How to switch to ENVD from the general taxation system. Possibilities of using ENVD. Transition from usn to envd: procedure, terms, documents

Special tax regime The UHND will continue to operate in 2019. It has been planned to abolish this taxation system for several years, but so far this deadline has been postponed to 2021. Learn about the features of the imputed tax system and how to switch to UTII.

What is the benefit of UTII

This special mode for individual entrepreneurs for 2019 should be chosen if you provide services to the population, are engaged in transportation or trade in a small area. Tax on UTII is calculated not on the real turnover, but on the estimated income. Very often, this procedure for calculating tax is much more profitable for an entrepreneur than on or, where real earnings are taken into account.

Judge for yourself - the basic profitability for the provision of personal services on UTII in 2019 is only 7,500 rubles per employee. In reality, if there are clients, such revenue from the provision of services can be received in just 2-3 days. In fact, the entrepreneur does not pay tax on the remaining days of the month from the real income received.

As a result, if you do not have time to submit an application for UTII for individual entrepreneurs within five working days after state registration, you will have to combine imputation with the general or simplified taxation system and also report on these regimes.

Moreover, the Ministry of Finance believes that even if an individual entrepreneur switched to UTII in 2019 within five working days after registration, but at the same time he has several types of activities in OKVED codes, some of which are not transferred to imputation, you still need to report on the USN or OSNO. This opinion is controversial, but still, so as not to receive a penalty for failure zero reporting, you need to act like this:

Indicate in the application only those oKVED codesthat you transfer to UTII. For example, you are planning to be engaged in cargo transportation, therefore, indicate only the code 49.41 "Activities of road freight transport".
Within five working days from the date of registration, submit an application for UTII for individual entrepreneurs in the form of UTII-2.

In such a situation, you will only be a payer of imputed income tax and will not be included in the general taxation system (letter of the Ministry of Finance dated August 31, 2011 N 03-11-06 / 3/96)

But if, in addition to the imputed type of activity, you have other OKVED codes for which you did not switch to UTII, then do not forget to take zero declarations according to OSNO or STS (if you switched to it).

And how to switch to UTII if you are already working in another mode, for example, on the simplified tax system? In this case, the deadline for submitting an application remains the same (five working days), but this cannot be done for one type of activity during the year.

For example, you opened a shop on a simplified system and pay tax on the proceeds. In the middle of the year, you understand that it is more profitable for you to switch to UTII, but the transition from a simplified system for this store is possible only from the beginning of the new year. But if you want to add an atelier to UTII to a store on the STS, then you can do this at any time. IN in this case you will combine two tax regimes different types business.
If your store worked on the general taxation system, then you can switch to UTII in 2019 for the same type of activity at any time. At least, such an opinion is expressed by the Federal Tax Service of Russia in a letter dated 11.11.2013 No. ED-4-3 / 20133.

Submit an application for the transition to UTII to the tax office at the place of business, which does not always coincide with the place of registration of the individual entrepreneur. In addition, a separate application is drawn up for each type of imputed activity. It is also necessary to report and pay tax on imputed income separately for each line of business.

Notice of UTII application

The notification on the application of UTND is a document that the tax office issues after receiving an application from an entrepreneur about choosing this regime. The notification is sent within five working days, while the date of registration will be the date specified in the application.

The notification form of the tax registration of the UTII payer was approved by order of the Federal Tax Service of the Russian Federation of August 11, 2011 No. YAK-7-6 / 488 @:

for organizations - Appendix No. 2 (form 1-3 Accounting);
for individual entrepreneurs - Appendix No. 7 (form 2-3 Accounting).

The notification indicates to which tax inspectorate at the place of imputed activity the UTII payer must report. Imputed income tax must also be paid to this inspection, and not to the one where individual was registered as an individual entrepreneur.

The notification on the application of the UTII is sent even if the entrepreneur will work in the territory under the jurisdiction of the same inspectorate where he was registered. Just when registering an individual entrepreneur, the basis for registration was the start of entrepreneurial activity. And after submitting an application for the transition to UTII, the basis will be different - as a payer of tax on imputed income.

On imputation, you can carry out retail trade and most services, i.e. the most popular destinations for small businesses. We will tell you how to switch to UTII from 2018 and report it to the tax office.

Features of the transition to UTII

Since 2013, the transition to UTII has been voluntary, therefore, the choice of this mode must be reported to the Federal Tax Service Inspectorate at the place of business. If you are not registered as a payer of imputed tax, then you are not entitled to submit a declaration and pay tax on UTII.

The deadline for filing an application for UTII is specified in article 346.28 of the Tax Code of the Russian Federation and is five working days from the date of the start of real activities (opening a store, providing services, carrying out transportation, etc.).

The transition to UTII immediately upon registration of an individual entrepreneur or LLC is impossible. Submission of an application for the transition to a special regime together with registration documents is allowed only for the USN or PSN.

In the transition to UTII there is one controversial issue - is it possible to work only in this mode, without combining it with the USN or OSNO? Some tax inspectorates believe that the payer of the imputed tax automatically combines it with the OSNO, and therefore must submit zero income tax (or personal income tax) and VAT returns.

As a basis for this point of view, Article 346.26 of the Tax Code of the Russian Federation is given, according to which UTII is applied along with the general taxation system and other regimes. At the same time, the word "alongside" is interpreted as "together" or "simultaneously", therefore it is impossible to use only imputation. However, the same wording is given in the description of other taxation systems, and similar conclusions are not made there.

Other IFTS believe that if during registration 1-2 types of activity are declared according to OKVED and for them the taxpayer switched to UTII, then there is no need to report on OSNO. The same point of view is expressed in the letter of the Ministry of Finance dated August 31, 2011 N 03-11-06 / 3/96.

But what to do if several codes according to OKVED are indicated in the application for registration of an individual entrepreneur or LLC, while one or two of them are transferred to UTII, it is not clear. There is a risk that in this case the UTII payer will be fined for failure to submit zero declarations according to the OSNO, therefore we recommend switching to simplified taxation immediately after registration and submitting zero declarations according to the simplified taxation system, combining the two modes.

If you are still thinking whether it is profitable to switch to UTII, calculate the amount of tax per quarter for free.

Statement or notice

A document in which a businessman informs about the choice of imputation is called an application for registration, although, by analogy with the STS, some use the term "notification of the transition to UTII." This is incorrect, so let's clarify this issue:

a statement about the transition to UTII is a message that the taxpayer has become engaged in a business line that falls under the imputed regime.
a notification on the application of UTII is a confirmation issued by the tax inspectorate that the taxpayer is registered for the imputed type of activity.

At the same time, different forms are provided for organizations and individual entrepreneurs:

application form No. ENVD-1 for registration of the organization;
application in the form of ENVD-2 for registration of an individual entrepreneur.

Both application forms for UTII for 2018 were approved by Order of the Federal Tax Service of Russia dated 11.12.2012 No. ММВ-7-6 / 941 @ and continue to be relevant.

It is easy to fill out an application for UTII for 2018 - it is a simple two-page document. The only difficulty is to indicate. This does not mean the OKVED code, but the code from the annex to uTII declaration... For example, 01 - "Provision of consumer services", and 07 - "Retail trade through the objects of a stationary trade network with trading floors".

Download codes of types of business activities for the application for UTII

You can learn more about how to fill out an application for UTII from the official instructions for filling out for LLC and for individual entrepreneurs.

A sample of filling out an application for UTII for LLC

The procedure for switching to UTII

We have already said above that it is possible to apply for UTII in 2018 within five working days from the date of the commencement of the imputed activity, however, there are some nuances here.

You cannot switch from the simplified tax system to UTII during the year for the same type of activity. For example, you opened a store and have been trading within a simplified system since the beginning of the year. Seeing the real income, you understand that it is more profitable to transfer trade to imputation. This can only be done with next yearby submitting an application for registration of UTII no later than January 15 (Article 346.13 of the Tax Code of the Russian Federation).
If you open a new line of business, for example, having a retail store, and start providing personal services, you have the right to transfer services to UTII at any time of the year and combine the two modes for different types of activities.
For payers of the general taxation system, the prohibition on switching to UTII for the same type of activity in the middle of the year has not been established. You can switch to imputation at any time of the year (letter of the Federal Tax Service of Russia dated 11.11.2013 No. ED-4-3 / 20133).

How is the application for UTII carried out? There are also nuances here. Tax accounting imputed persons is carried out at the place of real activity. If you are registered in one locality, and you want to trade or provide services in another, then submit an application for UTII to the tax office, which is in charge of the territory of activity.

An exception is the distribution and distribution trade, transportation and advertising on transport. For these types of activities, an application for registration on UTII must be submitted to the IFTS at the place of registration of the individual entrepreneur or by legal address LTD.

Within five working days, the taxpayer must be given a notice of registration of UTII. Be sure to demand this document - it happens that inspectors do not register the imputed tax payer in a timely manner and then recalculate the tax within the framework of the general or simplified taxation system. The date of registration indicated in the notification must be the date that was specified in the application.

The question of how an individual entrepreneur can switch to UTII worries many entrepreneurs. After all, this system has a well-deserved reputation as the most profitable among the existing preferential ones. Let's take a closer look at the algorithm of actions.

The right to apply a single tax on imputed income is legal entities and individual entrepreneursthat meet certain conditions. This taxation system consists in levying tax not on actual income, but on a specially calculated estimated value, which is determined on the basis of special physical indicators (floor area, number vehicle, number of employees, etc.). Since imputation is not allowed for all types of activities, the transition to it in accordance with the requirements art. 346.28 Tax Code is voluntary. A taxpayer can choose this regime both immediately after registering his status with the Federal Tax Service, and already during the implementation of activities.

Who is eligible to apply the flat tax

The list of types of activities that are allowed for imputed taxation is given in art. 346.26 of the Tax Code of the Russian Federation... In particular, you can switch to this mode if the SP is engaged in:

the provision of consumer services;
the provision of services for the repair, maintenance and washing of motor vehicles, as well as the maintenance of parking lots;
provision of road transport services;
retail trade and catering;
advertising;
renting out land plots, housing and non-residential premises.

At the same time, specific works and services in each region are approved by local authorities. An individual entrepreneur has the right to combine the single tax with other regimes: general and simplified. In this case, the conditions for the transition to UTII in 2019 are to select those allowed from the list approved in the subject of the Russian Federation.

Switching to UTII when registering an individual entrepreneur

In order to choose UTII as a taxation system, a new entrepreneur needs to register as a payer at the place of business or location of objects. After that, he, within 5 working days from the date of commencement of work, must declare to the Federal Tax Service about his desire to apply this tax regime. To do this, you must fill out an application in the prescribed form. The form for the transition to UTII 2019 for individual entrepreneurs was approved by order of the Federal Tax Service of Russia No. ММВ-7-6 / dated 11.12.2012 and is called the UTII form No. 2 (form for КНД 1112012). For registration as a payer of an organization, another form is used, approved by the same order.

Filling out this document is not at all difficult. The main difficulty lies in the correct indication of the codes of objects of taxation. After all, the tax authorities want to see in the statement not OKVED2, but the values \u200b\u200bfrom the annex to tax return on a single tax. In this list, for example, 01 means "Provision of personal services", and 05 - "Provision of road transport services for the transport of goods." More details can be found in Appendix No. 5 to the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / (as amended on October 19, 2016).

On title page you need to indicate the data of the individual entrepreneur and the date of the beginning of the application of UTII:

The second page provides data on the types of activities. There may be several of them:

Within five days, the FTS will consider the application, after which they will send a notice of registration as a payer on the "imputation". This is a very important document, because it is he who serves as proof of the right to apply single tax, not OSNO or STS. The start date of such taxation must be the date specified in the application.

Transition to UTII in the middle of the year

Each individual entrepreneur has the right to make the transition to UTII in the middle tax period (calendar year) subject to the initial selection of this tax or the start of a new business allowed on imputation, such as opening a veterinary clinic or shop. The transition algorithm and the procedure for filling out the form do not differ from those provided for new entrepreneurs. However, if the individual entrepreneur opened a new taxable object (for example, a store), and did not start the new kind activities (for example, trade) in the middle of the year, then he is not entitled to switch to UTII with the simplified tax system in the middle of the year. In case of confusion with the general taxation system, this right is retained.

The system of UTII taxation for many enterprises may be more profitable than others, therefore it is preferable. She fell in love with many individual entrepreneurs for its transparency and clarity, as well as the simplicity of the calculations performed. This is a voluntary system that every willing entrepreneur can switch to if his activities fall under the category of UTII taxation. How to switch from the simplified tax system to UTII, we will consider below.

When an individual entrepreneur or a company has a total income of less than 45 million rubles, when it has less than 100 employees on its staff, when the balance of fixed assets does not exceed 100 million rubles, and also when this activity is not subject to the mandatory use of another taxation system, the entrepreneur can choose the simplified tax system for himself.

If the entrepreneur has chosen the simplified tax system for himself, he must submit an application to the local tax authority on the application of this type of taxation to him, and this must be done no later than one month before the start of the new tax period.

In the event that this company is engaged in such activities to which UTII applies, namely:

provides household services;
veterinary service;
transportation of goods, as well as passengers;
the provision of residential buildings for rent;
retail;
catering organization;
and others (see article No. 346 of the Tax Code of the Russian Federation),

then this company has every right to count on the UTII taxation system. The transition to UTII requires the timely submission of an application to the local tax authorities about the desire to switch to UTII. This must be done no later than 5 days after the start of the UTII application. The local tax authority will review the application and make a decision, which will be sure to notify the taxpayer.

Registration with the tax service at the place of business or at the place of business registration also becomes a necessary stage in the event that the specific place of its activity is difficult to determine. An example of such registration of a UTII taxpayer is cargo transportation. It is difficult to say where exactly the individual entrepreneur operates, especially if these transportation are carried out between cities.

When can you go to UTII

The transition from the STS to UTII is complicated by the need to comply with specific deadlines provided for by law, as well as by the fact that the STS must be abandoned. So, a person who wants to switch to UTII, a taxpayer of the simplified tax system, if he wants to do this with the beginning of a new tax period, must submit an application by January 5 that he wants to switch to UTII and register as a payer of this particular tax. In turn, by January 15, it is necessary to submit to the Federal Tax Service Inspectorate a statement on the waiver of the simplified taxation system.

Meeting these deadlines is a very important task if you really need to make the transition, since it is impossible to do this in the middle of the year.

Some difficulty in the transition from the simplified tax system to UTII also lies in the fact that in case of untimely filing of the refusal, the simplified tax system will continue to operate until the end of the tax period or until the company's activities fall under the taxation regime.

The case of loss of STS also needs to be discussed. tax code did not foresee the opportunity for entrepreneurs to switch to UTII when the loss of the simplified tax system took place. And the payer after the loss of the special regime is obliged to pay taxes in accordance with the general taxation system.

When you can switch to UTII, the payer of the STS must understand that it will be possible to return to the STS no earlier than in a year.

Tax legislation also notes that while carrying out some activities under the UTII regime, other types of activities can be taxed under the STS, if they are subject to such a regime, but in this case the payer is obliged to make separate accounting for both systems.

For more information about suitable types of UTII activities and how to switch to it, see the video:

Law innovations

All payers of UTII in 2016 heard that all entrepreneurs are going to legally oblige them to use online cash registers. I would like to reassure the individual entrepreneur, the transition to online cash registers for UTII threatens only by July 1, 2018.

The nuances of transition by examples

Example 1. If a taxpayer who was on the simplified tax system sold the product at that time, and received payment for it only after switching to UTII, how to pay the tax?

Only UTII is paid.

Example 2. When a payer on UTII sold a product for which he received an advance payment even during the period when he was on the simplified tax system, when is the amount of income displayed and which tax is paid from it?

The amount received is taken into account both in accounting and in tax accounting at the time of its receipt on the account of the seller, that is, the taxpayer. The tax from it will be paid according to the simplified tax system, as it was received in the previous quarter, and reporting for this amount is provided for the same period of time.

So, we have considered how to switch to UTII with simplified taxation system painlessly. To do this, it is enough to submit to the local tax inspectorate timely applications to abandon one taxation system and switch to another. If all this is done as expected, then from the new tax year, the individual entrepreneur will use UTII, if not, he will pay taxes based on the general taxation system.