Sleep notification Simplified taxation system (USN, USN, simplified) New company transition to USN
Taxpayers who have opted for a simplified taxation system are exempted from VAT, income tax and property tax, with some exceptions provided for by the Tax Code.
Instead of these taxes, simplified taxpayers pay only one tax on income or on the difference between income and expenses, depending on the chosen object of taxation.
For those who find these conditions attractive, in this article we will tell you how to switch to a simplified system.
In order to start applying the simplified taxation system, you need to send only one document to the tax office - a notification according to the form 26.2-1, or notification in any form. There is no need to wait for a response from the tax authorities. The transition to the simplified tax system is of a notification, not a permissive nature.
The terms and conditions of the transition differ depending on who is switching to the special mode: already operating LLCs and individual entrepreneurs, or newly registered ones.
Transition to simplified taxation system in 2019 when registering a business
Before writing an application, make sure that you meet the requirements for using this special mode. To do this, open article 346.12 of the Tax Code of the Russian Federation and in paragraph 3 read about the existing restrictions.
So, it is impossible to apply the simplified simplification to a company if it has branches or more than 25% of the authorized capital belongs to other legal entities. The limitation on the number of hired employees for entrepreneurs and organizations is 100 people.
The list of those for whom the path to simplification has been ordered includes:
- foreign companies;
- budgetary institutions;
- organizations engaged in banking, microfinance, insurance activities;
- private recruiting agencies;
- lawyers and notaries;
- investment and non-state pension funds;
- pawnshops;
- professional participants in the securities market;
- organizers of gambling.
If a taxpayer applies the special regime without having the right to do so, then when it is discovered, he will be charged additional taxes as on the OSNO. They will have to pay VAT, income tax (or personal income tax), property tax, fines and penalties for these taxes, as well as submit missing declarations. True, sometimes taxpayers manage to avoid responsibility, read about this at the end of the article.
An LLC or individual entrepreneur that does not fall under the restrictions can start working according to the simplified regime from the very first day of activity, if the tax office is notified in time.
"In time" is within 30 days after making an entry in the Unified State Register of Legal Entities or EGRIP. It is during this period that you can submit a notification in any form or according to a ready-made form 26.2-1... The second option is more convenient, because contains all the required fields.
The application form is contained in the database of document templates on our website.
If you do not meet the deadline of 30 days, then the simplified code will shine for you only from January 1 of next year.
By the way, it is not at all necessary to wait for the entry into the Unified State Register of Legal Entities and the Unified State Register of Legal Entities. The notification can be sent at the same time as the registration documents. In this case, the TIN and KPP do not need to be indicated in the notification, because the newly registered organization or entrepreneur does not have them yet.
In the application, indicate which object of taxation you choose:
- "Income";
- "Income reduced by the amount of expenses."
Consider the choice carefully, because it will be possible to change one object to another only from the beginning of next year. If an individual entrepreneur or LLC applies the STS "Income" in 2019, then in order to change it to the option "Income minus expenses" you need until December 31 of the current year send notification according to the form 26.2-6.
Keep in mind that participants in simple partnership and asset management agreements cannot select the "Income" object. Everyone else chooses an object at will, there are no restrictions. It is believed that the object "Income minus expenses" is beneficial to use if the share of expenses in the total mass of income exceeds 60% .
Transition to the simplified tax system from another taxation system
If an individual entrepreneur or LLC is not subject to income restrictions and other parameters specified in article 346.12 of the Tax Code, you need to issue a notification according to the form 26.1-1 and send it to the tax office.
But the timing of the transition depends on which taxation system was applied before.
Transition from OSNO and ESHN
From OSNO and ESHN, it is possible to transfer to the simplified regime only from the beginning of the new calendar year. A deadline is given for sending a notification before December 31 of the previous year, while organizations must indicate in the notification:
1. Income as of October 1 of the current year. If the amount is greater than 112.5 million rubles- it is impossible to apply the regime, this is stated in Clause 2 of Article 346.12 of the Tax Code of the Russian Federation.
This paragraph refers to organizations, individual entrepreneurs are not mentioned in it. It follows that entrepreneurs can switch to the simplified regime without observing the income limit, and they do not need to indicate their income for 9 months in their application. However, this does not replace the obligation of the individual entrepreneur to subsequently comply with the limit is 150 million rubles. income per year, so as not to lose the right to use the simplified tax system.
2. The residual value of fixed assets as of October 1 of the current year. The rules for the transition to the simplified taxation system for LLC in 2018 prescribe that the threshold value of 150 million rubles be observed.
Limit set Clause 16 Clause 3 of Article 346.12 of the Tax Code of the Russian Federation, and it also only talks about organizations, and does not mention individual entrepreneurs. Numerous explanations of the Ministry of Finance boil down to the fact that entrepreneurs can switch to the simplified tax system without observing the limit on the cost of fixed assets, but then, in the process of applying the simplified system, they must comply with this limit, otherwise they lose the right to special regime.
Accordingly, the amount of the residual value of fixed assets as of October 1 of the year preceding the transfer to the simplified regime in the notification 26.2-1 indicate only organizations.
After submitting a notification from January 1 of the new year, an organization or an entrepreneur can work under a simplified taxation system.
VAT recovery upon transition to simplified taxation system with OSNO
Moving from the general regime to the simplified taxation system, individual entrepreneurs and LLCs begin to work without VAT, and they need to recover VAT on the deductions indicated in Clause 3 of Article 170 of the Tax Code of the Russian Federation.
Thus, VAT is subject to restoration on goods and materials in stock, fixed assets in proportion to the residual value of the advances transferred. It is only necessary to recover the VAT amounts that were previously accepted for deduction.
VAT recovery is done in the tax period that precedes the transition. That is, if an organization begins to apply the simplified taxation system from January 1, 2019, then it needs to restore the VAT amounts in the IV quarter of 2018.
Transition from UTII
Clause 3 of Article 346 of the Tax Code of the Russian Federation gives the right to taxpayers who have ceased to be payers of UTII to send an application for the application of the simplified regime within 30 days after the day of termination of the obligation to pay UTII. This is the only case when you can transfer to simplified code without waiting for the end of the calendar year.
In this case, the transition procedure, restrictions and limits are the same as for the rest.
How to send a notification
You can send it in paper or electronic form. If you send in paper, then you need to issue two copies, one of which remains with the applicant with a mark of the Federal Tax Service Inspectorate. You can submit a document to the tax office during a personal visit, by mail or through a representative.
It is faster and more convenient to notify about the transition in electronic form by sending a document on the TCS, for example, through the service "My business". You can track the status of the sent document in your personal account.
When an entrepreneur or LLC loses the right to special regime
When the limits listed above are exceeded, namely:
- Annual income will exceed 150 million rubles;
- the number of employees will be more than 100;
- the residual value of fixed assets will exceed the mark of 150 million rubles;
- the organization will have branches and / or the share of other legal entities in the authorized capital will exceed 25%;
- the taxpayer will engage in one of the activities for which the application of the simplified taxation system is not allowed.
In all these cases, individual entrepreneurs and organizations lose the right to work under the simplified system and are considered to be applying OSNO from the beginning of the quarter in which the violation or excess occurred. This means that from the beginning of the quarter it is necessary to recalculate taxes as in the OSNO, pay them, submit the missing reports on VAT, income tax or personal income tax, property tax. At the same time, there will be no fines and penalties for being late with taxes and reports on OSNO in this situation.
The appearance of a separate subdivision in an organization without signs of a branch does not entail the loss of the right to a simplified regime and transfer to OSNO. The prohibition applies only to branches. If a separate subdivision does not have its own balance sheet and it does not appear in the Unified State Register of Legal Entities, the organization can continue to apply the special regime.
Can a taxpayer switch to the simplified tax system again if the right to a special regime is lost?
Yes, but according to clause 7 of Art. 346.13 of the Tax Code of the Russian Federation no earlier than a year after the loss of the right, and if it meets the requirements for the application of the simplified tax system.
If an organization or an entrepreneur untimely sent a notification about the application of the simplified tax system, or did not send it at all, and at the same time worked on a simplified system, this does not always mean that you will have to be responsible and pay extra taxes under the general taxation system.
If the tax inspectorate accepted simplified declarations, made claims for the payment of a simplified income tax, did not require the taxpayer to pay VAT, income tax, or submit declarations on these taxes, that is, it simply “blinked” the violation of the rules and did not react to it in any way, the court can side with the taxpayer.
This is confirmed, for example, in the Resolution of the AU of the Central District dated May 31, 2017 in case No. A36-2881 / 2016 and Resolution of the AU of the Moscow District of 11/29/2016 in case No. А41-92205 / 2015.
The court argues as follows: tax authorities are obliged to monitor compliance with tax laws and take action against violators. If the tax authorities calmly looked at the fact that the taxpayer pays and reports as on a simplified system, it means that by this they recognized his right to apply this special regime.
But to prove his case, the taxpayer will have to spend time and fight in court, so it's better not to tempt fate and do everything right and on time.
It will be easier to keep records and report on the simplified tax if you become a user of the “My Business” service. The system automatically calculates taxes and contributions, fills in a declaration, a book of income and expenses, generates invoices for payment and primary documents.
In your personal account, you can pay advance payments and taxes, send declarations and track their status by pressing one button. We issue an electronic signature for registered users free of charge.
For any questions regarding accounting and taxation, users of the Internet accounting department "My business" can receive free expert advice.
If an organization meets certain criteria, starting from the new year it has the right to switch from the general taxation regime to a simplified taxation system. To do this, no later than December 31, 2016, you must notify your inspection about the transition to the simplified tax system (clause 1 of article 346.13 of the Tax Code of the Russian Federation). The notification form (form N 26.2-1) is approved For the correct transition of the organization from the general taxation regime to the simplified taxation system "Clerk" has prepared an algorithm. Stick to it.Restore the "input" VAT on assets that were purchased under the general taxation regime, but will be used under the simplified taxation system to be paid to the budget
Organizations applying the simplified taxation system are not VAT payers (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, for the goods, works and services that the company acquired before the transition to the simplified taxation system, but did not use in its current activities, it is necessary to restore the VAT previously accepted for deduction (clause 3, clause 2 and clause 2, clause 3, article 170 of the Tax Code of the Russian Federation ).The tax is restored in the IV quarter of the year preceding the transition to a simplified taxation system (paragraph 5, paragraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).
That is, an organization that switches to the simplified tax system in 2017 will recover VAT in the IV quarter of 2016.
In the same quarter, it is necessary to restore the "input" VAT on fixed assets and intangible assets, which the organization will continue to use under the simplified taxation system.
The organization determines the amount of the recoverable tax on these assets according to the formula (paragraph 2, clause 2, clause 3, article 170 of the Tax Code of the Russian Federation):
VAT to restoration = The amount of VAT accepted for deduction upon the acquisition of fixed assets or intangible assets x Residual value of fixed assets or intangible assets in accounting as of December 31 of the year preceding the transition to the simplified taxation system / Initial cost of fixed assets or intangible assets in accounting.
The procedure for reflecting the recovered VAT amount is not regulated by regulatory documents on accounting, therefore the organization should determine it independently and fix it in the accounting policy for accounting purposes (part 4 of article 8 of Federal Law N 402-FZ, clause 7 of PBU 1/2008) ...
Depending on the decision taken by the organization, the recovered VAT amount can be taken into account either as part of expenses for ordinary activities, or as part of other expenses (clauses 4, 5, 11 of PBU 10/99).
This is due to the fact that, on the one hand, the recoverable amount of VAT can be considered as an expense incurred by the organization in the course of its ordinary activities, and therefore this amount can be recognized as an expense for ordinary activities (management expense).
On the other hand, VAT recovery can be viewed as an operation not related to the production and sale of products.
With this approach, the recovered VAT can be qualified as an other expense of the organization.
The recovery of VAT can be reflected on the accounting accounts both with the preliminary use of account 19 "Value added tax on acquired values", and without using the specified account, i.e. an entry in the debit of account 91-2 (26) and credit of account 68 "Calculations of taxes and duties".
In the sales book for the IV quarter of the year preceding the transition to the simplified taxation system, the organization registers invoices for which VAT is restored for payment to the budget (clause 14 of the Rules for maintaining the sales book used in calculating VAT, approved by the Decree of the Government of the Russian Federation of 12/26/2011 N 1137).
When calculating income tax, the company includes the amount of recovered VAT in other expenses (paragraph 3, paragraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation). It is not entitled to increase the initial value of goods, materials, fixed assets or intangible assets by this amount.
The restored VAT is taken into account in other expenses in the last year of the application of the general taxation regime (and dated January 27, 2010 N 03-07-14 / 03).
For example, if an organization switches to a simplified taxation system in 2017, it includes the restored VAT in other expenses for 2016.
Example
In accounting and tax accounting, the initial cost of an asset used for management purposes is 70,000 rubles.
The residual value of the fixed asset as of December 31 of the year preceding the transition to the simplified taxation system is 50,000 rubles.
The amount of VAT in the amount of 12 600 rubles. accepted for deduction.
Then, the VAT recovery operation should be reflected as follows:
In this case, the invoice, on the basis of which the VAT amount was accepted for deduction, is registered in the sales ledger for the VAT amount subject to recovery (clause 14 of the Rules for maintaining the sales ledger used in calculating value added tax, approved by the Decree of the Government of the Russian Federation of December 26. 2011 N 1137).
Identify VAT on advances received, the shipment of which will take place after the transition to a simplified taxation system
If the organization received an advance from the buyer before the transition to the simplified taxation system, it was obliged to charge VAT on its amount (clause 1 of article 154 of the Tax Code of the Russian Federation).She has the right to deduct this VAT after the goods are shipped to the buyer or services are rendered to him (clause 8 of article 171 and clause 6 of article 172 of the Tax Code of the Russian Federation).
But after the transition to a simplified taxation system, the organization is not a VAT payer (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
That is, the organization will lose the right to deduct VAT from the previously received advance.
To prevent this from happening, it is necessary to return the "advance" VAT to the buyer (clause 5 of article 346.25 of the Tax Code of the Russian Federation). This can be done in two ways.
Method one - return to the buyer only the amount of "advance" VAT
The organization negotiates with the buyer to reduce the price of goods, works or services by the amount of VAT.The parties sign an agreement to this effect.
Then the organization returns the VAT calculated from the advance to the buyer.
All actions must be done before the beginning of the year, from which the company switches to a simplified taxation system.
The organization accepts "advance" VAT for deduction in the IV quarter of the year preceding the transition to the simplified taxation system (clause 5 of article 346.25 of the Tax Code of the Russian Federation). In the book of purchases for this quarter, she registers the invoice, which she made upon receipt of an advance from the buyer (clause 22 of the Rules for maintaining the book of purchases used in calculating VAT, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).
The second method is to return the entire amount of the advance to the buyer.
The mechanism and timing are the same.Until January 1 of the year, starting from which the company will apply the simplified taxation system, it must:
- conclude an agreement with the buyer on the return of the advance or on the termination of the contract;
- transfer the entire amount of the advance payment to the buyer, including VAT;
- register in the purchase book an invoice that the organization drew up upon receipt of an advance from the buyer (clause 22 of the Rules for maintaining a purchase book used in calculating VAT);
- accept for deduction VAT from the amount of the advance returned to the buyer (clause 5 of article 171 of the Tax Code of the Russian Federation).
Identify and record "transitional" income
An advance from a buyer of goods (works, services) was received under the general taxation regime, and goods (works, services) will be shipped using a simplified taxation system.The organization does not take these advances into account when calculating income tax for the year preceding the transition to a simplified taxation system.But on January 1 of the first year of application of the simplified tax system, the organization includes the amounts of these advances in income (clause 1 of clause 1 of article 346.25 of the Tax Code of the Russian Federation). That is, it takes them into account when calculating the "simplified" tax for the first quarter of this year.
Example
The organization is switching to a simplified taxation system since 2017.
In 2016, it operated under the general tax regime.
When calculating income and expenses tax, the accrual method was used.
For example, on December 30, 2016, the company received an advance payment from the buyer for consulting services.
These services will be provided in February - March 2017.
The entity does not take this advance into account when calculating 2016 income tax.
But on January 1, 2017, the company includes the amount of the advance in income recognized under the simplified taxation system.
That is, it will take this amount into account when calculating the "simplified" tax for the 1st quarter of 2017.
Goods (works, services) were shipped under the general taxation regime,and payment will be received during the period of application of the simplified taxation system
In this case, the organization takes into account the proceeds from the sale of goods, works or services when calculating income tax.
It doesn't matter what payment comes when the company changes its tax regime.
Indeed, with the accrual method, the date of payment does not matter (clause 1 of article 271 of the Tax Code of the Russian Federation).
The organization does not include the amount received from the buyer in the income accounted for under the simplified taxation system (clause 3 of clause 1 of article 346.25 of the Tax Code of the Russian Federation).
Example
In December 2016, the organization provided the client with information services in the amount of 100,000 rubles.
The client will transfer the money in January 2017.
When calculating income tax for 2016, the Organization includes 100,000 rubles in income.
In January 2017, the company does not reflect the amount received from the client in the income accounted for under the simplified taxation system.
Identify and record "transition" costs
"Transitional" expenses are taken into account only by those "simplifiers" who have chosen income minus expenses as the object of taxation (clause 2 of article 346.18 of the Tax Code of the Russian Federation).If the organization has chosen the object of taxation - income, it cannot take into account any expenses (clause 1 of article 346.18 of the Tax Code of the Russian Federation). Neither current nor "transitional."
The expenses were paid under the general taxation regime, but relate to the period of application of the simplified taxation system
Here we are talking, for example, about raw materials that were not transferred to production before the transition to a simplified tax system.Or about works and services, the act on the provision of which will be signed when the organization switches to a special regime.
Or about the balance of direct costs attributable to work in progress.
The company has the right to take these costs into account when calculating the "simplified" tax (subparagraph 4 of paragraph 1 of article 346.25 of the Tax Code of the Russian Federation).
After all, they have been paid for and refer to the period of application of the simplified taxation system (clause 2 of article 346.17 of the Tax Code of the Russian Federation). The accounting procedure for "transitional" expenses depends on their type:
The procedure for accounting for "transitional" expenses paid under the general regime and accounted for under the simplified taxation system
Type of expenses | When included in expenses on a simplified taxation system |
Expenses for payment of works or services of third-party contractors | As of the date of signing the act on the performance of work or the provision of services (subparagraph 1 of paragraph 2 of article 346.17 and subparagraph 4 of paragraph 1 of article 346.25 of the Tax Code of the Russian Federation) |
The cost of raw materials and materials that were not transferred to production before the transition to a simplified taxation system | As of the date of acceptance for accounting (subparagraph 1, paragraph 2 of article 346.17 and subparagraph 4 of paragraph 1 of article 346.25 of the Tax Code of the Russian Federation) |
The cost of goods that were not sold before the transition to the simplified taxation system | On the date of transfer of goods to the buyer (subparagraph 2 of paragraph 2 of Art. 346.17 and subparagraph 4 of paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation) |
Direct costs related to work in progress or unsold stock | As of January 1 of the first year of application of the simplified taxation system (Letter of the Ministry of Finance of Russia dated 10.30.2009 N 03-11-06 / 2/233) |
Example
The cost of the wholesale consignment purchased in the IV quarter is 177,000 rubles. (including VAT 27,000 rubles).
In the first quarter of next year, goods were sold for 250,000 rubles. (excluding VAT), payment received from the buyer in the II quarter.
In the accounting of a trade organization, the purchase of goods and their subsequent sale, if the goods are purchased during the period when the organization is on the general taxation system using the accrual method, but sold to the buyer and paid to the supplier after the organization has switched to the use of the simplified tax system with the taxable object "income reduced by the amount of expenses follows reflect like this:
Debit | Credit | Sum, | Primary document |
|
IV quarter accounting records |
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When purchasing goods |
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The actual cost of goods (177,000 - 27,000) | Shipping documentation supplier, Acceptance certificate |
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Reflected VAT charged supplier of goods | Invoice |
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Accepted for deduction of VAT, supplied by the supplier | Invoice |
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When VAT is restored due to the transition to the use of simplified taxation system |
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VAT restored on goods not sold before switching to simplified taxation system | Invoice |
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Recovered VAT amount included in expenses | Accounting help-calculation |
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Accounting records of the first quarter of the current year |
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When selling goods |
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Sales income recognized goods<4> | Commodity waybill |
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Written off the actual cost of realized | Accounting help-calculation |
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When paying for goods |
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Paid for the goods to the supplier | Bank statement by current account |
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Accounting record of the second quarter of the current year |
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Received a payment for goods from buyer | Bank statement by current account |
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The expenses are accounted for under the general taxation regime, but will be paid after the transition to the simplified taxation system.
These expenses cannot be recognized when calculating the "simplified" tax (subparagraph 5 of paragraph 1 of article 346.25 of the Tax Code of the Russian Federation).
After all, the organization has already reduced the taxable base on them for another tax - income tax.
Consequently, these "transitional" costs are attributed to the general tax regime.
There are no grounds for recording them in the simplified taxation system.
It doesn't matter that they were paid after switching to this special regime.
Example
The organization turned to the services of a law firm in December 2016.
Since 2017, the Organization has switched to a simplified taxation system.
The debt to the law firm will be settled in January 2017.
The organization takes into account the costs of legal services in the amount of 100,000 rubles. when calculating income tax for 2016
Repeatedly, these costs are not taken into account when applying the simplified taxation system.
Calculate the residual value of under-depreciated fixed assets and intangible assets
This should be done only by the "simplified" with the object of taxation "income minus expenses".The organization identifies all fixed assets and intangible assets that it bought before the transition to the simplified tax system and did not have time to fully depreciate.
For these objects, the company calculates the residual value as at 31 December of the year preceding the transition to the simplified taxation system.
She is guided by tax accounting data and the following formula (clause 2.1 of article 346.25 of the Tax Code of the Russian Federation):
Residual value of fixed assets or intangible assets = Purchase price (construction, manufacture or creation) - Amount of accrued depreciation.
After the transition to a simplified taxation system, the organization includes in the expenses the residual value of under-depreciated fixed assets and intangible assets (subparagraph 3 of paragraph 3 of article 346.16 of the Tax Code of the Russian Federation).
The write-off procedure depends on the useful life of the object:
The procedure for writing off fixed assets and intangible assets acquired under the normal taxation regime prior to the transition to the simplified taxation system
Useful life of under-depreciated OS or intangible assets | The procedure for including the residual value in expenses |
Up to three years inclusive | Completely during the first calendar year of the application of the simplified taxation system. That is, on a quarterly basis at 25% of the residual value of an asset or intangible asset |
Over three to 15 years inclusive | 50% of the residual value during the first calendar year of the application of the simplified taxation system; 30% of the residual value during the second calendar year; 20% residual value during the third calendar year |
Over 15 years | In equal shares during the first 10 years of applying the simplified taxation system |
During the year, these costs are accounted for in equal shares (paragraph 5, clause 3, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).
The organization reflects them in the accounting on the last day of each quarter (subparagraph 4 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).
Simplified taxation system(STS) is one of the tax regimes. The simplified version implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on facilitating and simplifying the tax and accounting records of small and medium-sized businesses. The simplified tax system was introduced by the Federal Law of July 24, 2002 N 104-FZ.
The advantages of the simplified tax system:
Simplified accounting;
Simplified tax accounting;
No need to provide financial statements to the IFTS;
Possibility to choose the object of taxation (income 6% or income minus expenses 15%);
Three taxes are replaced by one;
The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, therefore declarations are submitted only once a year;
Reducing the tax base for the cost of fixed assets and intangible assets at a time at the time of their commissioning or acceptance for accounting;
An additional plus for individual entrepreneurs on the simplified tax system is exemption from personal income tax payments related to income received from entrepreneurial activity.
Disadvantages of the simplified tax system:
Restrictions on the types of activities. In particular, organizations engaged in banking or insurance activities, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds (the full list is presented in) have no right to apply the simplified tax system;
Impossibility of opening representative offices or branches. This factor is an obstacle for companies that are planning to expand their business in the future;
A limited list of expenses that reduce the tax base when choosing an object of taxation STS “income minus expenses”;
The absence of the obligation to draw up invoices under the simplified taxation system, on the one hand, is a positive factor for the company: saving working time and materials. On the other hand, this is the likelihood of losing counterparties, VAT payers, since the latter in this case cannot claim VAT for reimbursement from the budget;
The impossibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, when switching to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the application of other tax regimes in the tax base of the simplified tax system. In other words, if the company switches from the simplified tax system to the general tax regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or income tax. Only losses incurred during the period of application of the current tax regime are carried forward;
The presence of losses does not exempt from the payment of the minimum tax established by law (with the object of the simplified tax system “income minus expenses”);
The likelihood of losing the right to use the simplified taxation system (for example, if the standard for revenue or the number of personnel is exceeded). In this case, you will have to restore accounting data for the entire period of application of the "simplified";
Limitation on the amount of income received, the residual value of fixed assets and intangible assets;
Inclusion in the tax base of advances received from buyers, which subsequently may turn out to be erroneously credited amounts;
The need to draw up financial statements during the liquidation of an organization;
The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system “income minus expenses”).
To use the simplified tax system, certain conditions must be met:
Number of employees less than 100 people;
Income less than 60 million rubles;
The residual value is less than 100 million rubles.
Separate conditions for organizations:
The share of participation of other organizations in it cannot exceed 25%;
Prohibition of using the simplified tax system for organizations that have branches and (or) representative offices;
An organization has the right to switch to the simplified tax system, if, according to the results of nine months of the year in which the organization submits a notification of the transfer, its income did not exceed 45 million rubles ().
Under the simplified tax system, any types of activity, with the exception of those specified in Art.
Not entitled to apply the simplified taxation system:
1) organizations with branches and (or) representative offices;
3) insurers;
4) non-state pension funds;
5) investment funds;
6) professional participants in the securities market;
7) pawnshops;
8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of widespread minerals;
9) organizations carrying out activities for the organization and conduct of gambling;
10) notaries in private practice, lawyers who have established law offices, as well as other forms of lawyer formations;
11) organizations that are parties to production sharing agreements;
13) organizations and individual entrepreneurs who have switched to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;
14) organizations in which the share of participation of other organizations is more than 25 percent.
This limitation does not apply to:
For organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent;
Non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business societies the only founders of which are consumer societies and their unions, carrying out their activities in accordance with the specified Law;
On the economic societies established in accordance with the Federal Law "On Science and State Scientific and Technical Policy" by budgetary scientific institutions and scientific institutions created by the state academies of sciences, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases data, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these scientific institutions;
On institutions established in accordance with the Federal Law of August 22, 1996 N 125-FZ "On higher and postgraduate vocational education" by higher educational institutions that are budgetary educational institutions, and by higher educational institutions created by state academies of sciences, the activity of which is the practical application (introduction) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these higher educational institutions;
15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, exceeds 100 people;
16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets are taken into account that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;
17) state and budgetary institutions;
18) foreign organizations;
19) organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame;
20) microfinance organizations.
Due to the application of the simplified tax system, taxpayers are exempted from paying taxes applied by the general taxation system:
For organizations on the simplified tax system:
Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;
Corporate property tax;
Value Added Tax.
For individual entrepreneurs on the simplified tax system:
Personal income tax in relation to income from entrepreneurial activities;
Property tax of individuals, on property used in entrepreneurial activities;
Value added tax, excluding VAT paid when importing goods at customs, as well as when performing a simple partnership agreement or a property trust agreement).
Attention!
STS income 6%
Income minus expenses STS 15%
Within the framework of the simplified tax system, you can select the object of taxation income or income reduced by the amount of expenses incurred ().
The tax is calculated according to the following formula ():
Tax amount = Tax rate * Tax base
For a simplified taxation system, tax rates depend on the object of taxation chosen by the entrepreneur or organization.
With the object of taxation "income" the rate is 6% (STS 6%). The tax is paid on the amount of income. No reduction in this rate is envisaged. When calculating the payment for the 1st quarter, the income for the quarter is taken, for the half-year - the income for the half-year, etc.
If the object of taxation is the STS “income minus expenses”, the rate is 15% (STS 15%). In this case, for calculating the tax, income is taken, reduced by the amount of expense. At the same time, regional laws can establish differentiated tax rates for the simplified tax system in the range from 5 to 15 percent. The reduced rate can apply to all taxpayers, or be established for certain categories.
When applying the simplified taxation system, the tax base depends on the selected object of taxation - income or income reduced by the amount of expenses:
The tax base for the simplified tax system with the object "income" is the monetary expression of all income of the entrepreneur. Tax is calculated from this amount at a rate of 6%.
On the simplified tax system with the object “income minus expenses”, the basis is the difference between income and expenses. The more expenses, the less will be the size of the base and, accordingly, the amount of tax. However, a decrease in the tax base under the simplified tax system with the object "income minus expenses" is possible not for all expenses, but only for those that are listed in.
Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the USN object "income minus expenses", the minimum tax rule applies: if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax, then a minimum tax of 1% of the actually received income is paid.
An example of calculating the amount of an advance payment for an object "income minus expenses":
During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.
We determine the tax base:
RUB 25,000,000 - 24,000,000 rubles. = 1,000,000 rubles.
Determine the amount of tax:
RUB 1,000,000 * 15% = 150,000 rubles.
We calculate the minimum tax:
RUB 25,000,000 * 1% = 250,000 rubles.
It is this amount that needs to be paid, and not the amount of tax calculated in the general procedure.
There is no unequivocal answer to the question of which is better, the STS 6% or STS 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses account for more than 60% of income, then, as a rule, 15% is more profitable than STS, if less, then STS 6%. However, it should be borne in mind that a decrease in the tax base with the object "income minus expenses" with a simplified taxation system of 15% is possible not for all expenses, but only for those listed in.
If you use the 6% STS, but want to add a type of activity and apply the 15% STS to it, then this will not work. It is impossible to combine STS 6% and STS 15%. The added type of activity will also be on the STS 6%.
The procedure for the transition to the simplified tax system is voluntary. There are two options:
1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:
The notification can be submitted together with the package of documents for registration. If you have not done this, then you have another 30 days to think ().
2. Transition to STS from other taxation regimes:
The transition to the simplified tax system is possible only from the next calendar year. Notification must be submitted no later than December 31st ().
The transition to the simplified tax system with UTII from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated ().
To switch from the simplified taxation system 15% to the simplified taxation system 6% and vice versa, it is necessary to submit a notification of the change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. Notification must be submitted no later than December 31 of the current year.
At their own request, a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the new calendar year by notifying (recommended form No. 26.2-3 "Notification of refusal to apply the simplified taxation system") the tax authority deadline not later than January 15 of the year in which he intends to apply a different tax regime. Moreover, if such a notification is not submitted, then by the end of the new calendar year that has come, the taxpayer must apply the simplified tax system.
The tax period of the simplified taxation system is 1 year. Taxpayers applying the simplified taxation system are not entitled to switch to a different taxation regime before the end of the tax period.
Quarter, half a year or 9 months.
Procedure:
Organizations pay tax and advance payments at their location, while individual entrepreneurs pay at their place of residence.
1. We pay tax in advance:
Not later than 25 calendar days from the date of the end of the reporting period. Paid advance payments are deducted from tax based on the results of the tax (reporting) period (year) ().
2. We fill out and submit a declaration according to the simplified tax system:
3. We pay tax at the end of the year:
Individual entrepreneurs - no later than April 30 of the year following the expired tax period.
If the last day of the due date for the payment of tax (advance payment) falls on a weekend or a non-working holiday, the payer is obliged to transfer the tax on the next following working day.
Payment methods:
Receipt for cashless payment.
Procedure:
The tax return is submitted at the location of the organization or the place of residence of an individual entrepreneur.
Individual entrepreneurs - no later than April 30 of the year following the expired tax period
The declaration form was approved by Order of the Ministry of Finance of June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated 20.04.2011 No. 48n
The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated 20.04.2011 No. 48n
In accordance with the letter of the Federal Tax Service of Russia dated 25.12.2013 No. GD-4-3 / [email protected] When filling out tax declarations, taxpayers are advised to indicate the OKTMO code in the "OKATO code" field starting from 01.01.2014 before the approval of new forms of tax declarations.
In the event that the taxpayer terminates the activity in respect of which the STS was applied, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with, the entrepreneurial activity in respect of which this taxpayer applied a simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing a tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped using the simplified tax system. ().
The use of the simplified tax system does not exempt from the performance of the functions of calculating, withholding and transferring personal income tax from the salary of employees.
If the submission of the declaration is delayed for a period of more than 10 working days, account operations may be suspended (account freezing).
Late in submitting reports entails a fine in the amount of 5% to 30% of the amount of unpaid tax for each full or incomplete month of delay, but not less than 1000 rubles. ().
Delay in payment threatens to collect interest. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, of the transferred not in full or in part of the amount of the contribution, or tax for each day of delay ().
For non-payment of tax, a penalty is provided in the amount of 20% to 40% of the amount of unpaid tax ().
1. the amount of income for the calendar year exceeded 60 million rubles;
2. the number of employees of the taxpayer exceeded 100;
3. the cost of fixed assets and intangible assets exceeded 100 million rubles.
Organizations and individual entrepreneurs who violate at least one of the above conditions lose the right to use the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general taxation regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). Penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general tax regime, they do not pay.
A taxpayer (organization, individual entrepreneur), in case of loss of the right to use the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by submitting, within 15 calendar days after the end of the quarter in which he lost this right, a message about loss of the right to use the simplified taxation system (recommended form No. 26.2-2).
1. We prepare a notification of the transition to the simplified tax system automatically using the online service for processing documents or on our own, for this we download the current application form for the transition to the simplified tax system Information required when filling out Form 26.2-1:
Follow the instructions in the footnotes when completing the notice;
When switching to the simplified tax system within 30 days after registration, code 2 of the taxpayer sign is indicated;
In all cases, except for filing a notification at the same time as the documents for state registration, the seal of the organization is put (for an individual entrepreneur, the use of a seal is not necessary);
The date field indicates the date the notification was submitted.
3. We print out the completed notification in duplicate.
4. We go to the tax office, taking our passport with us, and submit both copies of the notification to the inspector through the window. We receive, with the mark of the inspector, the 2nd copy of the notification 26.2-1 about the transition to the simplified system.
The first absolute plus is the absence of some taxes that are paid on the general taxation system:
- Income tax when switching from OSNO to STS is eliminated;
- Value Added Tax.
- Property tax.
However, there are a number of exceptions. For example, income tax will have to be paid on the dividends received, VAT - when carrying out import operations, and property tax - if this property is valued at cadastral value and is included in a special list approved by local authorities.
The main tax on simplified taxation is the quarterly tax of the simplified tax system.
Second plus in the flexibility of the simplified. In the special mode, you can choose the type of taxation yourself:
- from all income. In this case, to calculate the tax, you only need to keep records of income.
- with the difference between income and expenses.
In this case, the main thing is to correctly determine the income of the organization.
In both cases, the rate is lower than on OSNO.
Let's say your organization is engaged in the rental of real estate. This business does not involve large expenses, and it will be more profitable for you to choose a method of calculating from all income with a 6% rate. In some constituent entities of the Russian Federation, this rate may be even lower, from 1%.
But if your company is engaged in activities related to high costs, then choose the "income minus expenses" mode.
Third plus provides for a minimum amount of tax returns to be submitted (only one tax return per year). Since you pay less taxes, the likelihood of disputes with the tax office decreases. Also, the workflow and the volume of reporting are becoming less.
Transfer of individual entrepreneurs and LLCs from OSNO to USN in 2019 - features
In order for the transition period for an individual entrepreneur and LLC to go smoothly on the general taxation system, observe the following rules, recommendations and take into account the peculiarities of the transition from OSNO to simplified taxation system:
Correct calculation of transitional income or "transitional income"
The transition of an organization from OSNO to simplified is one of the most difficult moments. Try until the moment of transition do not take prepayments from counterparties... Otherwise, these amounts will need to be included in income, and the income tax will be higher.
In the case of an agreement with a deferred payment, income on the simplified tax system is not displayed if it will be taken into account earlier when calculating income tax. For example, an unpaid shipment, when payment for the shipment made during the validity period of the OSNO is already received on the simplified tax system.
For the transition of an organization to a special regime, it is necessary to prepare the organization in stages, taking into account the income of the transition period.
Transitional expenses for the simplified tax system with the object "income minus expenses"
Request closing documents from suppliers by January 1... For all prepayments made, expenses can be taken into account only upon presentation of the closing documents. The calculation takes place according to the date specified in the document.
VAT recovery
When switching to a special regime, it is necessary to restore VAT, which was accepted for deduction during the application of OSNO for unused goods, intangible assets and fixed assets. For intangible assets and fixed assets, tax is reinstated in accordance with the residual value. In the case of goods and materials - in full.
In order not to recover VAT, if possible write off materials and goods in the fourth quarter.
Unclosed advances when switching from OSNO to STS
In the last month of the application of the OSNO, it is possible to deduct VAT from the advances received. The fulfillment of obligations under them will take place already during the application of the special regime.
Accounting for fixed assets when switching to STS "income minus expenses"
The residual value of not fully depreciated fixed assets can be attributed to expenses already on the simplified basis.
A properly drafted accounting policy and these rules for the transition from OSNO to USN in 2019 will provide you with order and reduce the risks of claims from tax authorities.
Conditions for the transition from OSNO to USN
Before deciding to work for the STS, an individual entrepreneur and LLC must be sure that they have the right to do so.
The transition from a general taxation system to a simplified one is allowed for those who meet the following criteria:
- The number of employees is no more than 100 people.
- Income not more than 112.5 million rubles. excluding VAT for 9 months of the current year. In the process of working on the simplified tax system, income should not exceed 150 million rubles.
- Permitted type of activity. Banks and microfinance organizations, pawnshops, insurers, organizers of gambling, non-state pension and investment funds, brokers and dealers, notaries and lawyers, and so on, cannot switch to the simplified system.
- The residual value of fixed assets does not cross the line of 150 million rubles.
- No more than 25% of the share in the authorized capital of the company belongs to other legal entities.
Individual entrepreneurs can switch to the simplified system without observing the limit on income and fixed assets, but during the period of working on the simplified system, these restrictions must be observed.
If an individual entrepreneur or LLC switches to the simplified taxation system, and then exceeds any of the listed indicators, the result will be a return / transition to the general taxation system.
Transition time
Organizations and individual entrepreneurs who, even before registering a business, have chosen a simplified taxation system for themselves, must submit a notification of the transition to the simplified tax system along with the documents for registering an LLC / individual entrepreneur, or within 30 days after registration.
If a newly registered company submits an application for the transition from OSNO to STS with a violation of the deadline, then it will not be able to apply STS until the end of the current calendar year.
If you missed the 30-day deadline for submitting an application or did not know at all about the possibility of choosing a simplified taxation system and ended up on the OSNO, then you can switch to the simplified tax system only from next year. You can transfer an organization to the simplified tax system only once a year..
But if you are a payer of UTII and stop the type of activity for which you pay the imputed tax, then you can switch to the simplified tax system without waiting for the next year. In this case, the change in taxation occurs within 30 days after deregistration as a payer of UTII.
However, it is impossible to simply switch from UTII to simplified taxation in the middle of the year for the same type of activity. The simplified tax system for your business is possible only with the beginning of a new type of activity.
Table - Mode / Timing
Is it possible for an organization to comply with all the conditions if it wants to switch to a special mode. Below is a step-by-step instruction.
Switching from OSNO to USN for an individual entrepreneur and LLC in 2019: step-by-step instructions
The algorithm looks like this:
Step 1. Prepare a notification
To transfer an organization from a general taxation system to a simplified one, it is necessary to prepare a notification for the tax authorities.
The notification form was approved by order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3 / 829.
Specify in the notification:
- The object of taxation is “income” or “income minus expenses”;
- Residual value of fixed assets as of October 1 (IP is not indicated);
- The amount of income as of October 1 (individual entrepreneurs do not indicate).
Step 2. Submitting a notification
The application is submitted at the place of registration of the company... The deadline for filing for legal entities and individual entrepreneurs is no later than December 31.
Application methods: in person, by mail, electronically.
If you applied for the transition to the simplified tax system, but changed your mind, then you do not need to switch to the simplified tax system if you notify the tax office of your decision no later than January 15th.
conclusions
- The simplified taxation system is suitable for businesses with a turnover of up to 150 million rubles per year and up to 100 employees. Not suitable for banks, notaries, legal entities with branches;
- There are two types of STS: STS 6% and STS 15% ("income" and "income minus expenses"). Choose the object of taxation based on your type of business;
- on the STS, they submit a declaration only once a year, and they pay every quarter;
- you can switch from OSNO to USN only from the beginning of the calendar year or when registering an enterprise and an individual entrepreneur.
It is necessary to switch from OSNO to simplified system according to the rules. If all conditions and terms are met, you will ensure yourself an easy transition to a simplified taxation system.
Also, it should be borne in mind that the transition rules, the conditions for using the special mode may change. And if, for example, in 2020 your company's income becomes more than 112.5 million rubles, then you still have a chance to stay on the simplified system.
Starting next year, the limits on the number of employees and income per organization may be higher than in 2019. Officials plan to make new amendments to the Tax Code, which will allow organizations that have 200 million rubles of income and no more than 130 employees, apply a simplified taxation system.
At the same time, the tax rate itself is also planned to be increased. It will depend on how much the company has exceeded the limits on income and number of employees.
Consider the features of the transition from STS to OSNO in 2020. The article contains step-by-step instructions, application deadlines and useful documents that can be downloaded.
Attention! When switching from “simplified” to the general system of taxation, you must submit a corresponding notification to your tax office. Download samples of these documents for free. The relevance is confirmed by experts of the BuchSoft program.
Options for switching from simplified taxation system to OSNO from 2020
There are three ways:
- Voluntarily. You can only go from the beginning of the next calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). So, if in 2019 they decided to change the “simplified” scheme to the general regime, then its application can be started from January 1, 2020.
- Due to the termination of activities on the "simplified"... This means that the company closes the type of its activity for which it paid a single tax when applying the simplified tax system. Termination of activities is possible at any time.
- The company ceased to meet the criteria for applying the simplified taxation system and must switch to OSNO. They leave the “simplified system” from the beginning of the quarter in which they no longer meet the criteria.
Important to do before transition
When a company ceases to operate on the STS, it is important before filing a notice:
- Submit to the IFTS the final tax return paid under the simplified tax system. The deadline for delivery is no later than the 25th day of the month following the month of termination of activities (clause 7 of article 346.21, clause 2 of article 346.23 of the Tax Code of the Russian Federation).
- If, after the termination of activities, income was received, then taxes on it should be paid according to OSNO. Therefore, you need to be sure that by the end of the year the company or individual entrepreneur will no longer have any receipts.
Step-by-step instructions on how to switch from USN to OSNO from 2020
There are seven steps to changing the mode:
- Notify tax
- Establish revenues that form the basis for income tax in the transition period.
- Allocate expenses.
- Find the residual value of non-current assets.
- Prepare tax reporting.
- Start paying income and property taxes.
- Start paying VAT.
Let's consider each step of how to switch from the simplified tax system to the OSNO from the beginning of the year in 2020.
Step 1. We notify about the transfer of tax
In case of a voluntary transition, no later than January 15 of the year of transition, you should submit to the Federal Tax Service Inspectorate at the place of registration a notice of refusal to use the simplified tax system (clause 6 of article 346.13 of the Tax Code of the Russian Federation). Document form No. 26.2-3 is recommended. It was approved by the Federal Tax Service by order No. ММВ-7-3 / 829 dated 02.11.2012.
Here is a sample filling:
If a company or individual entrepreneur closes a “simplified” activity, then before switching from the simplified tax system to the basic taxation system from 2020, you need to submit a notification to your tax inspectorate within 15 working days in accordance with form No. 26.2-2, approved by Order No. ММВ-7-3 / 829:
Submitting a message on the transition from the simplified tax system to the OSNO in case of loss of the right to use should be no later than the 15th day of the month following the quarter of the loss of the right (clause 5 of article 346.13 of the Tax Code). Form - No. 26.2-2.
Until the document is submitted to the tax office, the inspectors have no reason to count the transition from the simplified tax system to the OSNO. The exceptions are cases when the inspectors themselves revealed a violation of the criteria during the inspection.
If the inspectors reveal a discrepancy outside the scope of the audit, they will send a message according to the form No. 26.2-4 (approved by Order No. ММВ-7-3 / 829). In such a situation, the company or individual entrepreneur must submit a message on the loss of the right to the simplified taxation system within 15 days after the end of the quarter (letter of the Federal Tax Service of 08.24.2018 No. SD-4-3 / 16474).
Failure to report and late submission is subject to tax and administrative liability. The company can be fined 200 rubles (Article 126 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated July 14, 2015 No. 03-11-09 / 40378). Its director, at the request of the inspectors, can be fined by the court in the amount of 300 to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Table 1... Transition from STS to OSNO in 2020: application deadlines and forms
Step 2. Establish incomes that form the base for income tax in the transition period
The list of such income depends on what method the company will use to calculate income tax in the future. There are two methods:
- cash (for newly created legal entities);
- accruals.
In the first case, there is no special procedure for generating income. After the transition from STS to OSNO, there will be no fundamental changes.
There are special rules for the accrual method (clause 2 of Art. 346.25 of the Tax Code of the Russian Federation). So, in the "transitional" income should include the amount of accounts receivable from buyers, which was formed on the simplified tax system. After all, in the special mode, the cash method of income recognition operates. They are taken into account as payment is received. The date of sale of goods, works or services does not matter (clause 1 of Art. 346.17 of the Tax Code of the Russian Federation). Therefore, on the STS, the cost of shipped but unpaid goods, works or services was not taken into account in income.
The accrual method assumes the inclusion of revenue in income as it is shipped (clause 1 of article 271 of the Tax Code of the Russian Federation).
“Accounts receivable” should be reflected as income in the month of transition to “simplified”. It doesn't matter when it is actually paid off.
Please note that this rule applies only to tax accounting. In accounting, income is always reflected regardless of payment (section IV of PBU 9/99).
At the same time, in accounting, you will not have to make adjustments in terms of revenue that was not taken into account when calculating the single tax. After all, it was previously recognized.
The unclosed advances that the company received before the transition from the simplified tax system to the OSNO do not affect the tax base of the transition period. Income includes the amount of the proceeds from the sale of goods, works or services that did not have time to pay before the transition (subparagraph 1 of paragraph 2 of article 346.25 of the Tax Code). If the money was received before the transition, then there are no buyers' debts on OSNO.
Advances that the company received before the transition must be included in the tax base for the single tax under the simplified tax system. This is also done in the case when goods, works or services will be shipped (performed, provided) against advances after the transition.
Thus, if the company received an advance payment on the "simplified tax" and on account of it shipped goods, performed work or rendered services, after the transfer, the proceeds received from them do not increase the base for income tax (letter of the Ministry of Finance dated 28.01.2009 No. 03-11-06 / 2/8).
Step 3. Allocation of costs
It is important what method the company will use to consider income tax in the future: cash or accrual.
With the cash method, the legislation does not provide for a special procedure for accounting for expenses.
On an accrual basis, “transitional” expenses include the amounts of outstanding payables to counterparties, the budget, personnel, etc.
When the counterparty rendered services to the company before its transition from STS to OSNO, and she paid for them after the transition, the cost is included in the calculation of the income tax base. On the “simplified” system, the cash method of recognition of expenses is used. Expenses are formed as they are paid (clause 2 of Art. 346.17 of the Tax Code). Unpaid expenses do not deduct the “simplified” tax base.
After the start of the application of the OSNO, unclosed advances issued are included in expenses as the previously paid goods, works or services are posted.
Advances paid are not included in the calculation of “simplified” tax. For inclusion, a counter termination of obligations is required, in addition to the actual payment (clause 2 of article 346.17 of the Tax Code). Until the receipt of goods, performance of work or provision of services, the prepayment amounts do not reduce the base for the “simplified” tax (letter of the Ministry of Finance dated March 30, 2012 No. 03-11-06 / 2/49).
If a hopeless “accounts receivable” arises at the time of application of the simplified tax system, losses from its write-off are not taken into account in the “simplified” tax base. They are not specified in article 346.16 of the Tax Code. These losses cannot be attributed to transitional expenses. They are not subject to Art. 2 clause 2 of article 346.25 of the Tax Code.
The formation of a bad debt at the time the simplified tax system is applied means that such a loss has nothing to do with income tax (letter of the Ministry of Finance dated 23.06.2014 No. 03-03-06 / 1/29799).
But if the “accounts receivable” arose on the STS, and it was recognized as hopeless after the transition to OSNO, it can be included in the non-operating expenses (subparagraph 2 of paragraph 2 of article 265; paragraph 2 of article 266 of the Tax Code of the Russian Federation). The amount is included in the “transitional” income (subparagraph 1 of clause 2 of article 346.25 of the Tax Code).
Step 4. Determination of the residual value of non-current assets
When switching from STS to OSNO, a special procedure for calculating the residual value of fixed assets and intangible assets is used. It depends on the date of purchase of the object - before or after the transition.
In tax accounting, as of the date of the transition to the general regime, the residual value of the objects acquired before the transition is indicated.
The residual value is calculated by the formula:
The formula is applied regardless of what taxation object the company used - “income” or “income reduced by the amount of expenses”.
When using the “income minus expenses” object, the cost of the depreciable property that was bought during the period of application of the simplified tax system is written off from the date of commissioning in equal shares until the end of the year (subparagraphs 1, 2, paragraph 8, paragraph 3 of article 346.16 of the Tax Code of the Russian Federation).
A voluntary transition from the simplified tax system to the OSNO implies the beginning of the application of the new system no earlier than the beginning of the next tax period (clause 3 of article 346.13 of the Tax Code). By the new year, all expenses for the purchase of fixed assets and intangible assets will be fully taken into account when calculating the “simplified” tax for the year. Consequently, the residual value of the objects purchased on the "simplified" system will be equal to zero by the time of transition.
Leased property after the transfer is reflected on the balance sheet of the lessee, which determines income tax on an accrual basis.
The property is included in the depreciation group in accordance with its historical cost. Accrued depreciation is charged to expenses in the amount not exceeding the amount of the lease payment for the period.
Depreciable property received as a contribution to the authorized capital, as of the date of transfer, is reflected in the OSNO tax registers as a contribution of the founder. Moreover, it is assessed at the residual value specified in the documents of the founder. Accrued depreciation after transfer is taken into account when calculating income tax.
Step 5. Filling in tax reports
When switching to OSNO from the new year, for the last year of application of the simplified tax system, they are reported in a general manner. They also submit reports on property taxes and insurance premiums.
If the company has lost the right to apply the “simplified” within a year, it draws up and submits:
- reporting on “simplified” tax;
- on taxes from which the company was not exempt on the STS;
- on taxes, in part of which the company became a payer after the transition to OSNO.
Step 6. Payment of income tax and property tax
After the transition, the company acquires the status of a payer of income tax. She is obliged to comply with the terms of payment of income tax, transfer advance payments and submit reports on it (Articles 287, 289 of the Tax Code). More details:
The legislation does not contain special rules for calculating property tax for cases of transition to OSNO. It is determined in a general manner.
The residual value of the object for the months of application of the simplified taxation system is recognized as zero (clause 4 of article 376, article 55, clause 1 of article 379, clause 4.1 of article 346.13 of the Tax Code of the Russian Federation; letters of the Federal Tax Service dated 02.03.2012 No. BS-4-11 / 3419, dated 17.02.2005 No. ГИ-6-21 / 136).
Step 7. Payment of VAT
The company acquires the status of a VAT payer from the first day of the quarter in which it lost the right to a “simplified tax” (clause 4 of article 346.13 of the Tax Code). The firm is obliged to charge VAT on all transactions subject to this tax.
Please note that in some cases, after switching to OSNO, it is possible to deduct VAT on goods, works or services that were purchased on the simplified tax system. These are expenses for which the firm was eligible for accounting, but the date of recognition of which has not yet come.
