The Tax Code of the Russian Federation, under certain conditions, for some taxpayers provides for the possibility of using the preferential system of taxation of the USN. Currently, this is the most popular regime among business entities classified as small businesses. To apply it, you must apply to the Federal Tax Service Inspectorate for the simplified tax system in the form of form 26.2-1.

Legislation establishes the procedure for the transition to and what criteria must be observed. The transition to the simplified tax system is possible when registering a subject and from other regimes. However, in any case, it is necessary to take into account the restrictions defined by the Tax Code of the Russian Federation.

When registering an individual entrepreneur or LLC

The rules of law provide an opportunity to apply for the simplified tax system along with registration documents at the time of registration of the taxpayer with the IFTS.

Attention! An application for the simplified tax system at or when opening an LLC is best done along with the constituent documents. Or within 30 days from the date of receipt of documents on state registration.

If a newly organized company or entrepreneur has not submitted an application even within 30 days, they automatically switch to the general taxation system. At the same time, it will be possible to switch to the simplified tax system only from the beginning of the new year.

It is also necessary to take into account that with such a transition to a simplified system, compliance with the criteria for its application (number, amount of revenue and cost of fixed assets) is mandatory, even if they were not checked at the very beginning. As soon as they are exceeded, it will be necessary to immediately notify the IFTS about this within the established time limits and make the transition from the simplified tax system to.

Transition periods if the application is not submitted during the registration of an LLC or individual entrepreneur

Existing taxpayers have the right to change the current taxation regime by submitting an application for the transition to the simplified tax system within the time frame established by law.

Attention! The deadline for applying for the simplified tax system is December 31 of the year preceding the year in which the simplified tax system began to be applied.

Such business entities need to remember that they must comply with the criteria for the transition to this system.

• cost of fixed assets;
• as well as the most important criterion - the amount of income received for 9 months of this year.

Then they must be compared with the standards specified in the Tax Code of the Russian Federation, and only after that they must be submitted to tax statement on changing the regime to a simplified taxation system.

Transition from other tax regimes

Special regimes using UTII, and for entrepreneurs also PSN, can use the simplified tax system for certain types of activities in conjunction with these regimes. This is possible if there are several types of activities on UTII or PSN, but there are also other areas of work carried out by the enterprise.

Let's look at an example of how to properly fill out an application form 26.2-1.

At the top of the form is the TIN code of the company or entrepreneur. For this field contains 12 empty cells. Since the TIN takes 10 characters for companies, the last two cells that will remain empty must be crossed out.

At the next step, in the field, you must enter the code of the tax service of four characters, where the application for simplified taxation is submitted.

The code indicated in it shows at what point in time the economic entity makes the transition:

• "1" is indicated when the document is submitted together with other documents for the registration of a company or individual entrepreneur;
• "2" is affixed by a company or entrepreneur who reopens activities after a previously completed liquidation;
• Also, the code "2" should be set by those who make the transition from imputation to simplification;
• "3" is written down by those subjects who switch to a simplified system from any other system, except for imputation.

After that, in a large field you need to write down the full name of the company, as is done in founding documents, or full name entrepreneur on a passport or any other document confirming the identity.

buchproffi

Important! This field must be filled in according to the following rules. If the name of the company is recorded, then it is entered in one line. If the application is submitted to the entrepreneur, then each part of his full name. written on a new line. In each case, all cells that remain empty must be crossed out.

The code of the next field will determine in which period of time the transition to the simplified version takes place:

• The code "1" indicates those entities that perform the transition from January 1 of the next year;
• The code "2" must be put down by those firms and entrepreneurs who apply for the first registration of the entity, or again after its liquidation and re-opening;
• Code "3" must be written down for those subjects who are forced to switch from imputation to simplified taxation. In this case, you must also indicate the month from which such a transition will be performed.

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In the next column, the code corresponding to the selected USN system is affixed:

• The code "1" is indicated by those who decided to determine the amount of tax based on the income received;
• Code "2" is written by those entities who will calculate the tax on income reduced by expenses incurred.

In these columns it is necessary to enter the amount of income that the subject received for 9 months of the year when the application is made, as well as the amount residual value OS.

If an authorized person submits an application to the tax office, then in the column below it is necessary to put down the number of sheets that are occupied by documents confirming his authority.

The application form at the bottom is divided into two columns. The applicant must indicate information only in the left. First of all, here it is necessary to put down the code of the person who submits the document to the inspection - "1" - the business entity itself, or "2" - its legal representative.

After that, complete information about the head of the company, entrepreneur or representative is recorded, the number and signature of the person, the telephone number for contacts are indicated. If there is a seal, then it is necessary to affix its imprint. All cells that remain blank after entering the information must be crossed out.

Attention! If the form is filled out by an entrepreneur, then in this column you do not need to indicate your full name again. A dash is placed in the field.

An individual entrepreneur has the right to apply preferential tax regimes. But for this it is necessary that certain conditions are met.

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Why is it needed

The tax code of our country provides for several special taxation regimes.

They can be used by both legal entities and individual entrepreneurs.

Special regimes provide some relief in terms of paying taxes and the volume of reports submitted.

This is necessary so that the "young" enterprise can "get back on its feet" and start working "at full capacity".

As a rule, an individual entrepreneur, when he is just starting his activity, does not have an “intelligent” accountant. The use of preferential treatment allows him to understand the intricacies of accounting and tax accounting.

The most "popular" is the simplified tax regime - STS.

Applying the simplified tax system, the entrepreneur does not pay:

• VAT is the most complex tax.
  

  It is he who is the reason that the company does not apply the general regime. It is quite difficult for an inexperienced accountant to understand the intricacies of calculating this tax;

• income tax;
• IP property tax.
  

  Not to be confused with the property tax of a citizen who is registered as individual entrepreneur.

Instead of all these taxes, the “simplifier” pays a single tax.

What regulations govern

The procedure for applying such a preferential regime as a simplified taxation system, the procedure and terms for paying a single tax is regulated.

There is no single normative act that would regulate the activities of an individual entrepreneur.

Video: Filling out Form 26.2-1

What are the benefits of USN

The main advantage of the simplified tax system over the general regime is that instead of several taxes, an individual entrepreneur pays a single tax.
The tax base for a single tax, according to, can be:

• IP income: in this case, the expenses of the enterprise are not taken into account for tax purposes. The single tax is calculated at a rate of 1% before 6% from the total income of the enterprise for the year, depending on the category of taxpayers.
  

  In the Crimea and the city of Sevastopol, for certain categories of taxpayers, the rate is 2015 - 2019. can be reduced to 0% ;

• Income minus expenses: all expenses of the enterprise must be economically justified and supported by documents, as well as be directly related to the activities of the company. Otherwise, the tax authorities will not offset the expense when the tax base decreases.
  

  The list of expenses that can be taken into account when calculating the tax base is indicated in.

  The tax is calculated at the rate of 5% before 15% from the resulting difference between income and expenses.

  In the Crimea and the city of Sevastopol in 2015 - 2019. for individual taxpayers the rate is set 0% , and in the period from 2017 - 2020 - 3%.

The single tax is paid during the year in the form of advance payments based on the results of each quarter.

where can i find the application form

The application form for the use of the simplified tax system can be found in the databases "Consultant Plus" And "Guarantee". You just need to pay attention to this form being valid, since the change in forms of forms occurs quite often.

Also valid form form can be found at official website of the Federal Tax Service of Russia. When registering an individual entrepreneur through this site, the application form for the application of the simplified tax system will be visible.

filling methods

After downloading the application for the application of the simplified tax system, the future entrepreneur can print it out and fill it out by hand. This must be done in block letters using a blue or black pen.

If possible, the form can also be filled out on a computer.

When registering an individual entrepreneur through the website of the tax service, the form will be filled out “automatically” if the individual entrepreneur indicates that he has decided to apply the simplified regime.

required details

If an application for a simplified form is submitted during registration of an individual entrepreneur, then it is not necessary to indicate the TIN, since the enterprise does not yet have it.

You need to specify:

• full name of the future entrepreneur;
• code of the tax office where the application is submitted;
• taxpayer code;
• then contact phone number and IP signature.

If an individual entrepreneur is already registered, and decided to apply the simplified tax system from the next calendar year, then he must indicate:

• your full name;
• tax authority code;
• taxpayer code;
• date of state registration as an individual entrepreneur;
• the amount of income received for the last 9 months of the calendar year.
  

  The procedure for registering an IP trademark is discussed in detail in the article located
  

  how many copies do you need

  Need to prepare and complete 2 a copy of the notification on the application of the USN. On one copy, which will be kept by the entrepreneur, the tax authorities will mark that the application has been accepted and satisfied.

  This will be proof that the IP applies the "simplification" legally.

  The second copy remains in the tax office along with documents on state registration of a citizen as an individual entrepreneur.

  Based on this copy, information will be entered into the USRIP that the IP applies a special taxation regime.

  if the individual entrepreneur did not have time to apply for the simplified tax system during registration

  It is advisable to submit a notification of the application of the simplified tax system along with documents for registration of IP. If this is not done, then the entrepreneur has 30 days from the receipt of the IP registration certificate.

  During this period, you can still submit a notification. This is mentioned in.

  If the individual entrepreneur has not submitted an application and 30 -day period, then he will have to wait until next year.

  An application for the application of the USN must be submitted before 31 December of the current year, then 01 January next year, the IP will be able to apply the "simplification".

  The simplified taxation system is optimal and understandable for all entrepreneurs. It is governed by the principle of calculating income receipts (“income”) and the total movement of amounts on expenditure items (“income minus expenses”). To switch to the simplified system (STS), you must submit a notification to the tax authorities. In order for the IP notification of the transition to the simplified tax system to be accepted, considered and approved by the controlling structure, the applicant must meet a number of criteria. You also need to consider the notice period.

  Procedure for Considering Notifications

  The Tax Code provides for the possibility, at the time of registration of an individual entrepreneur, along with the mandatory minimum of documentation, to submit the notification necessary for the transition to the simplified tax system. However, in practice, it happens that the IFTS employees do not accept a combined set of documents. The problem lies in the fragmentation of the functions of the IFTS units. Registration of organizations and entrepreneurs, making changes to the EGRIP records is handled by one department, and taxation and transition from one system to another is dealt with by another.

  What is the deadline for submitting a notification of an individual entrepreneur about the transition to the simplified tax system? Entrepreneurs have 30 days after confirmation of the fact of registration to submit a notification of the transition to a simplified taxation system. For individual entrepreneurs, the main condition is the compliance of their activities with permitted areas for a simplified algorithm for calculating and paying taxes. For legal entities, the requirements are more stringent.

  To switch to the simplified tax system from the new year (for example, from 2020), submit a notification no later than December 31 of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation). In it, indicate the sign of the taxpayer - 3. In the line “transfers to a simplified taxation system”, put 1. In the lines for income and cost of fixed assets, put dashes.

  Change of the taxation system not from the beginning of the reporting period

  In cases where an entrepreneur did not have time to submit a notification to the tax authorities within the period established by law, the rules of the common system will automatically apply to him. Individual entrepreneurs will have to keep accounting records, calculate and pay taxes at general rates without fail. The scheme of work in the OSNO is more complicated than under the simplified tax system; in order to implement activities within the framework of the general system, it is necessary to have good financial training and management skills accounting.

  Read also Reasons for refusal to register an individual entrepreneur

  The peculiarity of the current tax legislation in relation to the simplified tax system is that it is prohibited to switch to another taxation system during the calendar year. All actions to change the OSNO to the simplified tax system or vice versa can be implemented only from the first day of the new year. But notification documentation is submitted in advance - before December 31 of the previous reporting period.

  The notification will be approved by the tax authority if the entrepreneur meets the following criteria:

  • the entrepreneur has no more than 100 employees as employees (data are taken according to the average number);
  • individual entrepreneurs' income at the end of the previous year did not exceed the threshold value - 150 million rubles;
  • the boundary amount of the residual value of fixed assets was not exceeded - 150 million rubles.

  To implement the transition to another taxation system at the end of the year preceding the period of work on the new conditions, the entrepreneur must implement the following measures:

  1. Carry out VAT recovery. The norm relates to unused stocks of material assets, goods remaining unsold, and paid advance amounts.
  2. Carry out the recovery of VAT in the part relating to fixed assets (at residual value).
  3. Recognize expenses not received but paid.

  An alternative option for switching to the simplified tax system is to close the IP, later restore its activities in the newly registered IP with the simultaneous establishment of a simplified taxation regime. Entrepreneurs turn to this method because of the complexity of accounting on a general basis. The disadvantage of the above scheme of actions is the emergence of a conflict of interest with the IFTS. Regulatory authorities interpret such actions as illegal receipt of tax preferences.

  Often, companies and individual entrepreneurs on the simplified tax system are required to prove to their counterparties the fact of working on simplified taxation. A letter on the application of the simplified tax system for the counterparty is necessary, due to the fact that the simplified workers do not work with VAT and they have to confirm their right not to allocate this tax in the price of goods or services. What document to prove the application of the USN?

  A copy of the notification of the transition to the simplified tax system

  The fact of using the simplified tax system can be proved using a copy of the notice of the transition to simplified taxation. Form No. 26.2-1 of the notification is submitted to the IFTS in two copies: one remains the IFTS, the second - with a stamp of acceptance is given to the taxpayer. This copy of the notice can be provided to the counterparty to confirm his right to work without VAT.

  Information mail

  If for some reason the second copy of the notification has not been preserved, you can order an information letter from the inspectorate on the application of the simplified tax system for the counterparty in the form No.

  Sample request to the IFTS

  True, it takes a long time, about a month. It would be more logical to issue counterparties upon request not the original letter, but its copies.

  Sample information letter on the application of the simplified tax system (form No. 26.2-7)

  

  Free Form Notice

  You can inform your counterparty about your right to work without VAT in a free form. To do this, on behalf of the company or individual entrepreneur, a letter is drawn up on the application of simplified taxation with a seal (if any) and a signature.

  SAMPLE

  

  This option is not suitable for everyone, since some organizations fundamentally insist on the provision of official documents from the IFTS.

  The last option by which you can confirm your right to use the simplified tax system is a copy of the title page of the tax return on the simplified tax system with a mark on its acceptance by the tax office.

  To date, the simplified taxation system is one of the most popular preferential taxation regimes among small businesses. After all, it is what makes it possible to produce Accounting in a simplified form, reporting even on a small amount of taxes that were not living on OSNO below. To switch to the simplified tax system, you must submit an application in the prescribed manner in the form 26.2-1.

  At the same time, you can purchase the form itself at a printing house, print the form on the website (Application form for switching to the simplified tax system.) Or get it from the tax office.

  Application for USN 2019 (instructions for filling out):

  So, to fill out an application for the transition to a simplified taxation system in 2019, you can:

  Self-filling the application consists of the following steps:

  At the top of the application, you must write the TIN of the entrepreneur or company. A place of twelve cells is allotted for him. In the event that the number consists of ten characters, then we enter “-” in the last cells.

  The KPP field is filled in only by organizations, and individuals should be affixed "-". After that, you must enter the code of the tax office, where the application will be sent, consisting of four digits.

  Then, in the field "sign of the taxpayer" you need to enter at what point the form is filled out. When submitting this application, together with documents for the state registration of an entrepreneur or organization, we put "1", and if the application is submitted for a legal or individual, re-registering after liquidation or closure - put "2". Also, this item should be chosen by those who switch to a simplified system with UTII. When switching from another system (not UTII) - we put "3".

  Next, enter the name in the application legal entity, according to official documents or the full name of the IP itself, which corresponds to the passport. The name of the company must be filled in one line, and personal data - on a new line. The remaining empty cells underline "-".

  After that, it is necessary to indicate from what time the transition to the simplified tax system is carried out: put "1" - if from January 1 from a different tax regime, or put "2" - from the date of registration of an individual entrepreneur or organization. The number "3" is set if the taxpayer has finished carrying out activities that are subject to UTII and therefore switches to the simplified tax system.

  In the next line, you need to select the object of taxation by putting "1" when calculating "by income" or "2" - by income for expenses. The remaining two fields must be filled in if the taxpayer switches from another regime to the simplified tax system.

  At the bottom, the application is divided into two parts and you must fill out only the left one, indicating who is submitting this document to the tax office.

  Detailed instructions for filling out Form No. 26.2-1:

  Stage number 1. Indication of TIN (individual tax number):

  Enter the individual tax number that appears on your sole proprietorship registration certificate.

  Stage number 2. Indication of the number of the tax authority:

  You must provide your tax office number. You can find out the number: https://service.nalog.ru/addrno.do.

  
  Stage number 3. Indication of the last name, first name and patronymic of the taxpayer (full name):

  

  
  Stage number 4. Indication of the digital code of the subject of the transition to the simplified tax system.

  Numeric code 1 must be indicated to those who switch to a simplified taxation system from other tax regimes.

  Numeric code 2 must be indicated to those who register for the first time as an individual entrepreneur.

  Numeric code 3 must be indicated to those who are switching to a simplified taxation system with UTII.

  
  Stage number 5. Indication of the object of taxation.

  Specify the digital code 1 if the object of taxation will be income .

  Indicate the digital code 2 if the objects of taxation will become income less expenses.

  In addition, do not forget to indicate the year in which the notification of the transition to the simplified tax system was submitted.

  
  Stage number 6. For newly registered entrepreneurs at this stage, it is necessary to put dashes.

  
  Stage number 7. Indication of the contact phone number and date of filling out the application for the transition to the simplified tax system.

  In the event that you submit the application yourself, you must indicate the digital code 1, indicate the contact phone number and the date of filling out the application.

  If the application is submitted by your representative, you must indicate his full contact details, as well as the name and details of the documents confirming the authority of the representative.

  

  Congratulations, you have successfully completed all the stages of filling out an application for the transition to the simplified tax system in 2019! Feel free to print this application and submit it to the tax authority at your place of residence!