Features of the transition to SSN when registering IP

27.08.2021

When registering a person as an individual entrepreneur, professional activity begins in full. It involves not only the receipt of income, but also the payment of taxes in accordance with the law.

In order to optimize their activities, entrepreneurs choose the system by which taxation will be carried out. The regime should be optimal so that tax expenses do not exceed the amount of income from doing business. Otherwise, the company may go bankrupt.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

In addition to optimizing costs, the taxation system affects the time and material costs in preparing reports. For a novice entrepreneur, a simplified taxation system may be suitable. It is worth figuring out how to switch to the simplified tax system when registering an IP.

Features of the situation

Sole proprietorship refers to small businesses. Despite the large number of various tax regimes provided for by law, the simplified system is the most profitable and simple for individual entrepreneurs. It was originally created to facilitate the taxation of entrepreneurs and support small businesses.

The main advantage of the system is economy. The simplified regime does not provide for large tax deductions. Therefore, all entrepreneurs are able to pay taxes. In this case, there are no large debts.

If there is a transition to the simplified tax system after registering an individual entrepreneur, then personal income tax, VAT and property tax are not charged from the businessman. When choosing this system, the entrepreneur has an agent and the possibility of independent cash reporting.

The system provides for deductions to non-budgetary organizations, which include the FMS. The payment amount is calculated using a special formula. The amount is affected by the cost of the insurance year. To calculate, you need to multiply the minimum wage by the tariff and multiply the amount received by 12 months.

Main nuances

When switching to a simplified system, an entrepreneur must find out in advance the procedure for applying and the deadlines for submitting documents. The regime provides for the presence of a certain package of papers. Before filing, you need to determine what percentage of deductions will be transferred to the tax service.

General procedure and terms

Switching to a simplified taxation system is very simple. To do this, you only need to submit a notification to the tax service.

The application is filled in according to form 26.2-1, fixed by regulatory legal acts.

In it, the entrepreneur must indicate:

the taxpayer's own data (last name, first name, patronymic or company name for a legal entity, taxpayer identification number);
code of the tax service that accepts the application;
date of transition (when an individual entrepreneur is formed or an already existing company);
choice of the percentage that will be deducted (program "income" 6% or "income minus expenses" 15% );
income for the last reporting period;
residual value of OS;
data of the entrepreneur or authorized person submitting documents;
registration data and full name of the employee who accepted the application.

The form to be filled out is downloaded on the official page of the Federal Tax Service or other sites on the Internet. You can also contact the fiscal service for a form.

The application must be submitted within a certain period of time. The term depends on when the IP was registered.

During initial registration, 30 days period for submission of documents. In the application, it is worth noting the number 2 in the column “transition to the simplified tax system”. It is worth preparing a notice in advance and submit it along with the rest of the package of papers during registration. If this is not done, then IP taxes will be calculated according to the general system.

When changing the regime, the application can be submitted until December 31 of the current year. In the application it is necessary to mark the number 1 in the column "transition to the simplified tax system". The new system will start working on January 1 of the reporting period.

Which to choose

It is necessary to choose a program for calculating taxes according to a simplified system, depending on the profitability of the company. For low costs in the course of work or the provision of services, a system that provides for deductions is most suitable 6% .

When working in the trading field, as well as high costs or risks, you should pay attention to a program that provides 15% deductions. The rate will be floating, as expenses will be deducted from income.

Previously, they developed a formula, following which you can avoid unreasonable taxes. In excess of the cost of 60% more than income, you must choose a program that provides for deductions 15% . If such a situation is not observed and is not expected, then it is worth stopping at 6% .

Upon reaching the amount of income of 40% when using the simplified tax regime of 15%, the tax will be the same as with 6%, and if the amount of profit increases, then it is worth changing the simplified tax system, as the businessman will pay too high taxes

When and where to apply

An application for the transition to the simplified tax system can be submitted in two cases. The first provides for the initial registration of an individual entrepreneur as a taxpayer. In the second case, the taxation system is transferred to the simplified tax system.

In case of a newly opened LLC or registration of a person as an individual entrepreneur, the application is submitted within 30 days. It must be attached to the rest of the documents collected for the opening of the company.

You can switch to a new taxation system from an existing one only from the beginning of the new year. In this case, the application must be submitted no later than December 31 of the current period.

Quite extensive - you can start your own business without registration and permits in a variety of fields.

If you have lost your documents, it will help you figure out how to restore the IP registration certificate.

The deadlines for submitting an application and the transition procedure may vary depending on the existing taxation system:

When transferring UTII or the general system to the simplified tax system, an application is submitted in December of the previous year. The new regime starts on January 1st.
In the event of a change in UTII to the simplified tax system, the tax authorities are additionally notified of the termination of the imputed income system. You need to report the change before January 5 of the new period.
If the activity carried out under UTII is excluded at the regional and municipal level, or a new type of activity begins, then an application for the termination of the previous regime is submitted at the time of the decision. This is allotted 30 days.

If the last day of submission of documents falls on a weekend or holiday, you can declare the transition to the next business day. If the application is not prepared in time, the entrepreneur will not be able to switch to the simplified tax system.

In case of missing the deadlines, but using the simplified system, taxes can be recalculated according to the general taxation system. Entrepreneurs will be penalized.

Document details

The simplified taxation system is a special tax calculation regime. It is prepared for owners of small and medium businesses.

You can switch to the simplified tax system only in accordance with certain rules and requirements. The share of participation of other firms is also taken into account.

Taxpayers who want to switch to the simplified tax system can be of two types:

The first group includes organizations and individual entrepreneurs who first registered with the tax authority. They must choose to pay tax on income only or on income less expenses.
The second taxpayers want to change the taxation system. Before the transition, they can keep records in accordance with the general system and UTII. But they will be able to work under the simplified tax system only from the new year.

For companies that have access to a simplified system, there are some requirements:

They must not include branches. Separate subdivisions or representative offices are allowed.
The residual value of the company's funds should not exceed 100,000,000 rubles.
The Articles of Association may provide for the activities of other companies, but not more than for 25% .
The simplified tax system is not used by banks, microfinance organizations, insurance companies, pawnshops, government agencies, investment funds, private pension funds.
The company should not conduct activities for the sale of excisable goods, the extraction and processing of minerals, the production of agricultural products.
The company is allowed to have no more than 100 employees.

The right to switch to the simplified tax system when registering an individual entrepreneur

Special tax regimes are not provided for all firms. USN is a system for companies engaged in small and medium-sized businesses. The requirements that apply to them are enshrined in the Tax Code of the Russian Federation (Article 346.12).

The company must have an annual income not exceeding 60,000,000 rubles. If the LLC exceeds, it must switch to the general taxation system.
The average number of employees per year should not exceed 100 people. With a special reduction in employees to obtain tax benefits, it will not be possible to switch to the simplified tax system. The court will consider the circumstances of the process, which will reveal the ineffectiveness of the reduction.
Fixed assets and tangible assets should not exceed 100,000,000 rubles.
Other firms may participate in the activities of the company for no more than 25% .
An LLC may have representative offices and branches.

There are also requirements for the type of activity of the LLC.

It is forbidden to work:

in the banking sector;
in the insurance field;
in notary firms;
in the bar.

Other cases are prescribed in the Tax Code of the Russian Federation (Article 346.12).

What to Consider

When switching to a simplified taxation system, it is important for companies wishing to change the regime at the beginning of the year to know the stages of the procedure. It is also worth considering the issues of drawing up an application and payment.

Procedure at the beginning of the year

Often, entrepreneurs are not aware of the existence of a simplified taxation system. A general system may also be chosen depending on certain reasons. But when working, cost optimization is often required, which can be achieved by switching to the simplified tax system.

To make the transition, you must submit an application to the tax service before the end of the current year. It will be considered in the same manner as when registering an individual entrepreneur or LLC.

In the middle of the year, it is forbidden to switch to a new system. Therefore, the entrepreneur will need to wait for the moment of the new year. If a reverse transition is made (from the simplified tax system to the common system), then there is no need to wait. This must be done in the new quarter after the change in working conditions.

In accounting, there are also some nuances of the transition. The 1C 8.2 system does not provide for automatic selection of a new mode. The new accounting policy should begin with manual entry of opening balances. This is the only way to avoid mistakes.

One of the difficult issues is the restoration of VAT. After all, the tax is not provided for by a simplified system. Therefore, it must be included in the budget.

Recovering VAT is not easy.

To facilitate the task, it is worth focusing on some rules:

VAT is restored only from those funds and materials that were not put into production during the transition to the simplified tax system. If there are goods in stock for which a deduction has already been made, VAT is restored. If the VAT is calculated on the materials from which the products that have not yet been sold were made, then it is not subject to recovery.
When restoring VAT on depreciable property, the residual value is taken into account.
In the case of concluding an agreement before switching to the simplified tax system, it is worth changing its conditions. The new document contains amounts excluding VAT. In the absence of the possibility of making changes, the value added tax must be paid by the entrepreneur to the state budget.
VAT recovery is made in accordance with the rate that was in effect at the time of purchase of the goods. It is included in the invoice.
VAT with an already paid contract is restored only if the system "income minus expenses" is selected. In this case, the tax is considered an expense. If the program provides for a percentage only on income, then it will not be possible to return the tax.
When shipping goods that have not yet been paid for before switching to the simplified tax system, VAT is not recoverable. The tax base is determined from the moment of shipment.

Application instructions

To switch to a simplified taxation system, a special form No. 26.2-1 is filled out. The application must contain information about the individual entrepreneur or LLC. In addition to the name or full name, the checkpoint and the taxpayer identification number are noted.

The document also states:

tax calculation software 6% or 15% );
date of transition to the simplified tax system;
year of application;
the size of fixed assets as of October 1 of this year;
the amount of profit received by the company until October of this year.

If the taxpayer changes the UTII to the simplified tax system, code 3 must be marked in the application in the column "sign of the taxpayer". In this case, the amount of income is not taken into account.

The application is completed on one page. At the end of the document, the date of compilation and the signature of the individual entrepreneur or the head of the LLC are put.

With the correct filling of the documents, the transition to the simplified tax system will be carried out quickly and easily. The amount of tax is significantly reduced.

It is important to confirm that the company has indeed been transferred to the new regime, and for this it is worth visiting the territorial office of the Federal Tax Service and checking the information in the database

Issue price

The law does not prescribe the cost of transferring the company's taxation system to a simplified regime. All expenses are included in ( 800 rubles), which is paid at the time of filing an application for registration.

The cost of services for the payment of taxes in the amount of 6% and 15% . To make a choice, it is worth evaluating the profitability of the company. If the company provides services and does not incur significant costs, then it is worth stopping at the system 6% .

With high costs and work in the trade area, you need to switch to a 15% system. It takes into account not only income, but also expenses of the company. The rate can be floating.

If an individual entrepreneur cannot choose a system, then it is worth considering the ratio of income and expenses. With expenses over 60% of the amount of income, it is worth choosing the mode of 15% deductions. Otherwise, a tax system of 6% will do.

Reasons for rejection

Some individual entrepreneurs are denied the transition to a simplified taxation system. This situation is observed when the taxpayer does not comply with the requirements of the Tax Code of the Russian Federation (Article 26). Also, an error can be made by employees of the Federal Tax Service when checking the possibility of a transition.

In all other cases, there can be no refusal. If such a situation is observed, then the inspectors are breaking the law.

Sometimes entrepreneurs working under the simplified tax system may lose the right to apply this taxation system. This is observed when the amount of income exceeds the established limit.

Tax authorities often refuse entrepreneurs to switch to the simplified tax system. They refer to the fact that the taxpayer does not have a state registration number and data about the taxpayer. The refusal may be motivated by the inability to assert the rights before the registration of the IP.