Combination of USN and UTII c. Conditions for combining the USN and UTII for individual entrepreneurs and LLCs: distribution of insurance premiums, accounting for income and expenses. Distribution of income when combining USN and UTII

UTII and simplified tax system - combining these systems will require the business owner to pay great attention to the nuances of tax accounting. These are special modes that have unique advantages. The question is how to put these advantages into practice in their entirety through the simultaneous use of two systems or an effective transition from one to the other.

Is it possible to apply UTII and simplified tax system at the same time?

It is possible, but only on the condition that:

UTII is used for some types of activities, and the simplified tax system for others. An exception is if the activity is carried out in different municipalities (letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-11-11/9389). If a certain type of business was started using the simplified tax system in one municipality, then it can be started using imputation in another city (if necessary, “exchange” tax systems between cities).
The total staff of the taxpayer does not exceed 100 people in both special regimes (subclause 15, clause 3 and clause 4, article 346.12 of the Tax Code of the Russian Federation).
The residual value of all fixed assets does not exceed 150 million rubles. (Subclause 16, Clause 3 and Clause 4, Article 346.12 of the Tax Code of the Russian Federation).
There are no grounds for terminating activities under the simplified tax system or UTII by force of law.

It may turn out that there will be no opportunities for combining UTII and simplified taxation system due to the fact that, according to some criteria, the enterprise fits one regime, but is incompatible with another.

Thus, a situation is possible in which the company’s revenue exceeds the established limit for using the simplified tax system, while UTII can be applied (since revenue does not matter for such a tax).

In an organization where work is carried out according to the simplified tax system and UTII simultaneously, separate accounting for the two tax systems is ensured, as enshrined in the accounting policy. An individual entrepreneur has the right not to keep accounting, subject to separate accounting of income, expenses and other physical indicators necessary for calculating taxes.

In this case, the following can be distributed among accounting registers:

income and expenses;
insurance premiums.

The timing of payment of both taxes (advances) and the procedure for submitting reports for each of them will be different.

Let's consider the procedure for organizing separate accounting.

Maintaining separate accounting when combining UTII and simplified tax system: nuances

Separate accounting when combining UTII and simplified tax system must be enshrined in the accounting policy of the organization, and individual entrepreneurs must be observed in fact. This accounting format assumes:

Separation of income and expense accounting

As we already know, with UTII the magnitude of both does not matter. However, the revenue received through imputation, as well as expenses, should not be mixed with those generated under the simplified tax system, since the volume of revenue received from activities under the simplified tax system must be monitored for exceeding the limit of 150 million rubles established for this special regime . If, when combining UTII and the simplified tax system in the accounting policy, it is problematic to consolidate the procedure for identifying expenses, they should be calculated monthly in proportion to the income actually received in each taxation system (clause 8 of article 346.18 of the Tax Code of the Russian Federation).

Separation of accounting for insurance premiums

With a simplified tax system of 15%, the transferred contributions are included in expenses when calculating the tax base. With a simplified tax system of 6%, the calculated tax is reduced on them - as in the case of UTII, but not more than 50%. A common principle for the distribution of insurance premiums is a focus on the company’s staff structure. Contributions to the salaries of employees for “imputed” types of activities are taken into account when calculating UTII, contributions to salaries for “simplified” types of activities - when calculating the simplified tax system.

An individual entrepreneur without hired employees has the right to reduce the amount of one of the taxes (USN 6% or UTII) by the entire amount of insurance contributions transferred to the budget, up to 100%.

Separation of tax payment procedures (advance payments)

Under the simplified tax system, the reporting period is 1 quarter, half a year, 9 months. Tax year. For UTII, reporting and tax periods are 1st, 2nd, 3rd and 4th quarters.

The procedure for calculating tax payable under the simplified tax system and UTII - taking into account contributions and expenses - will also differ significantly.

Don't know your rights?

In the event of a transition from the simplified tax system to UTII (and vice versa) and in the event of a change in the types of activities for each of the taxes, significant adjustments to the current accounting policies may be required.

If you have to choose, which is more profitable?

If, due to the impossibility of combining UTII and the simplified tax system for one type of activity, a taxpayer has to choose between special regimes, the arguments in favor of UTII will be:

Payment of a fixed tax at any turnover.
The opportunity until July 2018 (in some cases - until July 2019) not to incur the costs of equipping quite expensive online cash registers.

In turn, a simplification:

It is characterized by an extremely simple tax reporting structure (it is enough to submit a declaration once a year).
Allows you to reduce the tax base for expenses - with a 15% scheme.
Does not involve payment of tax in the absence of activity.

Advantages common to both taxation systems:

no need to pay income tax (personal income tax for individual entrepreneurs), VAT, property tax;
the ability to reduce the calculated tax on insurance premiums (with UTII - in all cases, with the simplified tax system - according to the 6% scheme).

Thus, the answer to the question of which is more profitable - the simplified tax system or the UTII may not always be unambiguous.

The main argument in favor of choosing UTII is the presence of large turnover, which would be accompanied by the calculation of a significantly higher tax when working on the simplified tax system or special tax system. The main argument in favor of the simplified tax system is the incomparably lower tax in comparison with the special tax system (potentially lower than on UTII at low and medium turnover).

Transition from simplified tax system to UTII and vice versa: nuances

If a business entity, being on a simplified basis, decides to choose UTII for the same type of activity, it needs to send to the Federal Tax Service an application for registration under UTII in the form UTII-1 (used by legal entities) or UTII-2 (used by individual entrepreneurs).

The application indicates the types of activities (indicating the addresses of taxable objects that form physical indicators) for which the business entity wishes to pay UTII.

The transition from the simplified tax system to the UTII for the corresponding types of activities is possible only from January 1 of the year when the application under consideration was submitted (clause 3 of article 346.13 of the Tax Code of the Russian Federation). Therefore, on the title page of the application, in the column “Start date of UTII application”, you should indicate January 1 of the year of the transition, and the application itself should be submitted to the Federal Tax Service within the first 5 working days of January.

To return from UTII to the simplified tax system for the corresponding type of activity, you must send the following to the Federal Tax Service within 5 days after stopping work on the imputation:

form UTII-3 (used by legal entities) or UTII-4 (used by individual entrepreneurs);
application in form No. 26.2-1 about the transition to the simplified tax system.

In this case, in the UTII-3 or UTII-4 form the following is indicated on the title page:

code 2 - if it is decided that the enterprise will be transferred to the simplified tax system for all types of activities;
code 4 - if it is decided that the enterprise will be transferred to the simplified tax system only for certain types of activities.

Returning to the simplified tax system when choosing code 2 is possible from January 1 of the next year (clause 1 of article 346.28 of the Tax Code of the Russian Federation). When deregistering certain types of activities under UTII with code 4, you can begin to calculate tax according to the simplified tax system from the beginning of the month in which an application for deregistration under UTII was submitted to the Federal Tax Service (clause 2 of Article 346.13 of the Tax Code of the Russian Federation).

Combining the simplified tax system and UTII is possible, but only for different types of activities (in the same municipality) and subject to separate accounting of income and costs for each taxation system. The transition from the simplified tax system to UTII for the same type of business is possible from January 1 of the next year, and a return - from January 1 of the next year if the UTII is completely waived, or immediately if it is partial.

STS and UTII are two special regimes intended for small businesses. Usually one of them is used - the one that is more suitable for a specific business and for which tax costs are lower.

However? When there are several types of activities, the question arises whether these two modes can be combined.

Article 346.12 (clause 4) of the Tax Code of the Russian Federation reflects all the conditions for such combined taxation:

You carry out two or more types of activities;
In total, you have less than 100 employees for all types of these activities;
Your annual revenue is less than 150 million rubles. (if income exceeds this amount, the right to apply the simplified tax system is lost);
The cost of fixed assets on the balance sheet is less than 150 million rubles;
If you are an LLC, then your capital should not have a share of other organizations exceeding 25%;
Your organization should also not have any branches.

Let's look at this with examples.

Example 1. Combining the simplified tax system and UTII is impossible

You are an individual entrepreneur.

You have only one area of activity - providing veterinary services at the client’s home (when registering with the tax office, you indicated only one business activity code). Besides you, there are six people working: two dispatchers and 4 veterinarians who go on calls.

Your annual revenue is 8 million rubles. Annual costs (for veterinary medications, special devices, salaries, social contributions, gasoline/travel passes, etc.) – 3 million rubles.

Profit 5 million rubles. (8 million rubles – 3 million rubles = 5 million rubles).

You can choose either UTII, or simplified tax system-6%, or simplified tax system-15%:

NB = 7 (number of your employees with you) * 7500 rub. (basic income per person, according to the Tax Code of the Russian Federation)*1,915 (deflator coefficient on2019 year)*0.47 (adjustment factor - different for each region and type of activity)*12 (number of months of work) =567 032 rub.

The amount of tax on UTII is equal to N UTII:

N UTII = 567,032*15% = 85,055 rubles.

b) The tax amount according to the simplified tax system-6% is equal to:

8,000 thousand rubles. (annual revenue)*6% = 480 thousand rubles.

c) Amount of tax according to the simplified tax system - 15%:

5,000 thousand rubles. (profit)* 15% = 750 thousand rubles.

The least amount of tax needs to be paid under UTII, so it’s worth choosing this mode.

Example 2. Combining the simplified tax system and UTII is possible

You are an individual entrepreneur and operate in two directions (when registering with the tax office, you have two types of activity indicated according to OKVED):

Retail trade (food store with a sales floor area of 100 sq. m, number of employees 14 people, fixed assets worth 10 million rubles; turnover (revenue) 22 million rubles, total costs 13 million rubles)
Production of bakery products on the territory of the store (number of employees 5 people, fixed assets in the amount of 3 million rubles; revenue 6 million rubles, total costs 4.5 million rubles).

Let's calculate the aggregate characteristics important for choosing a taxation system:

The total number of employees in two types of activities is 20 people (less than 100 people).
Retail area 100 sq. m (less than 150 sq. m).
The total cost of fixed assets is 13 million rubles. (less than 150 million rubles).
Total revenue – 28 million rubles. (less than 150 million rubles).

The aggregate data shows that you have the right to apply special taxation regimes - simplified tax system, UTII.

There can be two options: first, you can use the simplified tax system for both trade and production; second, you can use the simplified tax system for production and UTII for retail trade.

The table shows calculations for different taxation systems for these two types of business (for individual entrepreneurs) in thousand rubles.

Tax system	Amount of tax in different taxation systems, thousand rubles.
Tax system	UTII	USN-6%	USN-15%
Retail trade-USN	—	22 000*0,06 = 1320	(22000-13000)*0,15 = 1350
Retail trade-UTII (insurance contributions are not taken into account)	*0,15 = 620	—
Production of bakery products-USN	—	6 000*0,06 = 360	(6 000 – 4 500)*0,15 = 225

Note: if you are an individual entrepreneur without employees and are on the simplified tax system-6%, then you can deduct from the annual tax amount 36 238 rub. – insurance premiums for yourself. If you are an individual entrepreneur on UTII, then feel free to reduce the tax by 50% due to the amount of contributions for yourself and for your employees.

From the table we see that if you apply only one simplified tax system regime, the amount of taxes you pay for both businesses will be 1,575 rubles, subject to the application of the “Income minus expenses” mode and 1,680 rubles. – if you use the simplified tax system “Income”.

If you use UTII for trade, and for the production of bakery products the simplified tax system is 15%, then you will have to pay only 845 rubles. And you will save 730 rubles (1,575 – 845) on taxes.

The advantages of the simplified tax system are that tax authorities rarely carry out audits of enterprises using this type of taxation.

What to consider when combining

In this section we will look at what features the combined mode has and how to use it.

To combine these tax systems, you should inform your tax office. If or, you need to choose the simplified tax system, and then send the tax authorities a statement that you are switching to UTII for certain types of business.

In your work you will have to take into account the following features of combined accounting:

With the simplified tax system, accounting for all income and expenses is important, with UTII it is not;
Separate submission of declarations: once a year for the simplified tax system and once a quarter for UTII;
Mandatory accounting for LLCs: simplified for UTII and complete for the simplified tax system;
Clearly distribute personnel and property according to two modes (in accounting for LLCs, in tax accounting for individual entrepreneurs);
Distribute other expenses (for utilities, accountant services, insurance premiums) using the proportional method (the more income is received for the type of activity, the more expenses are attributed to this income)
The tax base under the simplified tax system is calculated on an accrual basis; for UTII - quarterly.

The disadvantages of the combined taxation system include the complication of document flow and the maintenance of separate accounting. However, the cost of a specialist accountant is significantly less than the benefits you receive from the “combined” accountant.

In the example discussed above, the accountant is included in the staff, so there will be no additional costs for accounting.

However, if you operate with several employees and decide to keep separate records, then at first you can hire a third-party accountant under a contract. The costs for this will be from 20 thousand per month (depending on the size of the business).

You should take accounting very seriously, since errors and inaccuracies in your entries will be perceived by tax authorities as an attempt to evade your tax debt. And this will lead to large fines and penalties that will erase the tax benefit you received.

Availability of employees and tax amount when combined

You can run it yourself or by hiring employees. If you have more than one type of activity, then the second option is preferable.

On the one hand, employees increase your costs, but on the other hand, they bring profits that are orders of magnitude higher than your costs. In addition, employers have benefits when paying taxes. They can make tax deductions for the amount of insurance premiums for their employees, and for individual entrepreneurs - for the insurance premiums they paid for themselves.

Let's consider three options.

Individual entrepreneur without employees.

You have two businesses: you provide veterinary services privately (using UTII) and you are engaged in the production of special products. devices for animals (USN). You pay insurance premiums only for yourself.

You can reduce the calculated amount of tax under UTII and the simplified tax system by 100% of the amount of insurance premiums, distributing them in proportion to the revenue received from each type of business.

You also provide veterinary services and produce special equipment, but you have employees helping you with this. You pay insurance premiums both for them and for yourself. What about insurance premiums?

In this case, you must determine the scope of employment of your employees. If they are employed in two businesses, then contributions for employees reduce the tax base for the type of business in which they are directly involved, and contributions of individual entrepreneurs “for themselves” are divided in proportion to revenue.

Just remember that an individual entrepreneur can reduce tax through contributions by a maximum of 50%.

LLC with employees.

By type of activity using the simplified tax system, you can reduce tax by 50% and UTII by 50% due to contributions for employees.

In conclusion, I would like to wish all entrepreneurs to find their own, most favorable taxation regime, and not to be afraid of combined taxation.

The Tax Code of the Russian Federation provides for several tax regimes for taxpayers: main () and special regimes designed to reduce the tax burden on certain types of activities or for certain categories of businessmen. Such special tax regimes include,.

To apply any of these regimes, a company or entrepreneur must meet certain criteria. For example, the simplified tax system cannot be used in banking, and Chapter 26.3 of the Tax Code of the Russian Federation contains a closed list of services, the provision of which can be transferred to the payment of imputed income. UTII, in addition, is not valid in all regions of the country - for example, in Moscow it has been abolished.

Different tax regimes can be combined. Let’s assume that an enterprise operating under the simplified tax system produces bread and sweet buns in its bakery, and sells them in a company store under the UTII regime. The main reason why taxpayers choose a combination of regimes is to reduce tax deductions.

Separate accounting when combining simplified tax system and UTII

The legislation allows the combination of tax regimes for both individual entrepreneurs and legal entities. However, the taxpayer is obliged in this case to keep separate records of income and expenses under different tax regimes (clause 8 of Article 346.18 of the Tax Code of the Russian Federation). This is due to the fact that the mechanisms for calculating and collecting taxes on the simplified tax system and UTII are different.

How to distribute expenses when combining simplified taxation system and UTII? On the simplified tax system, a company must take into account income (or income and expenses - if the tax is calculated on the difference between income and expenses). When calculating UTII, the accountant focuses on the imputed income of the business - that is, the income that, according to officials, the taxpayer can receive on UTII during the tax period (the tax amount is adjusted by deflator coefficients that take into account inflation and regional characteristics of doing business).

Please note: The procedure for distributing expenses and income when combining the simplified tax system and UTII according to the principle of separate accounting must be indicated in the taxpayer.

Distribution of income when combining simplified tax system and UTII

For the simplified tax system, the income received directly affects the amount of tax, but for UTII, only imputed income is taken into account, which is not tied to the company’s performance. In practice, it is easy to determine under which special regime the income was received. Returning to our example with a bakery: a transaction with a wholesale legal entity or individual entrepreneur is income under the simplified tax system, and retail trade in a store is income under UTII. For convenience, income in accounting policies and further accounting can be called as follows:

income from the simplified tax system;
income from UTII.

It is better to count them on separate accounting accounts or registers: despite the fact that the obligation to keep records for UTII payers is not established, the organization is obliged to ensure separate accounting of income transactions.

Distribution of expenses when combining UTII and simplified tax system

Expenses when combining two tax regimes are more complicated. Let's return to the bakery example - if by raw materials or goods it can be clearly determined that flour was purchased for production on the simplified tax system, and lemonade was purchased for sale in a store (ENDV), then with other expenses it is not so simple. If the store is located in the same area as the production facility, then how to distribute costs when combining the simplified tax system and UTII for utilities or premises security? And how to calculate the salary of administrative employees who are simultaneously engaged in activities on UTII and in production on the simplified tax system?

The legislation requires that expenses that relate simultaneously to different types of activities be distributed in accordance with the share of income the tax regime brings to the total turnover of the enterprise. When calculating the proportion, the total income includes all income of the company, except for those specified in Art. 251 Tax Code of the Russian Federation.

So, if a company receives 1 million rubles of income per month from the simplified tax system, and 500 thousand rubles from UTII, then the total income is one and a half million rubles. Then the share of the simplified tax system in total income will be 67%, and the share of UTII will be 33%. If a company pays 100 thousand rubles per month for utilities for the entire production territory of the company, then the accountant will accept 67% of 100 thousand as expenses under the simplified tax system - that is, 67 thousand rubles. And the remaining 33 thousand rubles will be included in the expenses for UTII.

Another difficulty related to the costs of employees in the separate accounting of the simplified tax system and UTII is insurance premiums for employees. On the simplified tax system, income minus expenses, contributions are included in the company’s expenses. The simplified tax system Income and UTII regimes allow you to reduce the imputed tax on insurance premiums for employees - but not by more than half. Insurance premiums for employees involved in both the simplified tax system and UTII are also distributed in proportion to income.

An example of the distribution of insurance premiums when combining UTII and simplified tax system

Let’s assume that the bakery from the previous example spends 150 thousand rubles a month on administration salaries. Then the simplified tax system accounts for 100,500 rubles, and the UTII accounts for 49,500 rubles. The company pays insurance premiums for both the simplified tax system and UTII in the amount of 30% of the accrued salary. This means that the cost of employee insurance is 50 thousand rubles. Of these, 33,500 rubles (67%) are costs under the simplified tax system, and 16,500 rubles are costs under UTII.

If a company is on the simplified tax system (USN) Income minus expenses, then it simply includes 33,500 rubles in expenses and reflects it in the KUDIR on the simplified tax system, along with insurance premiums for employees employed only on the simplified tax system. If the taxation regime is simplified tax system Income, then the company can reduce the simplified tax for the year by insurance premiums both for employees working only under the simplified tax system and for administrative personnel - but no more than 50%. A similar rule applies to calculating imputed tax.

Thus, the combination of the simplified tax system and UTII using the example of calculations with hired employees shows that it is necessary to very carefully separately calculate all expenses for employees on the simplified tax system, separately for those who work for UTII and separately for those who are involved in activities in both modes.

Combining the taxation regimes of the simplified tax system and UTII for individual entrepreneurs

Combining UTII and simplified tax system for an individual entrepreneur is even more difficult, since an individual entrepreneur must not only pay contributions for employees, if he has them, but also transfer a certain amount to the Pension Fund and the Compulsory Medical Insurance Fund for himself.

The combination of the simplified tax system and UTII for individual entrepreneurs without employees follows the same rules as those established for legal entities: the entrepreneur must keep separate records, and for simplified activities - also KUDiR. Expenses are also prorated. All that remains is to figure out how to distribute fixed payments when combining the simplified tax system and UTII?

If an individual entrepreneur does not have employees, then he can deduct fixed insurance premiums both under a single tax and under a simplified tax in full amount.

Insurance premiums in the form of 1% of income over 300 thousand rubles also reduce the calculated tax on both UTII and the simplified tax system (letter of the Ministry of Finance dated December 7, 2015 No. 03-11-09/71357). In this case, income from each type of activity and 1% for it must be counted separately.

The reduction in tax on contributions when combining the simplified tax system and UTII for individual entrepreneurs with employees is as follows:

on UTII and simplified tax system Income, the entrepreneur takes into account the reduction of insurance premiums for employees and for himself within the framework of 50% of the amount of the imputed tax;
on the simplified tax system Income minus expenses, contributions for employees and contributions for the individual entrepreneur himself are expenses of the entrepreneur - they do not reduce the amount of tax itself, but are included in expenses when calculating the taxable base.

Separate accounting when combining tax regimes is difficult even for experienced accountants, not to mention non-specialists. And fines for errors in accounting have almost doubled since April 2016: the minimum amount of punishment is 5,000 rubles (letter of the Ministry of Finance dated 04/07/16 No. IS-accounting-1, law dated March 30, 2016 No. 77-FZ, Art. 15.11 Code of Administrative Offences).

Don't risk your money - order our free consultation. Experienced accountants and specialized specialists from 1C:BO are ready to help you understand tax legislation and take care of proper accounting.

Some organizations and individual entrepreneurs that have switched to UTII continue to carry out those types of activities that are not subject to this tax, but are based on a different taxation system. Most often it is the simplified tax system. Combining the simplified tax system and UTII requires knowledge of some nuances both for the correct preparation of documentation and for the correct payment of taxes.

Why combine

OSNO applies to all entrepreneurs, as well as to all types of activities that are not included in the lists of those to which a special tax regime can be applied.

Most often, the simplified tax system and UTII are combined when one of the modes is selected, but the second cannot fall under it.

They combine mainly in order to reduce the amount of taxes paid to the budget, since for some entrepreneurs OSNO is sometimes unaffordable. But if all the requirements of special regimes are met, then why not take the opportunity to reduce taxes on your own expenses.

For example, an entrepreneur bakes bakery products. He does this according to the simplified tax system. Previously, he sold his products in an educational institution. Later I was able to rent a small retail outlet for myself.

While the product was being sold in an educational institution, this entrepreneur did not have much choice, and had to pay taxes according to OSNO. But when he opened his own store, the area of which is within the UTII regime, he had the opportunity to switch to this type of taxation and thus reduce his tax.

But, combining the simplified tax system and UTII, this entrepreneur will definitely face some questions at first.

Organization of separate accounting

The legislation does not prohibit combining regimes either for legal entities or individual entrepreneurs. But in this case it obliges them to carry out separate accounting of income received on the basis of different types of activities carried out, as well as the amounts of expenses spent on their organization.

For an objective distribution of income received, all amounts received as a result of the sale of services or products that are used under the simplified tax system should be recorded in one book, and those located on the UTII basis in another. This is exactly how separate accounting of UTII and simplified tax system is carried out.

Non-operating income is often difficult to unambiguously attribute to one of the types, and since the activities subject to UTII are strictly limited in nature, it is advisable to attribute them entirely to those that relate to the simplified tax system. Especially in cases where doubts arise and you are not 100% sure.

For example, the organization received a total of 700 thousand rubles in income from its activities.

At the same time, activities under the simplified tax system brought in income of 460 thousand, and activities under UTII - 240 thousand. How to determine the share of income?

460 thousand/700 thousand=0.66,

this means that for UTII it will be 1-0.66=0.34

It is in this ratio that the organization’s income and expenses should be distributed, keeping records of both types of activities.

Watch also the video about separate accounting of UTII and simplified tax system:

What to do with expenses

Expenses in the case when the simplified tax system and UTII are simultaneously applied by the object of business activity and when they cannot be clearly attributed to one of the types of activity are distributed according to the shares of income that we determined above.

Since these two tax systems have different tax periods, expenses are calculated for each month separately and then added up within the tax period.

Using the example above, let's look at how to distribute expenses. The total amount of monthly expenses for both systems is 60 thousand, that is, this is the amount of those expenses that cannot be clearly attributed to one of the types of activities. In this case:

The expense according to the simplified tax system will be 60 thousand*0.66=39,600
The UTII expense will be 60 thousand*0.34=20,400

This is exactly how you should distribute expenses in controversial situations. This method is legally justified, since the Tax Code advises to distribute expenses using the income ratio of the amounts.

Combining UTII and simplified tax system for individual entrepreneurs is a rather complicated process, since the individual entrepreneur also makes mandatory payments to funds, as well as to employees, if any.

In the case when an individual entrepreneur does not have employees, he can deduct payments from funds from taxes legally. And this can be done both according to the simplified tax system and UTII.

Thus, it is quite possible to combine UTII and simplified tax system. At the same time, it remains very important to correctly maintain separate accounting and determine the ratio of income and expenses to one of the types of activities, since the tax calculation, accordingly, will be carried out separately.

Russian federal legislation allows individual entrepreneurs and commercial companies to simultaneously apply taxation systems such as the simplified tax system and UTII. At the same time, business entities must comply with certain conditions, otherwise they will have to work under other tax regimes.

In what cases can you combine UTII and simplified tax system?

Many beginning entrepreneurs do not know what UTII is and how this tax regime can benefit them. If they choose it, they will be able to optimize their costs. Russian federal legislation allows you to combine taxation systems such as the simplified tax system and UTII. At the same time, a number of conditions are set for individual entrepreneurs and commercial organizations:

For legal entities, a limit has been established (Article 346 of the Tax Code of the Russian Federation) on the number of employees. The staff should not exceed 100 people.
Business entities that decide to combine both tax regimes must keep separate records for them.
Legal entities can simultaneously apply the simplified tax system and UTII if the total amount of fixed assets listed on the balance sheet does not exceed 100,000,000 rubles.
A business entity will be able to operate if its revenue for the year does not exceed 60,000,000 rubles according to the simplified tax system.

How to work as an individual entrepreneur combining the simplified tax system and UTII in 2017?

Very often, individual entrepreneurs simultaneously operate in several directions. Each of them benefits from a specific tax regime, which allows them to optimize costs. For example, an individual entrepreneur specializes in the trade and manufacturing industries. In the first case, it is best for him to work for UTII. For the second option, the ideal solution would be a simplified tax regime - simplified tax system, since “imputation” does not provide for this type of activity.

Having decided to combine “simplified” and “imputed”, individual entrepreneurs must fulfill a number of conditions provided for by the Federal legislation of Russia. The procedure for applying UTII and simplified tax system for individual entrepreneurs is regulated by the Tax Code (Article 346). If an individual entrepreneur violates at least one condition, he will have to transfer that part of the business for which the simplified tax system was applied to the general taxation system.

If an individual entrepreneur decides to start combining two tax regimes in 2017, he must notify the regulatory authority of his intention. An entrepreneur working on the simplified tax system must submit to the Federal Tax Service an application in the established form (UTII form 1), in which he should indicate his desire to apply “imputation.” If he does not know what mode he is in, he can get the necessary information on the official website of the FSN. When contacting the tax office in person at the place of registration, they will tell him.

Advice: in the case when an individual entrepreneur only plans to obtain the status of a business entity at the beginning of the year, he must first of all register with the Federal Tax Service as an “imputed person.” After this, he can submit an application to the tax service to switch to a simplified tax regime. This document should indicate the specific types of activities for which the simplified tax system will be applied.

How to keep records of an individual entrepreneur applying two tax regimes?

Each individual entrepreneur who combines the simplified tax system and UTII in 2017 must correctly keep records on them. All business transactions that are carried out under one and another taxation system must be reflected in different accounting registers. This procedure is regulated by the Tax Code of the Russian Federation and is due to the following:

UTII - individual entrepreneurs, when determining the object of taxation, do not take into account the real amounts of expenses and income;
STS - business entities use accurate data on income and expenses of the reporting period to determine tax obligations.

Advice: If an individual entrepreneur combines two tax regimes, then when determining the tax base under the simplified tax system, he will not be able to take into account the costs incurred for all types of activities.

As for the reporting of individual entrepreneurs, here, too, Federal legislation establishes distinctions. Individual entrepreneurs must report to regulatory authorities as follows (allowed):

Simplified tax system – the declaration is submitted within the prescribed period once a year (the appropriate one is indicated);
UTII – the declaration is submitted once a quarter.

Advice: the combination of these two tax regimes will be beneficial for those individual entrepreneurs who carry out several types of activities, one of which is production. This is due to the fact that an entrepreneur specializing in the manufacture of products cannot use.

Individual entrepreneurs and commercial organizations can use premises (including public catering) for retail trade, the area of which does not exceed 150 sq.m. If the square footage of the trading floor exceeds the established limit, they will have to switch to the general tax regime.

How to operate an LLC combining the simplified tax system and UTII in 2017?

Commercial organizations (like individual entrepreneurs) can simultaneously apply two tax regimes: UTII and simplified tax system. This scheme is used by those legal entities that simultaneously operate in several sectors of the national economy. The use of multiple tax regimes allows them to optimize their costs. Despite all the advantages of such a combination, the work of accountants becomes significantly more complicated, since they have to keep separate records.

The advantages of combining the simplified tax system and UTII for a limited liability company can be seen in the following example. Veterok LLC produces bricks for cladding. For this type of activity the company uses a simplified tax regime. At the same time, the LLC provides services to the population and business entities in the field of cargo transportation. The company has its own fleet of vehicles, which is used both to transport goods to customers and to deliver raw materials to its production. The LLC registered this type of activity on UTII.

The disadvantages of this combination include overly complex reporting. Accountants have to keep not only separate records, but also prepare double reports. This procedure is enshrined in the Tax Code of the Russian Federation (Article 346). Legal entities need to separately take into account not only revenue, but also costs, for example:

personal property of the company, which is used in conducting business in various directions;
expenses incurred by the enterprise for each type of activity (if the costs are of a general nature, then the LLC must independently develop an algorithm for dividing them);
full-time employees who are involved in each area of the company’s work, accounting for which is kept both under UTII and under the simplified tax system (separated by and).

To differentiate the income of the reporting period, Limited Liability Companies may use the cash method. For example, the counterparty transferred money to the LLC’s bank account for goods that will be shipped in a week. In this situation, the first event will be payment, the amount of which the company must include in the income of the reporting period.

Advice: Limited liability companies that combine two tax regimes must record the receipt of money to the current account or cash register separately for each type of activity.

Each company that uses both UTII and the simplified tax system must reflect this fact in its accounting policy, which is fixed by the corresponding order. As for the procedure for generating reports, legal entities, in addition to declarations for the tax service, need to prepare accounting reports for statistical authorities.

Main changes to the simplified tax system in 2017

Individual entrepreneurs and legal entities who plan to operate under a simplified tax regime will face many surprises in 2017, which legislators have prepared for them. In the coming year, in order to switch to the simplified tax system, you must comply with the requirement regarding the revenue limit. The amount increased to 90,000,000 rubles per year. To remain on the simplified tax system, legal entities and individuals must have a total gross income not exceeding 120,000,000 rubles. At the same time, business entities no longer need to multiply it by the deflator coefficient. This is due to the fact that the Government of the Russian Federation suspended mandatory annual inflation until January 1, 2020.

The advantage of this innovation can be seen in the following example:

The company's revenue for 2016 amounted to 50,000,000 rubles.
The deflator coefficient for 2016 was set at 1.329.
Calculation of revenue for the year for the transition to the simplified tax system: 50,000,000 x 1.329 = 66,450,000 rubles.
In this case, a business entity cannot apply the simplified tax regime. Thanks to the change in the limit, from 2017 he will be able to switch to the simplified tax system.

Legislative innovations did not affect the limit on fixed assets; it remained with a limit of 100,000,000 rubles. The only change that entrepreneurs and legal entities should be aware of is the powers vested in the regions. Local authorities can increase the limit to 150,000,000 rubles, but for certain types of activities. The maximum value of fixed assets is determined both when business entities transition to a simplified tax regime, and to obtain the right to be on the simplified tax system (for existing simplified tax regimes).

A few more changes that business entities will face in 2017:

The BCC of the minimum tax has changed - 182 1 05 01021 01 0000 110.
A section has been added to the Cost and Income Accounting Book that must be filled out by trade tax payers. There is no need to indicate income that was received from foreign companies (controlling). Now the Book does not need to be certified if the individual entrepreneur does not have a seal or he has officially refused to use it.
The list of household services for which the simplified tax system can be used has changed.
Instead of OKUN, the new OKPD and VED classifiers will be used.
Simplified customers are required to completely switch to online cash registers for their payments by July 1, 2017.
All insurance fees that were previously paid to the Social Insurance Fund and the Pension Fund of Russia have now been transferred to the Federal Tax Service of Russia. Since 2017, a quarterly reporting form for all insurance premiums has been introduced (a separate form 4-FSS is submitted for injuries).
For business entities using the simplified tax system, the following rates are established: 6% under the “income” system, 15% under the “income-expenses” system. A law is currently being developed that will reduce rates to 1-3% under the “income” system and to 3-8% under the “income-expenses” system.
Legal entities and individual entrepreneurs must submit the report at the end of the year (quarterly reporting is not submitted) before March 31 (for individual entrepreneurs the deadline is April 30). Now there is no need to take KUDiR.
Tax transfer – at the end of the year for individual entrepreneurs until April 30, for legal entities until March 31. Advance payments are paid quarterly within 25 days from the end of the reporting period (quarter).
The simplified tax system can be combined not only with UTII, but also with PSN.
Those commercial companies that cooperate with related parties will not be able to combine the tax regimes of UTII and the simplified tax system in 2017.
From April 10, 2017, a new declaration form under the simplified tax system will be used.
For Crimea, tax rates under the simplified tax system from January 1, 2017 will be: 4% under the “income” system, 10% under the “income-expenses” system.
Those legal entities that belong to the category of micro-enterprises are exempt from the obligation to maintain personnel records. Now they do not need to register employees using work books.
All small and medium enterprises are required to submit reports to Rosstat on expenses incurred for the sale of products and production. Reports must be submitted by April 1, 2017.

Main changes to UTII in 2017

Not long ago there were rumors that the days of the UTII tax regime were numbered, since legislators limited its effect to 2018 (until January 1). Current innovations have allowed business entities to work on imputation until 2021.

What will change in 2017:

Starting next year, the declaration form will change.
Individual entrepreneurs will be able to make a deduction from the single tax - insurance premiums for themselves. In this case, it will not matter whether the individual entrepreneur uses the labor of hired workers.
The deflator coefficient K1, which was used throughout 2016 for imputations, has not been changed.
Starting from 2017, only legal entities that specialize in providing household services will be able to apply the UTII tax regime.
Starting from January 1, 2017, individual entrepreneurs who use the UTII tax regime will be able to independently regulate the amount of tax for one of their employees (limited to 50%). This system operated successfully until the end of 2012.

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Each of the tax regimes under consideration has a number of advantages and disadvantages. That is why business entities who plan to combine UTII and simplified tax system should carefully weigh the pros and cons. If they are not embarrassed by possible difficulties, they can safely become imputation-simplifiers. This combination will allow legal entities and individual entrepreneurs to optimize their costs and use the saved funds to develop their business. If business entities have any questions regarding the rules for filling out applications for the transition, they can contact the tax authority, where they will be helped to complete them.

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