UTII (or "imputation") attracts entrepreneurs by the fact that there is no need to keep records, and the taxable base does not depend on the amount of income actually received. Since 2013, its use has been voluntary.
It is necessary
- - application in the form of ENVD-1 for organizations;
- - application in the form of ENVD-2 for individual entrepreneurs.
Instructions
Step 1
UTII can be applied by not every company and not in all regions. The legislation contains a limited range of trading companies and a list of services that can be transferred to UTII. Among the activities suitable for "imputation" are household, veterinary, motor transport and advertising services, parking lots, catering, retail, etc. Thus, in order to switch to UTII, you need to start dealing with any of the listed areas.
Step 2
If you decide that UTII is the optimal tax regime for you, you need to assess the compliance of your own business with the established criteria. Large taxpayers with more than 100 employees, as well as companies with participation of other organizations at least 25%, cannot switch to imputation. In this case, the income of the company can be any. Restrictions are also imposed on certain types of activities - catering in educational and medical institutions, as well as on companies that lease gas stations.
Step 3
For registration as a payer of UTII, individual entrepreneurs must submit an application in the form of UTII-2, and organizations - UTII-1. You can always download current forms on the FTS website. When submitting an application, you will need to present your passport, no other documents are required. The application can be submitted in person or sent by mail.
Step 4
Registration must be carried out within 5 working days after the start of activities that fall under UTII. The date specified in the application will become the initial one in the certificate of registration as an UTII payer. The registration procedure itself lasts 5 working days.
Step 5
If a taxpayer is already registered as a UTII payer on one basis and has begun to engage in a new direction of activity, then he must register for each of the grounds. For example, an LLC has several outlets for the sale of building materials and decided to open a division that will deal with the renovation of apartments. It is already registered with UTII for retail trade, now it needs to register for consumer services, because they have different rates for calculating the tax base and different ratios.
Step 6
You need to register as a UTII payer at the Federal Tax Service at the place of business. With regard to retail trade (for example, services for the delivery of pizza or meals to the office), this must be done at the location of the organization or the IP registration address.
