How to quickly find out your tax system for individual entrepreneurs

What is the problem

Today there is no need to waste time registering an individual business with the Federal Tax Service. Many companies are ready to take on the design themselves. As a result, the newly minted businessman receives two official documents from the inspectorate: a TIN certificate and an extract from the Unified State Register of Individual Entrepreneurs.

Based on these documents, a citizen has the right to conduct business, calculate and pay taxes. But! The size of fiscal payments directly depends on the chosen taxation system. Delay or incomplete payment threatens the businessman with fines and administrative liability. Therefore, the question of how to find out what taxation system an individual entrepreneur has is relevant for all beginning businessmen.

Existing tax systems

Any Russian entrepreneur should have general information regarding the current taxation systems in the country in order to most adequately choose the appropriate option for his business.

General system (OSN)

This is the most common option for collecting mandatory payments from individuals and legal entities in Russia. If, at the time of registration, an entrepreneur or organization did not have time to declare the right to use the preferential treatment (within 30 days), then they fall under the SOS.

The general system provides for the full maintenance of tax and accounting records, as well as the payment of the following mandatory payments to the treasury:

• Income tax 20% for organizations or personal income tax and 13% for individual entrepreneurs
• Property tax Rates are determined at the regional level
• VAT at rates of 0.10 and 18% depending on the type of goods

Simplified system (STS)

Widely used among start-up companies - individual entrepreneurs and LLCs. It can only be used if the company complies with restrictive limits regarding the amount of annual income, number of personnel, number of vehicles, etc.

In this case, the payer himself has the right to choose one of the objects of taxation:

• “Revenue” Assumes payment of 6% of annual income to the budget
• “Revenue minus costs” Provides for the contribution of 15% of profits to the treasury

When using the simplified tax system, enterprises have the right to a simplified mechanism for maintaining tax and accounting records.

Tax on imputed income (UTII)

This is a special system, which also belongs to the category of preferential ones. It can be used by business entities that not only comply with restrictions on the number of personnel and income, but also engage in certain types of activities.

At the same time, businessmen will have to pay only one tax, the contributions of which to the budget are calculated using a special formula.

Patent system

Designed only for small firms that operate as individual entrepreneurs and are engaged in certain types of activities.

Unified Agricultural Tax (USAT)

It is worth noting that under special tax regimes, a company maintains simplified tax reporting, which it has the right to submit to the Federal Tax Service only once a year.

Which taxation system to choose: simplified tax system, UTII, patent, unified agricultural tax, OSNO

If the corresponding requests, notifications and statements were not prepared during registration, the tax authorities automatically transfer the newly minted businessman to OSNO. This is a general taxation system, it is accepted by representatives of the Federal Tax Service by default.

If a taxpayer registered through third parties or independently, but did not make any decisions regarding his tax regime, then he will be assigned a general system.

OSNO is the most onerous regime in force. With it, VAT usually arises with all its complexities. In Russia, preferential regimes are provided for individual entrepreneurs, which can significantly reduce the volume of fiscal payments to the budget.

At the moment, individual entrepreneurs are chosen:

1. Simplified language , or simplified tax system. This tax system provides exemption from three main taxes (income tax, VAT and personal income tax for individual entrepreneurs). Instead of these significant payments, the merchant is obliged to pay only one: a single tax according to the simplified tax system. Its size is defined as 6% of total income or 15% of the difference between income and expenses. Rates are adjusted at the regional level.
2. Patent , or PNS. This regime also replaces personal income tax, VAT, income and property taxes. A patent is a kind of permission to carry out a certain type of activity. That is, the taxpayer buys a patent for a specific period of time and conducts business using it. There is no need to submit a declaration for PSN.
3. UTII , or “imputation”. The use of UTII exempts the taxpayer from personal income tax (only for individual entrepreneurs), VAT, income tax and property tax. The amount of tax for the year is determined regardless of the actual income received.
4. Unified agricultural tax , or agricultural tax. Only producers of agricultural products have the right to use it. Replaces the same tax obligations provided for under OSNO. The rate is 6% of the difference between the income and expenses of the agricultural producer.

To switch to any of the special modes, you must notify the Federal Tax Service. Only after this is it possible to pay taxes and record income and expenses in accordance with it.

An official response from a business partner will protect you from claims from the Federal Tax Service. Confirmation of the chosen taxation system can be appropriate notifications from the inspectorate, for example, UTII-2 form or form No. 26.2-1 (USN) and form No. 26.5-1 (PNS).

Not only the size of tax payments, but also the timing of their transfer to the budget and the composition of reporting depend on the decision made.

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Types of tax systems

If there is a need to find out the taxation system by individual tax number, it is worth familiarizing yourself with the sequence of actions and possible ways to obtain such information.

Attention! The following types of tax payments apply in Russia:

• general taxation system for individual entrepreneurs and LLCs (OSN),
• simplified taxation system (STS),
• single income on imputed income (UTII),
• single agricultural tax (UST),
• patent system.

The simplified system assumes 2 more types of using NS:

• income,
• income minus costs.

Details about the types and benefits associated with them can be considered in the Tax Code of the Russian Federation.

How to find out which tax system you are on

There are two ways to find out the taxation system for individual entrepreneurs using the TIN, we will tell you more about them.

Method No. 1. Contact the Federal Tax Service

The first method is the simplest, most reliable and fastest. To do this, you will have to visit the nearest branch of the Federal Tax Service. Take your passport and TIN certificate with you. Contact the inspector and explain the current situation.

You are unlikely to be denied the information you are interested in. Tax authorities are no less interested in the timeliness and completeness of budget payments than you are.

Moreover, this method is the most reliable. You will receive information about what regime is assigned to you as an entrepreneur in the information base of the Federal Tax Service.

Method No. 2. We use the taxpayer’s personal account

When registering an individual entrepreneur, a citizen is given a login and password to enter the taxpayer’s personal account on the official website of the Federal Tax Service. If you have not received your login information, please request it again.

In your personal account, you can independently find out your tax regime.
And if it does not correspond to reality, then immediately prepare an application for switching to another tax system. This is done once a year - before the start of the new year, so that the new tax regime can be applied from the new year. IMPORTANT! If the information in your personal account about the selected mode does not suit you: OSNO is indicated in the Federal Tax Service information base, and you are applying for the simplified tax system, then act immediately. Submit an application to switch to a simplified tax regime at the territorial office of the inspectorate or through your personal account.

How to find out the tax system of a counterparty by TIN

Online

On the tax website

The Federal Tax Service of Russia provides the opportunity to check the taxation system used by an organization, especially since this information is classified as publicly available. To do this, the requesting person must:

• register on the site, indicating a minimum amount of personal information, which will take less than one minute of the service user’s time;
• submit a request for an extract in your personal account;
• indicate the TIN or OGRN of the organization of interest;
• enter the suggested captcha;
• within one day, receive a free response in the form of an electronic document from public information contained in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, including information about the organizational and legal form: LLC, individual entrepreneur, etc.

The request looks like this: The extract from the Federal Tax Service is provided in PDF format and contains an electronic digital signature equated to the valid signature of the relevant tax inspector.

Through State Services

You can find out the same information through the government services portal. To do this you need to do the following:

• go to the portal website;
• from the proposed menu, select “Taxes and Finance”;
• click on “providing information from the Unified State Register of Legal Entities”;
• then create a request using “Providing information from the Unified State Register of Legal Entities using Internet technologies.”

Surprisingly, in accordance with the data indicated on the portal, the cost of the service under discussion is 50,000 rubles, which, coupled with the deadline for providing information of 5 days, will clearly force the interested person to prefer the Federal Tax Service website in order to find out quickly and free of charge the taxation system chosen by the organization .

Other services

To ensure the reliability of the information, it is recommended to use an official source, which is the Federal Tax Service.

In other ways

For adherents of conservative methods of obtaining information, we can recommend the following methods:

• if you have access, you can study the constituent documents of the counterparty; there may be correspondence with the tax office about determining the taxation system;
• studying the tax reporting of the counterparty by an experienced accountant, who, based on the nature of the payments made to the budget, will indicate the nature of the taxes paid;
• visit to the relevant territorial tax office to provide information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs;
• call the contact number of the territorial inspection of the Federal Tax Service, the number of which is available here.

What to do if the counterparty requires confirmation of the simplified tax system

Sometimes counterparties (clients or suppliers) categorically refuse to enter into an agreement unless the entrepreneur confirms the applicable taxation system. Especially often such demands come from large organizations at OSNO. Companies are afraid that the individual entrepreneur operates in violation of the law and does not provide reports. How can you confirm that you are a bona fide taxpayer? And don’t pay VAT because you are doing business in a simplified manner?

When a taxpayer switches to the simplified tax system, the Federal Tax Service does not send him any paper notifications. The Tax Code does not oblige tax specialists to compile them. If an individual entrepreneur submitted a notification of transfer to the simplified tax system on time and fully complies with the conditions for its application (in terms of turnover and number of employees), then from the next tax period (or from the moment of registration - for new ones) he is a simplifier.

To have documentary evidence of the application of the simplified taxation system, contact the Federal Tax Service with a request to issue written confirmation. The application is drawn up in any form. The service is completely free. Having received the request, the inspectorate will process it and send a response no later than a month later. You will be sent form No. 26.2-7. It indicates from what date the entrepreneur switched to the simplified tax system. Provide this form to your counterparties.

What if the data is needed urgently? The counterparty requires notification of the application of the simplified tax system and does not want to wait 30 days, you don’t want to lose it, and the deal falls through... In this case, there is a compromise option - to provide the counterparty with a copy of the latest tax return under the simplified tax system. This option is not universal; it will not suit some people. But in some cases it will do.

Methods for obtaining information

Each person carrying out any type of activity has its own registration codes .

For example, in the package of documents you can find the following details: OKPO, OKVED, INN. It is quite difficult to determine immediately from the available evidence which tax system is applied to an LLC or individual entrepreneur, since it is not clearly indicated anywhere. Only the presence of a valid patent on paper can confirm the available tax benefits. In other cases, the tax payment system must be found out from the Federal Tax Service using the TIN code.

Own activities

If an individual entrepreneur or LLC did not previously have financial statements, but now they need to be maintained, then to determine the taxation system, you need to examine the package of constituent documents.

Perhaps they will contain an official certificate of the following types issued by the Federal Tax Service:

• When registering the opening of one’s own business before 2010, the Federal Tax Service sometimes issued a notification about registration under the simplified tax system.
• You can also find a notice of application of UTII.
• During registration, tax inspectors are issued a special form filled out for the taxpayer to use the patent system.

This is important to know: Law on property tax of organizations in Moscow

Please note that a patent is only issued for a specific period of validity. After its completion, if an application for its extension has not been submitted within the deadline, the ongoing activities of the individual entrepreneur automatically transfer to the SOS. There are also some limits on the number of employees hired and the amount of income, under which the tax burden may also automatically change even if you have a valid patent.

One of the real options for determining your type of tax payment is to examine your tax reporting or accounting documents. They must indicate the type of taxation for which the person reports to the Federal Tax Service.

Examine payment receipts for tax remittances. If they contain a constantly constant amount, this may indicate that you are working on UTII. However, if the checks contain different amounts of contributions, then you need to compare them with the amount of income and profit for that reporting period of your activity in order to determine by what system they were accrued.

Taxation of the counterparty - LLC or individual entrepreneur

You can find out the taxation system used by an LLC or individual entrepreneur by looking at the parameters of the constituent documents. If for some reason this is not possible, then you can clarify the information by dialing the hotline number of the Federal Tax Service of the Russian Federation in your region or through its official website.

There are some differences when determining the necessary information for an LLC and an individual entrepreneur. Let's take a closer look at how to establish a system of tax obligations in relation to a counterparty.

For LLC

On the website of the regional Federal Tax Service, you must enter the TIN details of the counterparty in the required field and you will be provided with the necessary information. It's easy to do because... personal TIN is not a secret and is provided freely, which allows you to clarify the parameters of the LLC taxation system by TIN in several ways.

Please note that it is better to clarify the information online using the official websites of the Federal Tax Service or State Services. Do not trust other unverified sources.

You can also clarify the necessary data :

1. If possible, you can personally contact the branch of the Federal Tax Service, which belongs to the territory of registration of the counterparty of the LLC.
2. It’s even more convenient to dial the tax office hotline number, where you will be given a full answer.
3. The Federal Tax Service has also introduced an additional SMS data service, through which you can clarify all the parameters about your partner - LLC. The number can be found on the tax service website.

If the accountant who needs to determine such information has changed, he can establish the tax regime based on previous reports. An experienced specialist will be able to help in this matter after reviewing the available documentation. Using them, he will immediately determine the tax regime of this organization.

For individual entrepreneurs

With regard to individual entrepreneurs, it is more difficult to find out which tax calculation option has been established for him by the Federal Tax Service. If no documents have been submitted on the application of any preferential treatment, then he should use OSN by default. You can find out whether there are benefits for calculating tax contributions only by contacting the service with an official letter. A written response from the Federal Tax Service will be a confirming document of the application of simplified taxation methods.

You can also use a special Internet service to find out this point about your counterparty online . The most reliable option to find out what type of taxation an individual entrepreneur has is to, when concluding an agreement, ask him to provide a copy of the notification of the simplified tax system or a letter from the tax office in form No. 26.2-7.

The third option is to try to contact the tax service at the individual entrepreneur's registration address by telephone .

It’s also worth finding out information about the counterparty.

The tax regime of the counterparty plays a key role in business. For example, some partners indicate in their invoices that they are exempt from VAT, although they are required to accrue and pay this tax. This situation will entail serious problems with the Federal Tax Service not only for the counterparty, but also for you.

There are several ways to find out the tax form of an individual entrepreneur if this individual entrepreneur is not you yourself, but your client or supplier.

1. An official written request addressed to the counterparty about what tax system it applies. Prepare an application for information in any form, since there is no unified form provided. Follow the rules of business correspondence. An official response from a business partner will protect you from claims from the Federal Tax Service.
2. Confirmation of the chosen taxation system will also be notifications from the tax office: form UTII-2 or form No. 26.2-1 (USN) and form No. 26.5-1 (PNS).

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Alternative ways to obtain information

You can find out which tax system a particular LLC uses using other methods.

1. Contacting the tax office at the place of registration of the organization with an application to provide information.
2. The easiest way is to call the Federal Tax Service hotline and get a response from a specialist.
3. Use the Federal Tax Service service to provide information via SMS. The required number is posted on the tax office website.
4. Make a request for data to trading counterparties. Payment documents stored by partners always display information about the tax accounting system.

It is not difficult to obtain information about the applicable tax system of an organization, having only the TIN code in hand. You need to choose the most suitable method; the easiest way to do this is online. Using the TIN data, you can find out both your tax accounting system and partner organizations.