When providing personal services, UTII 2018-2019 will be a good alternative to the general taxation system. But for the unimpeded use of the special tax regime, it is necessary to know the features and limitations of its application, which will be discussed in this article.
Features of UTII taxation of household services provided to the population
The legislation of the Russian Federation provides for the use of special tax regimes by taxpayers. One of these modes is UTII, which can be used in the implementation of certain types of activities.
In sub. 1 p. 2 art. 346.26 of the Tax Code of the Russian Federation states that one of these activities is the provision of personal services. However, the possibility application of UTII in the provision of household services in the territory of a particular municipality must be established by the relevant decision of the local government. As a rule, in the specified decision, the types of services are given, in the provision of which the use of UTII is possible.
Often situations arise when household services are provided in a neighboring city or region. In this case, it is important to make sure that the possibility of using UTII is established by the regulatory legal act of the local authority on whose territory the activity will be carried out. This procedure is due to the fact that UTII for household services is paid at the place of provision of these services. In addition, the Tax Code of the Russian Federation establishes the obligation to register with the local tax authority as a UTII payer.
How is UTII assessed for the provision of personal services in 2018-2019?
In addition to the presence of the above regulatory legal act in force in the territory for the provision of personal services, it is necessary that these services belong to certain codes according to OKVED 2 OK 029-2014 (NACE rev. 2) and according to the classifier OK 034-2014 (CPE 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-st, and were included in a special government list. Now such lists are contained in the order of the Government of November 24, 2016 No. 2496-r.
In accordance with the list of household services, the following types of activities should be considered:
- tailoring of various clothes (codes 14.11.2; 14.12.2; 14.13.3, etc.);
- production of furniture according to the individual order of the population (codes 31.02.2; 31.09.2);
- row construction works(41.10; 41.20; 42.21; 43.21 and others);
- repair of computers and peripherals (codes 95.11; 95.12; 95.21, etc.);
- etc.
UTII in the provision of personal services: a physical indicator as the basis for calculating tax
To calculate the tax base, a physical indicator is of great importance, characterizing the type entrepreneurial activity. When providing personal services, this indicator will be the number of employees involved in the process of providing services. Moreover, when calculating a physical indicator for an individual entrepreneur, one should take into account himself, as well as administrative, managerial and maintenance personnel.
In the absence of such personnel in the calculation, claims by regulatory authorities are possible, which will lead to fines and penalties for incomplete payment of UTII.
The value of the base yield for this physical indicator is set equal to 1,500 rubles.
Results
In order to transfer household services to UTII, you need to study the local regulatory legal acts to establish this special regime for this type of activity in your territory and familiarize yourself with the government list of household services for the presence of your type of activity code in it. If NLA allow, you can register as a UTII payer. The tax should be calculated on the basis of a physical indicator, which for personal services is the number of personnel employed in their provision.
Article 1 federal law“On Amendments to Part Two of the Tax Code of the Russian Federation”, approved by the Federation Council on June 29, 2016, the term “Public Services” sounds new and replaces the vague wording from the Rules for Public Services.
In order to clearly understand which services are household and which are medical, it is important for managers of beauty salons and other enterprises in the beauty industry to know the definition:
Household services are paid services, which turn out individuals and codes of which, in accordance with the All-Russian Classifier of Species economic activity and the All-Russian classifier of products by type of economic activity are determined by the Government Russian Federation.
But what about the situation with the classifier of services?
On this moment the All-Russian classifier of services to the population (OKUN) OK 002-93 is in force. This document is no longer valid as of January 1, 2017 due to the publication order of the State Standard of January 31, 2014 N 14-st. and services will be determined according to the All-Russian Classification of Economic Activities (OKVED). Now the household services of beauty salons in the OKVED document are presented in a compressed form:
96.02 Provision of services by hairdressers and beauty salons
This grouping includes:
Hair washing, trimming, cutting, styling, coloring, highlighting, waving, hair straightening and similar work performed for men and women;
. shaving and trimming the beard;
. manicure, pedicure, makeup, facial massage, etc.
Such a concise wording made the work of salons unclear, in particular, a misunderstanding of which procedures can be carried out without a medical license and which not. And at the suggestion of the professional community in 2014, OKUN significantly expanded the list of services, thereby facilitating the activities of enterprises.
There were fears that after the expiration of the OKUN, they would again have to use a compressed list of OKVED services.
However, the order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 "On approval of the collective classification grouping of types of economic activity "Domestic services" to the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the collective classification grouping of products (goods and services) "Domestic services" to the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008)", registered on July 18, 2016 and coming into force on July 30, 2016, made adjustments to the list of services.
In a strange way, there are no solarium services in the document, but an item has been added - Other cosmetic services.
In the presented tables, for comparison, the lists of services listed in the OKUN and in new edition OKVED.
| OK 002-93. All-Russian classifier of services to the population (This document is no longer valid on January 1, 2017) |
|---|
|
019300│ 8│Hairdressing and cosmetic services provided by public utility organizations |
| 019301│ 3│Hair cutting simple (with a machine) |
| 019303│ 4│Beard trimming, mustache trimming, sideburns, eyebrows |
| 019304│ 0│Shaving head, beard, mustache |
| 019305│ 5│Hair wash |
| 019306│ 0│Blow-dry hair styling |
| 019307│ 6│Hot combing hair |
| 019308│ 1│Combing hair in a cold way |
| 019309│ 7│Hair waving (permanent) with haircut and head wash |
| 019310│ 2│Hair perm chemical composition haircut and hair wash |
| 019311│ 8│Hair bleaching |
| 019312│ 3│Hair highlights |
| 019313│ 9│Hair toning |
| 019314│ 4│Hair, beard, mustache coloring |
| 019315│ 4│Partial combing and drying of short hair |
| 019316│ 5│Styling and drying hair |
| 019317│ 0│Using proprietary hair care products |
| 019318│ 6│Performing a female hairstyle using braids and hairpieces |
| 019319│ 1│ Attaching a veil, jewelry |
| 019320│ 7│Fixing hair with varnish |
| 019321│ 2│Hair drying |
| 019322│ 8│Simple and complex face makeup, makeup |
| 019323│ 3│Eyebrow and eyelash tinting, eyebrow shaping, eyelash extensions, eyelash curling |
| 019324│ 3│SPA body care, including hygiene, relaxation, aesthetic methods using cosmetics, natural and preformed factors |
| 019325│ 4│Cosmetic masks for face and neck skin care using cosmetics |
| 019326│ 8│Hygienic massage of the face and neck, including aesthetic, stimulating, drainage, hardware massage, SPA massage |
| 019327│ 5│Cosmetic comprehensive face and neck skin care, including skin testing, cleaning, cosmetic cleansing, deep cleansing, toning, hygienic massage, mask, protection, makeup, selection of home care products |
| 019328│ 0│Hygienic manicure with and without nail polish. Comprehensive care for the skin of the hands. Nail extension |
| 019330│ 1│Hygienic pedicure with and without nail polish. Comprehensive foot skin care, including the removal of roughness and calluses. Nail extension |
| 019333│ 8│Cleaning, washing and combing the wig, wig, chignon |
| 019334│ 3│Cutting, trimming, combing a wig, hairpiece, chignon |
| 019335│ 9│Dyeing of wig, hairpiece, chignon with subsequent combing |
| 019336│ 4│Wig, wig, chignon curl |
| 019337│ 1│Production and repair of wigs, hairpieces, hairpieces |
| 019338│ 5│Cosmetic permanent make-up (artistic tattoo, permanent make-up), body art, earlobe piercing, cosmetic comprehensive body skin care, hair removal with the help of cosmetics |
| 019339│ 9│Sunbed services |
|
New edition of OKVED Order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 "On approval of the collective classification grouping of types of economic activity "Domestic services" to the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014(NACE Rev. 2) and the collective classification grouping of products (goods and services) "Household services" to the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008)" |
|---|
| 96.02.11 | Hairdressing services for women and girls |
| 96.02.12 | Hairdressing services for men and boys |
| 96.02.13.111 | Services for simple and complex face makeup, make-up |
| 96.02.13.112 | Eyebrow and eyelash tinting, eyebrow shaping, eyelash extensions, eyelash curling |
| 96.02.13.113 | Cosmetic mask services for face and neck skin care using cosmetic products |
| 96.02.13.114 | Services for hygienic massage of the face and neck, including aesthetic, stimulating, drainage, apparatus massage, SPA massage |
| 96.02.13.115 | Services for cosmetic complex care of the skin of the face and neck |
| 96.02.13.116 | Cosmetic tattoo and piercing services |
| 96.02.13.117 | Hygienic face cleaning |
| 96.02.13.120 | Manicure services |
| 96.02.13.130 | Pedicure services |
| 96.02.19.110 | Other cosmetic services |
| 96.02.19.111 | SPA body care services, including hygienic, relaxing, aesthetic methods using cosmetics, natural and preformed factors |
| 96.02.19.112 | Services for cosmetic comprehensive body skin care, hair removal using cosmetics |
News 2018
| PSN and UTII: when to register KKM | |
|---|---|
| Type of activity and tax | Registration deadline for online cash register |
| UTII retail trade and catering services (with employees) | before July 1, 2018 |
| UTII retail trade and catering services (excluding employees) | before July 1, 2019 |
| PSN the following types: retail trade and catering services; services for the supervision and care of children and the sick; services for the reception of glassware and secondary raw materials, with the exception of scrap metal; porter services at railway stations, bus stations, air terminals, airports, maritime, river ports; activities for the care of the elderly and disabled; | before July 1, 2018 |
| PSN retail trade and catering services (without employees) | before July 1, 2019 |
| All other types of UTII and PSN | before July 1, 2019 |
online KKM. The cost of a patent can be reduced by the amount of an online cash register purchase. But there is a limitation - they will return no more than 18,000 rubles for one cash register. If there are several cash desks, the limit must be applied for each cash desk separately (letter dated February 21, 2018 No. SD-3-3/1122)
News 2017
Since 2017, individual entrepreneurs with employees on UTII will be able to reduce tax not only on insurance premiums for employees, but also for your payment to the FIU (subclause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).
News 2016
Combination with other taxes
UTII can be combined with an unlimited number of UTII and PSN. It is possible to choose the base tax only one of two - STS or OSNO.
Tax calculation and declaration
How to make tax deductions if several declarations are submitted, the law does not say, so you can distribute the amount of deductions in any shares.
Contributions that reduce UTII can be transferred even at the end of the reporting quarter, but before reporting but before paying UTII (letter of the Ministry of Finance dated January 26, 2016 No. 03-11-09 / 2852 and Decision of the Federal Tax Service of Russia dated June 9, 2016 No. SA -4-9/10297@).
Through the Internet
- Repair, coloring and tailoring of shoes
- Repair and tailoring of clothing, fur and leather products, hats and textile haberdashery, repair, tailoring and knitting of knitwear
- Repair and maintenance of household radio electronic equipment, household machines and household appliances, repair and manufacture of metal products
- Production and repair of furniture
- Dry cleaning and dyeing, laundry services
- Repair and construction of housing and other buildings. This also includes the construction of garden houses (letter of the Ministry of Finance of Russia dated January 13, 2017 No. 03-11-11 / 947).
- Maintenance and repair of vehicles, machinery and equipment
- Services of a photo studio and photo and film laboratories, transport and forwarding services
- Services of baths and showers, hairdressing salons. rental company services. ritual, ceremonial services
Household services provided to legal entities are not subject to UTII. Veterinary and repair services, maintenance and washing of motor vehicles do not belong to household and can be rendered on imputation to both individuals and organizations.
2. Provision of veterinary services.
3. Provision of services for the repair, maintenance and washing of vehicles (since 2013, services for the state technical inspection of vehicles).
4. Provision of services for the storage of vehicles in paid parking lots.
5. Provision of motor transport services for the transportation of passengers and goods. Leasing vehicles under UTII is not subject to (letter of the Ministry of Finance of Russia dated 05.05.2017 No. 03-11-11 / 27760).
6. Retail trade carried out through shops and pavilions with a trading floor area of not more than 150 sq. m. m.
7. Retail trade carried out through kiosks, tents, stalls and other stationary facilities trading network, which does not have trading floors, as well as objects of a non-stationary trading network.
8. Provision of services Catering carried out through public catering facilities with an area of \u200b\u200bthe hall for serving visitors not more than 150 sq. m.
9. Provision of public catering services through public catering facilities that do not have a customer service hall. Catering services through mobile, mobile points are not subject to UTII (letter of the Ministry of Finance 09.10.2017 No. 03-11-11 / 65780).
10. Distribution and (or) placement outdoor advertising.
12. Provision of services for temporary accommodation and accommodation by organizations and entrepreneurs.
13. Provision of services for the transfer into temporary possession and (or) use of stationary trading places located in markets and other places of trade that do not have customer service halls.
Provision of services legal entity for non-cash through r / s (or cash through) settlement will not deprive the right to apply imputation.
Note: the indicator "sales area" is determined by the area actually used for trade (this is a part, not the entire lease area).
Goods, the sale of which at retail does not fall under imputation
| No. p / p | Product type |
|---|---|
| 1 | Passenger cars and motorcycles with engine power over 112.5 kW (150 hp). Excisable goods: motor gasoline, diesel fuel, motor oils, straight-run gasoline (excisable goods specified in subparagraphs 6-10, paragraph 1, article 181 of the Tax Code of the Russian Federation) |
| 2 | Food and beverages (including alcoholic) both in the packaging and packaging of the manufacturer, and without it, in cases of their sale in bars, restaurants, cafes and other catering facilities (for such trade, you can apply separate view UTII) |
| 3 | Gas |
| 4 | Trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type |
| 5 | Medications, which are issued on preferential (free) prescriptions |
| 6 | Products own production(manufacturing) |
| 7 | Any goods in the event of their sale according to samples and catalogs outside the stationary distribution network, including in the form postal items(parcel trade), as well as through teleshops, telephone connection and computer networks |
Sales of own products through retail network is one of the ways to generate income from activities in the field of production finished products and does not fall under UTII. However, if a catering place (cafe / restaurant) is organized, then it already falls under UTII.
Is there UTII in Moscow? UTII in Moscow was applied only to entrepreneurial activities for the distribution of outdoor advertising using advertising structures (until 2012). Currently, there is no UTII in Moscow.
Transition to imputation
Since 2013, the transition to UTII is voluntary (N 94-FZ of June 25, 2012, article 2, clause 22) in article 346.28: "a) clause 1 shall be stated as follows: "... Organizations and individual entrepreneurs are switching to paying a single tax voluntarily."). Voluntary withdrawal from the single tax on imputed income is possible only from the beginning of the year and only for the whole year.
Application They are transferred to UTII not on applications, but on registration with the tax authority as a UTII payer. In addition, for other types of activities (if any) that are not subject to UTII, you need to report on the simplified tax system or OSNO. Fill out the UTII-2.doc form for individual entrepreneurs or UTII-1.doc for organizations. The fine for being late with UTII-1 is up to 10,000 rubles (NK Art. 116).
Where to apply for IP? It doesn’t matter where the IP is registered, according to UTII, you need to be registered separately at the actual place of business (except for: the provision of motor transport services for the transportation of passengers and goods; retail carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network; placement of advertisements on vehicles. For these types of activities, they are registered at the place of registration of the IP) within five days after the start of the activity (first income).
Where to apply for IP? If you have several stores (separate divisions) in different districts, then you indicate them in the UTII-1 (UTII-2) form and subsequently submit one declaration with all separate divisions, to the tax office where you filled out the form. Tax, within five days from the date of receipt of the application, issues a notice of registration of the organization as a UTII taxpayer. The Federal Tax Service Inspectorate within five working days from the date of receipt of the application issues a notice of registration to the “sponsor” in form N 1-3-Account (IP) or form N 2-3-Account (organization).
UTII is calculated up to the day of registration and deregistration. Lack of income is not a reason not to pay tax. You have the right not to pay UTII, subject to deregistration of UTII, and for this you need the UTII-4.xls form for individual entrepreneurs or UTII-3.xls for Organizations. Since 2013, the calculation of the imputation will be made starting from the date of the payer's tax registration (or until the day of deregistration). The calculation will take into account the actual duration of the activity in calendar days.
Where to pay the fee?
An imputation is paid and declarations are also submitted at the actual place of business (except for: the provision of motor transport services for the transportation of passengers and goods; delivery and retail retail trade; advertising on vehicles. These types of activities are registered at the place of registration of IP). Also, for employees who are primarily engaged in this type of activity (which, according to UTII), taxes and PFR reporting are filed where the imputation is. For the entrepreneur himself, you need to pay and hand over the FIU in your hometown according to the entrepreneur's registration.
KKM
Individual entrepreneurs and Organizations that are UTII tax payers can make cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance of a document at the request of the buyer (client): a sales receipt, receipt or other document confirming acceptance Money for the relevant goods (Article 2, Clause 2.1. N 54-ФЗ ON THE USE OF CASH EQUIPMENT IN CASH SETTLEMENTS AND (OR) PAYMENTS USING PAYMENT CARDS).
From July 1, 2018, the use of online cash registers will be mandatory. The cost of UTII can be reduced by the amount of the purchase of online cash registers. But there is a limitation - they will return no more than 18,000 rubles for one cash register.
Sales receipt UTII
- Title of the document;
- the serial number of the document, the date of its issue;
- name for the organization (last name, first name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization ( individual entrepreneur), issued (issued) the document;
- name and quantity of paid purchased goods (work performed, services rendered);
- the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
UTII services
When providing services (works) on the imputation, a KKM, or a BSO, or "another document confirming the receipt of funds for the relevant product (work, service)" (54-FZ Article 2. Clause 2.1.) is required. The same sales receipt only for services.
Other taxes
VAT
VAT is not paid under the simplified tax system (the partner is simply informed that you work without VAT. You do not issue an invoice and write "without VAT" in the payment), except for customs VAT.
VAT with UTII can be set to partners voluntarily (many partners need this to reduce VAT). To do this, you need to draw up all the papers as in the OSNO: the invoice and in the payment, respectively, select. The downside with UTII is that it cannot be accepted.
Individual entrepreneurs on UTII are exempt from paying VAT. VAT must be paid only:
When importing goods into the territory of Russia. (Tax Code, art. 151)
In the case of issuing (voluntarily) an invoice to the buyer with a dedicated VAT (Tax Code, Article 173, clause 5) At the same time, VAT should not be included in either income or expenses (From 2016, this rule will be clearly spelled out in 1 Article 346.16 Tax Code of the Russian Federation). Unlike the OSNO, with the simplified tax system it is impossible to deduct the "outgoing" VAT from the "input" VAT.
By activity, within the framework of a simple partnership (Tax Code, Art. 174.1)
As a tax agent, when renting federal property, property of constituent entities of the Russian Federation and municipal property (TC Article 161, clause 3)
VAT (paid and surrendered quarterly until the 25th (January)) VAT (see rates 18%, 10%, 0%). VAT tax return - examples of filling out, form
Since 2015, the VAT return must be submitted by the 25th.
Property tax
By general rule property tax is not paid on the property that is used in business activities subject to UTII.
From January 1, 2015, property tax must be paid on UTII from office and shopping centers when the cadastral value is taken into account.
