Is it possible to use UTII and USN at the same time?

To understand whether it is possible to use UTII and the simplified tax system at the same time, it is necessary to study the characteristics of taxation regimes. Because it is very important to understand how work is carried out on such systems.

UTII characteristic

This concept can be deciphered as a single tax on imputed income. This tax regime is used only for certain types of activities.

Carrying out work in this mode, the taxpayer will be able to pay tax, which will be 15%. These deductions will replace other types.

For example, tax on:

• property;
• profit;
• Additional cost;
• Unified agricultural tax.

The advantage when working in this mode is that the tax base is reduced and the number of reports to be submitted is reduced.

Simplified system

STS is a tax regime that requires payment of a single tax in the amount of 6 or 15 percent. And also need to pay contributions to special funds. But in this case, the accounting burden is reduced.

The difference between this regime is that a certain organization can switch to a simplified system on a voluntary basis. To do this, you must file a notice with the tax office at the end of the year. The company can complete the transition to a specific special regime. And at an imputation, you can switch to another mode only if the activity is included in a special list. That is, not all organizations can move from such a system to another.

Transition to STS

The organization has the right to make the transition to a simplified system in the new tax period. This requires a notice before the end of this year. If the company was created recently, then IP at UTII and USN at the same time can switch to another mode within a month from the moment the company was registered.

But the deadline is not considered final. If you are late in filing a notice, then the tax inspector will not be able to impose any sanctions and fines in this case.

On UTII rules are almost the same. Except that the taxpayer is required to write a statement to deregister. This sequence of actions must be followed by those who have lost the right to use the UTII system. As for entrepreneurs, they can switch to the simplified tax system during the current tax period. If he no longer conducts certain activities that are subject to UTII, and began to engage in other activities, in this case, the application of the simplified tax system can be carried out next month, after the loss of rights to use the UTII regime has occurred.

Combination of modes

When using the USN and UTII at the same time, it is necessary to clarify that there are limitations. They relate to work in a special mode and consist in the number of employees and the availability of intangible assets. With the STS, such a restriction is established for all activities, while the ban on UTII is allowed only for certain types of entrepreneurship. In order for a particular company to be able to use the simplified tax system, the following rules must be followed:

1. The number of employees should not exceed 100 people.
2. Assets in an amount not exceeding 100 million rubles.
3. Revenues for the year should not be more than 60 million rubles.
4. The founding share should be within 25%.

But with the simultaneous use of two systems, income from UTII will not be taken into account when accounting for the amount of profit.Restrictive measures at UTII consist in the possibility of using the area of ​​the trading floor for retail trade, as well as for serving customers in canteens. So, the room should not be more than 150 sq.m. Various objects in the implementation of accounting are calculated separately.

Transition

How can two modes be combined? In order to work on the USN and UTII at the same time, you must write in writing how the operations of the enterprise will be distributed between the modes. This justifies the possibility of using a simplified system and UTII. When working on integrated systems, the enterprise will be required to keep separate records. If under the simplified regime, income is the main factor affecting the distribution of the amount of tax, then with imputed income the profit received does not matter much.

Features

The main signs of simultaneous work on the STS and UTII are as follows:

1. Value added tax is possible to make less. Since special contributions are transferred to various social funds.
2. You can reduce the amount of tax. Due to the fact that one mode will be used, and then another.
3. Two declarations must be submitted. One will be provided on the simplified tax system, the second on UTII.

Enterprises operating under the simplified tax system are not subject to a tax audit.

Employee distribution

Employees are involved in the implementation of two taxation systems. First of all, you should consider the number of personnel in the enterprise. In this case, it is possible to reduce the tax. For example, the company is located on the STS, and employees carry out their work on UTII. In this case, the organization can write off a fixed payment from the simplified system, and remove 50% of the tax amount for employees under the same regime. If the personnel are involved in two modes at once, then you can write off the contributions that were paid on UTII, also by 50%.

Activities without staff

When a company performs its functions without having a single employee, in this case it is possible to reduce the tax to 100 percent of the amount of contributions that have been transferred. It is important that such actions can be carried out solely on one taxation system.

System integration

It is very important to understand whether there can be both UTII and USN. Interestingly, the procedure for the possible combination of the two systems is, in principle, not complicated. First, you need to justify the reason for combining the information of tax systems, that is, fix it in the documents and indicate how the company’s activities will be distributed between them in the framework of transactions, operations and various procedures. The next step is to disassemble the procedure, which allows you to notify the tax office. Certain features should be highlighted:

1. If the organization, before combining tax regimes, conducted activities under the simplified tax system, then it is necessary to apply to the tax office at the place of registration of the organization with a statement filled out in a special form within five days from the start of fulfilling obligations and providing services subject to UTII.
2. If previously specialists of a specific production sent reports and paid taxes on UTII, then it will be possible to start working in a simplified mode only starting from the next calendar year. Therefore, a notice of a simplified taxation regime must be sent to the regional tax service, by the end of December of the current year inclusively. If it is not possible to wait for the New Year, then you can close the organization and reopen, only with the ability to work on the STS and UTII at the same time.

Record keeping

It is very important to consider that, carrying out activities immediately under the two regimes, the organization must maintain financial statements for each of them.

That is, even considering that the system is simplified, it is still necessary to produce different accounting. Otherwise, the load on the accounting department will be increased.

If you study in more detail, then you should distribute the income and expenses of a particular LLC to the STS and UTII at the same time, by special groups. In the case of group income, sections are created in the same way on the basis of data on the UTII system and the simplified tax system. Only in terms of expenses, such groups will need to be divided depending on the operations performed on UTII, as well as on the simplified tax system. After such actions, it is necessary to divide the income according to the two taxation systems.

Nuances

Therefore, in order to understand how to use UTII and the simplified tax system at the same time, an entrepreneur needs to perform some actions:

1. As part of the documentation: at the end of the tax period, you must submit both declarations.
2. With regard to tax assessment, if necessary, it is possible to use the regime that is more beneficial for the entrepreneur.
3. It is possible to make VAT less due to the fact that contributions to social funds will be transferred.

Thus, if we talk about whether it is possible to use UTII and STS at the same time, it must be borne in mind that the organization must have certain criteria and follow special rules in its work. If the activity is carried out legally, then there will be no problems in combining the regimes.

Convenience

We can distinguish the most convenient options for introducing activities, taking into account the characteristics of the two modes. To begin with, it is worth highlighting the advantages of using UTII:

1. The ability to pay a fixed tax for any amounts related to turnover.
2. There is no mandatory requirement to purchase online cash registers until July 2018. In some cases, the period may be extended up to 2019 of the same month.

It is also worthwhile to list the features of the simplified tax system. These include the following:

1. This system is very simple in reporting. It is only necessary to submit the declaration on time, only once a year.
2. It is possible to reduce the tax base in terms of costs.
3. No need to pay dues if activity is not conducted.

Advantages that exist when working with two systems simultaneously:

1. No need to pay income tax.
2. Ability to reduce insurance premium tax.
3. It is necessary to take USN 6 and UTII at the same time.

It turns out that it is impossible to unequivocally answer which of the presented taxation regimes is the most profitable. Each of them has its own positive characteristics.

The peculiarity when working with UTII is that you can work with high speeds. Because large-scale production at the simplified tax system requires the payment of a large tax.

A positive feature of the simplified tax system is that the system assumes the lowest tax when compared with the common tax system.

Key points

When a certain business entity is on a simplified system and decides to choose a single tax on imputed income, it needs to submit an application to the Federal Tax Service to register.

The application must contain indications of the activities being carried out. According to it, FE at UTII and STS will simultaneously pay taxes.

The transition from one system to another is possible only from the beginning of January of the month and year in which the application was submitted. Therefore, it is necessary on the first sheet of such a document to indicate the date when the transition was made. And also submit an application no later than five days.

To return from UTII to the STS for a specific activity, the following documents should be sent to the Federal Tax Service:

• form UTII-3;
• a statement on the transition to a simplified system.

If you select the code number 2 during the transition to the simplified tax system, then you can carry out the action until early January. If you deregister UTII with code 4, then the tax is calculated according to the simplified tax system at the beginning of the month when the corresponding application was submitted to the supervisory authority.

Thus, it turns out that it is possible to carry out activities while simultaneously in the two modes of the STS and UTII. But it is available when working on different types of activities. And also, if revenues will be recorded separately, taking into account the various costs for each of the systems. The most important thing is to fulfill obligations without violating the law and certain rules. In this case, the problem situations during the introduction of activities will not arise. Therefore, in order to carry out the work, it is necessary to know the nuances in the characteristics of tax regimes. If you do not take into account a certain symptom, then a situation may arise when the expenses of FE UTII and STS income at the same time for taxes will not bring to tangible profits.

If we talk about small production, it is important to choose an activity that will be beneficial and convenient for the entrepreneur. And if you opt for two modes at once, it is worth considering the procedure for reporting. These systems are easy to combine, but you should work with them, fulfilling all legal requirements. Since the fact of violations is not the best way affects the reputation of a company or organization.

If the production is large enough, then there may be doubts about the stability of such a company. For example, for future business partners, the presence of debts plays a decisive role in deciding on cooperation in a particular area. Therefore, you need to know the special features of systems in order to understand whether UTII and USN can be used simultaneously.