How to apply for a patent for an individual entrepreneur: step by step instructions. IP patent cost

Since 2013, a system has been introduced on the territory of the Russian Federation that provides for the simplification of doing business for individual entrepreneurs with a turnover of not more than sixty million rubles. Since 2015, some amendments to the law have been made. This will be discussed in this article.

An individual entrepreneur submits an application for a patent to the tax service of the region where business activities will be conducted. This can be done simultaneously with the registration of an individual entrepreneur, or no later than 10 days before the start of applying the patent taxation system.

This means that if an entrepreneur is going to open a photo studio in Moscow, but he is registered in some other region of the Russian Federation, then he should contact the tax service of the city of Moscow.

Applying

You can apply in several ways:

• come to the tax authority in person;
• use the online service;
• send a letter by mail.

The tax office will notify its decision within five working days (positive or negative).

Denial of a patent

Rejection can be caused by the following reasons:

• if the term of the patent is incorrectly indicated;
• if the submitted application contains a type of activity that is not subject to the possibility of using the patent system of taxation;
• if an individual entrepreneur loses the right to use such a regime in the previous period;
• if the tax has not been paid in full;
• if the required fields in the application are incorrectly filled in (an innovation in 2015).

Necessary requirements and documents for IP patent

A patent can only be used by those entrepreneurs whose annual income is less than sixty million rubles, and whose average number of employees is no more than fifteen people. Insurance premiums are paid for them in the same way as before. In addition, a patent system income ledger should be maintained.

To apply for a patent, a correctly completed application is submitted to the tax service (if the application is not completed completely or with errors, this will serve as a basis for refusal to issue) and a passport. A receipt for payment of an IP patent is presented after it is received.

Calculation of the cost of a patent for an individual entrepreneur

The patent tax rate is six percent, regardless of the profit received in the course of the activity, but is calculated separately for each type of activity. The subject of the Russian Federation can determine it independently, focusing on the possible annual income in this region. To find out the cost of a patent for an individual entrepreneur in a particular region, you need to familiarize yourself with the law of the subject of the Russian Federation, where all amounts are indicated.

A receipt for payment of an IP patent must be drawn up for the details of the tax service where the application was made.

How do you pay

If such a system of taxation is issued for a period of less than six months, then within twenty-five days from the date of entry into force, the cost of the patent must be paid. For individual entrepreneurs that receive a patent for a period of more than six months, the law also determines the terms of payment: within the first ten days, one third of the total amount must be paid, and the remaining two thirds - during the entire period of the patent, but no later than thirty days before the end his term. It is important to consider that if the existing benefit will not apply to the payment of insurance premiums of non-budgetary organizations.

Loss of right to use

An individual entrepreneur loses the right to a patent in the current year for the following reasons:

1. The number of employees allowed under the patent system was exceeded.
2. The maximum amount of income, currently sixty million rubles a year, has been exceeded.
3. The patent payment was not made on time.

If the right to a patent is lost, an individual entrepreneur must apply to the tax authority where the patent was issued. Or he will automatically switch to a common tax system.

An individual entrepreneur who has lost the right to use the patent system of taxation can apply again, but only in the next calendar year. For example, if an individual entrepreneur hired more than fifteen employees and lost his patent for this reason, but the following year the total number of employees did not exceed the allowable rate, then he will be able to re-apply for a patent. An individual entrepreneur cannot claim the restoration of a patent during the year in which he lost it.

If the entrepreneurial activity that was carried out using the patent system for calculating taxes is terminated, then within five days from the date of receipt of the application for termination of activity, the tax authority deregisters this individual entrepreneur.

Step-by-step instruction

1. If the entrepreneur is not registered, then first, of course, it is necessary to go through the registration procedure and obtain a certificate of this.

2. An application for a patent is filled out. This will require the following information:

• postcode;
• code of the subject of the Russian Federation;
• name of the type of entrepreneurial activity;
• identification code of entrepreneurial activity;
• registration address indicated in the passport.

3. The completed application is submitted to the tax authority of the region where business activities will be carried out; the inspector issues an appropriate receipt of acceptance of the application.

4. A week later, you can pick up a patent at the tax office, presenting a receipt and a passport. Immediately you need to take here the details for paying for the patent.

5. Payment is made within twenty-five working days from the commencement of the patent in full if its validity period is up to six months, and in the amount of one third - in case of a period of more than six months. In the latter case, the remaining amount must be paid no later than ten days before the expiration of the patent.

6. It is necessary to make appropriate entries in the book of income of an individual entrepreneur in a timely manner. By order of the Ministry of Finance, the form for filling out the book and the procedure for filling it out were approved. In any department of the Federal Tax Service, you can take a sample application for an IP patent.

Patent IP (Moscow): how innovations in 2015 will affect some types of business

The patent system of taxation in Moscow began to operate from the beginning of 2013. Sixty-five activities are covered by the patent, and the interest rate is six percent.

Many individual entrepreneurs, having tried this system, prefer it to other taxation systems. In 2014, the number of issued patents, for example, in retail and public catering increased several times compared to previous years.

Seeing such a successful performance, the authorities decided to increase deductions in 2015. For example, for a patent, an IP in Moscow, which is engaged in cargo transportation, paid eighteen thousand rubles. But this year the tax will increase and will be from ninety to one hundred and twenty thousand rubles annually.

It will be even more difficult for truck owners. For them, payments will increase two, three, or even ten times. The maximum payment for vehicles with a carrying capacity of more than ten tons will be one hundred and eighty thousand rubles a year. Under such conditions, vehicle owners are unlikely to be able to count on their previous profits, and some of them will even have a question about the continued existence of the business.

As for the lease, until 2015 it was sixty thousand rubles a year, regardless of where the premises were located, what their area and purpose (residential or non-residential).

Since 2015, the situation has completely changed and the amount of deductions will directly depend on the location of the facility, as well as the number of square meters. For example, for apartments with an area of ​​​​less than fifty square meters, the cost will be reduced. In the central administrative district, the tax will be forty-five thousand rubles, within the Moscow Ring Road - thirty thousand, and in New Moscow - twenty-one thousand rubles. But for apartments with a large area, the price of a patent, on the contrary, will increase. The maximum cost of a patent will reach six hundred thousand rubles, that is, it will increase tenfold. This will affect apartments located in the central administrative district with an area of ​​​​more than six hundred square meters. The calculation is made from a possible annual rental income of ten million rubles.

As for retail and catering, for facilities located in the central administrative district of Moscow, the costs will double and range from two hundred and forty to three hundred and sixty thousand rubles a year.