Of all the taxation options in the Russian Federation, the patent system (PPS) is the simplest and most convenient. To obtain an IP patent for 2020, you can use several methods:
- appeal to the tax service in person;
- save time and do everything through the Internet on the website of the Federal Tax Service or the portal of state services.
Before you find out how much a patent for 2020 costs, you need to decide on the place of business and its type.
Conditions for obtaining
As in previous years, getting a patent for IP for 2020 is a popular taxation method. However, the type of activity must correspond to the list of permitted, therefore, not all businessmen can use the patent.
The list contains 63 directions allowed in Russia:
- repair of computers and office equipment;
- hairdresser and cosmetologist services;
- the photo;
- veterinary medicine;
- Shoe repair;
- sales of agricultural products, etc.
Depending on the characteristics of the constituent entities of the Russian Federation, the list may be supplemented by several areas specific to a particular region. For design, the following factors are taken into account:
- the staff should not include more than 15 employees;
- total annual income of not more than 60 million rubles;
- the contract is valid for no more than one year;
- if an entrepreneur conducts several different lines of business, each of them requires its own contract.
To proceed, write a patent application in 2020 in a standard form. After filling out the form, an entrepreneur can send a document to the tax office in several ways:
- through a trustee;
- send by mail;
- send electronically.
If the application is filled in manually, there are also several important rules:
- write dark letters in printed letters;
- for each letter a separate field;
- Separate sheets are not allowed to be fastened with a stapler or folder;
- spelling and other errors are not allowed, as well as their correction.
You can learn about the patent tax system from video:
When to applyAfter filling out the document, you must send it to the tax inspectorate before starting work on the chosen line of activity (at least 10 days in advance). If the business is sold at the place of registration of the entrepreneur, the application is filed at the place of registration. When conducting activities outside the place of residence (another city, region, constituent entity of the Russian Federation), documents are sent to the tax authority, which controls the territory where the business project will be implemented.
If a person decides to stop doing business earlier than the time specified in the contract or for some reason loses the right to use an SPE, then he can engage in this line of business on favorable terms only for the next year.
The cost of a patent for 2020
The amount of tax does not depend on total income. The cost of a patent for individual entrepreneurship for 2020 is calculated taking into account the average profit that an entrepreneur can get while doing this or that business, different numbers are used for each type. The profit that an individual entrepreneur can receive during the term of the contract is called the tax base.
For PSN, the tax rate remains the same in 2020 - 6%. To find out how much a patent costs in 2020, you should multiply 6% by the amount of the tax base. On the official website of the Federal Tax Service, you can use the online calculator and calculate how much a patent will cost in 2020 on its own, taking into account the region and the duration of the contract. For example, the cost of a patent in Moscow for 2020 for a beauty salon is about 60,000 rubles a year, while for Tver this amount can be up to 45,000 rubles.
You can pay immediately with a single payment or break it into two parts:
- The contract is valid for less than 6 months - the entire amount is paid in one installment.
- The contract is valid from 6 months to one year - the cost of a patent for 2020 is paid in two installments (1/3 in the first three months, the remainder until the contract expires).
PSN also implies the possibility of obtaining a "vacation" for entrepreneurs who used the service for the first time. To obtain them, you must comply with the terms of the business. Activities should be carried out in certain areas: scientific, social, domestic services, production. "Vacations" establish an IP rate of 0% for a period of two years, they are valid until 2020 (their extension is planned). Special conditions apply for businessmen from Sevastopol and the Republic of Crimea, for them until 2021 the rate of 4% applies. The cost of a patent for 2020 for this category of citizens can also be calculated using the FTS calculator.
For convenience, you can use the following step-by-step instructions:
- Write and send an application on the standard form of a patent for 2020 at least 10 days before the implementation of the project.
- Within five days after receiving the correctly completed form, the tax office grants a patent or refuses it, indicating the reasons.
- Payment of the cost in the specified time, which depends on the type of business and the duration of the contract.
- Keeping records of income and expenses in the book provided for the patent system of taxation.
PSN is simple to design and use, however, these are not the only advantages:
- there is no need to pay taxes on income and property of individuals;
- no need to pay VAT (with the exception of cases where this is included in the payment of a patent for IP for 2020);
- no tax return (accounting is carried out using a special book, which records the income and expense of the entrepreneur, filling out the document is regulated by the Order of the Ministry of Finance of the Russian Federation);
- A patent for IP for 2020 can be combined with other taxation systems, the decision about which one will be more profitable is made by the businessman personally.
An entrepreneur can apply and combine several types of patents for private entrepreneurship for 2020 (taxation systems), but in such situations, the tax service will require reporting immediately on all the schemes used, since the registration of the PNS does not cancel the previously used system.
If a person decides to completely switch to patent taxation, then he must first remove himself from the register. If for some reason he loses the right to apply a patent, the previous system begins to be used automatically. For example, it will be beneficial for those entrepreneurs who previously worked on a simplified taxation system. If the patent is canceled for them, they will return to the “simplification”, which is easier and cheaper compared to the general methods of accounting for taxes.
How to deregister
An entrepreneur’s work on SPE can be completed in several cases:
- The contract has expired (IP is deregistered within five subsequent business days).
- Loss of right to use (within five business days after receipt of a statement by the Federal Tax Service on the loss of rights, a businessman is deregistered)
- The individual entrepreneur no longer engages in the chosen activity, in this case the accounting is also terminated within 5 working days.
When an entrepreneur no longer works in the field of activity for which an SPE is provided, he is allowed to switch to a different taxation method, unless, of course, he does not stop doing business in principle.