Individual entrepreneurs have repeatedly complained that the tax legislation is "strangling" them, because not everyone can afford to give rather large sums to the state. And in 2013, a law was passed on the possibility of applying the patent taxation system, which makes life much easier for small companies, freeing them tons of reports and complex calculations.
PSN advantages
The uniqueness of the patent lies in the fact that thanks to it, the entrepreneur is relieved of the obligation to submit a bunch of reports, calculate taxes and keep multi-stage accounting. The inspector calculates the amount charged for a patent without the help of the applicant. It should be noted here that the amount of the fee does not depend on the income actually received by the individual entrepreneur. The inspector calculates the amount of the patent, taking into account the income received conditionally by the applicant.
An individual entrepreneur who has filed a patent is exempt from accounting, which means that he does not need to fill out forms, develop forms, and draw up primary documentation. But there is a condition according to which he must carry out accounting of income. In addition, the maintenance of personnel documents is a prerequisite.
The tax regime is very convenient for those people who work seasonally. What is the convenience? Let's say a businessman plans to do business during the summer months. He can designate his right to use the patent in the period from May 01, 2018 to September 30, 2018, that is, he does not have to buy out the patent for a year.
Another indisputable advantage of using the PSN is the more loyal insurance premiums charged by the funds. For example, under the STS, the manager transfers to the funds 30% of the salaries of his employees, and under the STS - only 20%.
Individual entrepreneurs at PSN can do without online cash desks, but only until July 01, 2019. This does not apply to retail businesses and catering services.
PSN requirements
An important condition for obtaining a patent is to determine the entrepreneur's annual income - he should not exceed 60 million rubles. In addition, the inspectorate closely monitors the average number of employees (no more than 15 people).
But not all lines of business can fall under a convenient tax regime. Article 346.43 of the Tax Code of the Russian Federation tells about the areas in respect of which a patent can be applied. But what about those who have several activity codes indicated in the extract from the USRIP? Let's say IE Yakovlev is looking after children in his children's center. In parallel, he sells creative material. He receives a patent for activities related to children. And for retail, he reports on UTII.
Sometimes entrepreneurs are engaged in different activities, but suitable for the PSN. What to do in this case? And here you will have to submit documents for several patents, and you will have to pay for each one.
To apply for a patent, an entrepreneur must submit an application in form 26.5-1 to the Federal Tax Service Inspectorate at the place of residence. The application can be taken personally, or it can be sent by mail with a list of attachments or provided through EDF operators. After 5 working days, the businessman must receive a tax decision. To declare your desire to continue using the PSN, you need to contact the inspectorate before December 20 of this year.
How to calculate PSN
When calculating the cost of a patent, take into account the activity code, area of residence and the duration of the tax regime. The formula uses a rate of 6%. If an entrepreneur has declared his desire to use the regime within 12 months, he must make two payments to the budget. 1/3 of the tax will need to be paid within 90 days after submitting the application, the rest must be paid before the end of the regime.
Let's look at an example. IE Yakovlev is registered in the city of Nakhodka. The entrepreneur created a children's center where he looks after children. He got 3 people to work. The inspector calculated that the potential income is 197,400 rubles per year. From this it follows that the amount of tax from Yakovlev will be 197,400 * 6% = 11,844 rubles. The first payment is 3948 rubles, the second is 7896 rubles. If the patent is not paid on time, the individual entrepreneur will lose the right to apply it.
