All organizations and entrepreneurs should choose a taxation regime before starting work, on the basis of which taxes are transferred to the budget. There are several different systems that differ in application rules. Quite often, entrepreneurs think about what PSN is. This mode can be applied only to IP, and it is not required to generate any reports on it. If the selected activity is suitable for this system, then it is enough to acquire a patent for a specific period of time at an affordable price. After that, it is not required to attend the tax office for any purpose.
System concept
Every businessman should know what PSN is. It is a patent regime with many unusual features. Many businessmen often choose PSN for work. Decoding of abbreviation - patent system of taxation. The nuances of its use include:
- it is used solely by IP; therefore, companies will not be able to acquire a patent;
- it is not required to submit any reports to the Federal Tax Service during the time when the purchased document is valid;
- the system is considered simple and profitable;
- the specific value of the patent is determined by the inspection staff, and the amount received does not depend on the income received by the entrepreneur, which is considered beneficial for successful businessmen;
- accounting involves filling out a simple book of income and expenses;
- the transition to this system is voluntary, so entrepreneurs themselves decide on which regime they will use;
- you can deal with the purchase of a patent immediately after registration of the IP, and a document is selected that is valid for a period of 1 to 12 months;
- the entrepreneur is not required to pay VAT, personal income tax or other types of taxes;
- it is allowed to combine PSN with other modes when the entrepreneur works in different fields of activity.
Due to such numerous nuances, the use of this mode is considered quite beneficial for many entrepreneurs.
Who can go over?
It is important to understand not only what PSN is, but also what are the nuances of switching to this mode. Only entrepreneurs have such a right, and they must additionally work in a certain direction of activity. Types of activities on PSN are listed in Art. 346.43 Tax Code. Additionally, this regime should be allowed in a specific region by local authorities, where a businessman plans to work.
The most common types of activities for PSN are:
- retail sale of various goods;
- the opening of a catering establishment;
- repair, sewing or cleaning clothes and shoes;
- job shop;
- hairdressing services;
- repair of household appliances and furniture;
- car maintenance and repair;
- citizens training;
- transportation of people or goods;
- veterinary medicine;
- rental of premises that may be residential or non-residential;
- cleaning of premises;
- interior decoration.
Often, one entrepreneur works simultaneously in several areas of activity. Under such conditions, on the basis of Chapter 26.5 of the Tax Code of the Russian Federation, he may acquire several patents at once. They may have different expiration dates.
Restrictions on the use of PSN
When choosing a taxation system, SPEs have to deal with certain difficulties and limitations for entrepreneurs. These include:
- the entrepreneur should not have officially employed specialists, the number of which exceeds 15 people;
- income per year should not exceed 60 million rubles;
- within the established time period, the entrepreneur must transfer funds to pay for the patent.
If even one of the above requirements is violated, then this leads to the fact that the individual entrepreneur loses the right to use this tax regime.
Patent value
If he chooses a patent for conducting business, he must decide for what period of time this document will be acquired. To do this, you can select a period ranging from 1 to 12 months. The value of the patent depends on this. PSN contributions are calculated using the following formula:
Patent price = tax base x 6% x (validity / 12 months).
An indicator equal to the potential income from a specific type of activity is used as the tax base. Moreover, this indicator is set by the state. 6% is the tax rate for this regime. It can be adjusted by local authorities in different regions. When choosing specific types of activities, an entrepreneur can expect that this percentage will be reduced to 0. Typically, such significant tax exemptions are offered to entrepreneurs who are first registered or work in the field of production, science or the provision of domestic services to citizens.
Entrepreneurs should remember that if they choose the patent tax system in 2018, they will not be able to reduce the tax due to fixed contributions to the Pension Fund or other state funds. This is considered a significant minus of this mode compared to UTII or USN.
What period is bought?
If an entrepreneur chooses an IP patent, then he must decide for how long this document will be acquired. It is provided for a period of 1 to 12 months, but they must be included in one calendar year. Therefore, if a patent is issued at the end of November, then it is acquired for a maximum of one month - until the end of the year. At the beginning of next year, we will have to re-engage in the process of acquiring a document.
Transition procedure
To take advantage of the tax system of PPS, an entrepreneur is required to competently switch to this mode. The procedure has the following features:
- in order to receive the document it is required to submit an application to the department of the Federal Tax Service at the place of residence of the entrepreneur;
- it is necessary to apply to the inspection 10 days before the direct application of the patent for work;
- the document is valid only in the region where it is issued;
- if it becomes necessary to use it in another region, it will be necessary to contact the local branch of the Federal Tax Service to apply for a patent;
- paper is issued within 5 days after receiving an application from the entrepreneur.
If there are various restrictions and problems, a negative decision can be obtained on the grant of a patent. The refusal must be made in writing and transmitted to the applicant 5 days after the submission of the application.
When can a refusal be received?
The patent tax system in 2018 is considered a profitable and interesting solution for many entrepreneurs. But often, businessmen have to face a refusal to receive this document. It can be due to various reasons. The most common failure is related to the following reasons:
- an entrepreneur selects an activity that does not meet the requirements of the law;
- the application indicates the improper validity of the document;
- in the process of work, the entrepreneur lost the right to use the patent in the current year;
- It is revealed by the Federal Tax Service that the applicant has arrears of PPS or other types of fees.
A refusal must be made in writing. If it is unreasonable, then it can be challenged in court.
What reporting is formed?
IP on PSN may not submit to the inspection any documents that are different declarations or reports.But at the same time, the entrepreneur has an obligation to keep a book of accounting for expenses and income. If the activity is really profitable, therefore there is a lot of income and expenses, then you can use the help of an accountant to create this document and enter different information into it.
Transition to PSN
If an entrepreneur selects the patent system for taxation of PSN, then in order to purchase a patent he must perform sequential actions. These include:
- initially it is determined whether the selected field of activity is suitable for the requirements of the SPE;
- the optimal period for which a patent will be acquired is selected, and if a new business is opened, it is advisable to buy a document for a short period of time to make sure that the work is profitable;
- the requirements of regional legislation are examined to make sure that this regime can be used to calculate taxes;
- then you need to contact the department of the Federal Tax Service at the place of work;
- employees of the institution provide an application in the form No. 26.5-1, which is competently completed by the entrepreneur;
- the application is filed 10 days before the immediate start of work, so if the businessman is already conducting activities, this is a significant violation of the law, therefore, under such conditions a patent will not be issued;
- Further, employees of the Federal Tax Service register the application, and then inform the entrepreneur how much should be transferred to them to pay for the patent;
- it is allowed to independently calculate the size of the payment, but there is always the possibility that the local authorities have reduced the interest rate;
- after 5 days, a direct patent will be obtained if the necessary amount of funds is paid to pay it.
Filling out the application is quite simple, and usually this process is carried out directly in the department of the Federal Tax Service, so you can use the help of the employees of this organization if there are any difficulties.
Types of Registration
The use of PSN is allowed not only in the region where the citizen lives, but even in the city where entrepreneurial activities are planned. Based on this, there are two types of registration:
- At the place of residence IP. Under such conditions, the entrepreneur should work in the same city where he is registered. In another city, you will not be able to do business, since in another region the purchased patent will not be valid.
- At the place of work. If you plan to work in a region where a person does not have a permanent residence permit, then this is possible, but it is required to apply for a patent at the Federal Tax Service located in this city.
The specificity of PSN is considered imperative, therefore, it is necessary to obtain a document exclusively at the place of activity. Therefore, often one entrepreneur working in two or three cities at once has several patents.
How is a patent paid?
An important point of work in the selected mode is the correct payment of the patent. The procedure can be performed by a one-time transfer of funds or partial payments. Features of patent payment include:
- if a patent is acquired whose validity is less than 6 months, the required amount is transferred within 25 days from the receipt of the document;
- if a patent is issued that is valid for more than half a year, then it is allowed to divide the amount into several payments, therefore 1/3 is transferred over the next 25 days, and the remaining funds are paid one month before the document expires.
When calculating the actual size of the payment, the region where the entrepreneur will work, the period for which the document is issued, and the number of employees hired by the businessman will be taken into account.
What are the required payments?
In addition to the fee for a patent, any entrepreneur who has chosen an SPE will have to face other mandatory payments. This is especially true for entrepreneurs with hired employees. Therefore, without fail, the entrepreneur transfers funds for the following purposes:
- contributions to the Pension Fund, and they must be paid not only for the entrepreneur himself, but also for all officially employed workers;
- transfers to the Social Insurance Fund, due to which specialists, maternity or other types of social payments are paid by specialists, but entrepreneurs may not pay these funds for themselves if they do not write an application for participation in the insurance program on their own;
- additionally, it is required to pay medical insurance for individual entrepreneurs and employees.
If these requirements are not met, then the entrepreneur will have a lot of debts, and this will become the basis for withdrawing him from PPS.
Can companies file a patent?
Often organizations are interested in the possibility of using different simplified tax regimes, for which tax transfers are significantly reduced and the accounting process is facilitated. When a patent was introduced in Russia, in some regions it was possible for companies to use these modes, but it was soon eliminated. In 2018, firms cannot use PSN. In some regions, local authorities provide preferential conditions to organizations that are close in their parameters to a patent.
Is it possible to combine different modes?
Many entrepreneurs work simultaneously in several areas of activity, so they often have a question about how the combination of STS and PPS, as well as other regimes occurs. If a patent is acquired for one work, then for the other direction it is possible to use the STS, UTII, or OSNO. When combining several modes, you need to pay a lot of attention to the documents on the basis of which the income and expenses of the entrepreneur are calculated. When checking business with employees of the Federal Tax Service, the book of income and expenses, as well as reports on the simplified tax system or other system, are subjected to especially careful analysis.
When does a document expire?
A patent is issued for a limited period of time, so it expires at the end of this period. Additionally, entrepreneurs often have to face the fact that this period is terminated ahead of schedule for various reasons. These include:
- the entrepreneur decides to employ more than 15 hired specialists, and this is usually required in the season when there is too much work, so full-time employees can not cope with the tasks;
- annual income exceeds 60 million rubles, therefore, the use of SPEs is not allowed for such activities, which leads to the fact that the document is no longer valid;
- the entrepreneur becomes a co-founder of the company, therefore, uses the organization to reduce the tax base, which is illegal activity;
- in a timely manner, a citizen does not transfer the required amount to pay a patent or insurance premiums for himself and employees;
- the entrepreneur is required to use a cash register for work, therefore the use of PSN is not allowed.
When the above situations occur, the patent is automatically canceled, so the businessman is transferred by the Federal Tax Service to OSNO. Under this regime, it is required to generate a lot of reports and pay different taxes, so you can not do without the help of a professional accountant. It is allowed to return to PSN in the future, but at least one year must pass for this. During this period of time, the entrepreneur will have to use other taxation regimes.
Pros of using PNS
Every businessman who understands what PSN is, what features the tax has, and also what difficulties it has to face, is aware of the many advantages of this regime. The positive parameters include:
- the taxpayer is automatically exempted from paying various complex taxes submitted by personal income tax, VAT or other fees;
- no need to hire an accountant, since tax inspectors do not require the taxpayer to prepare and transmit various reports;
- there is no need to use complex cash registers registered with the Federal Tax Service;
- entrepreneurs independently determine how long the acquired patent will last;
- accounting is considered simplified.
Therefore, many entrepreneurs decide to use this particular taxation regime to conduct business. But it is important to determine in advance whether the chosen direction is suitable for this system.
How is deregistration?
The procedure is implemented within 5 days after the patent expires. If an entrepreneur has several documents, then the process of deregistration is carried out after all patents expire. If the right to use this system is lost, then the IP is deregistered according to the PSN based on the application submitted to the Federal Tax Service.
Conclusion
PSN is a type of simplified taxation regimes. To use it, you need to acquire a patent for different periods of time. The procedure can only be performed by entrepreneurs working in suitable fields of activity. PSN has many advantages, but you can use the system only if the work meets certain requirements. Otherwise, the taxpayer will be automatically deregistered.
