Before an organization or individual entrepreneur, it may be necessary to switch from simplified to imputed or a combination of these modes. In this article, we will consider when such a transition is possible, as well as what documents will be needed and where to apply with them.

Simplified taxation system (STS)- This is a special tax regime in which an organization or individual entrepreneur is exempt from most taxes. For example, from income and property taxes, individual entrepreneurs without employees are exempt from personal income tax, and organizations do not pay VAT in all cases, except for imports. About special conditions, under which it is possible to apply the simplified tax system, we already wrote in this article.

UTII It is also a special regime that exempts the organization from paying a number of taxes. The use of imputation is possible only when carrying out certain types of activities (veterinary services, transportation, car washing and parking, etc.), complete list which can be found in Art. 346.26 of the Tax Code of the Russian Federation. We are about UTII and the transition to it.

Conditions for the transition from the simplified tax system to UTII

To switch from simplified to imputed, the following conditions must be met at the same time:

• the number of employees (average) for the previous year should not exceed 100 people;
• the company does not fall under the category of the largest taxpayers, is not a member of a joint activity agreement, as well as an agreement on trust management of property;
• in the charter capital of an organization, the share of other companies should not exceed 25 percent (an exception for organizations in which average headcount disabled workers exceeds 50 percent, and they own at least 25 percent of the wage fund);
• an organization or individual entrepreneur is engaged in a type of activity in which the use of UTII is allowed;
• your region provides for the payment of UTII (this is a municipal tax, so each region decides on its use independently).

There is also a list of circumstances when the use of UTII is unacceptable. According to the current legislation, the transition to imputation is not possible for companies that:

• are engaged in the organization of public catering in hospitals, schools and other institutions in which this service is mandatory;
• not only sell products, but also engage in its production;
• it is also impossible to switch to UTII for companies and individual entrepreneurs that rent premises or land at gas stations, as well as lease land for placement of trade objects on it.

The transition to imputation occurs either voluntarily in a general manner, or in connection with non-fulfillment of the conditions for the simplified tax system. Let's consider these options in more detail.

The transition from the simplified tax system to UTII, the general procedure

The transition in the general order is made when the organization used the simplified system for the entire previous year, and the activities that it carried out fully complied with the requirements of the simplified tax system. In such a situation, upon transition it is necessary:

• file a withdrawal notice accounting for the simplified tax system on the form No. 26.2-3 at the IFTS at the location of the individual entrepreneur or LLC until January 15 of the current year;
• submit an application for registration of UTII on the UTII-1 / UTII-2 form, established by order of the Federal Tax Service of the Russian Federation No. MMV-7-6 / 941, and submit it 5 days before the planned transfer to the IFTS at the location of the company;
• it is also necessary to submit a certificate of tax registration, a certificate of state registration and, in the case of an individual entrepreneur, a passport.

Upon termination of activities under the simplified tax system and the refusal of this system, it is necessary to submit a final declaration and pay a single tax to the budget by the 25th day of the next month. Payment of taxes for activities that are not subject to UTII will be made in accordance with the general taxation system.

The transition from the simplified tax system to imputation is possible only at the beginning of the year. That is why, when submitting all the above notifications, it is necessary to strictly observe the deadlines and submit applications no later than 5 working days before the end of the current year.

Transition to UTII in case of non-compliance with the conditions of simplification

In the process of using the simplified tax system, an organization may commit some violations of the conditions (for example, receive income above the allowable one) and cease to comply with the conditions of Art. 346.12 of the Tax Code of the Russian Federation. Then it is mandatory to inform the tax authorities no later than 15 days following the quarter of the loss of the right to use the simplified tax system.

If the violation was committed in the second quarter of 2018, then provide notification by July 15, 2018. Then, from the second quarter, the right to use the simplified tax system is lost, taxes are paid according to the general regime. The transition to UTII is possible at the beginning of next year and only if all the conditions for using this system are met and the following documents are provided:

• an application for registration under UTII on the UTII-1 / UTII-2 form, established by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6 / 941;
• certificate of tax registration;
• certificate of state registration;
• passport (for individual entrepreneurs).

Combination of simplified tax system and UTII

The Tax Code of the Russian Federation does not prohibit the one-time use of simplified taxation and imputation if the taxpayer calculates the simplified tax system for one type of activity, and UTII for others. At the same time, the LLC must carry out those activities that satisfy the conditions of the simplified tax system and UTII and are listed in Art. 346.26 of the Tax Code of the Russian Federation. When combining the simplified tax system and UTII for an LLC, the following conditions must be met:

• no more than 100 employees;
• fixed assets should not exceed 150 million rubles;
• income for the current year does not exceed 60 million rubles;
• the company keeps separate records of transactions for which it plans to apply the simplified tax system and UTII;
• Management Company with a founder's share of not more than 25 percent.

To combine the simplified tax system and UTII for individual entrepreneurs, the following requirements must be met:

• trade area no more than 150 sq. m.;
• the entrepreneur does not combine activities (for example, agricultural activities plus catering);
• no more than 100 employees;
• the entrepreneur keeps separate records of transactions for which he plans to apply the simplified tax system and UTII.

The rules and norms according to which such separate accounting will be carried out are developed by each company independently and are reflected in the accounting policy of the organization. Separate accounting for income from simplified and imputed activities, separate accounting for costs, as well as separate accounting for remuneration of employees and insurance premiums are required.

Transition from UTII to USN

An individual entrepreneur or LLC using UTII can switch or return to the simplified tax system if:

• activity on UTII was terminated;
• the organization has shown a desire to work on simplified terms and the activities it carries out are indicated in Art. 346.12 of the Tax Code of the Russian Federation;
• lost the right to UTII.

The reverse transition must also be carried out at the beginning of the year. To refuse UTII, an application must be submitted to the IFTS at the location of the company on the UTII-3 form, and for individual entrepreneurs - on the UTII-4 sample form no later than 5 working days before the end of the current year. Before submitting an application, you must pay all taxes to the budget, as well as provide a declaration.

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By general rule you can switch from "imputation" to the simplified tax system only from the beginning of the new year. But for an entrepreneur who did not have time to submit a corresponding notification to the inspection and an application for deregistration as a UTII payer before December 31, 2013, but wants to work on a “simplification”, not everything is lost.

From January 1, 2013, the UTII regime is no longer mandatory (clause 1, article 346.28 of the Tax Code of the Russian Federation). Therefore, the entrepreneur applying this regime, if desired, can switch either to common system taxation, or simplified.

And if the entrepreneur does not change the type of activity, then it is possible to switch from UTII to the simplified tax system only from the beginning of the new calendar year (clause 1 of article 346.28 of the Tax Code of the Russian Federation). Therefore, in order to work on the simplified tax system since 2014, an individual entrepreneur had to:

• not later than December 31, 2013, send a notification to the inspection about the transition to the simplified tax system from January 1, 2014 (clause 1 of article 346.13 of the Tax Code of the Russian Federation);
• submit to the inspection an application for deregistration as a UTII payer within five working days from the date of transition to the USN (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

Note

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An entrepreneur who combines the simplified tax system and “imputation” in order to abandon UTII and apply only the simplified tax system from the new year, it is enough to file an application for deregistration as a UTII payer (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation). You do not need to submit a notification of the transition to the USN.

But if the entrepreneur has ceased to engage in activities subject to UTII, then he can switch to the simplified tax system and within a year. True, the condition for the termination of the “imputed” activity for the transition to the simplified tax system is mandatory in this case. This is spelled out in paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation.

What can cause

Termination of activity can be caused by the following reasons:

• the abolition in the municipality of the regime in the form of UTII in relation to such activities (clause 2 of article 346.26 of the Tax Code of the Russian Federation);
• violation of restrictions on physical indicators, for example, if the area of ​​\u200b\u200bthe trading floor in a retail store exceeded 150 square meters. m or when providing motor transport services, the number of cars has become more than 20 (subparagraphs 5 and 6, paragraph 2 of article 346.26 of the Tax Code of the Russian Federation);
• the beginning of a new entrepreneurial activity, in relation to which the entrepreneur does not want to apply the “imputation”, even if the new type of activity allows the use of UTII. For example, if an individual entrepreneur who was engaged in retail and was a UTII payer, reprofiled and began to engage in the provision of personal services.

So, if an entrepreneur stopped his activity subject to UTII during the year for one of the reasons listed above, then he can transfer the new activity to a “simplified” one. Moreover, you can switch to the simplified tax system already from the month from which the obligation to pay UTII was terminated. This follows from par. 2 p. 2 art. 346.13 of the Tax Code of the Russian Federation and is explained by the Ministry of Finance of Russia in a letter dated December 20, 2012 No. 03-11-11 / 385.

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Maria Gafiatullina, chief accountant of Sarmost LLC

During the year, you can switch to the simplified tax system only if the activity previously taxed by UTII is terminated. But it is impossible to abandon the “imputation”, switch to the simplified tax system, and then resume activities for which UTII was previously paid during the year. This is contrary to the norms of the Tax Code of the Russian Federation, to which the Federal Tax Service of Russia draws attention in its letter dated February 25, 2013 No. ED-3-3 / [email protected]

Also, one should not forget that the obligation to pay UTII ceases only after the entrepreneur has deregistered as a payer of this tax and paid off the budget. This is stated in Art. 44 and paragraph 1 of Art. 346.32 of the Tax Code of the Russian Federation.

What documents to issue

To make the transition from UTII to the simplified tax system, you need to submit to the inspection:

• an application for deregistration as a UTII payer within five working days from the date of termination of the "imputed" activity (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation). If you violate the five-day period, the inspection will not deregister. And UTII will have to be paid until the last day of the month in which the application will eventually be submitted (paragraph 5, clause 3, article 346.28 of the Tax Code of the Russian Federation);
• notification of the transition to a simplified system (paragraph 2, clause 2, article 346.13 of the Tax Code of the Russian Federation). The period during which it must be submitted is 30 calendar days from the date of termination of the “imputed” activity indicated in the application for deregistration as a UTII payer. Then it will be possible to switch to the “simplification” from the beginning of the month in which the entrepreneur ceased to be a UTII payer. This follows from paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation and explained in the letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06/2/123.

Note

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The notification of the transition to the simplified tax system is submitted in the form approved by order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected]

Example 1

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If on February 15 the entrepreneur filed an application for deregistration as a UTII payer due to the termination of the type of activity and a notification of the transition to the simplified tax system, then from February 1, the simplified tax system can be applied to other types of activities.

How to take into account income and expenses when switching to the simplified tax system

The Tax Code of the Russian Federation does not contain recommendations on how to take into account income and expenses for those who previously paid UTII. There are only clarifications for those who switched to the simplified tax system from the usual taxation system (Article 346.25 of the Tax Code of the Russian Federation). However, these rules are not suitable for this situation. When deciding on certain transitional amounts, the entrepreneur must look to see whether the generally established Ch. 26.2 of the Tax Code of the Russian Federation, conditions for their accounting.

Advance received on UTII, and the sale took place on the simplified tax system

An advance payment received from a counterparty within the framework of UTII, having switched to the simplified tax system, cannot be taken into account in income. After all, “simplifiers” reflect advances in income in the period when they are transferred (clause 1, article 346.17 of the Tax Code of the Russian Federation). And in this case, this happened before the transition to a simplified taxation system. This means that there will be no income from the operation. Otherwise there would be double taxation. But if for some reason the individual entrepreneur does not sell goods (works, services) on account of the advance and it becomes necessary to write off the resulting accounts payable, its amount will need to be included in taxable income under the simplified tax system. This is stated in the letters of the Ministry of Finance of Russia dated February 21, 2011 No. 03-11-06 / 2/29 and the Federal Tax Service of Russia dated February 14, 2011 No. KE-4-3 / 2303.

The sale was made at UTII, and payment was received at the simplified tax system

A situation is possible when, having sold something on UTII with the condition of deferred payment, by the time of the transition to the simplified tax system, the entrepreneur has not yet managed to receive payment under the transaction. Do I need to include in taxable income the amount that will go to pay off this debt?

This is not necessary, although the money is received by the entrepreneur when he is already on the simplified tax system. The fact is that the funds received are not related to the activities of the individual entrepreneur on the “simplified”, but they are earned from imputed activities. This means that the entrepreneur has already paid tax on this income.

The fact that the transaction was concluded in the period of application of UTII will be confirmed primarily by the contract with the counterparty. Other supporting documents (for example, invoices, acts, invoices) will not interfere. This procedure is indicated by the Ministry of Finance of Russia (letter dated 06/22/2007 No. 03-11-04 / 2/169), which is also supported by arbitrators (decree of the Federal Antimonopoly Service of the Northwestern District of 04/03/2006 in case No. -A56-2051 / 2005).

Goods bought on UTII, and sold under the simplified tax system

When an entrepreneur switches to the simplified tax system with UTII, a situation is quite possible when part of the goods purchased on the “imputation” will be sold already on the “simplification”. That is, the IP switches to a new special mode with the rest of the goods. As you know, "simplifiers" with the object "income minus expenses" write off purchased and paid for goods as they are sold (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation). But does it matter that the valuables were acquired under a different tax regime?

In some letters, the Ministry of Finance of Russia says that this fact is not important (letters No. 03-11-06/2/230 dated October 30, 2009 and No. 03-11-05/2 dated February 7, 2007) and it is possible to reduce the tax base with » subject to three conditions:

• goods purchased;
• paid to the supplier;
• implemented.

At the same time, in other letters, the Ministry of Finance of Russia insists that it is impossible to reduce the simplified base, since the expenses were incurred when the individual entrepreneur applied UTII (letters dated 08.20.2008 No. -03-11-02 / 93 and dated 04.24. -04/3/127).

The first point of view is more profitable: it allows the “simplifiers” to write off goods purchased on UTII. But it is risky to apply it, since judicial practice is also ambiguous.

Arbitrage practice

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There are judicial acts that confirm the legitimacy of the first position (for example, the decision of the Federal Antimonopoly Service of the West Siberian District of October 18, 2004 No. F04-7489 / 2004 (5559-A45-27)). However, there is also an opposite arbitration practice (decisions of the Federal Antimonopoly Service of the East Siberian District of March 20, 2009 No. A33-7683 / 08-F02-959 / 09 in case No. A33-7683 / 08 and the Federal Antimonopoly Service of the Volga-Vyatka District of July 3, 2006 in case No. A11- 18247/2005-K2-19/735).

Expenses incurred on UTII paid under the simplified tax system

If an entrepreneur applies the simplified tax system with the object “income minus expenses” and on the date of refusal from UTII he has unpaid expenses related to the “imputation”, then you can forget about them. It will not work to take them into account with the simplified tax system. Even despite the fact that the individual entrepreneur will pay for them, already being a "simplified". The matter is that the specified expenses concern "imputed" activity. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated October 29, 2009 No. 03-11-06/3/257.

Example 2

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The entrepreneur accrued wages to employees engaged in "imputed" activities, and paid income after switching to "simplified". The same applies to insurance premiums accrued as part of the “imputation”, but transferred to the budget already during the period of application of the simplified tax system.

There is also no reason to reduce the tax base for the simplified tax system for debt repaid after the change in the tax regime for services received on UTII.

As for the case when the individual entrepreneur combined the simplified tax system and UTII, and then began to apply only the “simplified”, then, having paid off unpaid expenses for both types of activity, they can only be partially included in the calculation of the simplified tax (clause 8 of article 346.18 of the Tax Code of the Russian Federation). This means that the tax base will be reduced only by expenses related to activities on the simplified tax system. The rest is not taken into account.

Each entrepreneur wants to optimize taxation, therefore, he chooses a regime that ideally matches the characteristics of his activity. Therefore, the question often arises, how to switch from UTII to the simplified tax system? The mode change may be due to a change in the direction of work or other reasons. The procedure can be performed at any time, but it is necessary to notify the tax service in a timely manner. Additionally, it is important to make sure in advance that the work of an individual entrepreneur or company meets the requirements of the simplified tax system.

Who can complete the process?

Before switching from UTII to the simplified tax system, you need to make sure that the procedure can be performed by the entrepreneur. This right has:

• firms and individual entrepreneurs who worked on UTII, but decided to engage in another type of activity for which it is impossible to use UTII, so they are switching to the simplified tax system;
• enterprises whose obligation to pay UTII ceases, as appropriate adjustments are made to the legislation of the region, therefore, work under this tax regime is prohibited in a particular city;
• firms that, during work, violate the requirements for UTII payers, so entrepreneurs are forced to choose another system, and the simplified tax system is considered the most relevant choice.

The transition procedure must be carried out exclusively with notification of the tax service. For this, two forms for the transition from UTII to the simplified tax system are used, since initially it is necessary to deregister for imputed tax, and then register as a payer under the simplified system.

What documents are required?

Before switching from UTII to the simplified tax system, it is necessary to prepare certain documentation for this process. To complete the procedure, the following list of papers is required:

• an application for deregistration of an individual entrepreneur or company as a UTII payer, and the process must be completed within 5 days after the termination of work under this regime;
• notification of the transition to the simplified tax system, drawn up in a special form enshrined in legislation.

Documents can be personally handed over to the tax inspector when visiting the branch of the Federal Tax Service, and they can also be sent to the institution electronically. A sample notice of deregistration of a businessman as a UTII payer can be studied below.

Differences between the USN and UTII

When switching to any mode, the entrepreneur must carefully evaluate all its features. The nuances or UTII include:

• when applying UTII, a tax on imputed income is paid, which depends on the chosen line of business;
• the imputed system is not accepted in many regions of the country;
• to use UTII, it is necessary to work only in strictly limited areas of activity;
• when using the simplified tax system, you can choose two methods for calculating the tax, since 6% of the total income or 15% of the profit can be charged, for which you have to calculate the difference between income and expenses;
• only when switching from UTII to the simplified tax system is it allowed to perform the procedure in the middle of the year;
• Required documents to the Federal Tax Service must be transferred within 5 days after the change in the features of the entrepreneur's work.

The procedure for switching from UTII to the simplified tax system is fixed at the legislative level, therefore, if the head of the company or individual entrepreneur violates this procedure, the entrepreneur may be held liable or automatically transferred to the OSNO, from which it will be possible to leave only from the beginning of next year.

Rules for calculating tax under the simplified regime

It is important to understand not only how to switch from UTII to the simplified tax system, but also what difficulties you will face during the calculation of the tax under the new regime. The main features include:

• under the simplified tax system, it is important to maintain KUDiR in order to take into account all expenses and income from activities;
• if during the transition the entrepreneur has a receivable, then it should not be taken into account when calculating the single tax;
• the costs that had to be incurred even when using UTII cannot reduce the tax base under the simplified regime.

A sample application for the transition to the simplified tax system can be viewed below.

Terms and order of transition

Many entrepreneurs, for various reasons, are forced to switch from imputed income to the simplified tax system. Applications and notifications for the transition from UTII can be submitted at any time, so this does not require waiting for the start of the new year.

Notice of the removal of the entrepreneur from imputed income must be submitted within 5 days after the change in working conditions. Application for the use of the simplified system must be submitted within 30 consecutive days.

Entrepreneurs should be well versed in when it is possible to switch from UTII to the simplified tax system, so as not to violate tax laws with their rash actions.

Nuances when combining

Some entrepreneurs work in several areas of activity at once. It is even allowed to work LLC on UTII. in this case, it is carried out in the same way as by private entrepreneurs.

If the company operates in several types of activities, then it is allowed to combine several modes. The procedure is allowed both for individual entrepreneurs and for different organizations. But for this you need to be well versed in the rules of separate accounting. Difficulties usually arise when using a simplified system, when 15% is charged on profits. In this case, it is difficult to determine which expenses are attributed to the imputed tax and which are included in the simplified regime.

Rules for reporting when combining

For each system, declarations are submitted to the Federal Tax Service separately within the time limits established by law.

According to the imputed regime, it is required to pay tax on a quarterly basis, and a declaration is submitted every three months.

Under the simplified regime, quarterly advance payments are transferred. Declarations are submitted to the Federal Tax Service only once a year.

Is backtracking allowed?

The conditions for the transition from UTII to the simplified tax system are considered quite simple, but often entrepreneurs think about the reverse transition. The procedure can be performed subject to the following rules:

• The transition to imputed tax is allowed only from the beginning of the next calendar year. In this case, the correct deadlines must be observed. Until January 15 of the next year, it is necessary to send a notice of refusal to use the simplified system during operation to the Federal Tax Service department. Within the next 5 days, a notification of the use of UTII must be sent.
• If a company loses the right to use the simplified tax system in the middle of the year, then it will not be able to switch to an imputed tax. As soon as the right is lost, the taxpayer is obliged to notify the tax office. After that, it is automatically transferred to OSNO. This regime will have to work until the end of this year.

Before the direct transition, the entrepreneur must understand well what the simplified tax system is, so as not to encounter various difficulties during work. This is due to the fact that the reverse transition is possible only from the beginning of the new year.

What difficulties arise?

The simplified tax system for individual entrepreneurs without employees is perfect choice, since it is possible to reduce the taxable base by the amount of insurance premiums. If the entrepreneur has hired specialists, then the base can be reduced only by 50% of the contributions paid.

When switching to the simplified tax system from an imputed tax, some difficulties may arise. These include:

• accounting becomes more complicated, and this especially applies to the situation when the “Income minus expenses” system is selected;
• it is important to figure out how to report for a month, part of which the entrepreneur works on imputed income, and a simplified system is applied on the remaining days;
• different restrictions apply to individual entrepreneurs and firms using the simplified regime, therefore, before moving directly, you should make sure that it is allowed to use the simplified tax system for the selected area of ​​work.

Practice shows that tax officials often conduct unscheduled inspections of entrepreneurs who regularly change tax regimes or combine several systems at the same time. Therefore, it is important to initially understand what the USN and UTII are, how the transition between these modes is carried out, and also how to properly keep records for each system.

Advantages of the transition

The transition from an imputed tax to a simplified system has many advantages for entrepreneurs. These include:

• on the simplified tax system, as well as on UTII, it is not required to pay personal income tax, VAT or other types of taxes, although there are exceptions when paying property tax, since if an object for which the cadastral value is calculated is used in business, then tax will have to be paid for it annually ;
• "simplifiers" are required to transfer 20% to the Pension Fund in the form of insurance premiums, and not 30%, which is considered an undoubted advantage, since the financial burden is significantly reduced;
• businessmen independently choose the subject of taxation, represented by income or profit, and this choice determines what rate will be applied to calculate the exact amount of tax;
• the cash limit has been canceled for entrepreneurs on the simplified tax system, and they can also enjoy various privileges in relation to ongoing operations, therefore, at the end of the working day, any amount of cash can be in the cash register;
• no maintenance required accounting;
• on a simplified system, you need to submit only one declaration per year, but when using an imputed tax, you have to draw up 4 declarations per year, since they are submitted to the Federal Tax Service quarterly;
• it is allowed to combine the simplified tax system with other taxation systems, which allows you to significantly save money on taxes;
• regional authorities can significantly reduce the simplified tax rate, and often to support small businesses it is 0%.

Although UTII and STS are similar taxation systems, the use of each regime has certain advantages. Often, entrepreneurs do not know what profit they will receive, so it is advisable to work on the simplified tax system. Submission of notifications for the transition from UTII to the simplified tax system must be carried out in deadlines, otherwise the entrepreneur will be forcibly transferred to OSNO.

Cons of the transition

Refusal from UTII in favor has some disadvantages. These include:

• not all individual entrepreneurs and firms can use the simplified tax system, since some restrictions are taken into account related to the amount of annual revenue and the number of employees;
• if at least one requirement for the use of this system is violated already in the process of work, then the entrepreneur will automatically be transferred to OSNO;
• not all company expenses can be accepted to reduce the tax base;
• accounting becomes more complicated, since if a system is chosen that charges 15% of the profit, then all expenses will have to be correctly taken into account, which must be documented and justified;
• if for various reasons the right to apply the simplified tax system is lost, then it will be possible to switch to this regime again only after a year.

Therefore, before filing a notice and application, you should make sure that such a transition is appropriate.

Arbitrage practice

Often the transition procedure is carried out by entrepreneurs with numerous violations. different requirements. Under such conditions, businessmen are forcibly transferred to OSNO. They can challenge such a decision of the tax service in court.

Practice shows that most often judges take the side of tax inspectors. But there are precedents when the decision was made in the direction of the taxpayer. In any case, when switching to a new tax regime, entrepreneurs must take into account the rules for implementing this process. Otherwise, you will face unpleasant tax consequences.

Conclusion

UTII and STS are simplified special regimes that allow you to pay only one tax to the budget. They have many differences, so it often becomes necessary to switch from an imputed tax to a simplified system. The procedure can be performed at any time.

The transition must be official, so it is necessary to notify tax officials about it. To do this, a notice of deregistration as a UTII payer is sent in a timely manner, as well as an application for switching to a simplified regime.

UTII and STS are fundamentally different taxation schemes, each of them can be more profitable under certain circumstances, so there is nothing unusual in the desire to switch from one tax to another. Among other things, the simplified tax system exempts individual entrepreneurs from the need to pay VAT and personal income tax, and legal entities- from VAT and income tax. The rejection of UTII may also be due to the fact that it exists in the Russian Federation only until January 1, 2018, so it is better to be puzzled by the transition in advance.

How to switch from UTII to USN?

First, you should make sure that all the conditions are met that allow the organization to work on the simplified tax system. There may be several main obstacles to this. First, the wrong kind of activity. Cannot switch to USN:

Insurance organizations;

pawnshops;

Notaries and lawyers in private practice.

An incomplete list is given, a complete list of restrictions is regulated by Article 346.12 of the Tax Code.

Secondly, income over 60 million rubles for the last calendar year, the cost of fixed assets over 100 million rubles and the number of employees over 100 people may become obstacles to working with the simplified tax system.

If all the conditions for the transition to "simplified" are met, you can proceed to registration.

Procedure

From now on, it is impossible to switch to "simplified". The transition is only possible from the beginning of the next calendar year. Notification of the transition in the form No. 26.2-1 in tax office must be submitted in advance in the prescribed form. This can be done directly at the inspectorate or sent by mail with a valuable letter with a list of attachments. You can also transfer documents through a representative, if you have a power of attorney, or send them by e-mail, certifying with an electronic digital signature. The procedure is done unilaterally, the inspection does not provide any notifications and response documents.

After sending the notification, from January 1 of the next year, the organization or individual entrepreneur will pay taxes already on the simplified tax system.

After sending a notification about the transition of the organization to the simplified tax system, you need to submit a tax application to deregister it as a UTII payer. This, of course, should not be done immediately, but at the time of registration by the payer of the simplified tax system. The law regulates the deadline for filing an application for deregistration of five days. Since the transition to the simplified tax system is carried out from January 1, the application must be submitted before the 5th.

How to switch from UTII to USN in the middle of the year?

As already mentioned, the transition to the “simplification” is carried out only from the beginning of next year. It is possible to prematurely switch to the simplified tax system only in a forced manner. The circumstances that will allow you to switch from UTII to the simplified tax system may be as follows:

Violation of restrictions on work on UTII. For example, if the number of cars in the taxi fleet exceeded 20, more employees were hired than are regulated by law for UTII, and so on;

The fact of entrepreneurial activity under a simple partnership agreement or trust management of property;

Cancellation of this type of activity as permissible for conducting according to UTII.

To carry out the transition procedure in the current month, if there is a reason, you need to:

Submit an application for deregistration of the organization as a UTII payer;

Submit a notification of the transition to the "Uroshchenka" within 30 calendar days from the date of termination of activities on UTII.

In the process of work, businessmen may decide that instead of UTII, it is better to work on the simplified tax system. Or it may happen that the right to use this special regime simply disappears, and you need to switch to another one. Let's talk about the transition from UTII to the simplified tax system in 2018 in both cases.

You can voluntarily change the imputation to a simplified one only from January 1 of the next year. To do this, you need to submit to the IFTS:

1. notification of the transition to a simplified taxation system (form 26.2-1) - until December 31 of the current year;

2. an application for deregistration of an organization as an imputed tax payer (in the form of UTII-3 for LLC, UTII-4 for individual entrepreneurs), - within the first 5 working days of January of the next year.

In the middle of the year, you can switch to the simplified tax system only if:

1. the imputed business is terminated and another one begins;

2. the municipality has excluded the type of activity from those allowed for the application of this regime;

In these cases, the same package of documents is drawn up, but at different times:

1. notification of the transition to a simplified system - 30 calendar days from the date of termination of the obligation to pay UTII;

2. an application for deregistration as an imputed tax payer - within the first 5 working days after the termination of activities;

If an organization or individual entrepreneur has already worked on a simplified system for other types of activities, then when the maximum thresholds are exceeded, it happens automatically, notifications do not need to be submitted. But you still need to deregister as an imputed tax payer.

As soon as you switch to a new mode, take on arms.

We change the simplified tax system to UTII

You can return to vmenenka, but not at any time. It is impossible to switch to UTII from the simplified tax system from the middle of the year, this can only be done from the beginning of next year.

The procedure is as follows: a form is filled out on registration as a UTII payer (UTII-1 for LLC, UTII-2 for individual entrepreneurs) - within the first 5 working days of January of the next year. It is submitted to the tax office where it is planned to conduct business. After 5 days, the tax authority issues a notification confirming the right to work in the UTII mode in the form 1-3-ACCOUNTING for LLC and 2-3-ACCOUNTING for individual entrepreneurs.

But whether to submit a notice of refusal to use simplified taxation is a question worth considering. It will not hurt to have one more regime in reserve, even if only imputed activity is being carried out now. If within a year you start new business, which does not fall under imputed activity, then you will have to pay taxes and report on OSNO until the end of the year, and this is far from always profitable and expedient.

Why is there a new business, even a single operation that does not fall under imputation will be regarded as an activity on the OSNO with all the ensuing responsibilities, including a VAT return. But if you took care in advance and remained in parallel on the simplified tax system, then any other operations will be counted as a simplified business, and this is much easier.

It makes sense to refuse simplified taxation if, in parallel, you want to conduct business on OSNO. Then, until January 15, a notice of refusal to use the special regime is submitted to the IFTS.

You will find the current forms of documents on changing the taxation system in the "Forms" section of the online accounting. Documents can be filled out and sent to the tax office directly from your personal account.

Allows you to keep records without an accountant, even for those who do not know anything about accounting. The system automatically calculates taxes and contributions, generates KUDiR and fills in any reports, and integration with banks allows you to pay off obligations in a matter of seconds. Our service is a reliable assistant in doing business!