Types of tax on imputed income individual entrepreneurs. The procedure for paying UTII

Any businessman is always interested in the question of how to make more profit and pay less taxes. You can legally reduce taxes by choosing the right taxation system when carrying out a particular business activity. The state is trying to support small businesses, and therefore taxes for individual entrepreneurs were significantly reduced in 2019, which makes the work of entrepreneurs easier.

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First, it is necessary to explain what the taxation system is and why you need to pay taxes.

The fact is that the state sponsors many budgetary organizations, ranging from kindergartens to social organizations for the payment of benefits. To support all these non-profit organizations, financial resources are required. These financial resources are obtained precisely through taxation of the working population and entrepreneurs.

Thus, the taxation system is the totality of all taxes and fees levied in accordance with the procedure established by law from participants in commercial activities.

The tax system of our country is regulated by the Tax Code of the Russian Federation.

Subjects of Russia have the right to make some amendments permitted by the basic legislation of the Russian Federation. Therefore, when choosing a taxation system, it is useful to familiarize yourself with the Tax legislation of your region.

Types of taxation for individual entrepreneurs in 2019

In Russia there are five tax regimes that can be applied. An entrepreneur can choose the most profitable mode for himself, or use several special modes at once.

General tax regime

The opportunity to go on a tax holiday is given to newly registered individual entrepreneurs or individual entrepreneurs who are switching to the simplified tax system from another regime. The main areas of activity that allow you to go on tax holidays are production, social, scientific and the sphere of providing household services.

Unified tax on imputed income (UTII)

When working under the regime, an individual entrepreneur pays a single fixed tax, which is established by the state for certain types of activities. In fact, under this regime, the amount of tax does not depend on the amount of income. Therefore, this regime is beneficial for those entrepreneurs who actually have quite large incomes.

The tax rate for UTII is 15%. The tax is calculated using a deflator coefficient that changes every year.

For example, let’s say there is a fixed tax of 120,000 rubles for the type of activity you conduct. Your real income amounted to 6 million rubles. If you were on a simplified taxation system and paid an “income minus expenses” tax of 15%, then the amount payable would be significantly higher, that is, 900,000 rubles.

Reporting for UTII is not complicated, it is submitted once a quarter.

An individual entrepreneur on UTII has the right to refuse to use and open it. The number of employees should not exceed 100 people.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE!

Thus, this tax regime is advantageous to apply when income is really high, since the amount of tax is fixed and does not depend on the profit received.

Changes to UTII in 2019.

1. Reducing the tax rate in the constituent entities of the Russian Federation.

   Regional authorities were given the opportunity to reduce the UTII tax rate from 15% to 7.5% at their discretion.

2. Changed to calculate UTII.

   The single tax on imputed income is calculated using deflator coefficients K1 and K2. In 2019, the K1 coefficient is 1.798 and is common for the entire Russian Federation (the coefficient was originally planned to be 2.083, but the authorities decided to leave it the same). Regions have the right to set the K2 coefficient at their own discretion.

3. New form of UTII declaration.

   In 2019, a new UTII declaration form will be used. The changes are associated with the possibility of reducing the tax rate from 15% to 7.5%.

Unified Agricultural Tax (USAT)

Individual entrepreneurs operating in the field of agriculture, that is, producing, processing and selling agricultural products, can apply the Unified Agricultural Tax regime. Fishery organizations also have the right to apply the Unified Agricultural Tax.

The Unified Agricultural Tax rate is 6% of income minus expenses.

The tax is paid twice a year, and reporting is carried out according to a more simplified scheme and is submitted once a year at the end of the tax period.

One of the conditions for the possibility of applying the unified agricultural tax is that income from agricultural activities must be at least 70% of total income.

Changes to the Unified Agricultural Tax in 2019.

1. VAT will not affect tax calculations.

Since 2019, when reporting individual entrepreneurs, it is allowed not to take into account VAT in income. Also, VAT is not included in expenses when calculating the Unified Agricultural Tax. Previously, the amount of VAT was indicated in the invoice and was required to be paid to the budget, plus the same amount was included in the amount of income and was taxed at 6%. Thus, double VAT taxation has been eliminated since 2019.

Patent tax system

The patent taxation system can only be applied for limited purposes, which are established by law.

The essence of this regime is that an individual entrepreneur buys a patent for a certain period (from a month to a year) and is exempt from paying any taxes and filing tax reports. The only condition is to pay for the patent on time. The cost of a patent is calculated by regional authorities based on the potential profit that can be obtained from conducting a certain type of activity.

Of course, with this taxation regime there are restrictions: the number of employees is no more than 15 people, the maximum amount of profit per year is set by local authorities. The use of cash register is not necessary, but you need to keep a book of income and expenses. To be able to work in other regions, you need to buy separate patents.

Changes in the patent tax system in 2019.

1. Tax holidays for up to 2 years.

   For those who register as an individual entrepreneur for the first time and wish to carry out business activities under the patent taxation system, or for individual entrepreneurs who decide to switch to this regime, the state has provided the opportunity to go on a tax holiday for up to 2 years. As with the simplified tax system, the list of types of activities and the timing of tax holidays are established by regional authorities at their own discretion.

2. The list of activities for applying a patent has been expanded.

   Since 2019, the list of types of business activities in which the patent system can be applied has been expanded. The list has been supplemented with 16 types of entrepreneurial activities. New paragraphs start from paragraph 48.

3. The deflator coefficient has been changed.

   The deflator coefficient used to calculate taxes on PSN is 1.329 in 2019 (in 2015 the coefficient was 1.147).

4. New application form for switching to PSN.

   From 2019, a new application form will be established for the transition to a patent tax system.

General changes in the taxation system for individual entrepreneurs in 2019

Thus, in 2019, individual entrepreneurs can carry out their activities under one of five tax regimes: , Unified Agricultural Tax, PSN. Each taxation system has its own pros and cons, and the choice must be approached carefully so as not to pay extra taxes later. In 2019, the state introduced changes to the tax system, mainly related to the reduction of tax rates and the provision of tax holidays in order to support small businesses. At the same time, serious changes have been introduced regarding penalties for failure to provide information regarding hired employees. In particular, for better control, a new reporting form 6-NDFL has been introduced, which must be submitted monthly, and significant amounts of fines have been established for delays or evasion of providing relevant information. A beginning individual entrepreneur should carefully study the possibilities of each tax regime, taking into account innovations, and make the right choice.

Since 2013, UTII has been a voluntary tax regime to which both organizations and individual entrepreneurs can switch. “Imputement” can only be applied to certain types of business activities, the list of which is limited by the Tax Code. Regional authorities themselves decide on the need to introduce a special regime on their territory and determine which business activities it will apply to. Under what conditions is UTII applied in 2016 for individual entrepreneurs, what is the formula for calculating the tax and how to fill out the reports, we will consider further.

Who can become a “imputator”

There are several conditions for an entrepreneur to switch to UTII:

• the activities of individual entrepreneurs are included in the list of types of activities to which “imputation” is applicable and are carried out in the territory where UTII is introduced,
• compliance with the average number of employees - no more than 100 people,
• not to be a payer of the Unified Agricultural Tax,
• not participate in agreements on joint activities or trust management,
• do not provide car and gas stations for rent,
• the hall for trade or for serving visitors in public catering should not exceed 150 square meters. m.

Since the “imputation” is territorial, when doing business in different municipalities, you will have to register as a UTII payer in each of them. An exception is made for delivery trade, auto advertising and carriers of passengers and cargo - you can pay the tax and report on it at the place of registration of the individual entrepreneur.

• K1 – deflator coefficient (in 2016 equal to 1.798),
• K2 is a coefficient whose value is set annually at the local level and can range from 0.005 to 1. There may be several such coefficients in one subject.

VD = BD * K1 * K2 * (FP1 + FP2 + FP3)

If an individual entrepreneur has not registered as a UTII payer since the beginning of the month, or has ceased to be an “imputed person” without working a full month, the imputed income must be divided by the number of calendar days of the month (CD) and multiplied by the number of days actually worked (CD1):

VD = BD * K1 * K2 * (FP1 + FP2 + FP3) / KD * KD1

The tax rate is 15%, but from 2016 its value can be reduced to 7.5% by decision of local authorities (clause 2 of article 346.31 of the Tax Code of the Russian Federation).

As a result, we obtain the following UTII formula for calculation:

UTII = VD * 15%

where VD = DB * K1 * K2 * (FP1 + FP2 + FP3), if the month is worked completely on the “impute”,

or VD = BD * K1 * K2 * (FP1+FP2+FP3) / KD * KD1, if not all days of the month were worked on UTII.

The received UTII tax for individual entrepreneurs with hired employees can be reduced by deducting sick leave, voluntary personal insurance contributions and insurance contributions paid in the reporting period to funds for employees who are engaged in “imputed” activities. At the same time, it is possible to reduce the tax due to such contributions by a maximum of 50% (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). Tax deductions are reflected in section 3 of the declaration, where individual entrepreneurs and employees indicate taxpayer attribute “1”.

If the “imputed” activity is carried out in different areas, then in section 1 it is necessary to proportionally distribute the total amount of tax according to OKTMO codes.

Individual entrepreneur on UTII without employees

If an entrepreneur works alone, then his UTII declaration for an individual entrepreneur, the form of which with an example of filling is attached below, will look the same as for an individual entrepreneur with hired employees. Only section 3 will be different, since in this case you can deduct insurance contributions to the funds exclusively “for yourself.” In section 3 we indicate the taxpayer’s characteristic “2”.

Let us remind you that individual entrepreneurs on UTII without employees in 2016, like all entrepreneurs, must pay 23,153.33 rubles. fixed contributions, of which:

• to the Pension Fund of the Russian Federation – 19,356.48 rubles,
• in the Federal Compulsory Medical Insurance Fund – 3796.85 rubles.

When an individual entrepreneur’s income exceeds 300,000.00 rubles, additionally from the excess amount you will have to pay:

• 1% in the Pension Fund, but not more than 135,495.36 rubles.

As a result, the maximum amount of contributions to the Pension Fund in 2016 will be 154,851.84 rubles, and all fixed contributions will be 158,648.69 rubles.

Contributions “for yourself” can be counted towards the reduction of UTII without restrictions, but only in the reporting period when they were transferred to the funds. So that the “imputed” tax can be reduced by contributions “for yourself” quarterly, it is better to transfer them not in one payment once a year, but in parts once a quarter.

A sample declaration was completed for individual entrepreneurs on UTII without employees for the 3rd quarter of 2016.

The single tax on imputed income, also called “imputed income,” is a taxation system popular among individual entrepreneurs. In 2019, individual entrepreneurs who pay “imputed” tax will expect some adjustments to the mechanism. For further lawful use of the “imputed” tax, it is strongly recommended that you familiarize yourself with the innovations, as well as independently calculate the amount to be paid to the tax authority.

The concept of UTII and the basic regulations accompanying it

UTII is considered to be one of the most profitable taxation systems for individual entrepreneurs. Its peculiarity lies in the way the tax is calculated, which makes it attractive. Thus, the tax base under this system is the amount of income imputed by the legislator in relation to a specific field of activity, and not the income received by the business entity for the reporting period. Accordingly, the tax is tied to the category of activity, the number of employees involved or the area of ​​the outlet used, and not to the profit received.

UTII is a special tax accounting system in which individual entrepreneurs are exempt from the obligation to pay VAT, personal income tax, income and property taxes.

“Imputement” is recognized as an optional taxation system; an entrepreneur can switch to it at his own request.

The features of UTII include the following:

• submission of reports, as well as payment of taxes, to the civil service is carried out quarterly;
• one tax is paid, not three;
• the possibility of reducing the tax on the amount of insurance payments paid;
• the opportunity to reduce the costs of purchasing and installing online cash registers;
• There is no strict need to use online cash registers until 07/01/2019. (for individual entrepreneurs engaged in special categories of activity - until 07/01/2018);
• For certain categories of work, it is possible for newly registered individual entrepreneurs to apply a 0% rate.

In Part 2, Art. 346/26 of the Tax Code of the Russian Federation prescribes the areas of activity to which it is lawful to apply “imputation”:

• provision of household services;
• provision of veterinary services;
• transport maintenance, in particular repair, maintenance and washing;
• rental of parking areas. This takes into account car security services in commercial parking lots, excluding penalty parking;
• transportation services;

No more than 20 vehicles can be operated.

• retail trade in premises, the maximum size of which is 150 sq.m. If the territory of the outlet is larger, the use of UTII is illegal;
• retail trade in stationary and non-stationary spaces. That is, without the presence of closed trading buildings (markets, kiosks, vending machines), as well as on open counters (benches, vans, barrels of drinks on tap);
• catering services, if the total area involved is less than 150 sq.m.;
• catering services, the provision of which is provided at a point that does not have a special hall for serving clients;
• placement of advertising on external buildings (billboards, posters);
• placement of advertising on public transport;
• transfer for use, on the basis of a lease agreement, of areas and buildings with a total area of ​​no more than 500 sq.m., for carrying out activities related to public catering and retail trade.

It is prohibited to use such a taxation system if:

• the share of the company's authorized capital consists of 25 percent or more of borrowed funds;
• the company is a large tax payer;
• the individual entrepreneur has more than one hundred external employees;
• The individual entrepreneur operates on the basis of a partnership agreement or is a manager of trust property;
• The individual entrepreneur operates in the rental of gas stations.

Restrictions on the use of UTII in Russia

The use of “imputation” is not possible in all regions of the Russian Federation. This provision is adopted by the council of local municipal authorities. Among the issues discussed and adjusted at the local level are:

• a list of categories of activities for which business entities will be able to legally apply “imputation”;
• tax rate ranging from 7.5% to 15% of imputed income;
• the value of the special coefficient (K2), taking into account the type of activity of the business entity, as well as the area in relation to which the taxation system is applied.

These issues are subject to possible adjustment by local authorities due to the heterogeneity of the location of retail outlets, population size and income level. Thus, a supermarket in the center of Moscow will generate significantly higher income than the same supermarket on the outskirts of Barnaul.

As of the end of 2017, UTII is not permitted for use in the capital due to the presence of a trade tax in Moscow.

In addition, there is a limitation on the application of the system to a specific list of types of work. Application of UTII in 2019 to any categories of activities not covered by Part 2, Art. 346/26 of the Tax Code of the Russian Federation is an offense entailing administrative liability.

Reporting on UTII in 2019

Full accounting for individual entrepreneurs using UTII is not mandatory. However, for the legality of the activities carried out, the individual entrepreneur should prepare the following papers:

• accounting of physical indicators;
• tax return;
• reporting on hired subordinates;
• cash documents (if necessary).
• The main document required for submission is the tax return.

In 2017, its form was changed and since 2018, old-style documents are no longer accepted.

It is submitted quarterly, that is, four times a year. The deadline for submission is the 20th day of the month following the last one in the quarter. That is, you must submit your UTII declaration in 2019 on 04/20/2019, 07/20/2019, 10/20/2019, 01/20/2020.

The declaration is submitted to the local tax authority in one of the following ways:

• through personal visits to public service;
• by registered mail;
• through the official resource of the Federal Tax Service;
• with the help of a trusted person.

If an individual entrepreneur has no more than 25 hired subordinates on his staff, he is allowed to submit only an electronic declaration.

The requirements for filling out a tax return are as follows:

• physical indicators should be rounded to whole numbers;
• K2 is rounded to the third decimal place;
• when indicating amounts, rubles must be rounded: less than 50 kopecks - 0, more than 50 kopecks - 1 ruble;
• if the declaration is filled out manually, then the pen must be either blue or black;
• It is strictly forbidden to use a proofreader when filling out by hand;
• When filling out the declaration on a computer, it is recommended to use the “Courier New” font;
• The document numbering is continuous.

Advantages and disadvantages of UTII

The advantages of “imputation” include:

Changing the taxation system for an existing activity from the simplified taxation system or OSNO to “imputation” is legal only from the beginning of the reporting year.

• the possibility of simultaneous application of UTII and other tax systems;
• UTII for individual entrepreneurs does not provide for the strictly mandatory use of online cash registers, with the exception of individual entrepreneurs engaged in retail trade and public catering. For these business entities, registration of cash registers is required until July 1, 2018. For other individual entrepreneurs - until July 1, 2019.

The following are recognized as the disadvantages of UTII:

• The tax amount depends on the imputed income. This provision is both an advantage and a disadvantage: based on the results of the reporting period, the entrepreneur could not carry out any work or receive a negative final result, but payment of tax is required;
• You can use UTII only in those areas where it is permitted;
• the possibility of taking into account insurance payments made only exists in relation to those contributions that were made in the same period for which the tax is paid. The only existing exception is valid for those situations where insurance contributions were made before submitting the declaration for the reporting period;
• the presence of a limit on the number of employees and restrictions on the volume of territories of retail outlets;
• the strict obligation of individual entrepreneurs to submit quarterly reports. At the same time, for the simplified tax system the obligation to submit reports is annual.

Changes to UTII in 2017

In 2017, work was actively carried out to improve the state tax system and, in particular, UTII. Thus, at the legislative level the following significant adjustments were made:

• Individual entrepreneurs were given the right to take into account insurance payments for themselves when calculating taxes. Back in 2016, insurance payments were taken into account only for hired employees;
• based on Government Decree No. 2496/r dated November 24, 2016, a modified list of economic codes by category of activity related to the provision of services came into force;
• An individual entrepreneur must notify the tax authority of his transition from UTII to the simplified tax system within the first 30 days from the date when the last transactions under UTII were terminated.

The main changes made to UTII in 2018 for individual entrepreneurs

The main changes in tax legislation regarding “imputation” in 2018 include the following:

1. Extension of the right to use UTII. Thus, in accordance with Federal Law No. 173 “On Amendments” dated 06/02/2016, “imputation” can be used by business entities until 12/31/2020. The previous version of the Tax Code of the Russian Federation stated that the use of UTII will be discontinued on 01/01/2018.
2. From 01/01/2018, individual entrepreneurs are legally entitled to a cost benefit when purchasing an online cash register. At the same time, the benefit amount can reach a maximum of 18,000 rubles. Please note that in order to have the right to use this benefit, the electronic cash register must be registered before 07/01/2018, with the exception of those individual entrepreneurs who are engaged in retail trade or activities in the field of public catering.
3. The deflator coefficient used (K1) is 1.868 from the beginning of 2018.

An example of calculating UTII tax for an individual entrepreneur

The tax is calculated quarterly using the following formula:

DB * FP * K1 * K2 * % * 3, where:

DB - basic income. It is determined by the provisions of the Tax Code of the Russian Federation per unit of FP in relation to a specific sphere of production;

AF is a physical indicator. The unit of this indicator is the number of employees involved, the volume of the trading area, the number of vehicles, etc. BD and FP are fixed standard indicators for certain areas of activity and are fixed in clause 3 of Art. 346/29 Tax Code of the Russian Federation;

K1 – coefficient, as of 2019, is 1.868. It is subject to annual review and adjustment by the Ministry of Economic Development of the Russian Federation;

K2 is a correction coefficient, the value of which is determined by municipal authorities depending on the field of activity. You can get acquainted with the value of this indicator on the official website of the local tax organization;

% - UTII interest rate. Varies from 7.5 to 15. Local authorities may lower the interest rate depending on the category of activity;

3 - the number of months for which the calculation is submitted.

Calculation example:

There is an individual entrepreneur providing veterinary services. There are no subordinates involved. Basic profitability is calculated based on the number of attracted employees, including the entrepreneur. Physical indicator - 7500, K1 - 1.868, K2 - 1, rate - 15%.

Accordingly, the amount of tax excluding insurance payments will be 6,305 rubles.

If the amount of insurance payments actually exceeds the amount of tax payable, the entrepreneur has the right not to pay tax.

The nuances of reducing tax on insurance premiums

The nuances of reducing the tax on insurance contributions include the following:

Activity codes for reporting on UTII

When filling out the declaration, you must indicate the economic code of the economic activity. In 2019, business services are coded as follows:

1. Domestic services. Code - 01. FP is the number of hired subordinates, including individual entrepreneurs. The database will be 7500 rubles.
2. Veterinary services. Code - 02. FP is also based on the number of employees, including individual entrepreneurs, while the DB is 7500 rubles.
3. Maintenance services for cars and other vehicles. Code - 03. FP is calculated based on the number of hired employees, in this case, the DB will be 12,000 rubles.
4. Services for renting out parking areas. Code - 04. FP is the total area of ​​the transferred site for parking. DB per month is 50 rubles.
5. Cargo transportation services. Code - 05. FP is calculated based on the number of transport units for carrying out the activity. DB is 6,000 rubles.
6. Passenger transportation services. Code - 06. FP is calculated based on the number of seats. DB - 1500 rub.
7. Retail trade carried out in the presence of trading platforms. Code - 07. FP is calculated based on the area of ​​sales floors. BD - 1800 rub.
8. Retail trade through stationary networks without sales floors, the area of ​​the outlet is less than 5 sq.m. Code - 08. FP is based on the number of retail outlets. DB is 9,000 rubles.
9. Retail trade through stationary networks without sales floors, outlet area more than 5 sq.m. Code - 09. FP is based on the area of ​​the outlet. DB is 1800 rubles.

Thus, in 2019, the main change in the issue of UTII is the extension of the legality of its use until the end of 2020. In addition, there are adjustments to the UTII declaration, which it is recommended that you read in detail. A number of changes were also adopted that individual entrepreneurs need to know in order to avoid further difficulties with the procedure for calculating tax and the tax authorities.

UTII is a special tax regime for small businesses, which allows you to pay much less to the budget than . Naturally, the question arises: are the types of activities approved for UTII in Moscow in 2019? Can metropolitan businessmen reduce their tax burden by choosing the imputation? This is a difficult question, we invite you to look into it with us.

What is the essence of UTII

The full official name of this regime is: “Taxation system in the form of a single tax on imputed income for certain types of activities.” It’s not very clear, so we need to talk about what it is in simple and understandable words for a non-specialist.

As you can see, the name of the tax regime includes the concept of “imputed income”. Imputed means attributed, assumed, expected. Accordingly, imputed income has no relation to real income.

And who imputes or calculates the income for the UTII payer 2019? Imputed income is calculated according to a special calculation given in Article 346.29 of the Tax Code of the Russian Federation. To calculate tax, you need to know the following information:

• FP – physical indicator (area of ​​a sales area or catering facility in sq. m; number of employees or vehicles, etc.);
• BD – basic profitability, calculated per unit of physical indicator in rubles;
• K1 is a deflator coefficient, approved annually by order of the Ministry of Economic Development of the Russian Federation.
• – this is a correction factor, adopted by local authorities, and can range from 0.005 to 1.

At first glance, all these calculations look very complicated, but they are not. Let's show it with an example.

Example

An individual entrepreneur is engaged in the transportation of goods; he owns two units of freight transport. What tax should he pay for this type of activity?

Let’s take the FP and DB indicators from 346.29 of the Tax Code of the Russian Federation:

• Physical indicator (number of vehicles used for transporting goods) = 2;
• Basic profitability per unit of FP = 6,000 rubles.

K1 in 2019 is equal to 1.915 for all regions of Russia. All that remains is . For example, let’s take the maximum value of K2, i.e. 1.

We substitute all values ​​into the formula for calculating imputed income: 6,000 * 2 * 1,915 * 1 = 22,980 rubles. This is exactly the income the state attributes to a carrier with two units of freight transport. But in practice, in most cases, real income is at least an order of magnitude higher than these estimated figures.

Now we’ll find out how much tax on this income needs to be paid to the budget. To do this, we multiply the imputed income by the tax rate of 15%, we get 3,447 rubles. Not so much; based on one truck, the tax will be only 1,723 rubles per month.

But, as they say in advertising, that's not all. The calculated UTII tax 2019 can be further reduced by the amount of insurance premiums paid by individual entrepreneurs for themselves and for their employees. Let’s assume that the entrepreneur from our example paid contributions in the amount of 15,000 rubles in the reporting quarter, and the tax for the quarter amounted to 10,341 rubles.

There is a restriction for employers - the calculated tax can be reduced by the amount of contributions paid, but not more than 50%. Thus, our entrepreneur will pay only half of the calculated amount to the budget, i.e. only 5,170 rubles per quarter.

Agree that such a low tax burden deserves complex calculations. And besides, we clearly showed why UTII is so attractive for small businesses.

Is it necessary to install an online cash register for individual entrepreneurs on UTII:

What can tax payers on imputed income do?

Naturally, the state strictly limits the list of activities permitted on UTII, because taxes from them are very small. Among them are veterinary and household services, on an area of ​​up to 150 square meters. m., transportation, etc. The list of business areas is established by Article 346.26 of the Tax Code, you can familiarize yourself with it.

In addition, each region has the right to reduce the prescribed types of activities, up to their complete ban. And in general, the authorities intend to abolish the UTII tax regime for small businesses. However, for now the expiration date of the imputation has been postponed from 2018 to 2021.

After this, the choice of tax regimes for organizations will be narrowed to and, but individual entrepreneurs will also be able to work on, which in its essence is very similar to UTII.

Can Moscow businessmen work on UTII?

Well, the main question of our article is - can capital businessmen work on imputation? Unfortunately, for UTII in Moscow in 2019, the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation are completely prohibited. And even at the time when this regime was allowed in the capital, only one type was transferred to it - outdoor advertising using advertising structures.

In addition, UTII is used in an abbreviated form in other cities of federal significance: in Sevastopol and St. Petersburg. Only certain types of activities are permitted here. The logic of legislators is clear, because business turnover in these cities significantly exceeds the revenue share of similar activities in other localities. And the budgetary expenses of these cities are significant and must be covered from the treasury. If businesses in federal cities are allowed to operate on UTII, then the megacities simply will not cover their expenses.

What to do if an organization or entrepreneur is registered in Moscow? Do they have the opportunity to work for UTII? Unfortunately, not in the capital. But you can register as a tax payer on imputed income in the Moscow region or another region of Russia.

To do this, an organization with a legal address in Moscow must register a separate division at the place of business in any region where UTII operates. In addition, you need to register with the local tax office by submitting the appropriate form.

Individual entrepreneurs with Moscow registration have a similar opportunity, but they do not need to register a separate division.

Have you not yet opened your business and are just planning to draw up documents for registering an individual entrepreneur? The free online service from 1C-Start will help you prepare documents for registration quickly and without errors.