- for those who are new and those who are newly registered as individual entrepreneurs and legal entities.
Digit 1- for those who switch from other taxation regimes.
Digit 3- for those who have ceased to be a UTII taxpayer. Attention! This is not for all UTII entrepreneurs! To switch from UTII to simplified tax system in the middle of the year, you need special reasons. For example, completely stop engaging in a type of activity that was subject to UTII, and start conducting a completely different type of activity.
6) SPECIFY THE OBJECT OF TAXATION: 1 - income and 2 - income minus expenses.
Also indicate the year the notice was submitted.
7) IN THESE POINTS (SEE THE PICTURE) PUT DASHES.
These lines are for organizations (legal entities) that are switching to the simplified tax system from other tax regimes. If the notification is submitted by a representative under a power of attorney, in the line “on the first page with the attachment...” indicate the number of sheets of the document confirming the authority of the representative.
8) FRAMED ON THE LEFT, indicated in the picture below, SPECIFY:
Number 1- if the notification is signed by the individual entrepreneur himself or the head of the organization.
Number 2- if the notice is signed by your representative acting under a power of attorney.
In this case, the full name of the representative is entered in the boxes numbered 2. At the very bottom in the boxes is the name of the document confirming the authority of the representative. The document or a copy thereof is attached to the notification. And the representative’s signature is affixed.
9) ENTER PHONE NUMBER in the same format (although there are no strict format requirements).
Put the date and signature.
Place a dash in all empty cells.
