ENVD tax is a preferential regime of taxation for small enterprises.

It is believed that UNVD for SP or, as it is called in everyday life, "shift" is one of the simplest tax regimes. To understand the correctness of such a statement, it is necessary to consider it more detailed.

I propose to start with how it is calculated. As the basis is not actual, and the estimated income. And this means that there is no need to invite an experienced accountant to compile reports on income and expenses. With a quarterly declaration, you can easily handle yourself. But this is not all, you need to still do statistical reporting.

Under the imputed income, according to the current legislation, the income can potentially obtain as a taxpayer of a single tax. The calculation is carried out on the basis of several conditions that directly affect such income. This is an indicator that is used to calculate a single tax at a set rate.

Back in 2012, UNVD was obligatory for all entrepreneurs who were dealt with certain activities. But from January 1, 2013, IP himself decides to go to such a system or not. It is about the whole list, where household services are indicated, retail, public catering, etc. So, in Art. 346.26 of the Tax Code of the Russian Federation it is timed that such a taxation system can be applied in accordance with the decision of the representative, legislative body and then the exhaustive list of 14 points is provided.

But there are restrictions. So, I cannot switch to a single tax if they have an average number of employees for the previous year exceeding a hundred people. But the laws may establish an exception.

In the case when IP did not fulfill the necessary conditions, next year he loses the right to use in the tax period of UNVD. For example, if in the current year IP increased the number of workers to 250 people, then it loses the right to use such a tax system in 2015. How to behave in such a situation? The IP moves to the general regime of taxation and the calculation of the amount necessary to payment is carried out, as in new taxation.

ENVD for IP is a good option. The main thing is to weigh everything for and against. If IP pays a single tax, he does not need to be paid to the payment of income tax, as well as the property of Piz. Persons, he does not recognize the VAT payer, the exception is VAT when importing goods in the Russian Federation.

If you are interested in the question: "IP, how to go to ENVD?", All the answers can be found in the Tax Code of the Russian Federation. There is no huge number of registered acts, everything is transparent and understandable to a person who is just starting his work with taxes.

Disadvantages and advantages of ENVD

Such a track can be combined with OST, UPN, etc. As for taxes included in the UTII and payable, it is necessary to pay one imputed. Periodicity is established: once a quarter to the 25th, which will be the next quarter in the first month. It is possible to calculate it using the rules of the Tax Code of the Russian Federation. But many field bodies make special recommendations.

If you want to know: "How is UTID for IP?", There is nothing complicated here, carry out the actions according to the formula. You need to multiply the basic yield into two coefficients and the physical indicator.

Each of the above values \u200b\u200bhas its meaning. Thus, the basic returns establish local authorities, based on the requirements of the Tax Code of the Russian Federation. The exceptional prerogative authority is the definition of coefficients K2 and K1. But the physical figure will differ depending on the type of activity of the IP, the areas of the workers used for activity, the number of workers, etc. It is set separately for each month, so that when calculating the quarterly tax it is necessary to take into account all three indicators. From the amount received, it is necessary to calculate 15%, which will compile the required value.

If you want to reduce a single tax, then you need to more effectively use your physical indicators to which trading areas, workers, etc.

But that's not all. ENVD for IP is not limited to the payment of only one imputed tax. Yet . And here you need to be attentive: even if the entrepreneur temporarily does not make any actions to receive profits, contributions are still mandatory. Fact of registration as the beginning of the activities of the IP obliges the subject to pay annual contributions.

When IP has employees, it is also necessary to list the NDFL, which is calculated from the salary of such an employee. For each working, it is necessary to make contributions to a number of state funds, including FSS, FFR, FFOMS.

IP, which plans to work on such a taxation system, must be the first thing to be registered as a payer of the impurity in the tax authority. It should be remembered that when determining the unit where it is necessary to be registered, it is necessary to take into account not only the place of residence of the IP, but also the region of entrepreneurial activity. If they do not match, then you need to re-apply at the site of the actual work of the IP. When the activity is carried out immediately in several regions, each you need to find the tax authority and submit documents to register. If the IP reduces the turnover of activity and leaves one or another settlement, it is also necessary to notify the tax authority serving this territory.

And a few words about reporting. Until the 20th of each first month of the quarter, it is necessary to have time to submit a declaration of UNVD. For hired workers, it is necessary to transfer reports to the Social Start and PF Foundation, where the amounts of contributions are indicated that IP pays for each employee. Also drawn up personalized reporting on all workers. Plus, the entire IP must apply data on the average number of employees until January 20.

When using such a system of taxation, it is not necessary to submit a single tax of the remaining taxes that are not included in its composition. For example, an entrepreneur uses transport registered on it. Here, the transport tax of IP on UNVD is calculated on the basis of engine power. Each region uses its coefficient. In the Tax Code of the Russian Federation, there is a position according to which an environmental coefficient can be used to adjust the indicator. For example, the use of electric vehicles is encouraged in the Kaluga region. Here it introduced a zero tax. The meaning of such a move is to force drivers to ride on environmentally friendly transport, get rid of old models that pollute the environment. In 2015, changes are possible: there is an offer to replace such a tax, instead to increase excise taxes on fuel; increase tax rate for car owners worth more than 5 million rubles; The plans also to calculate the tax start using no engine power, but its volume, environmental friendliness and age of the machine.

Another important point is the availability of documentation. If you think that the cash book is not needed for the IP, then it is not. Regardless of which taxation system you have chosen, all operations must be given in accordance with the norms of laws and subtitle acts. This does not mean that IP on UTII needs to have a cash register, this book simply displays the arrival and consumption of funds. It is possible to maintain it using technical carriers, but duplicate and in print.

Video - "What taxation system to choose for business?"

UNVD is a special tax regime that is used for certain types of activities. The amount of the tax of the IP on the UCND is always the same. It does not depend on whether you got profit or worked at a loss. On the features of the calculation of a single tax, how to pay, how to count, the pros and cons of this special will learn from this article.

ENVD is used by both legal entities and individual entrepreneurs. Since 2013, the use of UNVD is voluntary order. According to Article 346.28 of the Tax Code of the Russian Federation, the unified tax payers must be applying for a special form. It is submitted within 5 working days from the start of the application of this mode.

In response, the tax inspectorate should issue an IP notice of registration. Term - 5 working days after applying. Ultimately request a notification. This is your insurance from inattentive tax authorities. They can lose the document and then you will have to fully accrue taxes on the basis or USN.

Go to ENVD can be on any day. Back to the general or simplified mode in a voluntary order can only be done from the new year. Note: Accountant Calendar for SNN reporting for October 2018.

Natalia Mishkinin, Head of the Accounting Outsourcing Department "Glavbukh Assistant"

The object of taxation of ENVD is the imputed income (clause 1 of article 346.29 of the NK). Therefore, you are obliged to pay UTIIs from the moment when they put an organization or IP register as a payer of UTII. Regardless of the actual results of entrepreneurial activity in a tax period.

Benefits "Wenna"

Fixed tax. IP tax on UTII does not depend on income, but is determined by the type of activity, business size and regional coefficient. The main thing is to transfer a fixed amount of tax on time.

Deduction of social contributions. The amount of tax can be reduced to insurance premiums to the Pension Fund, for medical and social insurance. If you have employees, the tax can be reduced half. If you are an IP without workers on UNVD in 2018, you can subtract all 100% provided that you regularly and pay contributions on time.

Frees from other taxes - VAT, property tax and NDFL entrepreneur.

When using ENVD, the declaration is repeated from the quarter to the quarter, so it is easy to predict tax costs.

However, there is an important condition for which not all pay attention! To register, as a payer UTII, is needed in the place where activities will be carried out.

For example, you as IP are registered in Moscow, and you are going to work in Kazan, I will have to look for information on UNVD in the local laws of the Republic of Tatarstan.

When using UNVD for IP without employees there are a number of minuses:

• Limited activities. The Tax Code lists 14 types of activities for UNVD. This regime is economically beneficial for retailers, catering services, household and veterinary services, cargo and passenger traffic.
• Need to pay tax, even if there was no income;
• Report, albeit with empty graphs, surrenders every quarter
• Separate accounting is underway if you combine the track with OST or USN

Example

Entrepreneur Ivan Ivanov sold spare parts for foreign cars in retail. He opened an IP without employees, regularly paid UTII and developed his business in every way.

The buyer turned to him to acquire a batch of spare parts wholesale. The next day she listed money to the current account. Vasily was delighted and immediately spent some of the money on a new car.

The entrepreneur did not know that wholesale trade does not fall under UNVD. As soon as the money for her came to the current account, he automatically appeared new taxes - VAT and NDFL as an entrepreneur.

How to calculate UENV

A single tax is calculated as follows: UNVD \u003d VD (imputed income) * CH (tax rate).

The amount of tax paid by the taxpayer for the month of its activities is the imputed income multiplied by the tax rate. The tax rate is established by the Tax Code in the amount of 15%. The rate is adjusted at the local level ranging from 7.5% to 15%.

DR \u003d database * FP * K1 * K2

The database (basic return) and the FP (physical indicator) are set by paragraph 3 of Art. 346.29 of the Tax Code and depend on the type of activity.

K1 - deflator coefficient. It establishes the state for the current calendar year. In 2018, K1 \u003d 1.868.

K2 is a lower ratio ratio. It depends on the solution of regional authorities and ranges from 0.005 to 1 units.

Example of calculating UNVD for IP without workers

Suppose Sergey Petrov works a hairdresser in the city of Smolensk. For such an IP without employees, the basic return (dB) is 7.500 rubles per month.

• The coefficient K1 for 2018 is set in size 1.868
• Coefficient K2 for the city of Smolensk \u003d 0.759
• The physical indicator (FP) is 1. FP for household services - the number of employees. In our example, this unit is because IP without employees.

We consider imputed income:

VD \u003d 7500 * 1,868 * 0,759 * 1 The imputed income is 10633.59 rubles per month.

We consider UNVD IP without employees:

10633,59 rub. * by 15% (tax rate) \u003d 1595.03 rubles per month.

Sergey Petrov for each month of work pays 1595.03 rubles to the budget Smolensk. And if he pays the insurance premiums in time, 2698.75 rubles per month, then the ENVD will not pay at all.

Possing UTII must be paid at such times - until April 25, until July 25, until October 25 and until January 25 inclusive. No time and desire to deal with taxes? Output .

Individual entrepreneurs can reduce the amount of tax, the costs spent on the purchase of cash registers, but in the amount of no more than 18,000 rubles. The deduction can be obtained from the registration of the CCT in the tax authorities from February 1, 2017 to July 1, 2019.

The state compensates for the cost of buying a cash register, a fiscal drive, software, and so on. An important condition is the total amount of one cashier costs does not exceed 18,000 rubles.

Where to find a regional coefficient

On the website of the tax inspectorate tax. Let's look at how to do it. We go to the site. In the upper left corner choose your region. In the section "Taxes and fees in force in the Russian Federation" choose "Special Tax Regimes", go to "UNVD" and in the "Features of Regional Legislation".

Choosing a "municipality" in the PDF format, to which you belong, and open the appropriate law. Find in it:

• activities for which local authorities allowed to apply ENVD
• the value of the K2 coefficient required to calculate the tax

What taxes pay IP on UNVD without employees in 2018

The entrepreneur on the special car is paying a single tax and those taxes that are under the main system of taxation.

IP is obliged to pay insurance premiums to the Pension Fund and for Medical Insurance. Social contributions are not considered to be taxes, however, they must be paid on time and regardless of activity.

Insurance contributions from PP in 2018 are fixed and are not tied to the minimum wage, as in previous years. Their amount:

• Pension insurance - 26,545 rubles per year
• For compulsory medical insurance - 5,840 rubles per year

The total amount of contributions from the entrepreneur in 2018 is 32,385 rubles, if its total income exceeds 300,000 rubles.

One of the common special tax regimes operating for IP in 2017 is UEND, a single tax on imputed income. Since 2013, this system is applied on a voluntary basis, and the entrepreneur has the right to decide independently, whether this tax is beneficial. To do this, it is necessary to understand the essence of the tax, calculate the tax amount and compare with other options, as well as explore the requirements for the transition to UNVD.

What is ENVD for IP simple words

The most important feature is that the tax is paid in a fixed size, regardless of actual income. The tax is calculated on the formula, depending on the type of activity and other indicators. I received an entrepreneur this income or not, more installed or less, no value.

As in other specialists, payment of a single tax for IP replaces taxes:

• NDFL, but only in relation to the activities that IP leads to UNVD;
• property tax against property that IP uses for activities on UNVD;
• VAT only for the activities that IP leads to UNVD

It is necessary to submit a declaration quarterly and pay tax. The shift for IP in 2017 has undergone changes, but the tax calculation has not changed.

There are a number of nuances that need to take into account the PI when switching to UTII. It is not used far from each type of activity, and, as a rule, to apply and report to the place of operation. Therefore, despite the seeming simplicity, in some cases, the imagination at the IP may cause difficulties. With the same activity, the tax may differ much, therefore it is preliminarily necessary to calculate very clearly. Although accounting is not necessary, but it is necessary to take into account physical indicators. And in the case of the maintenance of other activities on UNVD or the application of another taxation system, we must lead separate accounting.

Intended tax for IP in 2017

An important innovation was the change in accounting of insurance premiums. If earlier IP could reduce the unified tax on the entire amount of "for itself" or 50% of the employees, then the new edition of paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation allows IP with employees to consider in addition to contributions from payments to employees and their fixed contributions, including 1% from income above three hundred thousand.

At the same time, the amount of tax for the quarter can only be reduced only in the case of actual payment of contributions in this block, regardless of whether contributions are accrued (sub. 1, Article 346.32 of the Tax Code of the Russian Federation).

If IP combines ENVD and USN, then according to paragraph 8 of Art. 346.18 of the Tax Code of the Russian Federation and paragraph 7 of Art. 346.26 of the Tax Code of the Russian Federation it is necessary to conduct separate accounting and attribute costs to the type of activity for which they were produced. But in many cases, it is impossible to distribute expenses, for example, employee salary, if the staff is occupied in both activities. In this case, expenses, including those paid insurance premiums, are distributed proportional to income (the letter of the Ministry of Finance dated 24.04.2017 No. 03-11-11 / 24549).

The foundations of the transition to UNVD have not changed, in particular:

• the planned type of activity falls under UNVD (paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation);
• local authorities introduced this tax on the planned type of activity;
• the average number of employees is not more than 100 people.

Calculation of a single imputed tax for IP

In 2017, the procedure for calculating the tax, as before, is made by the formula:

Basic yield * Physical indicator for each quarter of the quarter * K1 * K2 * tax rate, where:

• basic return - established by law, depending on the type of activity in the calculation of each physical indicator (clause 3 of Article 346.29 of the Tax Code of the Russian Federation);
• physical indicators are specified in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. Defined for each type of activity (in square meters, pieces or number of employees);
• the deflate coefficient K1 - in 2017 is 1.798, remained unchanged compared to 2015-2016;
• corrective coefficient K2 must be recognized at the place of registration and tax payments;
• the tax rate is mainly 15%. But since 2016, local authorities can reduce up to 7.5% tax rate (Art. 346.31 of the Tax Code of the Russian Federation).

The result of the calculation by the formula of several indicators, which can differ significantly depending on the region and the type of activity, which is what has been implaced income for IP.

It should be noted that the main difficulty can cause the calculation of physical indicators, especially when this is the number of employees with large teaching or accounting of vehicles transmitted and leased.

It is also necessary to pay attention to the coefficient K2, which establishes local authorities, it can be in a fixed size, can be determined by complex settlement. The principle of calculating the coefficient, the procedure for establishing and change is also completely within the competence of local authorities. And taking into account the fact that K2 can be from 0.008 to 1, this is a very important indicator for calculating the tax.

When will cancel UNVD for IP

The expiration date of the ENVD was established until the end of 2017, and many entrepreneurs, we apply this taxation system for years, were not ready for the transition.

As an alternative to 2013, a patent tax system was introduced, the principle of which is very close to UNVD. But a number of factors, for example, the inability to reduce the amount of tax on the amount of insurance premiums, the need to pay an advance amount of tax, did not create identical conditions, and the tax burden could be higher when switching to a patent.

Therefore, the extension of the AVD federal law of 02.06.2016 No. 178-ФЗ until the end of 2020 was a positive factor in regulating the taxation of small businesses.

Extension for 3 years allows the newly registered IP to pay attention to this system, calculate efficiency, if the transition requirements for UNVD are met.

What nuances should the taxpayer know, who calculates the tax by working on this taxation mode?

General

What is the decryption of the letter combination of ENVD and what is said in the Tax Code on the use of a sleeve?

Definitions

Abbreviation ENVD means a single tax on imputed income.

If we speak with simple words, the shift is a system of taxation of certain types of activities, in which the amount of tax is calculated not from that profit, which is obtained in fact, but from imputed income, that is, such that is supposed to be obtained.

The mode can be combined simultaneously with the basis of both USN.

Characteristic mode

There are cases where the company will not be able to use UNVD. Cannot go to the shift:

• large taxpayers;
• organizations that work in the field of public catering, social supply;
• educational institutions, medical;
• firms in which more than 100 people work;
• enterprises where 25% of the authorized capital belongs to other companies (exceptions are set forth in);
• firms that participate in the transfer to the rent of a gas stations or filling station.

The transition to UNVD is possible if the firm began to lead an activity that is subject to such a type of tax.

To stop the application of the shift can be if:

• the company stopped conducting certain activities;
• the organization violated one of the conditions that is mandatory for work on special operation;
• authorized structures canceled UNVD for the type of activity that the company is engaged.

Basic restrictions for the use of the tax system:

The transition to UNVD is possible from the moment of registration of the organization or from the beginning of the next tax period in the tax department at the place of registration of the company.

We list the activities in which IP and Ltd. can apply UNVD:

• providing household services;
• veterinary services;
• carrying the repair of vehicles, car wash;
• parking;
• provision of services for passenger and freight transportation;
• retail trade;
• business associated with the publicity;
• placement of outdoor advertising, its distribution;
• providing rental of trading places.

The company on UNVD gets exemption from calculating and paying such taxes:

1. At a profit.
2. On property.
3. Single social tax.
4. VAT (this does not concern customs and agency tax).

Contributions to the FIU and the FOMS are paid by common rules. It is necessary to list the NFFL if the company acts as a tax agent.

Video: ENVD from A to Z

There are circumstances when the land and other amounts specified in Art are required. 346.26 NK.
Enterprises have the right to receive temporary disability benefits.

The company has the right to form independently. When calculating the amount of tax, physical indicators are taken into account, basic returns. Mandatory for reference is.

In the case when ENVD is aligned with another regime, you will have to be separated. Costs must be divided into proportions with income from other taxation systems.

The sum of the unified tax can be reduced to the size of the listed contributions:

• for insurance in the pension fund;
• for compulsory insurance against caregings and accidents;
• summary disability benefits;
• amounts for personal insurance.

A single tax on imputed income is charged by:

• calculations, which are based on the processing of statistics on the activities of the company;
• calculations, which are based on the processing of these tax structures on the total amounts;
• the calculation in which the data of the base profitability and physical indicator is used.

Normative base

The rules for using UTII are stipulated in 2 parts of the NC of Russia ().

Tax objects, the tax base is determined in accordance with Art. 346.29. It gives the definition of the UNVD system.

Activities that fall under the taxation of the tax of the impurgement are expanded. Rules for reducing the amount of tax are described in.

The reporting procedure is specified in the document.

Application of the ENVD Taxation System

Using ENVD, the tax payer can increase the turnover at which there is no need to increase the base and the growth of the tax. Also firms are not required to apply KKM if the revenue is expressed in cash.

But it happens that such a tax system is unfavorable if several types of activities are combined, some of which are taxed by the tax of the impurge, and others - the tax of the USN or is based on.

Difficulties arise when conducting separate accounting, in which an inexperienced entrepreneur or accountant cannot always cope.

We will analyze some of the features of the use of ENVD, without knowledge of which, when doing business, can not do any payer of taxes.

Reporting period

The tax period is established as a quarter. Provided to the tax authorities to the 20th of the month, which should be at the end of the reporting period.

The remaining references are submitted in accordance with the rules of the regime that is used with UNVD. It is worth considering that the payers of the unified tax on the charge receive exemption from the preparation of accounting reporting.

Necessarily or voluntarily?

UBD until 2013 was a mandatory tax system, since the beginning of 2013 it can be applied voluntarily. Tax payers have the opportunity to decide whether to switch to UTI from the beginning of the new year or not.

Improving the ingredients

The authorities made a number of changes to the ENVD mode.

For instance:

1. Since the beginning of July 2015, a new form of declaration for enterprises and IP will be introduced, which work on UNVD. Perhaps the report will need to be handed over to the third reporting period.
2. Sellers of goods, which implement and issuing in different places is not allowed to use a shift. This rule applies and in cases where funds from buyers are taken in the same place where products have been demonstrated.
3. If contributions are paid at fixed rates, the organization has the ability to reduce the amount of tax only in the period when it is listed.
4. Since 2014, valepants have to list the amount of property taxes.

Features of the Special Tax Regime in Moscow

UTII in Moscow does not apply. Even in those regions where in 2012 such an opportunity was provided, since the beginning of 2013 it was canceled ().

Arising questions

What questions are concerned about vaccinations and those who are going to use UTII?

If you have an online store

To find out if the activities of the ENVD online store is subject to, it is not so easy. Until 2013, taxpayers could either use a special mode or not.

After the firms have the opportunity to choose the tax system on their own, it has become more difficult to decide. Advantages of the choice of ENVD when running online business:

Disadvantages:

1. It is worth paying attention to such a moment: does the store hold a large room and has a small profit. If so, then pay the full amount of tax will be difficult. There is no mention of Internet resources in legislation, but it is not worth it to ignore this rule.
2. It is impossible to apply zero reporting of the shift, if the store did not led the activity.
3. It is necessary to conduct separate accounting when combining several activities.

If the goods are imported from the rest of the countries, it is necessary to be guided. VAT will act as a customs payment.

As long as the tax amount is not listed, the customs structures will not issue products. VAT is paid if the company acts as a tax agent:

1. When buying work and services from foreign organizations that are not registered in the Tax Structures of the Russian Federation. This applies to assembly and construction services, services for assembling and processing, maintenance, etc.
2. With (federal, municipal) in accordance with.
3. Sale of special property facilities (confiscated beggar, seized property).

VAT is listed if the firm for UTII put out the buyer in which the amount of value added tax is allocated.

The obligation to pay value added tax arises from the UTII payer if the firm leads an activity that is not subject to a single imputed tax.

All NDC accrual nuances are not clearly spelled out in regulatory acts, therefore it is worth carefully studying every specific case.

UNVD is a system at which the company has both advantages and disadvantages. To understand that preferably - UTII, USN or patent, carry out preliminary calculations of the amount of tax to pay.

ENVD simplifies the maintenance of tax reports both in the organization and the individual entrepreneur, and speeds up the test procedures. CONTENTS This needs to know the table of basic yield of ENVD for 2019 how to calculate the indicator of the application for the intention to use UNVD when conducting tax reports on a certain ...

Since 2019, all entrepreneurs working under the ENVD are required to fill and submit a unified form in the FIU - RVS-1, which reflects all accrued and incurred insurance payments on OMS and OPS (Resolution of the FIU No. 2P, 2019). Such an approach to the issue of accrual and payment of insurance premiums is very convenient: Administration of payments ...

One of the most convenient tax regimes is currently UTII. It is a system, working with which allows you to optimize the company or an individual entrepreneur all expenses for payments to the budget. This mode is extremely convenient, although its application is associated with a large number ...

How to fill out the Blank of the Tax Declaration of UTII in 2019? What form to use, what information to enter into a document when to submit to the FTS - consider your basic actions. This year there is enough edit in legislative acts. The new form of the ENVD declaration is also approved. CONDUCTIVE SUPPLY ...

What is the procedure for using ENVD in the implementation of retail trade in 2019? When can the mode, which formula can be used when determining the amount of tax and how is the calculations? If a company or IP is engaged in activities in the retail commerce outside the store or at a stationary point, then maybe ...

There are cases when, due to certain circumstances, the PI ceases to be the ENVD subject. CONCIDENTNING INFORMATION The procedure for issuing a statement for IP Penal for Nesturing UNVD 4 When closing the reasons, it may be to cease activities or a change in its direction, as well as the decision of the entrepreneur to switch to another regime ...

Failing taxes is carried out by organizations, respectively, with the tax regime used. The procedure for accrual fees and the value of the tax rate is determined on the basis of the Tax Code. The obligation to pay taxes occurs immediately after the taxpayer is set to tax accounting. Standing ...

One of the most popular tax regimes is currently ENVD. It has a lot of various advantages. First of all, a single tax on individual income allows to reduce the tax burden on an individual entrepreneur, organization. Case information New form of ENVD-3 in ...

Tax payers are confused: "What object of taxation is established when using UNVD in 2019"? Baseline Moments Taxation Object For ENVD List of permitted activities The question is not accidental, because the legislators constantly change the legal norms and it is difficult to keep track of them. Let's try ...

Wenches are worthwhile to operate in 2019, taking into account the changes adopted by the Government. What edits are subject to legislation regarding the use of UTII for LLC? The companies on UNVD are not accustomed to the fact that the authorities constantly make changes to the procedure for using a special regime. CONDUCTIVE SUPPLY ...

It is known that when calculating UTIIs it is worth using a physical indicator. What is it, where to learn the amount and how to use it in the tax definition formula in 2019? CENTIFIC NOTEFORMATION The value of the physical indicator of the ENVD (Table) In 2019, the accounting of physical indicators that arise questions if your ...

UNVD is a system that is characterized by plenty of advantages. But can there be such a register? What are the rules of work on the shift in 2019? What is so attractive by the ENVD system for taxpayers and who has the right to use it - such information should be aware of each ...

Changes and amendments to the Tax Code of the Russian Federation are made every year. From January 1 of this year, changes in taxation on a single tax of imputed income began to be operated. Moderate information The removal procedure from the accounting of the UHAND payer Penalty for late removal of accounting now organizations will have to ...

Today, UNVD is one of the most popular among individual entrepreneurs and owners of a small business - despite the fact that in a short time it is planned to cancel. To use this mode, certain conditions must be complied with certain conditions, but a special form is also filled - UTII ...

Individual entrepreneurs when switching to a tax system of a single tax on the imputed tax should be given notice in the form of UNVD-2. What are the rules for filling out such a document in 2019? Although the transition to the shift can be carried out voluntarily, this does not mean that it is not necessary to inform ...

Accounting for UTIIsome categories of taxpayers can be conducted on the general reasons, others on a simplified version. And individual entrepreneurs from the need to apply accounting in UTII and are completely liberated.

What is ENVD in accounting

The use of the tax regime in the form of ENVD has its own nuances. According to PP. 1 and 2 tbsp. 346.29 of the Tax Code of the Russian Federation, an imputed income is recognized as an imputed income. It depends on the value of the basic profitability, which is valid everywhere for a specific type of activity, and physical indicators (the number of employees, vehicles, the area of \u200b\u200bpremises, etc.).

Read more on the calculation of UTII, see the material .

In fact, the profit gained as a result of entrepreneurial activities and the amount of costs (except for certain cases of payment of insurance premiums) do not affect the amount of tax on the imputed income payable. No profit is not the reason for nonVD non-payment.

The use of impurchas in organizations is associated with accounting, which since 2013 has become mandatory for them, regardless of the applied taxation system (paragraph 1 of the Law "On Accounting" of 06.12.2011 No. 402-ФЗ).

Who needs to keep accounting when UNVD

Accounting responsibility under UNVD lies on all legal entities. Representing the accounting statements of the organization should every year until March 31, as evidenced by paragraph 1 of Art. 23 and art. 6.1 NK RF.

In what kind of reporting, read in the article .

Legislation on accounting does not provide accounting for accounting by individual entrepreneurs (sub. 1 of paragraph 2 of Law No. 402-FZ). They are not fixed and the obligation to draw up balance, as well as the income statement.

Accounting for UTII

Organizations using the taxation system in the form of imputed income are obliged to comply with the accounting rules, the objects of which are all income transactions or costs of the enterprise. In accordance with PBU 9/99 "Revenues of the Organization" and PBU 10/99 "Organization's expenses" accounting is carried out by the method of accrual. But small business entities allowed to use a cash register in which income and expenses are taken into account after their payment.

Information of the Ministry of Finance "On a simplified accounting system for accounting and accounting reports for small business entities" dated July 19, 2011 No. PZ-3/2010 allows you to use the plan for abbreviations created on the basis of the usual one. A simplified version of the plan offers to replace some accounts for one common.

So, you can use an account 20, combining data data on it 23, 25, 26, 28, 29. The account 76 of the "inlet" can replace accounts 62, 71, 73, 75 and 79.

Accounting for UTII implies also acceptance of accounting policies. In addition, it is necessary to use unified (or independently developed) forms of primary accounting documents.

But do not forget that the preferential regimes of taxation (including UNVD) are designed to support small enterprises. Provisions of paragraph 4 of Art. 6 of Law No. 402-FZ simplify keeping accounting for organizations falling under the category MP, including for "intensers".

Standard accounting registers involving a double recording method, small businesses are entitled not to use. This rule is recommended for companies, the size of economic operations in which no more than 30 per month, as well as there is no production with large material costs.

An alternative for them is the maintenance of a book on accounting and reflection of actions arising during daily activities, or the journal of accounting for economic operations, from which the sources of the receipt of material benefits should be visible, cash balances, due to which the accounting reporting can be formed. For ease of accounting, manufacturing companies have the right to fill simplified statements about the status of accounting accounts.

Law No. 402-FZ involves the use of mandatory details in various forms of independently developed registers and in primary documentation. According to Art. 9 of the specified law here include the name of the document, its date, the content of homogeneration, etc.

The list of all used simplified registers and statements should be reflected in the organization's accounting policy.

Read more about Accounting options for small business entities Read in the article .

Formation of reporting by small enterprises on the charging

From 01/01/2013, accounting balances are required to pass all the legal rusts working on any taxation system. However, leading a full accounting accounting for ENVD, organizations that have the status of a small enterprise (MP) have the right to submit to the accounting bodies and profit and loss statements in simplified form.

A simplified form of accounting reporting is permitted to all entities of economic activity falling under the definition of a "small enterprise". In this case, a number of conditions must be observed:

• the number of employees does not exceed 100 people;
• revenue from sales should not exceed 800 million rubles. (Government Decision dated 04.04.2016 No. 265);
• the share of other legal entities in the authorized capital is no more than 25%.

On other criteria of the classification of organizations to small businesses and the features of the reporting of small enterprises, read in articles:

In simplified financial statements that small businesses are entitled to formulates, including UNVD, reflects the combined indicators; Pasteling detail is not required.

Thus, the accounting balance based on a simplified form consists of only 5 lines:

• Material outcurrent assets.
• Intangible, financial and other non-current assets.
• Reserves.
• Cash and other equivalents.
• Financial and other revolving assets.

The passive of the simplified balance includes:

• Capital and reserves.
• Long-term borrowed funds.
• Other long-term commitments.
• Short-term borrowed funds.
• Credit debt.
• Other short-term liabilities.

The report on the financial results of small enterprises, including using UTII, includes only 6 lines:

1. Revenue. This includes data on income on ordinary activities.
2. Costs for ordinary activities. Include sales cost, commercial and management costs.
3. Percentage to be paid. This line reflects the amount of interest on loans (if available).
4. Other income. Data to fill this indicator is taken on the basis of account data on non-dealer income received including participation in other organizations.
5. Other expenses. They are equal to the non-dealerization costs of the organization without taking into account interest to payment.
6. Profit taxes (income). This string displays the current income tax. When using a system of imputed taxation, the amount of accrued UTII is shown here.

When conducting simplified accounting, it is allowed to reflect in the reporting of the current period without recalculating the reporting indicators of past years:

• changing accounting policy (pb.15.1 PBU 1/2008);
• correction of errors of past years (P.9, 14 PBU 22/2010).

RESULTS

Only individual entrepreneurs are released from the obligation to maintain accounting records and represent accounting statements. Organizations, including UNVD applications, are not released from these duties. However, organizations on UNVD, which are small business entities, have the right to apply simplified forms of accounting and compile simplified statements. On the application of this opportunity, you need to declare in accounting policies.