How much to pay individual tax on imputation. How to reduce the tax burden on the “imputed”

In order to maintain favorable conditions for small businesses, UTII has been extended at the legislative level until 2021, although several years ago it was planned to terminate this special regime. The Government of the Russian Federation is constantly making changes to the procedure for calculating mandatory payments and preparing reports, so it is necessary to monitor new information in order to avoid violations and know what taxes must be paid in 2019.

The single tax on imputed income is a special regime provided for a limited range of entrepreneurial activities.

The calculation is based on the amount of revenue established by law for each type of business, which does not depend on the actual amount of revenue.

Has the meaning:

• footage of the room;
• number of employees;
• territorial affiliation of the business entity.

Since 2013, a merchant can independently decide whether to use the “imposed” regime or any other. Until this time, when carrying out the type of activity specified in the law, the use of UTII was inevitable. If an entrepreneur simultaneously carries out several types of transactions, he has the right to choose different taxation regimes.

A special system relieves individual entrepreneurs from a number of mandatory payments:

• VAT (except for export transactions);
• personal income tax;
• property tax (except for objects calculated based on the cadastral value).

The use of UTII is beneficial for entrepreneurs with large revenues in a small area, but a low level of profit. For example, in a retail pavilion selling basic food products and cigarettes, the markup is only 5-10%. Another convenience of the simplified mode is minimal reporting and optional accounting.

Every entrepreneur, before settling on any tax payment system, tries to choose an acceptable combination of parameters for his business.

The advantages of “imputation” over other modes are:

1. The UTII legislation does not limit entrepreneurs by income level, since the amount of the budget obligation depends on physical factors, not financial ones.
2. If some individual entrepreneur operations fall under the imputed system, but others do not, then you can keep separate records and optimize the tax burden.
3. Thanks to the allowed deductions, there is a possibility of reducing UTII to zero.
4. There are many parameters involved in the calculation that can be used in various ways to legally reduce your payment.
5. Accounting is not necessary for all categories of entrepreneurs. An individual entrepreneur who works independently submits only quarterly declarations to the Federal Tax Service.
6. The single tax on imputed income partially exempts from other fees.
7. For businessmen who receive individual entrepreneur status for the first time, local authorities negotiate a preferential UTII rate.

The disadvantages of the special imputed regime include the need to pay taxes, even if the activity is unprofitable or not conducted at all.

The legislation defines a list of types of transactions for which UTII tax is applied for all individual entrepreneurs in 2019:

The final decision on which activities are subject to a single imputed tax for individual entrepreneurs is made by the local administration, focusing on the specifics of the region. The entire list can be selected, or several positions, or none, as is done in Moscow.

In addition to the suitable type of business activity, the entrepreneur must meet the following criteria:

1. The number of employees is less than 100 people.
2. Does not rent premises or space at an auto or gas filling station.
3. Does not work under a power of attorney regarding the use of property.

If the municipal authorities establish a trade duty, then entrepreneurs are deprived of the right to choose UTII in the relevant field of activity.

The single tax on imputed income in 2019 for individual entrepreneurs has not undergone significant changes; the main reforms relate to cash registers:

Changes have also been made to the amount and timing of payment of insurance fees for individual entrepreneurs. Fixed contributions “for yourself”, which were previously calculated as a percentage of the minimum wage, are now established in the Tax Code of the Russian Federation.

In 2019 their size is:

• for OPS - 26,545 rubles;
• for compulsory medical insurance - 5,840 rubles.

If the annual imputed income turns out to be more than 300,000 rubles, then the maximum contribution of 1% of the excess is determined according to the new rules. Until 2019, the maximum payment in the OPS could be: minimum wage x 12 x 8 x 0.26. Now there is no link to the minimum salary, the calculation has been simplified: 26,545 x 8 = 212,360 rubles.

For individual entrepreneurs on UTII in 2019, the pension fund and social security tax on employee salaries can be reduced by increasing the annual income limit:

• The maximum payroll of an employee for applying the base rate for compulsory pension insurance is 1,021,000 rubles. Anything higher is subject to a 10% tax;
• The salary limit for contributions to OSS is 815,000 rubles.

Reporting on the single tax on imputed income in 2019 is submitted using the same forms as in 2017. Changes in the declaration are expected in connection with the use of deductions for expenses at online cash registers.

The tax on imputed income in 2019 for individual entrepreneurs is determined according to the old rules. To do this, use the following parameters, which are multiplied among themselves:

UTII = OD x F x K1 x K2 x T

Decoding of indicators:

1. Basic yield (BP). The Tax Code of the Russian Federation establishes a fixed amount for each type of activity.
2. Physical parameter (F). The number of employees, the number of places or facilities used, and the square footage are used.
3. Deflator coefficient (K1). Enshrined in law, in 2019 it is 1.868.
4. Corrective index (K2). Regional authorities use this multiplier to reduce the burden on businesses of certain categories of payers.
5. Tariff (T). Can be changed by municipal decision in the range of 7.5%-15%. The rate of tax due on UTII in 2019 for individual entrepreneurs is 15% everywhere.

The calculation is carried out quarterly, for which the indicators for each month are inserted into the formula, and the resulting amounts are added up.

For example: an individual entrepreneur sells products in a pavilion with a hall of 10 square meters. m., hired 2 implementers. Physical criterion - area, basic yield - 1800, municipal coefficient - 1.

UTII for 1 month = 1800 x 10 x 1.868 x 1 x 0.15 = 5044 rub.

Since the indicators do not change during the quarter, this amount can be multiplied by 3. It turns out 5044 rubles. x 3 = 15,132 rub.

If in any period the activity was not carried out continuously, then the calculation is carried out for the actual time, for which the amount is divided by the calendar days of the month and multiplied by those actually worked. For example, an individual entrepreneur was registered on August 14, then UTII = (1800 x 10 x 1.868 x 1 x 0.15) / 31 x 18 = 2929 rubles.

If a merchant is engaged in more than one type of transaction, then permitted deductions from the single tax on imputed income are made only after summing up the total liability.

In order to justify the use of a physical indicator to the tax inspectorate, it is necessary to have supporting documents, such as contracts, passports, extracts, time sheets. The obligation to keep records does not apply to income and expenses.

The number of employees to be substituted into the formula is determined by the total for the month. If people were fired or hired in the middle of the period, they are still included in the performance indicator.

The law provides for a reduction in obligations to pay to the budget for UTII.

Until 2019, there was 1 type of deduction; with the beginning of the cash payment reform, another type was added:

1. Contributions paid for the entrepreneur himself and for hired employees.
2. Expenses for the acquisition and implementation of online cash registers.

A businessman is obliged to annually pay the fees established by law for compulsory medical insurance and compulsory medical insurance until December 31. The total amount is large, it is convenient to split it into parts, especially since the quarterly single tax on imputed income is reduced by contributions transferred in the same period. In a situation where the payment was made before submitting the declaration, it can also be included in the calculation.

An entrepreneur without hired employees reduces UTII by the amount of transfers in full.

An individual entrepreneur with “imputed” employees, who pays taxes and mandatory payments on earnings in 2019, has the right to reduce UTII for the quarter in the amount of 50% of the transferred contributions both for himself and for his employees.

The following fees are taken into account:

• for mandatory pension insurance, including an additional payment of 1% on excess income of 300,000 rubles;
• for compulsory social insurance;
• on compulsory medical insurance;
• for injuries.

Expenses through online cash registers can reduce UTII by up to 18,000 rubles. for each installed device, if these costs were not included in the calculations under other taxation regimes.

For example:

The individual entrepreneur from the explanation above paid contributions in the quarter for earnings of 12,000 rubles. and for yourself - 5,000 rubles, total - 17,000 rubles.

Amount of UTII for 3 months = 15,132 rubles.

Allowable tax reduction = RUB 17,000. x 0.5 = 8,500 rub.

UTII to be transferred for the quarter = 15,132 rubles. - 8,500 rub. = 6,632 rub.

To test yourself with complex calculations, you can use online calculators on websites that provide business consulting services.

You need to submit your UTII declaration and pay tax 4 times a year at the end of each quarter. Cutoff dates:

• for reports for 2019 - the 20th day of the next month;
• for the transfer of a single imputed tax - the 25th day after the end of the quarter.

If the deadline is a non-working day, then you can submit a declaration or pay the budget the next day. The penalty for late or non-payment of the single tax on imputed income is 20%. If a deliberate violation is detected, the rate increases by 2 times. At the same time, a penalty is charged for each day of delay.

Fixed contributions for compulsory health insurance and compulsory health insurance must be paid by the entrepreneur on the “imputation” by December 31, 2018. During the year, it is not prohibited to split the amounts in any parts. If an individual entrepreneur received an income of more than 300,000 rubles in 2017, then he is obliged to pay an insurance pension fee in the amount of 1% of the excess amount until July 1, 2018.

For an entrepreneur on a single imputed tax with employees, there are a number of mandatory reports and payments related to the need to pay earnings.

You need to submit to the Federal Tax Service:

1. Annual information on the average number of employees. Deadline - until January 20.
2. Form 2-NDFL for each individual employee. Submitted once before April 1st.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include fees for injuries. Deadline: 30 days after the end of the quarter.

The following are available for rent at PF:

1. Annual form SZV-STAZH until March 1.
2. Monthly report SZV-M until the 15th of the next month.

Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in Form 4-FSS by the 25th or 20th of the next month, depending on the electronic or regular type of submission.

You can obtain the right to pay imputed tax for individual entrepreneurs in 2019 in the following way:

Registration is carried out by the Federal Tax Service at the individual entrepreneur’s registration address, if the transactions subject to single tax on imputed income are:

• delivery or peddling trade;
• cargo and passenger movements;
• application of advertising information on transport.

In all other cases, you must contact the inspectorate in whose coverage area the entrepreneur operates.

To register an individual entrepreneur, you need to fill out an application in the UTII-2 form, where you indicate the following information:

1. Individual tax number (TIN) of the payer.
2. Federal Tax Service code where information is submitted.
3. Last name, first name, patronymic of the applicant.
4. OGRNIP.
5. Start date of work on a single imputed tax.
6. Types of activities with codes and addresses of implementation.

An entrepreneur has the right to submit an application personally or through an authorized person.

In the second case, it is necessary to obtain a notarized power of attorney to represent interests and attach it to the form. The Federal Tax Service issues a document on registration of individual entrepreneurs 5 days after completing the application.

The UTII regime is allowed to be used simultaneously with other systems - simplified tax system, patent, OSNO, unified agricultural tax.

The main condition is that you cannot use different types of taxation for one category of transactions.

If an individual entrepreneur works for UTII and wants to conduct further operations on the same system, it is necessary to submit an application as during initial registration. The transition from other modes is possible only from January 1. Therefore, sometimes it is easier to liquidate an individual entrepreneur and immediately open a new one with the necessary system.

To deregister a single imputed tax payer, the UTII-4 form is submitted within 5 days from the moment the activity ceases to meet the criteria or for the following reasons:

• transition to another system;
• closure of IP.

The Federal Tax Service has 5 working days to terminate registration. To choose a different mode, an individual entrepreneur must submit an application from the beginning of the calendar year, otherwise the general system is applied by default.

Individual entrepreneurs who work for UTII must know how to correctly calculate the amount of tax payable to the budget. Let's determine what rules apply in 2019.

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Many individual entrepreneurs choose a taxation system such as UTII. This mode is suitable only for certain types of activities that are mentioned in regulatory documents.

And you should know that it may not be used in every territorial district of Russia. But entrepreneurs are confident that they will receive a good income using imputation.

Tax calculations are made taking into account not actual revenue, but approximate indicators, which are called imputed. But how to correctly calculate the amount to be paid yourself?

Basic moments

Every legal entity and entrepreneurs who have their own business must make contributions from the proceeds to the state treasury.

Taxes and fees are paid. But everyone has the right to choose the optimal payment scheme for themselves.

Organizations and entrepreneurs have the right to operate under one of the existing tax regimes.

What it is

The taxation system is a set of taxes and fees that are levied in accordance with the law. The foundations of the systems that are valid now were laid back in 1992.

After the adoption of several regulatory documents. According to the chosen taxation system, a person must pay funds from the profit he receives to the treasury.

If you choose the mode wisely, you can pay less than the amount.

The tax is established when determining the payer and the elements of taxation:

• object in the form of profit or other characteristics;
• tax bases;
• tax period;
• tax rate;
• rules for calculating tax payments;
• rules and deadlines for paying the required amount.

What are the tax systems?

There are several taxation systems in the Russian Federation:

Features of the modes:

Criterion	When simplified	UTII	Unified agricultural tax	Patent	BASIC
What is taxable	Income or income minus expenses	Imputed profit of the payer	Profit that is reduced by costs	Profit that can be earned in a year	For income tax – income that is reduced by costs According to personal income tax – profit received by a citizen For VAT – profit from sales
Taxable period	Year	Payment is made quarterly	Year	Year or period during which the patent is valid	Year or quarter (depending on the type of payment)
Bid	Up to 6% under simplified taxation system Income up to 15 – simplified taxation system Income minus expenses	15 percent	6 percent	6 percent	Income tax – from 0 to 30% Personal income tax – 13 – 30% – 0, 10, 18% – 2,2%

Normative base

The nuances of using UTII are spelled out in. It is important to know what exactly may be the payer of this tax.

Legal entities and individual entrepreneurs have this right, except for those who fall into the following categories:

• very large taxpayer;
• an entity that provides catering services in a general education or medical institution;
• a company that is an equity participant in a third-party entity and the share is more than 25%;
• a company with more than 100 employees;
• , that he leased out a gas station, a gas station.

How to calculate UTII tax for individual entrepreneurs in 2019

The legislation of the Russian Federation stipulates all the rules for calculating the UTII tax. What should you know?

When do you need to pay?

The amount of tax that will be calculated by the payer must be paid before the 25th day of the first month after the end of the tax period.

This requirement has been established. The deadline for payment may be a non-working day. Then the funds are transferred to the treasury on the next business day ().

We will indicate when you need to pay UTII in 2019:

Payment is made according to the details of the tax service in the region where the entrepreneur operates. And it must be registered as an imputation payer.

But there are several types of activities to which this rule does not apply. This applies to:

• delivery and distribution trade;
• advertising on transport;
• provision of passenger and cargo transportation.

Individual entrepreneurs who engage in such activities do not have to register at their place of business. The tax is paid according to the location of the main office.

If tax payment is not made on time, the entrepreneur will be brought to justice. Maybe:

For each day of delay in payment, and is charged.

Calculation procedure

The advantage of imputation is the ease of accounting for each physical indicator. It is not difficult to calculate the payment amount when compared with other tax regimes.

Use this formula:
To determine the tax base (the amount of imputed profit), use the following formula:

Almost every indicator is established by legislative acts. The size of the basic profitability for any type of business activity is stated in.

Video: example of calculating UTII trade for individual entrepreneurs

For example, for cargo transportation it is 6 thousand, and for retail sales - 4.5 thousand. The value of the physical indicator can be seen in the second column of the table of the same article.

For example, if the activity involves the provision of household services, then the number of employees and the entrepreneur himself are taken into account.

Physical indicator - number of employees, area of ​​sales floors, number of places for trading, etc. The physical indicator is included in whole units.

If the indicator is less than 0.5, then it is not taken into account, but if it is more, it is rounded to 1. The following coefficients are also used in calculations:

Deflator coefficient K1	It is one of the indicators of the profit that an entrepreneur expects to receive. The magnitude of the impact of a number of conditions on the economic activity of the UTII taxpayer is reflected and is applied when determining the tax amount. In 2019, the old indicator is valid - 1.798 9 ​​(according to). K1 is used without rounding
Basic return ratio	Which is corrective (K2). It is set by regional authorities, but it must be no less than 0.005 and no more than 1. K2 reduces the base profit or leaves it at the same level. The coefficient can take into account the nuances of a certain type of activity, profitability, seasonal indicators, and modes of implementation. The indicator is set once a year, and can be rounded to 3 decimal places

The main thing to take into account is that this regime cannot be used by large tax payers and individual entrepreneurs operating in the field of healthcare and social security.

For other types of business activities, the calculations will be slightly different. Let's give a few examples.

Example 1

The individual entrepreneur places and provides housing in the city of Sevastopol. A room with an area of ​​280 m is used.
Activities are carried out for a full 3 months - in April, May and June.
UTII for the second quarter will be 90,619 (tax base * 15 percent). An entrepreneur has the right to reduce the tax on insurance premiums, while payers do not have this opportunity.

Example 2

Room area – 10 m2. It is located in a shopping center that has fixed areas for retail sales.

Let's substitute the indicators into the formula:
This is the amount for 1 month. This means that the result should be multiplied by 3. The result is 14563.8.

Example 3

The next example will show how to calculate UTII for individual entrepreneurs (household services). An entrepreneur has a workshop where shoes are repaired.

The calculation will be like this:

Example 4

We will calculate the tax for an individual entrepreneur who transports cargo. The agency has 3 cars and operates throughout the region. It doesn't matter what kind of cars.

It also does not take into account whether the machine is operated with or without workers for transportation. Initial data:

The calculation is:
For 3 months, the individual entrepreneur will pay 14,563.8 rubles.

Example 5

Let's substitute the data into the formula:
If you have difficulty doing the calculations yourself, you can use online calculators.

The developers offer to select the necessary indicators from the proposed ones, and also enter your own values. Next, the system will perform the calculation itself.

If for an incomplete quarter

An entrepreneur does not always work a full quarter. This means that this should be taken into account when making calculations. Let's look at the nuances using an example.

The businessman registered as an individual entrepreneur on February 11, 2014. I immediately contacted the Federal Tax Service with an application to use UTII.

The entrepreneur began working in March of the same year, concluding a contract. Should February be taken into account when calculating the amount of the tax payment?

Since the activity is carried out not from February, but from March, March is taken into account in the calculations.

As a general rule, persons who transferred the tax in the middle of the quarter must determine the amount of tax from the moment they registered as UTII payers.

First, the tax base is calculated for the month when the individual entrepreneur began operating on UTII. The formula used is:

Then the tax amount for full months is determined and the results are summed up. This way the payment amount for the entire quarter will be known.

And by the way, if in one of the months the physical indicator is increased, then when calculating, you need to take new values. Even if the changes were made not from the beginning of the month.

The UTII (single tax on imputed income) system is used by small or medium-sized individual entrepreneurs. You can switch to the regime voluntarily upon registration or during any period of business. Choosing a system during registration is not always justified. It is necessary to pay a single tax from the day a person is registered as a UTII payer.

The success of using a special system is based on the specific conditions under which entrepreneurs:

• Must pay only a fixed amount, regardless of the amount of income received.
• They have the opportunity to reduce the tax on mandatory payments to extra-budgetary funds.
• They may not use cash registers when making payments to the population when receiving income.
• They are able to have a minimum number of accountants on staff due to the absence of significant accounting requirements.

Fixed amounts that must be paid upon imputation allow you to plan expenses. When determining costs, annual indexations of deflator coefficients are taken into account, affecting the amount of tax. What amounts of obligations must be paid in the new calendar year must be found out from the Federal Tax Service.

The use of UTII is justified for retail trade and similar activities under the following conditions:

• Availability of large income turnover.
• Lack of significant profits, allowing for a large staff of employees to keep records.
• Lack of ability to maintain detailed nomenclature records.

Imputation entrepreneurs must keep records only of the physical indicator underlying the imputed income. What is a physical indicator? This is the size of the number of employees, the number of places, transport units, footage and other parameters, the size or quantity of which determines the amount of imputed income. An entrepreneur cannot independently choose a parameter. The definition of the indicator is the responsibility of legislation.

How to exercise the right to apply the system

If the individual entrepreneur's data meets the requirements, the person can switch to the regime by submitting a notification. Registration of an individual entrepreneur as a UTII payer is carried out within 5 days. At the end of the period, the entrepreneur may receive a notification about registration.

You can register and use the system immediately after submitting the notification. If the first billing quarter is incomplete, tax must be paid in proportion to the days of the period.

Limitations of the system

The regime has tax breaks, which determines restrictive requirements for taxpayers. An entrepreneur has the right to register under UTII if the conditions for limiting the number of employees are met.

The number of employees should not exceed 100 people. For the calculation, the staff of all individual entrepreneurs is taken into account, regardless of the number of combined modes. Which categories of workers are taken into account in the average number of employees can be found out from the instructions of the Statistics authorities.

In addition to limiting the number of employees, registration as a UTII payer does not apply to the following activities:

• Organization of catering in medical and social institutions.
• Managing medical or educational institutions.
• On leasing of gas stations.

To avoid complaints from the Federal Tax Service and the occurrence of possible problems when submitting reports, you need to choose what types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account during registration.

Attention! Application of the regime is available for limited types of activities established by region.

Popular types of activities for maintaining UTII

Common types that are subject to taxation are:

• Retail trade with the public and enterprises purchasing goods for personal use. The size of the hall is limited to 150 sq. m.
• Providing household services to individuals.
• Transport services are subject to a limit of 20 pieces of equipment.
• Other types that are permitted by regional laws.

An imputed entrepreneur has the opportunity to use several types of imputed activities, the use of which requires paying tax for each type of work or service. In the declaration, different types of income will need to be calculated separately. For each type, you must register and register as a UTII payer.

Tax benefits of the regime

When operating the system, an entrepreneur receives tax exemption:

• Personal income tax paid upon implementation of the generally established regime. The person retains the obligation of the tax agent to pay personal income tax on employee benefits.
• A tax paid on property used to generate income. If the property belongs to real estate objects in respect of which a taxation procedure has been established, the tax is paid. Buildings must have an established cadastral value and are listed in the register of taxable objects.
• VAT accrued to consumers of goods, works, services. The exception is the tax paid upon import into the country.

The benefit does not apply to obligations that an individual entrepreneur pays as an individual - transport and land taxes. Entrepreneurs are not exempt from paying taxes on employee remuneration. It is mandatory for an individual entrepreneur to pay contributions to his own pension and health insurance.

Taxation under UTII

The amount of tax and the composition of permitted types of activities differ in each individual region.

Individual entrepreneurs must pay a single tax, the amount of which depends on the following parameters:

• Basic profitability established separately for each type of activity.
• A physical indicator, the value of which determines the multiple of imputed income.
• Correction coefficients K1 and K2, the same for different forms of activity.
• Amounts that reduce the amount of accrued tax.

Reporting is submitted quarterly by the 20th day of the month following the end of the tax period (quarter). Reporting is submitted from the date of registration of the imputation. Payment is made no later than the 25th day of the month. If dates fall on non-working days, the deadline is transferred to the next working date.

Attention! The deadline for filing a declaration allows the individual entrepreneur to calculate the contributions paid to the funds and reduce the tax on the amount of payments.

Reserves for tax reduction

Legislation provides an opportunity to reduce the single tax on contributions to funds:

• If there are employees - for amounts accrued from remuneration and paid to the funds. The maximum reduction amount is limited to 50% of the obligation.
• If the individual entrepreneur does not have employees, use contributions paid to the Pension Fund for their own insurance. The amount of the UTII liability is reduced by the entire amount of deductions.

To reduce taxes, it is necessary to plan payments to funds. To reduce the amounts evenly in each quarter, contributions to the funds are paid in quarterly installments. The deadline for entrepreneurs to pay for their own insurance is December 31. The best option is to split payments into quarterly installments.

Attention! Liabilities can be reduced only by amounts paid in a specific tax period (quarter).

Possibility of combining modes

One of the advantages of UTII is the ability to combine the regime with other forms. What is combination and how profitable is it to organize accounting?

The merger allows you to:

• Correctly use individual entrepreneur reserves to optimize taxation.
• There is no need for registration if you need to conduct forms of activity that fall under different income taxation regimes.
• It is easier to switch to a general or simplified regime if you refuse to use UTII.

To terminate the use of accounting, a notification must be submitted to the tax office. The tax authorities have been given 5 days to deregister a UTII payer. The final tax must be calculated in proportion to the days of the quarter. You can determine what amounts need to be paid to the Federal Tax Service.

Loss of the right to use the regime

If the individual entrepreneur exceeds the permissible norms for the number of employees, the right to UTII is lost, which entails an automatic transition to the general regime or simplified tax system, if the system was adopted earlier.

You will need to do the following:

• Submit reports using a general or simplified system of taxation of income.
• Submit required taxes. It is allowed to pay taking into account single tax payments, provided that the budgets coincide. Otherwise, the overpaid amounts must be returned to the account.
• Calculate and pay due penalties.

Attention! Monthly calculations are required to prevent the number of employees from being exceeded.

Single tax on imputed income - this is exactly the decoding of UTII used in official documents - this is a special term denoting a special tax, calculated according to a formula, which is used by representatives of small enterprises and firms, various limited liability companies (LLC) and individual entrepreneurs (IP). This tax regime is colloquially called “imputation”; it allows you to significantly simplify the processes of calculating the amount of the required payment.

The application of this tax regime is based on the assumption that the larger the area of ​​​​premises you have and the more employees you employ, you, as a representative of a small business, generate more income, and, accordingly, you must pay more tax.

It does not depend on real profit and even if there is no business, quarterly payments are required. More recently, until 2013, UTII was the only available form of taxation for individual entrepreneurs and LLCs. Now businessmen can choose this type of taxation from several.

Who can use UTII

A complete list of such types of activities of entrepreneurs who can use a single tax on imputed income is given in the Tax Code of the Russian Federation in Art. 346.29. But just because your type of activity is included in this list is not enough to use UTII. The decision to apply the UTII taxation system is made by local authorities and self-government in each specific case.

In addition to belonging to the list of activities, there is a need for the presence of certain economic conditions:

• the number of personnel over the last year should not exceed 100 people;
• lack of belonging to the “largest taxpayers” - those who bring the greatest profit to local budgets;
• the total area of ​​the sales area must be equal to or less than 150 square meters.

In addition, the firm must be ¾ or more privately owned and not a partnership or trust.

What taxes are used instead of imputation?

Imputed tax is a type of tax that replaces several types of tax:

• income tax;
• value added tax;
• property tax.

But here we need to remember that These types of taxes can be replaced by “imputation” only for the type of activity that is suitable for UTII, that is, you will still have to pay VAT on agency or customs obligations.

Read also: What is seasonal unemployment

Calculation of the amount of UTII

UTII=VD*D*M*S, where:

• VD is the product of the footage of the premises, the number of personnel and the basic profitability, the value of which is clarified in the department of the Federal Tax Service;
• D – deflator – a coefficient established annually by the Ministry of Economic Development;
• M – coefficient established by the authorities of the municipality, also specified by the Federal Tax Service;
• C – rate corridor established by the regional authorities.

Using this formula, UTII is calculated for one month. Since the tax is paid quarterly, the resulting figure must be multiplied by three.

How to provide a report on UTII

Submission of reports must occur once a quarter, no later than the 25th day of the month following the reporting period.

Reporting is submitted in several ways.

1. In paper form. The responsible person submits the report to the tax office independently. The report is submitted in two printed copies, one is given to the inspector, and the second remains at the enterprise with a mark of delivery. Or you can send the report by mail with a list of attachments.
2. Electronic communication channels. This can be done on the IFTS website. If the company has no more than 25 employees, then reporting can only be submitted electronically.

If the first option is chosen, then the filing must be carried out either by the head of the company or by the employee who has a notarized power of attorney.

The declaration form is available on various websites, including the Federal Tax Service website. In the declaration form, consisting of only four pages, the second and third sections and, naturally, the title page are filled out.

General scheme of the procedure for paying UTII

As already mentioned, the single tax on imputed income is paid no later than the 25th day of the month that comes after the end of the quarter for which the enterprise is reporting. In fact, this means that for the first quarter you must pay no later than April 25, for the second - no later than June 25, for the third - no later than October 25, and for the fourth - no later than January 25.

If the above dates fall on weekends or holidays, then the company is obliged to pay no later than the first working day after the specified date. The tax is transferred to the tax authority to which the enterprise is attached.

When paying UTII, it is very important not to miss the payment deadline. Otherwise, the company will be fined and a penalty will be charged for each day of delay.

Ways to reduce the tax burden

There are several ways to reduce the tax burden.

1. Depending on the number of employees. If an individual entrepreneur does not have staff, then contributions paid to extra-budgetary funds can be deducted. If there is at least one employee, then the businessman can deduct the amounts paid into the funds for employees. You will not be able to deduct social security payments for yourself.
2. Considering that the coefficient M is set by local authorities and depends on the place of registration of the enterprise, to reduce payments you can choose a locality with a minimum coefficient.
3. Finally, another way to save money by reducing UTII is to reduce the retail space.