Combining the simplified tax system and a patent in 2020 for individual entrepreneurs

In Russia, along with the main tax system, there are several preferential ones. This or that regime is applied in certain conditions, and for many there are restrictions on the types of activities. By skillfully combining these systems, businessmen have a legitimate opportunity to save on mandatory payments. Let's figure out whether it is possible for an individual entrepreneur to combine a patent and the simplified tax system.

Simplified system

The simplified taxation system can be applied throughout the country; almost any activity falls under it. Therefore, the simplified tax system is the most universal tax system. But there are also limitations to its use. In 2020, the main ones for individual entrepreneurs are:

annual income, as well as the residual value of the property, should not exceed 150 million rubles;
number of employees - no more than 100 people on average per year.

A complete list of criteria for switching to the simplified tax system is given in Article 346.12 of the Tax Code of the Russian Federation.

In what cases is this possible?

One of the key features when working on the simplified tax system on the basis of a patent is considered to be the possibility of application exclusively by individual entrepreneurs. It follows from this that the combination of special modes is applicable only for simplified IP.

Is it possible to work officially and be self-employed at the same time?

All existing restrictions on types of business activities for the tax regimes under consideration are defined differently.

Important : you can familiarize yourself with the list of work where it is impossible to use simplified language in Art. 346.12 of the Tax Code of the Russian Federation.

In most cases, work is carried out by legal entities (financial, insurance, etc. employment).

Who has the right to use a patent

Legislation establishes areas of activity that can be used by entrepreneurs, but simplification is strictly prohibited:

production of excisable products;
extraction and subsequent sale of minerals;
work in the field of agriculture - the use of a single agricultural tax.

It is prohibited to work on the simplified tax system and on the basis of a patent, since for the special tax system the list of permitted areas of employment includes more than 50 items - according to Art. 346.43 of the Tax Code of the Russian Federation, among the popular ones are:

retail trade of goods;
public catering;
provision of household and other types of services, for example, real estate rental, etc.;
production of bakery goods.

It is possible to combine the taxation regimes under consideration provided that:

all key parameters for the scale of the business and each special regime are fully observed;
work in a specific area is not prohibited by federal law.

Note! If the selected field of activity is prohibited when using PSN, combination is not allowed.

Patent

The patent tax system in 2020 for individual entrepreneurs has more stringent restrictions:

PSN must be introduced on the territory in relation to the business that this individual entrepreneur is engaged in. The main list of areas of activity for which a patent can be purchased is given in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. However, regions have the right to expand this list;
maximum number of employees - 15 people;
annual income - no more than 60 million rubles for all types of patent activity;
PSN is not applied within the framework of a simple partnership agreement or trust management of property;
A patent cannot be used when selling goods that are subject to mandatory labeling - medicines, shoes and fur clothing.

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Loss of the right to PSN

There are situations when, having lost the right to a patent, an entrepreneur can retain the right to use the simplified tax system. After all, you can lose the right to a patent not only due to exceeding the income limit of 60,000,000 rubles. An entrepreneur may not pay for a patent on time (clause 2 of Article 346.51 of the Tax Code of the Russian Federation) or hire more than 15 employees (clause 5 of Article 346.43 of the Tax Code of the Russian Federation). As a general rule, in these cases he also loses the opportunity to work under the patent system and is obliged to switch to the general taxation system from the beginning of the tax period for which the patent was issued.

However, having lost the right to work in the patent system, the entrepreneur will not be able to switch to the general regime for the type of activity that was under the patent. After all, the Tax Code does not provide for the simultaneous application of the general tax regime and the simplified tax system. He will have to switch to a general regime for all types of activities. Or he can begin to apply the simplified tax system for the type of activity that was on the patent.

The Ministry of Finance of Russia reminded that entrepreneurs have such an opportunity in a letter dated March 18, 2013 No. 03-11-12/33.

The financiers explained the following: if an individual entrepreneur, combining the simplified tax system and the PSN, lost the right to a patent not due to exceeding the limit on the amount of revenue of 60,000,000 rubles, then he has the right to apply the “simplified tax system” (subject to meeting the criteria for applying the simplified tax system) in relation to all types of activities.

The Supreme Court of the Russian Federation, in its ruling dated June 1, 2020 No. 304-KG16-1457, came to a similar conclusion. The judges confirmed: having lost the right to a patent for one type of activity (in the case under consideration due to late payment for the patent) and retaining the right to use the simplified tax system, the entrepreneur must pay a “simplified” tax, and not taxes within the framework of the general taxation system.

This is due to the fact that both the general taxation system and the simplified one are applied to all types of activities carried out by the taxpayer. Accordingly, these tax regimes cannot be applied simultaneously. This means that, while continuing to apply the “simplified” system, the entrepreneur cannot switch to OSN for certain types of activities.

The situation is somewhat different if an entrepreneur loses the right to a patent due to exceeding the limit of 60,000,000 rubles.

In this case, the entrepreneur loses the right to the patent, and from the beginning of the period for which it was issued, the individual entrepreneur is obliged to recalculate taxes within the framework of the general taxation system. Accordingly, an entrepreneur who has lost the right to the patent system, but has not lost the right to the simplified tax system, must pay both “general regime” and “simplified” taxes for the period of work on the patent (letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-11-11 /17542). A similar conclusion was made by the judges of the Supreme Arbitration Court of the Russian Federation in their ruling dated June 22, 2020 No. 309-KG16-6991.

However, from the moment an entrepreneur is deregistered as a patent tax payer, he has the right to apply the simplified tax system for former patent activities and completely switch to paying a “simplified” tax (letter of the Ministry of Finance of Russia dated April 13, 2020 No. 03-11-12/21180, dated July 14, 2014 No. 03-11-12/34124).

Combination conditions

When using PSN and simplified tax system together, the limitations of each system are taken into account. It turns out that they can be combined if the following conditions are met:

The amount of income of an individual entrepreneur does not exceed 60 million rubles. According to paragraph 6 of Article 346.45 of the Tax Code of the Russian Federation, income under both special regimes is taken into account.
The entrepreneur employs no more than 100 people, while no more than 15 employees are employed in all patent activities. This rule was introduced by Law No. 325-FZ of September 29, 2019. Before it came into force, a different procedure was applied - an individual entrepreneur could hire no more than 15 people in all areas of business. As soon as he had another employee, he lost the right to the patent system, even if he was engaged in “simplified” activities.

Thus, it is possible to combine the simplified tax system and the patent system if:

activities within each regime meet the requirements of the Tax Code of the Russian Federation;
the above conditions for their joint use are met.

And one more important rule: it is unacceptable to combine simplified taxation and PSN for one type of activity within one subject of the Russian Federation. This is due to the fact that the patent is valid in the region and all activities are transferred to it. Therefore, for example, it is impossible to open a retail store on a patent in one area of the city and on the simplified tax system in another.

But the Federal Tax Service still makes an exception for one type of activity - renting out your own real estate. Such objects are indicated in the patent. According to letter No. SD-4-3/ [email protected] , an individual entrepreneur has the right to acquire a patent for leasing certain real estate properties. Moreover, if he has other objects, including in the same region, he has the right to rent them out and apply the simplified tax system.

In addition, in 2020, another situation has arisen when it is possible to combine simplified legislation and a patent for one type of activity. We are talking about the sale by a businessman of labeled and other goods. For example, you can simultaneously sell shoes in a store using the simplified tax system, and other goods using a patent. This follows from the letter of the Ministry of Finance dated January 15, 2020 No. 03-11-11/1277. This permission is due to the fact that the sale of goods subject to mandatory labeling for the purposes of applying PSN is no longer considered retail trade. Therefore, formally, the sale of shoes and, for example, bags are different types of activities.

General restrictions

Businessmen whose total income and number of hired personnel exceed the permitted limits do not have the right to resort to both taxation systems.

Income limit

Special regimes were introduced to support small and medium-sized businesses; therefore, they are subject to a limit on the maximum amount of income for the reporting period.

Both the simplified system and the patent should not be allowed to large entrepreneurs whose total income for the tax period will be more than 60 million rubles . If the income for the year exceeds this amount, the entrepreneur will lose the opportunity to use the special modes of the simplified tax system and the PSN.

When these two regimes are combined, income should be taken into account collectively.

That is, the profit received from types of business subject to the simplified tax system is summed up with income from “patent” activities, and this amount should not exceed the specified 60 million rubles.

NOTE! As for the simplified tax system, to determine the amount of income until 2020, indexation was in effect (multiplying by a deflator coefficient), which the Government (Ministry of Economy and Development of Russia) sets every year. Thus, the limit could not be 60 million, but slightly more than this amount. For PSN such an operation is not provided. The total value allowed for combining both modes may be higher due to indexation under the simplified tax system.

If the limit was exceeded, then from the beginning of the “profitable” quarter, the successful businessman who received such a high income will be deprived of the opportunity to use the “simplified tax”, and from that time he will be considered newly registered, that is, subject to the general tax system.

The same applies to PSN: as soon as the amount of income reaches 60 million rubles, the right to use the patent will be lost, and you will have to pay taxes according to the general system, recalculating payments from the beginning of the year the patent was issued.

IMPORTANT! If a businessman has lost the rights to a patent, but has not yet reached the limit under the simplified tax system, he will be forced to “retroactively” recalculate his tax payments - now using a combination of the simplified tax system with the general tax regime. Grounds – letters of the Ministry of Finance of Russia dated January 30, 2015 No. 03-11-12/3558, Federal Tax Service of Russia dated December 3, 2013 No. GD-4-3/21548, dated June 13, 2013 No. ED-4-3 /10628.

Number of hired personnel

Another important condition limiting the use of simplified taxation system and PSN in combination concerns the number of employees that the employer has the right to attract:

a “simplifier” can hire no more than 100 people during the tax period;
a “patent” entrepreneur has no right to command more than 15 employees.
The individual entrepreneur himself is not included in the number of counted employees, and employees who are on maternity leave at the time of registration are also not counted.

For both special regimes, the tax period is a calendar year, but it happens that a patent is issued not for a year, but for a shorter period. Therefore, combining regimes in such cases will reduce the tax period to the period for which the patent was issued (the Tax Code regulates this in paragraph 1.2 of Article 346.49).

From this we can conclude that at different times different numbers of employees are available to an entrepreneur.

Therefore, their accounting by type of activity where combined tax systems are used must be kept separately. For a business that is taxed under the simplified tax system, there should be no more than a hundred personnel per year, and in the area of business for which a patent has been received - no more than 15 people. 15 units of personnel is the sum of all employees employed in “patent areas,” even if the entrepreneur has more than one patent.

IMPORTANT INFORMATION! The latest notice of the Ministry of Finance (letters dated September 28, 2015 No. 03-11-11/55357 and dated July 21, 2015 No. 03-11-09/41869) recommends adhering to “separate” rather than total restrictions when combining tax regimes . This means that if an individual entrepreneur decides to combine any tax payment system with PSN, he is not entitled to more than 15 employees, even for other types of business activities.

Combination practice

Before using the systems together, you need to make sure that for the chosen type of activity a patent will be more profitable than the simplified tax system. The tax service website has a special service for calculating the cost of a patent. It depends on the region, field of activity and scale of business.

If an individual entrepreneur already uses the simplified tax system, he can simply purchase a patent for the desired area. If a different tax regime is applied, then a transition to a simplified tax regime is made. However, this can only be done starting from the next calendar year.

The simplified tax system applies to all activities, and the patent applies to the one for which it was acquired. For clarity, here are a couple of examples demonstrating the combination of the simplified tax system and a patent in 2020.

Example 1

An individual entrepreneur from the Moscow region provided services under the simplified tax system with the Income object (tax rate 6%) and additionally decided to rent out an apartment that belonged to him. That is, in this example, there is a combination of the simplified tax system for services and the PSN for leasing residential real estate. Its area is 50 square meters. meters, rental cost - 25 thousand rubles per month. The income of an individual entrepreneur for the year will be 25 x 12 = 300 thousand rubles.

When applying the simplified tax system at a rate of 6%, the annual tax will be 300 * 6% = 18 thousand rubles. But the cost of a patent for this entrepreneur for the entire 2020 will be 13.6 thousand rubles. There is a small benefit, so combining the modes is justified.

Example 2

A Moscow resident registered as an individual entrepreneur and immediately switched to a simplified system. He then acquired a retail patent and opened a small store selling souvenirs. The cost of the patent for 2020 for him was 162 thousand rubles.

Additionally, the entrepreneur decided to sell products via the Internet. The activities of an online store are not covered by a patent, but they can be conducted using the simplified tax system. Since the individual entrepreneur switched to this system in advance, he can open an online store without additional registration. If he had not previously taken care of applying the simplified regime, he would have had to pay taxes on the activities of the online store in accordance with the main system. And wait until next year to switch to the simplified tax system.

Expense accounting

Can an entrepreneur who combines income-expenditure “simplified taxation” and patent activity take into account all expenses within the framework of the simplified tax system?

The Tax Code does not establish a procedure for accounting for expenses when combining the simplified tax system and the patent taxation system. Officials insist that in this case one should proceed similarly to the procedure used when combining the simplified tax system and UTII, that is, organize separate accounting of income and expenses for these special regimes (letter of the Ministry of Finance of the Russian Federation dated November 24, 2014 No. 03-11-02/59538, dated November 24, 2014 No. 03-11-12/59538, dated December 9, 2013 No. 03-11-12/53551).

If it is impossible to divide expenses between the simplified tax system and the special tax system, expenses must be distributed in proportion to the shares of income for each of these special regimes in the total income of the organization. Since January 1, 2017, this provision has been enshrined in paragraph 8 of Article 346.18 of the Tax Code. In addition, income and expenses for types of activities for which UTII or PSN is applied are not taken into account when applying the simplified tax system.

Features of combining the simplified tax system and a patent

The patent does not require the submission of any reports, however, in the simplified system it is necessary to submit a declaration. Therefore, applying simultaneously the PSN and the simplified tax system, the individual entrepreneur is obliged to submit this report to the Federal Tax Service. Moreover, this must be done even for those periods when “simplified” activities are not carried out. In this case, a report will be submitted without indicators (zero declaration).

Generate a simplified taxation system declaration online

If you neglect to submit a declaration under the simplified tax system, the Federal Tax Service may impose a fine under Article 119 of the Tax Code of the Russian Federation. It will be 1 thousand rubles - this is the minimum amount that is assigned if there is no tax to pay. And this is, perhaps, the only disadvantage of combining these modes compared to the independent use of PSN.

The advantages of combining these tax regimes are that individual entrepreneurs can optimize their payments. He saves by purchasing a patent in those areas of business for which its cost is lower than the tax under the simplified tax system. At the same time, with such a combination, the entrepreneur has the right to deduct his own insurance premiums. The tax may be reduced on them for “simplified” activities. If you use only PSN, you cannot deduct contributions.

Another advantage of the combination is that if the right to a patent is lost (for example, due to exceeding the limits), the entrepreneur will find himself on the simplified tax system. If he does not first switch to this system, that is, he uses the PSN in its pure form, if he loses the right to it, he will be considered to be applying the main tax regime.

Revenue limit

If an entrepreneur applies both the simplified tax system and the patent taxation system, then he can lose the right to use the “simplified tax” if his income received from activities under both of these special regimes in total exceeds the permissible limit of 150,000,000 rubles (clause 4 of article 346.13 Tax Code of the Russian Federation).

If, based on the results of the reporting (tax) period, an entrepreneur exceeds the specified income limit, then he is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which such an excess occurred (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). An individual entrepreneur in this case is equal to a newly registered one and must pay taxes in accordance with the general taxation system from the beginning of this quarter.

The following rule applies to the patent system.

If an individual entrepreneur applies both the PSN and the simplified tax system, then he can lose the right to work on a patent and switch to the simplified tax system from the beginning of the tax period for which he was issued a patent if his income from sales exceeds 60 million rubles. (clause 6 of article 346.45 of the Tax Code of the Russian Federation).

When calculating the limit on the volume of revenue (not more than 60,000,000 rubles) for the further application of the patent taxation system, it is necessary to sum up the income received from activities within the framework of the application of both the patent and simplified taxation systems.
Income is determined according to the rules of Article 249 of the Tax Code for both special regimes. (Clause 6 of Article 346.45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 8, 2020 No. 03-11-09/35718). EXAMPLE.
HOW IS THE INCOME LIMIT DETERMINED WHEN COMBINING THE STS AND PSN Since January 1, 2020, an individual entrepreneur has been applying the simplified tax system with the object of taxation “income”. He also received a patent for carrying out from January 1, 2020 to December 31, 2020 one of the types of business activities established by Article 346.43 of the Tax Code. In April 2020, individual entrepreneurs’ income from the use of both special regimes in aggregate, calculated on an accrual basis from the beginning of the year , exceeded 60 million rubles. Thus, since January, the individual entrepreneur is considered to have lost the right to use the PSN. He is obliged to recalculate tax obligations within the framework of the simplified tax system for income received from the use of the simplified tax system. At the same time, the right to apply the simplified tax system for the entrepreneur is retained until the limit of income received from January 1, 2020 in the amount of 150 million rubles is exceeded.

Separate accounting

An individual entrepreneur on a patent and the simplified tax system must separately keep records of property, transactions and obligations. In this case, we are talking only about tax accounting, since an individual entrepreneur is not required to maintain accounting records. It is also necessary to maintain separate personnel records for personnel engaged in activities under different tax regimes.

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The entrepreneur keeps his records in the book of income and expenses (KUDiR). An individual entrepreneur on the simplified tax system keeps this book for the simplified system, and an individual entrepreneur on a patent keeps this book for the patent system. When combined, both books are filled out.

The essence of separate income accounting is to record in the appropriate accounting book the revenue that is received from activities within the framework of a particular tax regime. Revenue control is needed in order not to miss the moment of possible loss of the right to use a patent and to correctly calculate the tax under the simplified tax system.

Similarly, when combining PSN and simplified tax system, expenses are also taken into account. But some of them cannot be attributed to one or another regime. This usually concerns the costs of paying management and support workers, rent and utility bills.

Therefore, individual entrepreneurs on a patent and the simplified tax system often have a question at the same time: how to keep track of such expenses? It's actually simple. They need to be distributed in proportion to the income received from the patent and from “simplified” activities.

For example, an individual entrepreneur received the following income:

according to the simplified tax system - 200 thousand rubles;
for a patent - 100 thousand rubles.

At the same time, the total costs for both systems amounted to 30 thousand rubles. They will be distributed in this way: 20 thousand will be allocated to the simplified tax system, and 10 thousand to patent activity.

Disadvantages of a patent

Ch. 26.5 of Federal Law No. 94-FZ of June 25, 2012 does not provide for a reduction in the tax paid in connection with the application of the PNS by the amount of insurance premiums.

In this regard, a question arises for entrepreneurs whose all employees are only on a patent, and the individual entrepreneurs themselves are on the simplified tax system. Can an individual entrepreneur reduce insurance premiums for himself? The Letter of the Ministry of Finance dated October 3, 2014 No. 03-11-11/49926 clarifies that in this case the fixed payment for yourself can be reduced by the simplified tax system. Moreover, if there are also hired workers on the “simplified” payroll, then the tax can be reduced only by 50%. And if there are no employees, then the reduction is made without restrictions.

If an individual entrepreneur combines a patent with the simplified tax system “income minus expenses,” then he, just like an individual entrepreneur on UTII, must keep separate records of expenses. That is, he will have to divide proportionally insurance premiums, accrued wages, transport tax, etc. At the same time, he will be required to register all this in the accounting policy, in particular, how he will determine income for a particular type of activity.

conclusions

So, we looked at whether it is possible to combine a patent and the simplified tax system. This can be done by entrepreneurs whose annual income does not exceed 60 million rubles. The number of their employees should not exceed 100 people, of which no more than 15 are involved in patent activities. At the same time, it is important to comply with other conditions for the application of these regimes, including local specifics.

The combination of simplified taxation system and PSN in one region for one type of activity is unacceptable, with some exceptions. In order to correctly calculate indicators and calculate taxes, when combining the simplified tax system and the personal tax system, it is necessary to keep records of income, expenses and personnel separately.

General information about simplified taxation system and PSN and quantitative restrictions for their use

Simplified and patent taxation systems (STS and PSN) belong to special tax regimes. Switching to them allows you to significantly save on payments to the budget and reduce the number of reporting forms.

Under both special regimes, three taxes (personal income tax, VAT and property tax) are replaced by one special one.

The legislation does not prohibit combining the simplified tax system and the PSN if the specifics of the businessman’s activities allow him to work in both modes.

Limitations on the scale of business for the use of special modes overlap in many ways.

Restriction type	simplified tax system	PSN	Combination
Revenue	150 million rub.	60 million rub.	60 million rub. (summed across both modes)
Number	100 people	15 people	100 people (including no more than 15 people for patent activities)
Residual value of fixed assets	100 million rub.	Not limited	100 million rub.

The table shows that if the simplified tax system is aimed at small-scale businesses, then the PSN is more of a micro-business.

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In addition to quantitative ones, the combination of PSN and simplified taxation is associated with other restrictions. Let's look at them.

How to switch to special modes and combine them?

The list of activities for which departments allow combining PSN with other tax regimes does not include household services. But entrepreneurs often ask about the possibility of combining PSN for household services with imputation. Just as in the case of motor transport services, this can allow you to save on payments to the budget. And we found out that such a combination is possible.

The fact is that for the purposes of UTII, all household services provided for by the All-Russian Classifier of Services to the Population (OKUN) are considered as one type of activity, subp. 1 item 2 art. 346.26 Tax Code of the Russian Federation. So, in the application for registration according to form No. UTII-2utv. Order of the Federal Tax Service dated December 11, 2012 No. ММВ-7-6/ [email protected] indicates the code for the type of business activity 01 “Rendering household services” without dividing into the types of these services.

As for the patent system, it is applied to specific types of household services. 2 tbsp. 346.43 of the Tax Code of the Russian Federation, for example:

repair, cleaning, painting and sewing of shoes (code 0110005 OKUN);
dry cleaning, dyeing and laundry services (code 0150006 OKUN).

It turns out that if an entrepreneur applies UTII in relation to household services, he can switch to a patent for any type of household services only from the next calendar year, abandoning the imputation. 1 tbsp. 346.28 Tax Code of the Russian Federation. Although, if an entrepreneur actually pays UTII only for shoe repair and sewing, then why can’t he acquire a patent for dry cleaning and laundry services?

And in one of the clarifications, the Ministry of Finance indicated that in the case when an entrepreneur is a UTII payer in a municipality for one of the types of household services and decides to provide other household services there, for this type of activity he has the right to switch to PSNP Letter of the Ministry of Finance dated July 24, 2013 No. 03-11-09/29197. We asked a specialist from the Ministry of Finance to comment on the relevance of this approach.

FROM AUTHENTIC SOURCES

“If an entrepreneur in one municipality provides different types of household services, then for one of them he can pay UTII, and for the other he can switch to a patent. Such a combination of UTII and PSN is not prohibited. Also, for different types of household services, it is possible to combine PSN with other tax regimes. For example, an entrepreneur can apply PSN in relation to household services such as repair, cleaning, painting and sewing shoes, subclause. 2 p. 2 art. 346.43 of the Tax Code of the Russian Federation and pay tax according to the simplified tax system in relation to furniture repair activities.”

KOSOLAPOV Alexander Ilyich Ministry of Finance of Russia

This position is beneficial for entrepreneurs. But it is possible that local tax officials will have a different opinion and will consider the combination of UTII and PSN for household services to be unlawful.

If you apply the simplified tax system and switched to a patent for one of the types of activities, but you still have income taxed under the simplified tax system, then at the end of the year you, as usual, must submit a declaration under the simplified tax system, showing in it the income minus those you received from "patent" business. But if the entire business is transferred to the PSN, this means that you are ceasing to operate on a simplified basis.

And they must notify the inspectorate about this within 15 working days from the date of termination of activity, submit a declaration ahead of schedule and pay tax according to the USNp. 8 tbsp. 346.13, paragraph 2 of Art. 346.23 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 02/04/2015 No. 03-11-11/4299. And if during the year you receive income from activities that have not been transferred to the PSN, you will have to report on them under the general taxation regime.

This is exactly what you need to do if you want to strictly follow the letter of the law. However, there is a loophole here: tax authorities do not have the right to determine the date of termination by an entrepreneur of “simplified” activities; only he himself can do this. The lack of income from activities on the simplified tax system does not indicate the cessation of this activity. Letter from the Ministry of Finance dated July 18.

An individual entrepreneur who is a taxpayer of the simplified tax system has the right, during a calendar year, to switch to the special tax system for certain types of business activities for which it was introduced by law of a constituent entity of the Russian Federation.

Taxpayers—individual entrepreneurs who have switched to the simplified tax system—submit a tax return at the end of the tax period (calendar year) to the tax authority at their place of residence. A tax return for the tax paid in connection with the application of the PSN is not submitted (Article 346.52 of the Code).

When applying PSN, there is no possibility of reducing the amount of tax by the amount of insurance premiums.

Individual entrepreneurs who use the simplified tax system “Income” and do not make payments to employees reduce the amount of tax for the tax period by paid insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in a fixed amount.

An individual entrepreneur who does not have employees and combines the simplified tax system and the personal tax system has the right to reduce the amount of tax paid in connection with the application of the simplified taxation system by the entire amount of insurance premiums paid for himself

Letter of the Ministry of Finance N 03-11-09/5130

If an individual entrepreneur combines the simplified tax system and the patent taxation system, then when determining the amount of income from sales for the purpose of complying with the monetary limit for the year, income under both of these special regimes is taken into account.

If an individual entrepreneur, a taxpayer of the simplified tax system, switches to the PSN during a calendar year, that is, combines the two specified special tax regimes, he is obliged to submit a tax return under the simplified taxation system, in which income is determined without taking into account income from business activities in respect of which the patent taxation system is applied .

In the event that an individual entrepreneur combines the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses and the personal income tax, then the amount of the minimum tax is calculated only from income received from business activities, in respect of which a simplified taxation system was applied without taking into account income from business activities , in respect of which the PSN was applied.

An individual entrepreneur who does not have employees and combines the simplified tax system and the personal tax system has the right to reduce the amount of tax paid in connection with the application of the simplified taxation system by the entire amount of insurance premiums paid for himself.

Payers of a single tax under the simplified tax system who have chosen the object of taxation “income minus expenses” calculate the minimum tax at the end of the year.

It is calculated for the tax period at the rate of one percent of income.

The obligation to remit the minimum tax arises when during the tax period the amount of the single tax (at a rate of 15%) is less than the amount of the calculated minimum tax.

Individual entrepreneurs using the simplified tax system, who have chosen “income” as the object of taxation and do not make payments to individuals, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the insurance contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund in a fixed amount.

An individual entrepreneur who combines the use of the simplified tax system and the patent system, and does not have employees, has the right to reduce the single tax paid under the simplified tax system by the entire amount of insurance contributions transferred for himself.

If an entrepreneur used a simplified system in a calendar year, and for some types of activities - a patent one, then at the end of the tax period he must submit a declaration under the simplified tax system. In this declaration, income is calculated separately from those for which the patent system is applied. The figure below discusses the requirements for the transition to the simplified tax system for individual entrepreneurs and LLCs, tax rates and the advantages and disadvantages of the special regime ⇓

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Restrictions	simplified tax system	PSN
Amount of income	Yes	Yes
Average number of employees	Yes	Yes
Residual value of fixed assets	Yes	No

When a taxpayer uses a simplified taxation system, it is his responsibility to track the amount of income in the reporting year. If it exceeds 60,000,000 rubles, the entrepreneur loses the right to the simplified tax system. In the quarter in which excesses were made, the taxpayer cannot calculate the tax using the simplified method.

If an entrepreneur combines both modes, then income will have to be determined separately for each of them. But as soon as the total income exceeds the established limit, the right to use the simplified tax system and the special tax system ceases.

For example, for 2020 the coefficient value was determined to be 1.329. Thus, the maximum simplified income limit in 2020 is 79,740,000 rubles (1.329 * 60000000). According to PSN, the amount of income is not indexed.

Example #1. In 2020, the entrepreneur applies the simplified tax system for two types of activities, and a patent was issued for one type in January. In the period from January 1 to September 1, 2020, income was received under the simplified tax system of 50,000,000 rubles, and under the PSN, 30,000,000 rubles.

Combining the simplified tax system and UTII - how to calculate taxes and submit reports

Tax reporting

The emergence of an additional tax regime will lead to an increase in the number of reports. In this case, their number increases significantly. Under the “simplified” system, it was enough for a businessman to submit a declaration once a year (clause 1 of Article 346.23 of the Tax Code of the Russian Federation) - before March 31 (for organizations) or until April 30 (for individual entrepreneurs).

And for UTII, the declaration is submitted quarterly, so 4 reports will be added for the year. They must be submitted by the 20th day of the month following each reporting quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

How to distribute income and expenses between special modes

Despite the fact that both systems belong to special regimes, the procedure for calculating the tax base is fundamentally different.

For the “simplified” tax base, the tax base is determined based on revenue and costs, or only on revenue (for the “Revenue” object). With imputation, actual revenues and expenses do not affect the tax calculation at all.

Therefore, in order to correctly calculate the “simplified” tax, you must allocate revenue and costs by areas of activity related to the simplified tax system. To do this, you need to keep separate records of income and expenses (clause 8 of Article 346.18 of the Tax Code of the Russian Federation). In addition, dividing income is also important for monitoring compliance with the revenue limit, which gives the right to apply the simplified tax system.

The easiest way is to separate income and expenses directly. To do this, it is enough to specify in the accounting policy which types of income or expenses relate to the simplified tax system and which to UTII.

Often costs cannot be directly allocated between tax regimes. For example, the rental of office space applies to the entire activity of the taxpayer. And the salaries of some employees (for example, accountants) cannot be tied to one of the business areas. Then costs must be distributed between types of activities in proportion to revenue (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).

How to distribute proceeds

Before allocating costs based on revenue, you need to calculate the total revenue for both modes. And this is not always easy to do.

Under the simplified tax system, revenue is determined “by payment,” that is, by the date of receipt of money for products (services), and the tax period is a year (Articles 346.17, 346.19 of the Tax Code of the Russian Federation). For UTII, the tax period is a quarter (Article 346.30 of the Tax Code of the Russian Federation), and the proceeds during “imputation” are not used at all for tax accounting.

The Tax Code of the Russian Federation does not establish a specific procedure for the distribution of revenue. Therefore, you need to be guided by the explanations of the Ministry of Finance. Officials say that with this combination option, it is necessary to keep records of all income “on payment” and on a cumulative basis from the beginning of the year (letter dated April 28, 2010 No. 03-11-11/121).

Cost Allocation Example

Let's assume that Gamma LLC is engaged in advertising placement and provides consultations. Advertising services have been transferred to UTII, and the simplified tax system is used for consultations. The organization received the following results for the 1st quarter of 2018:

Revenue from activities subject to the simplified tax system (consultations) - 8,000 thousand rubles;
Revenue from activities subject to UTII (advertising) - 2,000 thousand rubles;
The salary of employees engaged in consulting services (including insurance contributions) is 600 thousand rubles;
The salary of employees involved in advertising (including insurance contributions) is 400 thousand rubles;
Salary of management personnel (including insurance contributions) - 300 thousand rubles;
Rental of advertising structures - 200 thousand rubles;
Office rent - 100 thousand rubles.

Part of the costs is immediately divided “directly”: wages with accruals by type of activity and rental of advertising structures.

But management costs need to be distributed. Revenue from activities on the simplified tax system is 80% of the total amount, and from UTII - 20%.

We distribute direct costs by type of activity:

UTII pr = 400 + 200 = 600 thousand rubles (salary and rental of advertising structures)

STS pr = 600 thousand rubles (salary)

We distribute administrative expenses (salaries and office rent) in proportion to revenue:

UTII y = (100 + 300) × 20% = 80 thousand rubles

STS = (100 + 300) × 80% = 320 thousand rubles

Let's sum up the expenses by type of activity:

UTII total = 600 + 80 = 680 thousand rubles

STS total = 600 + 320 = 920 thousand rubles.

Revenue when combining modes is distributed “directly”, since each of them usually corresponds to a separate type of activity or object (for example, a store or a vehicle).

Expenses are divided in the same way, if possible. If costs cannot be directly allocated between modes, then they are distributed in proportion to revenue.