Patent for cargo transportation for individual entrepreneurs 2020 Moscow. ladyjurnal.ru

Individual entrepreneur on a patent: is a cash register needed in 2020 - 2020

sale of newspapers and magazines;
sale of securities;
sale of travel documents by the driver or conductor in the vehicle cabin;
providing meals to students and employees of educational organizations (“you don’t serve anyone from the street”);
peddling trade in passenger carriages of trains;
sale of ice cream and soft drinks on tap at kiosks;
trade from tank trucks;
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
shoe repair and painting;
production and repair of keys;
nanny services;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at train stations;
leasing by an individual entrepreneur of residential premises owned by this individual entrepreneur;
pharmacy organizations located in medical and obstetric centers located in rural areas;
provision of services for conducting religious rites and ceremonies, as well as for the sale of objects of religious worship in religious buildings and structures and in the territories related to them.

You are not required to use the cash register for the foreseeable future. the changes of 2020 and 2020 will not affect you either. But, if you need to issue something to the client instead of checks or for maintaining internal reporting, then you can purchase a private printing machine: a check printing machine that does not need to be registered with the tax office. Also, you are not obliged to give the client any papers confirming the purchase of a service or product, or even at his request.

How to calculate the cost of a patent for an individual entrepreneur

One of the tax regimes that is perfect for small, ultra-small and seasonal businesses is the patent tax system (PTS). You buy a patent, which frees you from the obligation to pay VAT and personal income tax, fill out tax returns and spend money on an accountant. You can find out how much a patent will cost by using the calculator for calculating the cost of a patent for individual entrepreneurs in 2020, at the end of our material.

Those who want to independently calculate a patent need to find a table of basic income under the patent taxation system for 2020 for the subject of the federation in which business activities are carried out, find out the basic income (BI) for the type of activity of interest and multiply it by 6%. If you are going to buy a patent for less than a year, you need to divide the database by 12 and multiply by the number of months for which the patent was issued, and multiply the resulting amount by 6%.

Online cash register for individual entrepreneurs with a patent in 2020–2020

Initially, individual entrepreneurs who sold beer installed cash register systems from March 31, 2020. But then the government adopted law No. 278-FZ dated July 29, 2020. Now, to determine the timing of installing an online cash register, entrepreneurs are guided by 54-FZ. This means that the patent is transferred to the CCP as we described above - in 2020 and 2020.

KKM does not put individual entrepreneurs on a patent, which operate in hard-to-reach settlements. And if an entrepreneur works in an area without communications, he buys an online cash register, but does not sign an agreement with the OFD and does not transfer the data to the tax office. Lists of such settlements are compiled by local administrations.

Who is PSN suitable for?

If an entrepreneur works on a patent taxation system, then companies working with VAT may refuse to cooperate with him. Therefore, this must be taken into account when choosing a tax system. It would be most appropriate to choose this taxation system for the following companies providing cargo transportation services:

entrepreneurs who are just starting their activities in the field of cargo transportation have a small number of employees and a fleet of no more than 3 vehicles;
a person who is the only driver with one truck;
firms that check a new service to see whether it will be in demand or not (so as not to change the statutory documents).

https://youtu.be/ZXtycF0dETM

If companies belong to the category of medium and large businesses, then this system will no longer be suitable for them. This is due to the fact that most manufacturers work with VAT. In addition, it may be necessary to transport cargo across the border, and a patent in this case will not be enough.

https://youtu.be/Nu_89uNwhkU

The cost of a patent for an individual entrepreneur in 2020: cargo transportation, services, trade

This formula is only valid if the contribution privilege is issued for 12 months. If a person wants to receive a short-term option (for example, for 4 months), then for this the tax base is divided by 12 and multiplied by 4. The resulting amount is inserted into the original formula.

Interesting to read: Application for change of passport when changing surname

Independent calculations are made if the businessman wants to check the accuracy of the data obtained on the calculator of the Federal Tax Service portal. However, electronic calculations on the tax service website will eliminate the need to look up the amounts of expected profits in local legal acts.

Patent for cargo transportation for individual entrepreneurs 2020 Moscow

You don't have to use a cash register. (So far, the only tax regime for Moscow that allows you to work without a cash register, since UTII is not applied in the territory of the city of Moscow). The rule is valid until mid-2020. From now on, all entrepreneurs, even those using special regimes, will be required to use new online cash registers. Even now, if a Patent is used to provide household services, the same rule applies as for UTII, i.e. you need to use either BSO - strict reporting forms, or a cash register.

Patent for cargo transportation for individual entrepreneurs 2020 - the cost of this document is determined based on the provisions of regional and federal legislation. What are the specifics of determining the amount of tax on PSN if an individual entrepreneur is engaged in cargo transportation?

Types of activities for individual entrepreneurs on a patent in 2020

For example, for activities related to furniture, there are as many as three different patents: manufacturing; repair; other manufacturing and repair services. In practice, these types of activities are difficult to separate, so legislators may not have been able to “split” this area so much. If an individual furniture maker issues three patents at once, then he will pay quite a large tax.

Be a registered individual entrepreneur for the first time after the publication of Law No. 48/2020-OZ. The fact that an individual already had the status of an entrepreneur is checked by the Federal Tax Service, so it is impossible to deregister and register again.
Submit a patent application along with documents for registration of individual entrepreneurs.
Select one of the types of activities that are subject to a zero rate (see table below).

Removal from the register

Deregistration of an individual entrepreneur using PSN occurs within 5 days

from the date of expiration of the patent (if there are several patents, then after the expiration of all patents).

If an individual entrepreneur has lost the right to use PSN and ceased the activity in respect of which it was applied, then deregistration occurs within 5 days

from the date of filing
an application
for loss of right or termination of activity with the tax service.

Note

: the date of deregistration is considered to be the date of transition of the individual entrepreneur to the general taxation regime or the date of termination of the activity in respect of which the PSN was applied.

How to open an individual entrepreneur for cargo transportation in 2020 step by step instructions

At the time of registration, the entrepreneur must inform about the chosen taxation system, otherwise the OSN will be “automatically” applied. An entrepreneur engaged in cargo transportation should think in advance about which taxation system to choose for convenience and benefit.

The patent is valid only within the region of registration. However, if the individual entrepreneur is engaged in intercity transportation and the contract with the client was concluded in the region of registration, and in another region there is only the final destination of the trip, there is no need to purchase a patent in another region.

Interesting to read: Reporting schedule for individual entrepreneurs in 2020

Patent application for individual entrepreneurs: sample 2020

Save time. No need to submit annual reports. That is, all accounting can be reduced to keeping a book of income, and in the free time you can calmly work and develop your business project.
Less responsibility. The cost of a patent is calculated by the tax office itself, so the possibility of the taxpayer making mistakes is eliminated.
Saving money. Individual entrepreneurs are exempt from paying personal income tax, VAT, and property taxes to the budget.
Loyal requirements. An individual entrepreneur can sell goods or services without a cash register.
Flexible terms. It is possible to obtain a patent for any period, from a month to a year.

Not all private business entities can obtain a patent, which is a significant disadvantage. whose type of activity is subject to patent taxation will be able to take advantage of the innovation system . These are entrepreneurs whose activities are based on retail trade, catering, cargo transportation and other types of small business.

Patent validity period and tax calculation.

“Novgorod Bargaining” (fragment), A. M. Vasnetsov, 1909.

Look at the figures of two Hanseatic merchants in the middle ground. Unlike modern entrepreneurs, not everyone could trade with foreigners, but only those who bought a kind of patent - a “privilege from the city.”

In the new Chapter 26.5 of the Tax Code, the timing of tax payment is made dependent on the validity period of the patent. When a patent is received for a period of 6 months to a calendar year, tax payment is determined by two deadlines: in the amount of a third of the amount, the tax is paid no later than 25 calendar days after the patent begins to be valid, and in the amount of two thirds no later than 30 calendar days before the end of the tax period. If the period for which an individual entrepreneur received a patent is less than 6 months, then the tax is paid in the full amount no later than 25 calendar days after the patent begins to be valid.

Separately, we note that with an annual patent, two-thirds of the tax amount must be paid before the expiration of the patent itself. There is a difference from the current situation, when payment is made no later than 25 calendar days from the date of expiration of the patent.

Choosing a taxation system for individual entrepreneurs engaged in cargo transportation

There are no restrictions on the number of vehicles or the volume of revenue.
Possibility to provide services for organizations or individual entrepreneurs using special taxation system with VAT payment. The absence of restrictions on standards for freight transportation services is often used by enterprises to reduce the tax burden.

Possibility to apply one of two simplified accounting schemes - “income” or “income minus expenses”. The change of type is carried out from the beginning of the new tax period. Which form is better to choose and how much you need to pay to the budget is determined in the course of practical activities.
The minimum number of required accounting forms.
Possibility of tax reduction if assessed contributions to the Pension Fund are paid.

When is it possible to switch to PSN?

Let's consider the transition conditions and existing restrictions in the form of a table:

PSN is possible	PSN is not possible
Form of commercial activity – individual entrepreneur	Form of commercial activity – LLC,
The type of activity of an entrepreneur is permitted for PSN by Article 346 of the Tax Code. Lists are published by each region separately and are constantly updated	The sales area exceeds 50 square meters
Total annual income no more than 60 million rubles	The entrepreneur has more than fifteen employees (at all locations in total)

New patent application form for 2020

Fill out a patent application in our Simplified 24/7 . It prepares documents and reports in one click. Take a trial access to the program. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week.

Before submitting an application to switch to PSN, you need to check whether an individual entrepreneur has the right to apply it. First of all, you should make sure that the type of activity of the individual entrepreneur is indicated in clause 2 of Art. 346.43 Tax Code of the Russian Federation. It is important that this type of activity is not carried out within the framework of a simple partnership agreement or trust management of property.

Frequently asked questions about the use of PSN

What happens if an individual entrepreneur who used both the simplified tax system and the PSN loses the right to apply the patent?

There are currently 2 points of view on this issue. One part of the letters from the financial department (for example, dated 03/18/2013 No. 03-11-12/33) indicates that if the right to a patent is lost, with the simultaneous application of the PSN and the simplified tax system, the individual entrepreneur remains on the simplified tax system for all types of activities, since the combination of simplified taxation system and OSNO is not allowed. But this is only possible if the reason for the loss of the right to a patent was not an excess of income in excess of 60 million rubles.

Another part of the letters (dated January 30, 2020 No. 03-11-12/3558, dated December 3, 2013 No. GD-4-3/21548) indicates that the activities for which the individual entrepreneur used PSN are transferred to OSNO , and the rest remains simplified.

In practice, the tax authority most often takes the second position and transfers the activity for which the right to a patent was lost to OSNO, despite the parallel application by the entrepreneur of the simplified procedure.

Is it possible to apply for a patent from the middle of the month?

An application for a patent can be submitted on any day of the month, but it must be remembered that this must be done no later than 10 days before the start of the “patent” activity.” If the application is submitted on June 11, then the activity must begin no earlier than June 26. The application itself must indicate the start date of the patent. If, for example, we set the start date of the patent as June 25 and the patent term, for example, 6 months, then the expiration date will be December 25.

Is it possible to switch from the simplified tax system to the PSN in the middle of the year?

It all depends on what types of activities the individual entrepreneur wants to switch to PSN.

If an individual entrepreneur switches to a patent for certain (not all) types of activities, then he can submit an application for the use of PSN at any time during the year.

If an individual entrepreneur carries out one type of activity and intends to switch from the simplified tax system to a patent, then the opinion of the Ministry of Finance is divided. One part of the letters (for example, dated September 19, 2014 N ГД-4-3/ [email protected] ) states that the transfer of all activities from the simplified tax system to the new taxation regime is allowed only from the new calendar year. At the same time, before January 15 of the new year, the individual entrepreneur must notify the tax authority of the termination of the application of the simplified tax system. Another part of the letters (in particular, dated May 16, 2013 N 03-11-09/17358) says that when applying a simplified taxation system and carrying out only one type of activity in one subject of the Russian Federation, an individual entrepreneur has the right to switch to this type of activity on the PSNO, while remaining on the simplified taxation system.

In connection with the current ambiguous situation, when completely switching from the simplified tax system to the PSN, it is recommended to request clarification from the tax authority regarding the procedure for switching to a patent within a year.

What to do if during the validity of the patent the number of employees increased (new objects of trade appeared, etc.)?

If an individual entrepreneur, during the validity period of the patent, has increased the number of physical indicators of conducting business activities in respect of which this taxpayer applies the patent taxation system (for example, new trade or public catering facilities have appeared, the number of employees has increased, etc.), then the received patent will be valid only in relation to the objects (number of employees) specified in the patent

With regard to income received from business activities related to the use of objects (employees) not specified in the patent he previously received, an individual entrepreneur has the right, no later than 10 days before the date of commencement of business activities with new indicators, to apply for a new patent, or switch to a general or simplified taxation system in relation to the specified income. That is, if during the validity of the patent the individual entrepreneur hired new employees, separately for them, it is necessary to obtain a new patent, and no earlier than 10 days before starting work with them. If this is not done and new employees start working while the old patent is valid, the tax authority will regard this as an underestimation of performance indicators under the old patent, which, in turn, threatens problems with fiscal authorities. The tax authority has the right to request an explanation from the taxpayer regarding this fact.

Also, if a new patent for these employees is not received within the prescribed period, the individual entrepreneur will be automatically transferred to the general taxation system, which will entail the need to clarify their tax obligations and submit tax returns provided for by this taxation system.

Should individual entrepreneurs on PSN pay a trading fee?

Individual entrepreneurs using PSN do not have to pay a trading fee.

To obtain a patent in a region in which an individual entrepreneur is not registered, do I need to obtain temporary registration or open an office?

There is no direct indication in the legislation that an individual entrepreneur must have a registration or office at the place of business.

This is what the Tax Code of the Russian Federation says (clause 2 of Article 346.45):

“An individual entrepreneur submits personally or through a representative, sends in the form of a postal item with a list of attachments or transmits in electronic form via telecommunication channels, an application for a patent to the tax authority at the place of residence, no later than 10 days before the individual entrepreneur begins to apply the patent tax system, except for the case provided for in paragraph two of this paragraph.

If an individual entrepreneur plans to carry out business activities on the basis of a patent in a constituent entity of the Russian Federation in which he is not registered

, at the tax authority at the place of residence or as a taxpayer applying the patent taxation system, the specified application is submitted to any territorial tax authority of this subject of the Russian Federation at the choice of the individual entrepreneur. The Tax Code of the Russian Federation does not establish any other requirements and documents for registering and obtaining a patent.

These grounds are not listed in the reasons for refusal to issue a patent (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

The grounds for refusal by the tax authority to issue a patent to an individual entrepreneur are:

Inconsistency in the application for a patent of the type of entrepreneurial activity with the list of types of entrepreneurial activity for which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation in accordance with Article 346.43 of the Tax Code of the Russian Federation.
Indication of the validity period of a patent that does not comply with paragraph 5 of this article;
Violation of the conditions for the transition to a patent taxation system established by paragraph two of paragraph 8 of this article.
The presence of arrears of tax payable in connection with the application of the PSN.
Failure to complete required fields in a patent application.

There is no need to deregister at your place of residence. An individual entrepreneur may be registered with several Federal Tax Service Inspectors at the place where the patent was obtained. This is directly stated in paragraph 1 of Art. 346.45 Tax Code of the Russian Federation:

“An individual entrepreneur has the right to obtain several patents.”

Calculation of the cost of a Patent for an individual entrepreneur for 2020 - online calculator examples

PSN - patent taxation system - is one of the special regimes invented to make the life of an entrepreneur easier, when many different taxes are replaced by a single contribution. The calculation of VAT, property and income taxes is replaced by a fixed monthly rate.

No one is forcing you to switch to the patent system - everything happens on a voluntary basis.
It is possible to purchase a patent for any period and from any date - from 1 to 12 months within one year, which is especially convenient for seasonal and temporary activities.
The cost of a patent is calculated in advance for the entire period and does not depend on revenue.
If an individual entrepreneur is registered for the first time, and its field is scientific, industrial or social, a period of “tax holiday” is possible when the tax rate will be zero.
Reduced rates on insurance premiums for workers.
There is no need to purchase a cash register, file a tax return, or hire an accountant.

18 Jan 2020 uristland 650
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Tax accounting and reporting

Accounting for income received

When using PSN, an entrepreneur must keep a book of income received (KUDiR), and for each patent received it is necessary to keep a separate book of income.

Tax return

There is no need to file a tax return under the patent tax system

Accounting and reporting

Individual entrepreneurs using PSN are not required to submit financial statements and keep records.

Reporting for employees

They rent only to individual entrepreneurs who have employees.

Read more about reporting for employees here.

Cash discipline

Individual entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) can comply with simplified rules of cash discipline. They are not required to fill out incoming and outgoing orders, maintain a cash book, or set revenue limits. They only need to generate documents for the payment of wages (payroll and pay slips).

Additional reporting

Carrying out certain types of activities, as well as owning certain property, requires paying additional taxes and maintaining records.

Read more about additional taxes for individual entrepreneurs here.