How can a SP switch to a patent if there is a desire to use this particular mode in work? It is quite simple to do this: a businessman needs to submit an application to the Federal Tax Service Inspectorate for the transition to this system. The only exceptions are those taxpayers who already apply a reduced rate, its size is 0%.
If you decide to switch to PSN, then take into account the features of the system. The application must be filed no later than 10 days before you plan to use the patent system.
An application for a permit is usually submitted at the moment when an individual entrepreneur is registered. Those businessmen who are going to organize a business in several directions, using the PNS, must acquire a permit for each type of activity. A patent will allow you to try your hand at business. Perhaps you will succeed, then you can develop the enterprise further.
If you are going to work at the place of residence, then submit an application to your Inspectorate of the Federal Tax Service. But quite often there are situations when an entrepreneur is registered in one city, and he is going to open his own business in another. In this case, he must apply to any IFTS for permission. Do not think that the document will have to wait very long. The term of its production is 5 days from the date of application.
The patent system has been offered to entrepreneurs since the beginning of 2013. It was created to make it easier to do business. The patent system was provided specifically for individual entrepreneurs, but businessmen can use this tax regime only if they are engaged in certain types of activities.
Please note that PNS operates only in the region where it was decided to introduce this system. The advantages of a patent include the fact that this taxation regime can be freely combined with other tax regimes.
PNS replaces several taxes. Individual entrepreneurs may not pay VAT and personal income tax. In addition, they may not pay the property tax.
The main advantage of the PNS is the convenience of its use. If you have acquired a permit, then you no longer need to go to the tax office. You do not have to file a tax return every year, because the potential income has already been calculated in advance. You do not need to pay taxes, all fees you pay when purchasing a permit. All you need to do is make your insurance premiums on time. That is why to start a business, when it is not yet clear whether the business will be successful, it is worth choosing a patent.
The following advantages of the patent system can be highlighted:
1. Even if you are going to pay in cash or use cards of payment systems, you do not need to use CCP. It is also possible not to keep accounting records.
2. The amount of tax is calculated by the Federal Tax Service Inspectorate, you only need to make a payment.
How to pay for a patent
A businessman who switched to PSN pays tax at the place of registration with the IFTS. If you have received permission, then you need to pay tax as follows:
1. The patent was issued for up to 6 months. Payment in full no later than the expiration date of the document.
2. The permit was obtained for a period of 6 months to 1 year. Pay 1/3 of the tax amount no later than 90 days after the document becomes valid. 2/3 of the amount must be paid no later than the date when the permit expires.
If you want to renew the patent for the next year, you need to submit an application to the Federal Tax Service Inspectorate by December 20 of the current year. For a patent, you must pay the amount to the details of the tax office in which you received it.
It is beneficial to use a patent, but its renewal must be done in a timely manner. If the patent was not paid on time, or the amount of payment was less than the due amount, the entrepreneur is deprived of the right to use it. In this case, the businessman again returns to using OSNO. He can use the PSN again only for the next calendar year. How to switch to a patent taxation system with OSNO? You can check this information in more detail in the IFTS.
When is the right to a patent lost? This situation occurs in the following cases:
1. If you use PSN, and at the beginning of the calendar year you received a total income of more than 60 million rubles. This takes into account all types of business activities.
2. If your company has an average number of employees exceeding 15 people. Again, all activities are counted.
How to switch to PSN
If we talk about the procedure for the transition to the patent taxation system, there are 2 options. The first assumes that you have already received an IP certificate. Then you only need to apply for the transition to PSN. In the case when an individual entrepreneur has not yet been issued, you need to register. Prepare a package of documents, then submit an application to the Federal Tax Service Inspectorate. You will be given a receipt in your hands, it will list the documents that the tax officer received from you.
In 5 working days, having a passport and a receipt in hand, you will receive a patent. The inspector will give you payment details. You can keep tax records by entering all the data in the entrepreneur's income book.
