When sleep goes to the base. Switching from sleep to basic: step by step instructions

Applying the simplified taxation system (hereinafter referred to as the STS), some taxpayers, for various reasons, decide to switch to the general taxation system. Consider the procedure for the "simplifier" in the event of a voluntary refusal to use the simplified tax system.

As a general rule, during a voluntary transition to the simplified tax system, taxpayers independently choose (clause 1 of article 346.11, clause 2 of article 346.14 of the Tax Code of the Russian Federation), i.e. decide when and how it is more profitable to dispose of their right, including taking into account the tax consequences of their actions. Article 346.25 of the Tax Code of the Russian Federation establishes the features of calculating the tax base when switching to the simplified tax system from other taxation regimes and from the simplified tax system to other regimes.

Notice of voluntary refusal to use the USN

Based on paragraph 6 of Art. 346.13 of the Tax Code of the Russian Federation, a taxpayer applying the USN is entitled to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

In the letter of the Federal Tax Service of Russia dated July 19, 2011 No. ED-4-3 / 11587, it is noted that a “simplifier” can voluntarily switch to a different tax regime only if certain conditions are met. So, if the “simplifier” is late in submitting an application or completely forgets to do it, he must apply the simplified tax system until the end of the tax period (letter of the Ministry of Finance of Russia dated July 3, 2015 No. 03-11-11 / 38553).

Judicial practice on this issue is ambiguous.

For example, in one of the court disputes, a situation was considered when an individual entrepreneur applying a simplified taxation system submitted a VAT return with calculated tax amounts and deductions to the tax authority, which leads to negative tax consequences.

As determined in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 14, 2010 No. 4157/10, an entrepreneur using the simplified tax system is not entitled at his own discretion in the absence of grounds provided for in Art. 346.13 of the Tax Code of the Russian Federation, switch to the general taxation regime. However, the judges noted that the entrepreneur did not submit a notice of refusal to use the simplified tax system to the tax authority, the right to use the simplified tax system by the taxpayer has not been lost (decision of the Arbitration Court of the Saratov region dated 12.01.16 No. A57-7796 / 2015). At the same time, the taxpayer filed a “simplified” tax declaration with the tax authority.

As a general rule, entrepreneurs applying the STS are not recognized as VAT payers (Clause 3, Article 346.11 of the Tax Code of the Russian Federation)

In the case of issuing an invoice to the buyer with the allocation of the amount of VAT, the “simplifiers” must pay the amount of VAT to the budget (clause 1, clause 5, article 173 of the Tax Code of the Russian Federation). Are they entitled to claim a tax deduction in this situation? Clause 5 of Resolution No. 33 of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 states that the occurrence in this case of the obligation to transfer tax to the budget does not mean that the person who issued the invoice acquires the status of a taxpayer in relation to such transactions, including entitlement to tax deductions.

Thus, a “simplifier” who voluntarily refused to apply the simplified tax system, but did not submit a notification of such a refusal to the tax office, is obliged to transfer the VAT amounts reflected in the tax return to the budget, but is not entitled to reduce the indicated amounts for VAT tax deductions.

A similar position was also stated in the resolution of the Federal Antimonopoly Service of the North-Western District of May 16, 2013 No. A26-6026/2012.

Nevertheless, for the majority of judges, the late submission to the tax authority of an application (or lack of it) on the transition from the simplified tax system to the general taxation system is not a reason for depriving the taxpayer of the right to change the taxation regime. In such decisions, the following argument is given: violation of the deadline for sending a notification, established in paragraph 6 of Art. 346.13 of the Tax Code of the Russian Federation, does not serve as a basis for declaring illegal the use of the general taxation system by a taxpayer due to the fact that the refusal to use the simplified tax system is of a notification nature, and the Tax Code of the Russian Federation does not provide for the consequences of missing the specified period in the form of a ban on using a different taxation regime (decisions of the Chelyabinsk Arbitration Court region of December 25, 2015 No. A76-21134 / 2015 and the Arbitration Court of the Kemerovo region of November 18, 2015 No. A27-15546 / 2015, resolutions of the Thirteenth Arbitration Court of October 12, 2015 No. A26-1774 / 2015, FAS of the North Caucasus District of March 14, 2014 No. A53-10176 / 2013, Federal Antimonopoly Service of the Central District of January 16, 2014 No. A68-276 / 2013, Determination of the Supreme Arbitration Court of the Russian Federation of April 30, 2014 No. VAC-1687 / 14).

value added tax

If the organization voluntarily switched to the general tax regime, then starting from the first quarter, it becomes a VAT payer (clause 4, article 346.13 of the Tax Code of the Russian Federation). However, in the transitional period, one should be guided by special rules for accruals and deductions for VAT, for example, in terms of accruals, it is necessary to take into account the periods of shipment of goods (works, services, property rights) and receipt of advances. We systematize the features of the transition period regarding VAT charges on goods (works, services, property rights) in Table. one.

When switching from the simplified tax system to the general taxation regime, special rules apply to the application of tax deductions. In paragraph 6 of Art. 346.25 of the Tax Code of the Russian Federation, it is established that organizations and individual entrepreneurs that used the simplified tax system, when switching to the general taxation regime, are guided by the following rule: the amount of VAT presented to a taxpayer applying the simplified tax system in the event that he purchases goods (works, services, property rights) that were not classified as excluded from the tax base, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation for VAT payers.

In other words, the "simplifier" with the object of taxation "income reduced by expenses" after the transition to the general taxation regime (in the first quarter) deducts the amount of VAT on raw materials, materials and tools, equipment worth no more than 40,000 rubles, goods, not used (not transferred to the buyer) during the period of application of the simplified tax system (clause 6 of article 346.25 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 16.03.15 No. GD-4-3 / [email protected], dated 17.07.15 No. SA-4-7 / [email protected], Ministry of Finance of Russia dated April 4, 2013 No. 03-11-06 / 2 / 10983).

As noted in the decision of the Arbitration Court of the Central District of June 11, 2015 No. A54-3621 / 2014 and the ruling of the Constitutional Court of the Russian Federation of January 22, 2014 No. 62-O, in paragraph 6 of Art. 346.25 of the Tax Code of the Russian Federation, the situation was settled when the corresponding amounts of VAT were not attributed to expenses during the period of using the simplified tax system with the object of taxation "income reduced by the amount of expenses".

In this regard, taxpayers were able to deduct VAT amounts that were subject to attribution, but were not attributed by them to expenses when using the simplified tax system.

However, for former “simplifiers” with the object of taxation “income”, the right to a tax deduction does not arise (Determination of the Supreme Arbitration Court of the Russian Federation of May 30, 14 No. VAS-7262/14, Resolution of the Federal Antimonopoly Service of the Volga District of February 21, 2014 No. A12-13958 / 2013).

With regard to the amount of VAT related to fixed assets acquired and put into operation during the period of application of the simplified tax system, the position of the regulatory authorities is different. Since the costs of acquiring fixed assets during the period of application of the simplified tax system are taken into account as expenses, VAT related to fixed assets (even those with a residual value) is not deductible (letters of the Ministry of Finance of Russia dated March 16, 2015 No. GD-4-3 / [email protected], dated March 5, 2013 No. 03-07-11 / 6648, dated June 27, 2013 No. 03-11-11 / 24460). If the fixed asset was put into operation during the period of using the general taxation system, and the costs of its acquisition were not taken into account under the simplified tax system, then VAT can be deducted (letter of the Ministry of Finance of Russia dated February 16, 2015 No. 03-11-06/2/6844) .

For construction work that was carried out during the period of application of the simplified tax system, as well as for goods purchased during this period for the construction of fixed assets put into operation under the general taxation regime, VAT can be deducted in the first quarter (letters from the Ministry of Finance of Russia dated February 16, 2015 No. 03-11-06/2/6844, dated 1.10.13 No. 03-07-15/40631). At the same time, the former “simplifier” is not entitled to VAT deductions related to the construction and commissioning of fixed assets during the period of application of the simplified tax system, in accordance with paragraph 6 of Art. 346.25 of the Tax Code of the Russian Federation (decision of the Arbitration Court of the Vologda Region dated November 2, 2015 No. A13-16438 / 2014).

income tax

When changing the taxation system, the former “simplifier” must take into account a number of “transitional” moments. If the taxpayer calculates income and expenses on a cash basis (Article 273 of the Tax Code of the Russian Federation), then in the month when the transition to the general taxation system is carried out, no “transitional” rules need to be taken into account.

However, when using the accrual method (Articles 271, 272 of the Tax Code of the Russian Federation), the procedure established in paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation:

previously unrecorded (unpaid) proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) are recognized as income;

expenses include previously unrecorded (unpaid) expenses for the purchase of goods (works, services, property rights).

In other words, if income and expenses were taken into account in the tax base of the “simplified”, then they are not taken into account again (clause 2 of article 346.25 of the Tax Code of the Russian Federation), and vice versa, if income and expenses were not taken into account in the base, then they are subject to accounting when general system of taxation.

So, when determining the income tax base, the former “simplifier” takes into account the amount of buyers' debts for goods sold by him in the first reporting (tax) period, regardless of the time of debt repayment, as part of income. And expenses are recognized as expenses of the month in which the taxpayer switched to calculating the income tax base using the accrual method. At the same time, the income should not include the amounts of accounts payable that were formed on the date of transition to the general taxation regime for goods received by the organization during the period of application of the simplified tax system with the object of taxation in the form of income (letter of the Ministry of Finance of Russia dated April 4, 2013 No. 03- 11-06/2/10983).

Let us consider the specific situations of the transition period, which in practice cause the greatest number of claims from the tax authorities.

Example #1

In the period from 01/01/14 to 09/30/14, Virazh LLC applied the simplified tax system with the object of taxation "income reduced by the amount of expenses." In May 2014, the organization completed the overhaul of the asphalt concrete road surface. During 2014, no funds were received by Virazh LLC under the specified agreement, payment was made only in the II quarter of 2015. income tax returns for 2015 due to the fact that the actual funds were received in the II quarter of 2015. In the IV quarter of 2014, the organization lost the right to apply the simplified tax system, and from 1.10.15 it switched to the general taxation regime.

In this situation, when switching to the calculation of the income tax base, the taxpayer had to take into account in “profitable” income the amounts owed by buyers for goods sold by him on the date of transition to the general taxation regime, i.e. in the first reporting (tax) period of application of this regime - in the IV quarter of 2014, regardless of the time of debt repayment. A different procedure for the taxpayer's actions leads to litigation that ends in favor of the tax authorities (decision of the Arbitration Court of the Nizhny Novgorod Region dated May 29, 2015 No. A43-3335 / 2015).

If, during the period of application of the general taxation system, the organization shipped products in accordance with the advance payment received (during the period of using the simplified tax system), then in the part equal to the amount of the advance payment, the cost of the shipped products is not taken into account in “profitable” income (letter of the Ministry of Finance of Russia dated January 28, 2009 No. No. 03-11-06/2/8).

Some taxpayers believe that by including unpaid receivables of buyers in the first reporting (tax) period of applying the general taxation regime in “profitable” income, it is possible to reduce the tax base by the amount of bad debts formed during the period of applying the simplified tax system.

Example #2

The taxpayer, having lost the right to apply the simplified tax system from October 1, 2015 and switched to the general taxation regime, included in the created tax receivables that arose during the period of applying the simplified tax system.

According to Art. 346.16 of the Tax Code of the Russian Federation in the closed list of expenses, by the amount of which the tax base of the "simplified" is reduced, the expenses from writing off the amounts of bad debts are not named, therefore, such debt cannot be recognized in the transition period (letters of the Ministry of Finance of Russia dated 06.23.14 No. 03-03 -06/1/29799, dated April 1, 2009 No. 03-11-06/2/57).

The courts hold a similar opinion (decree of the Eighteenth Arbitration Court of Appeal dated November 23, 2015 No. A34-7050 / 2014).

We systematize the rules of the transitional period regarding the recognition of expenses for purchased raw materials, materials, goods, inventory and equipment worth no more than 100 thousand rubles. (before January 1, 2016 - no more than 40 thousand rubles) in Table. 2.

Despite the fact that the former “simplifier” (regardless of the object of taxation applied) has the right to take into account in “profitable” expenses the cost of goods (works, services, property rights) that were not paid (partially paid) before the date of transition to the calculation of the tax base according to income tax, this right sometimes has to be proved in court.

According to the judges, the arguments of the tax authority on the impossibility of recognizing, at the time of transition to the general taxation system, unpaid expenses that arose during the period when the taxpayer used the simplified tax system with the object of taxation “income”, are untenable, since the application of the norm of paragraph. 2 p. 2 art. 346.25 of the Tax Code of the Russian Federation does not depend on the type of object of taxation under the simplified tax system (resolution of the Eighteenth Arbitration Court of Appeal of the city of Chelyabinsk dated February 25, 2015 No. 18AP-16151/2014).

Tax accounting of fixed assets

If an organization, having fixed assets and intangible assets, switches from the simplified tax system to the general taxation regime, then on the date of transition in tax accounting, the residual value of such funds and assets is determined by reducing their value by the amount of expenses calculated (for the period of application of the simplified tax system) in accordance with the paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation in order.

The norms of the Tax Code of the Russian Federation regulate legal relations associated with the transition from the simplified tax system to the general taxation regime and vice versa exclusively with the object of taxation "income reduced by the amount of expenses".

Therefore, difficulties arise if the former "simplifier" used the object of taxation "income". In this situation, according to the Russian Ministry of Finance, the residual value of fixed assets is not determined (letters No. 03-03-06/1/20 dated 19.01.12 and No. 03-11-04/2/205 ). A similar approach is contained in the letter of the Federal Tax Service of Russia dated October 2, 2012 No. ED-4-3 / 16539.

Example #3

When calculating income tax, Vector C LLC included in indirect expenses the residual value of the sold depreciable property acquired during the period of application of the simplified tax system (with the object of taxation "income"). The tax authority excluded the value of such property from the tax base.

When considering the dispute in the arbitration court, it was noted that the Tax Code of the Russian Federation does not contain special rules that determine the procedure for the formation of the residual value of fixed assets during the transition from the simplified tax system with the object of taxation "income" to the general taxation system. However, this in itself does not mean that when switching from the simplified tax system, the taxpayer does not have the right to form the residual value of fixed assets. In accordance with paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation under the simplified tax system, the taxpayer reduces the income received by the costs of acquiring, constructing and manufacturing fixed assets. Taking into account the fact that fixed assets are acquired and paid for by the organization, and also put into operation during the period of application of the simplified tax system with the object of taxation "income", the residual value of such fixed assets at the time of transition to the general taxation regime should be determined (decision of the Arbitration Court of the Yamalo-Nenets Autonomous Okrug No. А81-2537/2015 dated August 17, 2015). The same conclusion is contained in the decision of the Central Administrative District of the Central District dated November 10, 2014 No. A23-223 / 2014.

The transition from the USN to the OSNO entails not only changes in the volume of taxation, but also involves an increase in the scale of accounting (for firms that kept it in a simplified version). The grounds for the transition from the simplified tax system to the OSNO are given in this article. It also discusses in detail the changes that await a taxpayer who decides to switch from simplified taxation to OSNO. You can return to the application of the simplified tax system after switching to a different taxation regime no earlier than one year later.

How to make the transition from USN to OSNO in 2018-2019

STS and OSNO are such different taxation systems that it is very difficult to compare them. DOS provides for full accounting with the accrual and payment of all types of taxes. The USN allows the payment of a minimum amount of taxes.

How to switch from USN to OSN? The transition from one tax regime (STS) to another (OSN) is possible in the following cases:

• Termination of the use of the simplified tax system on a voluntary basis when submitting a notification to the tax office (clause 6 of article 346.13 of the Tax Code of the Russian Federation). It must be sent to the IFTS no later than January 15 of the year from the beginning of which the regime change is carried out.
• Forced termination of the use of the simplified tax system as a result of exceeding the maximum allowable level of annual income or violating other conditions for the application of the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation). A notice of termination of the use of the simplified tax system is submitted within the first 15 days of the quarter following the one in which the conditions for applying the simplified tax system were violated.

The notification form is given in the order of the Federal Tax Service dated 02.11.12 No. ММВ-7-3/829.

What does "go off the rails" mean?

"Fly off the simplified" - this is what the people call the loss of the right to use the simplified tax system. To do this, you must exceed at least one of the indicators of the taxpayer's activity:

• average number of employees - 100 people;
• the cost of fixed assets is 150 million rubles. in 2018-2019;
• the established income limit in 2017-2019 is 150 million rubles;
• start engaging in activities incompatible with the simplified tax system, for example, producing excisable goods, organizing a pawnshop (clause 3 of article 346.12 of the Tax Code of the Russian Federation);
• acquire a branch (at the same time, the presence of a representative office or other separate division since 2016 does not interfere with the application of the simplified tax system);
• exceed the 25% share of participation of legal entities in the management company of a simplified company;
• become a participant in a simple partnership agreement or trust management of property (clause 3 of article 346.14 of the Tax Code of the Russian Federation).

In case of loss of the right to use the simplified tax system, it is necessary to calculate and pay taxes used in the OSNO. This is done according to the rules that are prescribed in the Tax Code of the Russian Federation for newly created organizations or newly registered individual entrepreneurs. Fines and penalties for late payment of monthly payments during the quarter in which they switched to OSNO will not have to be paid.

During the transition period from the simplified tax system to the basic tax system, it will be necessary to determine:

1. The amount of receivables, since the income will be different under the cash method and under the accrual method.
2. Accounts payable for taxes, wages of employees, to suppliers.
3. Outstanding accounts payable.
4. residual value of the property.

All these indicators will help in calculating the taxable bases and the taxes themselves.

What to do if the tax office reported non-compliance with the conditions of the simplified tax system, read.

Transition from simplified to imputed

The transition from the USN can be not only to the OSN, but also to other tax regimes, for example, UTII, if this corresponds to the type of activity being carried out (clause 2 of article 346.26 of the Tax Code of the Russian Federation). However, such a transition can only be made from the beginning of the next year, since a voluntary refusal from the simplified tax system during the tax period is not allowed (clause 3 of article 346.13 of the Tax Code of the Russian Federation). At the same time, the IFTS will have to be notified of the intention to apply UTII within the first 5 working days of the year (clause 3 of article 346.28 of the Tax Code of the Russian Federation).

The list of activities to which UTII can be applied is established by the local city or district authorities. She also decides on the value of the single tax rate, which depends not on the results of economic activity, but on its types.

Organizations that have switched to imputation, as well as under the simplified tax system, are required to submit financial statements to the tax office. The set of mandatory taxes for firms and individual entrepreneurs remains the same as with the simplified tax system (payments to off-budget funds, personal income tax), but the simplified tax tax is replaced by the UTII tax.

Just as with the simplified taxation system, income tax, property tax (in the absence of property valued at cadastral value), VAT are not payable on UTII, but if there is a base, land, transport and water taxes are paid.

The tax base for UTII is deciphered in Art. 346.29 of the Tax Code of the Russian Federation. Adjustment factors are applied to it. The amount of tax per month is formed by multiplying the taxable base by 15%. The single tax is reduced by the amount of paid insurance premiums - by 100% (individual entrepreneurs working alone) or 50% (firms and individual entrepreneurs hiring employees).

Features of the transition from a simplified taxation system to a common one: we recognize income and expenses

Unpaid revenue under the simplified tax system must be included in the income in the 1st month of applying the OSN (subclause 1, clause 2, article 346.25 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation of 01/09/2018 No. SD-4-3/6).

All advances that the “simplifier” received before the transition from the simplified tax system to the OSNO are included in the taxable base for a single tax. This is done even if the goods in advance are shipped after the transition from the simplified tax system to the general taxation system (subclause 1, clause 1, article 251 of the Tax Code of the Russian Federation). The costs of such a shipment will reduce the income tax base (letter of the Ministry of Finance dated 01.28.09 No. 03-11-06/2/8).

The expenses for the transition from the simplified tax system to the OSNO (in the first month of applying the new regime) include unpaid debt for services rendered (subclause 2, clause 2, article 346.25 of the Tax Code of the Russian Federation), unpaid wages and unpaid insurance premiums (letters of the Ministry of Finance of the Russian Federation dated 03.05.2017 No. 03-11-06/2/26921, dated December 22, 2014 No. 03-11-06/2/66188).

For more information on the recognition of expenses, see the article “Contributions accrued under the simplified tax system - income, and paid under the OSN - should they be recognized for income tax?” .

The Tax Code of the Russian Federation does not link the possibility of classifying unpaid under the simplified tax system goods, works, services as expenses under the OSN with the use of one or another object of taxation of the simplified tax system (“income” or “income minus expenses”). That is, the expenses that were incurred when applying the simplified tax system, including with the “income” object, but paid after the transition to the OSNO, are taken into account when calculating income tax. Disputes are caused by the order of accounting for the costs of goods. To take into account the cost of them for the simplified tax system, the goods must not only be paid for, but also sold. Therefore, the goods that were purchased and paid for under the simplified tax system, and sold after the transition to the OSNO, the highest judges are allowed to take into account in the period of their implementation, that is, when calculating income tax (letter of the Federal Tax Service of the Russian Federation of 01/09/2018 No. SD-4-3/6 , ruling of the Supreme Court of the Russian Federation dated March 6, 2015 No. 306-KG15-289). Earlier, the Ministry of Finance expressed a different position - expenses must be taken into account on the date of transition (letter No. 03-11-06/2/37697 dated July 31, 2014). Now the position of the department coincides with the opinion of the Supreme Court (letters of the Ministry of Finance of the Russian Federation dated November 14, 2016 No. 03-03-06/1/66457, dated January 22, 2016 No. 03-03-06/1/2227). This is especially beneficial for those who used the simplified tax system with the “income” object, because before switching to the OSNO, they cannot use the expenses to reduce the tax.

If the taxpayer on the simplified tax system has receivables, the return of which is impossible, then the losses from its write-off are not taken into account. It cannot reduce the tax base on the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation) and attribute it to expenses on the OSN (subparagraph 2 of clause 2 of Article 346.25 of the Tax Code of the Russian Federation) will not work either (letters of the Ministry of Finance dated February 20, 2016 No. 03-11-06 /2/9909, dated 06/23/2014 No. 03-03-06/1/29799).

Determination of the residual value of fixed assets and intangible assets during the transition from the simplified tax system to the OSNO

If the simplified person makes the transition to OSNO on a voluntary basis from the beginning of the next year, then there are no problems with fixed assets. Property purchased under the simplified tax system is written off in equal installments during the tax period - a year.

If the transition from the simplified tax system occurs before the end of the year, the balance of the cost of the acquired fixed assets will be recorded in the accounting. This balance of the property value not written off as “simplified” expenses must be transferred to the tax accounting for the OSNO as the residual value of the fixed assets (letter of the Ministry of Finance of the Russian Federation of March 15, 2011 No. 03-11-06 / 2/34). When switching to OSNO from a simplified system with an “income” object, it is not necessary to determine the residual value of fixed assets and intangible assets (letters of the Ministry of Finance of Russia dated 11.03.2016 No. 03-03-06/1/14180, dated 01.19.2012 No. 1/20, Federal Tax Service dated 02.10.2012 No. ED-4-3/ [email protected]).

In the Tax Code of the Russian Federation there is a rule on the calculation of the residual value of fixed assets and intangible assets upon the transition from the USN to the OSNO. It concerns objects that were acquired even before the application of the simplified tax system during the period of work on the OSNO. That is, they bought property on the OSNO, then switched to the simplified tax system, and then returned to the OSNO. On the date of return to income tax, the tax residual value of fixed assets and intangible assets is calculated as the difference between the residual value of these objects upon transition to the simplified tax system and the expenses written off for the period of simplified taxation (clause 3, article 346.25 of the Tax Code of the Russian Federation).

For more information about fixed assets, see this article.

VAT upon transition from USN to OSNO

Upon termination of the application of the simplified tax system (regardless of the reason for this termination), the company or individual entrepreneur becomes a VAT payer and acquires the obligation to charge it. During the transition period, you need to take into account when the money arrived. If the advance payment for the goods was received before the transition to OSNO, and its purchase occurred later, then you need to charge VAT only on sales. In the event of an advance payment after the transition from the USN to the OSNO, VAT is calculated from the amount of the advance payment and charged for implementation. In this case, after shipment, VAT from the advance can be included in the deductions.

Read more about the rules for VAT refunds on a simplified system in the article. "The procedure for VAT refunds under the simplified tax system in 2017-2018" .

It is necessary to charge VAT upon transition from the simplified tax system from the beginning of the quarter in which the transition to the OSNO took place, even if this happened in the last month of the quarter. The company must calculate and pay tax to the budget for the entire quarter.

Invoices upon transition from USN to OSNO

It is necessary to pay attention to the fact that the reissuance of invoices with the inclusion of VAT in them is possible only for those shipments, the due date of which (5 days) expires in the month when the transition to OSNO became necessary. This is regulated by the fact that invoices are issued exactly at this time from the date of shipment (clause 3, article 168 of the Tax Code of the Russian Federation). Similar explanations are given by the letter of the Federal Tax Service dated February 8, 2007 No. MM-6-03 / [email protected] If the seller loses the right to the simplified tax system, then he will have to pay VAT at his own expense. It will not be possible to take this amount into account for income tax expenses (Article 170, paragraph 19 of Article 270 of the Tax Code of the Russian Federation).

Some arbitration courts come to the conclusion that the correctness of reissuing invoices with the allocation of VAT from the beginning of the entire tax period for VAT, which includes the loss of the right to the simplified tax system (the decision of the Federal Antimonopoly Service of the Volga District dated May 30, 2007 No. A12-14123 / 06-C29 was also supported by the Supreme Arbitration Court Russian Federation in the definition of 08/06/2007 No. 9478/07).

Results

You can switch from the simplified tax system to the general taxation system on a voluntary basis from the beginning of the new year or in case of loss of the right to simplified taxation. As a result, the volume of both accounting and tax accounting, as well as the amount of taxes paid, will increase.

Russian companies and individual entrepreneurs can choose different tax regimes for paying taxes: general (OSNO) or special, which include UTII, ESHN, PSN and USN.

By default, a new company or entrepreneur enters the general mode. They can switch to a special regime (for example, USN) by a special application. If the use of the special mode is impossible for some reason, the company remains in the general mode.

On the general regime, unlike the others, it is necessary to keep accounts and pay taxes in full. If you need to save on taxes and simplify your work with accounting, the ideal option would be simplification (either 6% - "income" or 15% - "income minus expenses"). How to switch from OSNO to USN is described in detail in. And now we will consider a different situation: how the transition occurs in the opposite direction - from the STS to the OSNO.

Voluntary transition from USN to OSNO

There are two ways to switch to general mode: voluntarily and involuntarily if your business ceases to comply with the rules established for simplifying. If you want to leave the simplified tax system yourself, draw up a notice of refusal from the simplified tax system before January 15 of the year in which you want to make the transition, and submit it to the tax office on paper or in electronic format. If you are late, you can be transferred to OSNO only next year.

The tax office will not notify you of the fact of the transition by any messages or letters. But you will need to file a declaration and pay tax on the simplified tax system for the last year when you were on simplified tax. Organizations must have time to do this before March 31, and entrepreneurs - until April 30. This will end your relationship with the USN. Relations with the OSNO will begin with the payment of taxes and the submission of declarations for the OSNO.

Automatic transition from USN to OSNO in case of violation of requirements

On the simplified system, there are certain requirements that not all companies can fulfill. For example, you cannot remain on the simplified tax system if the amount of your income for the year exceeded 60 million rubles, and the residual value of assets exceeded 100 million. Another reason is that there are legal entities in your authorized capital (UK) whose share in the capital is more than a quarter. The third reason is that your company employs more than a hundred employees, although 100 is the allowable limit on the simplified tax system. In general, failure to comply with these conditions may result in automatic transfer to OSNO. You can return back no earlier than a year later (if you meet the criteria for the USN).

You must track the loss of the right to the simplified tax system yourself. After that, you need to submit documents to the tax office, each in its own time, and pay the simplified tax

• Letter of notification about the loss of the right to the simplified tax system

Deadline: before the 15th day of the next month after the quarter in which the right to the simplified tax system is lost;

• Simplification Declaration

Deadline: before the 25th day of the next month after the quarter in which the right to the simplified tax system is lost;

• USN tax for the year

It needs to be calculated only for the last year based on the results of the last reporting period of work on the simplified tax system. That is, if you lost the right to simplified taxation in the third quarter, then the tax on the simplified tax system for the year must be calculated based on the indicators for six months.

Deadline: before the 25th day of the next month after the quarter in which the right to the simplified tax system is lost.

In the first month, when the company stopped using the simplified tax system, you need to pay taxes and submit reports according to the OSNO. In the following articles, we will consider separately what taxes will need to be paid after the transition from the simplified tax system to the OSNO, how VAT is calculated and accounted for, revenue, expenses and fixed assets are accounted for.

It is convenient to work on the simplified tax system or OSNO in Kontur.Accounting - a web service for keeping records and sending reports via the Internet. The service is suitable for small businesses on a simplified basis. Try 14 days for free!

The choice in favor of the simplified tax system is quite popular among small businesses. Most firms and individual entrepreneurs choose to use the simplified taxation system immediately from the moment of registration. However, sometimes circumstances develop in such a way that for some reason it is impossible to work on a simplified system, and therefore the transition from the simplified tax system to the OSNO becomes an urgent task.

Transition from USN to OSNO: features

There are two options for the transition from the simplified tax system to the OSNO: forced and voluntary.
In the first case, a company or individual entrepreneur is obliged to start applying the general taxation system from the beginning of the quarter in which a violation of any condition for the application of simplification was made, in view of which work on a special regime then becomes impossible.

The main condition for the application of the simplified tax system is the amount of income. Clause 4 of Article 346.13 stipulates the limitation of the income of a simplified employee during the year at the level of 60 million rubles. This amount is indexed annually, and in particular for 2016, the final threshold value of income is 79.74 million rubles. Accordingly, from the beginning of the quarter in which this threshold is exceeded, the firm or individual entrepreneur will be considered taxpayers within the framework of the general taxation system.

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In addition to the income restriction, any other violations of the fundamental conditions for the application of the special regime will lead to early cancellation of the simplified regime. All of them are spelled out in paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of the Tax Code. In particular, the USN must comply with the restriction on the residual value of fixed assets - in 2016 it should not exceed 100 million rubles. And the average number of employees of a simplistic worker cannot be more than 100 people in one year. Accordingly, violations of these restrictions will also lead to the need to switch to a common taxation system from the simplified tax system.

In addition, simplistic people cannot engage in certain types of business, such as microfinance activities, staffing services, and pawnshop activities. The inability to work on the simplified tax system will lead to the opening of a branch (in this case, it should not be confused with a separate subdivision that is allowed on the simplified tax system), or the sale of more than a quarter of the share in the authorized capital of the company to the ownership of another organization.

So, if any of the above conditions is not met, the right to apply the simplified tax system until the end of the year is lost. At the end of the quarter in which the violation occurred, and, accordingly, from the beginning of which the company or individual entrepreneur is forcibly transferred to the OSNO, they are required to submit to the Federal Tax Service Inspectorate a report on the loss of the right to the simplified tax system. To do this, by order of the Federal Tax Service of Russia dated November 02, 2012 No. ММВ-7-3 / [email protected] special form 26.2-2 is recommended. In such cases, it is necessary to report for an incomplete tax period under the simplified tax system before the 25th day of the month following the quarter in which the violation occurred. That is, if, for example, the right to apply simplified taxation is lost in June, a company or individual entrepreneur will be considered a taxpayer for OSNO from the beginning of April. It will be necessary to inform the Federal Tax Service of this fact before July 15, and to report for the 1st quarter according to the simplified tax system - before July 25. Reporting on general regime taxes will be submitted to the regulatory authorities starting from April in the usual manner prescribed for each specific tax (profit tax, personal income tax and VAT).

Voluntary transition from USN to OSNO

A voluntary transition to a general taxation system with the simplified tax system is also a fairly common practice, especially among those firms and individual entrepreneurs that sell goods or services to customers using the simplified tax system. Unfortunately, buyers on the general taxation system quite often insist on the allocation of value added tax in the cost of transactions. In order to retain their clientele, merchants are forced to abandon a regime that is more convenient in terms of tax burden and also switch to a general taxation system. However, in this case, it should be remembered that a voluntary refusal from the simplified tax system in the middle of the year is impossible. The transition from the USN to the OSNO is possible only from the beginning of the new calendar year.

Reporting on the simplified tax system in case of voluntary refusal of the special regime is submitted to the IFTS in the usual manner, that is, individual entrepreneurs at the end of the past year must submit a declaration to the tax office by April 30, and to the company by March 31 of the year following the reporting one.

How to switch from STS to OSNO voluntarily

To switch to the general taxation system, a Notice of refusal to apply the simplified tax system is submitted to the tax office at the legal address of the company or at the place of registration of an individual entrepreneur in the recommended form 26.2-3. The deadline for submitting such a notification is no later than January 15 of the year from the beginning of which the transition to OSNO is planned. Of course, you can submit a notification in advance, at the end of December. Violation of this deadline, that is, the provision of notification later than January 15, will lead to the need to work under the simplified special regime for another calendar year.

You can submit a notice of refusal from the simplified tax system to the IFTS in person, or send it by mail. Please note that, as in the case of the transition to the simplified tax system, the refusal to apply this special regime is exclusively of a notification nature, that is, the tax inspectorate will not issue any response document allowing a change in the taxation system. In this case, confirmation of the refusal from the simplified tax system will be a copy of the submitted notification with a tax mark of acceptance, or an inventory of the attachment and a Russian mail receipt confirming the sending of the document by letter.

A firm or individual entrepreneur, being a “simplifier”, can switch to the OSNO, having lost the right to the simplified tax system, or voluntarily. As a result of this transition, the volumes of taxation and accounting are changing. Read about the main features that are taken into account when changing the "simplification" to a common system in this article.

How is the transition from USN to OSNO

You can voluntarily abandon the “simplification” in favor of the OSNO when the calendar year ends - the tax period under the simplified tax system. The IFTS submits a “Notice of refusal to use the simplified tax system” in the form No. 26.2-3 (approved by order of the Federal Tax Service of the Russian Federation dated 02.11.2012 No. ММВ-7-3 / 829). The deadline for notification is January 15 of the year from the beginning of which the transition to OSNO occurs.

Former "simplified" employees who make a voluntary transition from the simplified tax system to the general regime from the beginning of 2018 must, as usual, submit a "simplified" declaration for 2017: legal entities no later than 04/02/2018, and individual entrepreneurs - 04/30/2018.

If the taxpayer completely ceased to engage in “simplified” activities, 15 days from the date of termination are given to notify the tax authorities of this. Notification form No. 26.2-8 can be found in Appendix No. 8 to the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/829. Before the 25th day of the next month after the termination of the "simplified" type of business, you must submit a tax return.

The transition to a common taxation system with the simplified tax system may be forced when the right to use the "simplification" is lost. If the limit of annual income allowed on the simplified tax system (150 million rubles) was exceeded, the number of employees became more than 100 people, or other criteria established by articles 346.12, 346.13 and paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation, the taxpayer automatically "flies" from the special regime from the beginning of the quarter in which the violation occurred. An application for the transition from the simplified tax system to the OSNO, or rather, the “Notice of the loss of the right to use the simplified tax system” in form No. 26.2-2 (see order of the Federal Tax Service of the Russian Federation No. behind the "transitional" quarter.

After the message about the transition from "simplified" to OSNO, you do not need to wait for a response from the IFTS, because. the transition procedure is advisory in nature.

The transition from the simplified tax system "income" to the OSNO: features

What are the important points to consider for those who are switching from "simplified" to OSNO?

If enterprises can keep simplified accounting on the simplified tax system, and one register is enough for tax accounting - KUDiR, then after the transition of an LLC from the simplified tax system to the OSNO is carried out, the volume and detail of accounting and tax accounting increase significantly, especially for those who used the "profitable » the object of taxation on the simplified tax system.

"Simplifiers" are exempt from VAT, property tax, legal entities do not pay income tax, and entrepreneurs - personal income tax on business income. By switching to OSNO, you will have to calculate and pay all these taxes, as well as submit declarations on them. Those who have lost the right to "simplification" must recalculate taxes on OSNO from the beginning of the quarter in which this happened. In addition, firms on the general regime, when calculating income tax, have to use the accrual method instead of the cash method.

Recognition of "transitional" income and expenses is an important point, which has its own subtleties. Income and expenses on the “simplified” system are recognized as they are paid, on the OSNO, revenue is taken into account as it is shipped, and expenses are recognized in the period of occurrence, not taking into account the date of payment (clause 1 of article 271, clause 1 of article 272 of the Tax Code of the Russian Federation ). How the Tax Code of the Russian Federation regulates the transition from the USN to the OSNO in this part:

• advances received before the transition are subject to a single "simplified" tax, regardless of the time of their shipment (clause 1, article 251 of the Tax Code of the Russian Federation).
• Revenue not paid under the simplified tax system (in whole or in part) is taken into account in the income of the first month of work on the OSNO.
• The acquisition costs that the taxpayer incurred, but did not have time to pay in full on the “simplified”, reduce the tax base for “profit”, which is especially beneficial when switching from the simplified tax system “income” to the OSNO (clause 2 of article 346.25 of the Tax Code of the Russian Federation). Accordingly, insurance premiums to the PFR, MHIF and FSS accrued under the simplified tax system, and already paid on the OSNO, are also taken into account for the tax base (letter of the Ministry of Finance of the Russian Federation of 03.05.2017 No. 03-11-06 / 26921).

Transition from USN to OSNO: accounts receivable, impossible to collect

The hopeless "receivables" that arose when using the simplified tax system does not reduce the taxable base for the "simplified" tax, since it is not included in the list of expenses taken into account by the "simplifiers" (clause 1 of article 346.16 of the Tax Code of the Russian Federation). Also, it cannot be deducted for income tax under OSNO (letter of the Ministry of Finance of the Russian Federation dated 06/23/2014 No. 03-03-06 / 29799). But it will be necessary to take it into account as part of “transitional” income, according to paragraphs. 1 p. 2 art. 346.25 of the Tax Code of the Russian Federation.

Transition from USN to OSNO: fixed assets

A “simplifier” switching to OSNO in the middle of a calendar year may have the balance of the value of acquired fixed assets not written off as expenses. The residual value of fixed assets upon transition from the simplified tax system to OSNO is determined as of the date of transition, as the initial cost of fixed assets minus expenses taken into account during the period of "income-expenditure" simplification, that is, the above residual value of fixed assets is accepted for income tax.

If there is a transition from “STS 6” to OSNO, the residual value of fixed assets is not calculated, since expenses are not included in the calculation of the tax base on the “profitable” STS (letter of the Federal Tax Service dated 02.10.2012 No. ED-4-3 / 16539).

VAT upon transition from USN to OSNO

Applying the OSNO, an individual entrepreneur or a company must issue VAT invoices to buyers, then transferring the tax to the budget. VAT is charged from the beginning of the quarter in which the taxpayer ceased to be a "simplified" and switched to OSNO.

Often, during the transition, a situation arises: an advance payment for goods (works, services) was received while still working on the “simplified system”, when VAT was not charged, and the shipment (performance of works, services) occurred already at OSNO. In this case, the prepayment amount is included in income under the simplified tax system, having paid a “simplified” tax from it. Additional VAT is charged on sales and paid by the buyer already in the “general mode” period. If the advance was received after the transition to the OSNO regime, VAT is charged on it as well.