Accounting statements for LLC on UTII. Rules for maintaining accounting records for UTII Individual entrepreneurs fill out a declaration for UTII

The taxpayer of the single tax on imputed income must submit a quarterly UTII declaration and pay the estimated amount of tax. Filling out the declaration has certain features that you need to know. Let's look at how to correctly fill out the UTII declaration.

Attention! If several types of activities are carried out, then it is necessary to fill out the appropriate number of sheets in Section 2.

On page 020 you must indicate the address of doing business. In this case, it is necessary to fill out these fields in accordance with the reference book of abbreviations KLADR.

Section No. 3: tax calculation

At the top you must indicate the TIN and KPP, as well as the next page number.

On page 005 the taxpayer's characteristics are indicated:

If an individual entrepreneur or LLC is an employer and makes payments to its employees.
If an individual entrepreneur works without employees.

To line 010 we transfer the amount of tax received on line 110 of section 2. If several sections 2 were filled out, then you need to add up all the values.

On page 020 the amount of expenses, contributions and payments provided for by the Tax Code of the Russian Federation, art. 346.32, paragraph 2, which reduce the tax base. In fact, this includes contributions paid from employee salaries, etc.

On page 030 we enter the amount of fixed payments transferred by individual entrepreneurs for themselves during the reporting period to the Pension Fund of the Russian Federation and to compulsory medical insurance, as well as 1% from excess of 300 thousand.

Attention! Lines 020 and 030 include the amounts of contributions actually transferred during the reporting period, and not accrued for the same period. So for, for example, for the first quarter, we take into account the amounts that passed through the current account in the period from January to March.

The final tax amount is indicated on page 040; it is calculated depending on the attribute specified on page 005:

If you indicated “1”, then we calculate it like this: page 010 – (page 020 + page 030). In this case, it is impossible to reduce the tax by more than 50% of line 010. To do this, compare line 010 and the amount of lines 020 and 030. If it is greater, then line 040 = line 010/2, if less, then line .040= page 010 – (page 020 + page 030).
If you indicated “2”, then page 040=page 010-page 020-page 030. The value of p.040 cannot be less than zero, so if the difference is negative, set it to “0”. This can happen if the tax amount is less than the contributions paid.

Now we indicate the received tax amount on page 020 of section 1.

Attention! When paying fixed individual entrepreneur contributions for yourself per quarter, pay just enough to reduce the estimated tax amount to zero. Overpayments are not carried over to other periods.

Fines for non-reporting

Penalties for failure to submit reports or non-payment of taxes:

If the taxpayer paid the UTII tax, but did not submit a declaration, the fine will be 1,000 rubles.
If the tax has not been paid, then for each full or incomplete month that has passed since the delay, the fine will be 5% of the calculated amount. In this case, the minimum amount is 1000 rubles, and the maximum cannot exceed 30% of the estimated tax amount.

The UTII tax return is submitted by individual entrepreneurs and legal entities using. Let's consider the procedure, features of filling out and submitting the report on imputation, methods and timing of its submission to the Federal Tax Service.

Deadlines for payment and submission of UTII declaration

Organizations and individual entrepreneurs registered with the tax authority as single tax payers (UTII) are required to submit a tax return to the tax authority at the place of registration for each quarter no later than the 20th day of the month following the quarter.

When calculating UTII, the amount of income actually received does not matter - the amount of tax depends on the imputed income, which is established by the norms of the Tax Code of the Russian Federation.

It should be noted that if no business activity was carried out, then it is still necessary to submit a completed declaration - the law does not provide for the submission of a zero declaration for UTII. Entrepreneurs will have to pay a single tax until they are deregistered as UTII payers.

It is necessary to submit a UTII declaration and pay tax 4 times a year:

Method of submitting a tax return

There are three ways to submit a declaration to the tax authority:

in paper form in person or through a representative - reporting is submitted in duplicate. A copy with a mark from the tax authority confirming acceptance of the declaration will serve as confirmation of submission of the reports;
send as a postal item with a description of the attachment. In this case, confirmation of the submission of the reports will be an inventory indicating the declaration to be sent, and the date of dispatch in the postal receipt will be considered the date of submission of the declaration;
transmit electronically via telecommunication channels under an agreement through an EDF operator or through a service on the Federal Tax Service website.

Declarations must be submitted to the tax authority at the actual place of business. With the exception of situations where it is impossible to clearly determine the place of business (distribution trade, transportation of goods, etc.). In such cases, organizations submit declarations on EBIT to the Federal Tax Service at the location (legal address), individual entrepreneurs - at the place of registration (registration). The address and code of your tax office can be found on the Federal Tax Service website.

Declaration form for UTII

The UTII tax return is filled out by organizations and individual entrepreneurs carrying out entrepreneurial activities in certain types of activities, subject to a single tax on imputed income.

The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@.

Instructions for filling out the UTII declaration –

The UTII declaration consists of the following sections:

Front page;

Section 1 “The amount of single tax on imputed income subject to payment to the budget”;

Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”;

Section 3 “Calculation of the amount of single tax on imputed income for the tax period.”

General requirements for filling out

All pages of the declaration, starting from the title page, must be numbered consecutively (for example, the 1st page is “001”; the second is “002”, etc.).

All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them. If the declaration is filled out using software, no dashes are added.

The values of physical indicators are indicated in whole units. All values of the declaration’s cost indicators are indicated in full rubles. Indicator values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble (whole unit).

The values of the correction factor K2 are rounded after the decimal point to the third decimal place inclusive.

When filling out the declaration it is not allowed:

correcting errors by corrective or other similar means;

double-sided printing;

fastening sheets.

When filling out the declaration, you must use black, purple or blue ink.

Text fields are filled in in capital block letters.

When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.

At the top of each page, organizations indicate the TIN and the reason for registration code (RPC), which is assigned to the organization as a UTII taxpayer by the tax authority to which the declaration is submitted. Individual entrepreneurs register their TIN.

Sample title page for individual entrepreneur

Section 2

Filling out the declaration begins with section 2 “Calculation of the amount of single tax on imputed income for certain types of activities,” which is filled out separately for each type of business activity and OKTMO code.

To calculate the tax base and the tax amount itself under Section 2, you must indicate the following indicators:

basic profitability per unit of physical indicator per month;

the value of the deflator coefficient K1;

the value of the correction factor K2;

the value of the physical indicator for each month;

tax rate.

For convenience, all data is entered step by step into the table.

Line number Indicator
010 code of type of entrepreneurial activity - selected from Appendix 5 to the Procedure for filling out the declaration
(retail trade with trading floors - code 07,

provision of motor transport services for the transportation of goods – code 05)

020 full address of the place of business activity (in case of submitting a declaration at the location of the LLC/IP, indicate the legal address of the organization/registration address of the IP)
030 OKTMO code of the place of activity
040 basic profitability per unit of physical indicator per month for the corresponding type of business activity. You can find it in paragraph 3 of Article 346.29 of the Tax Code (retail trade with trading floors - basic profitability 1800, provision of motor transport services for the transportation of goods - basic profitability 6000)
050 deflator coefficient K1 established by the state for the calendar year. In 2018 it was 1.868. The K1 coefficient for 2019 is 1.915.
060 adjustment coefficient of basic profitability K2 - approved by regional authorities. The value of the K2 coefficient is rounded to 3 decimal places. If the coefficient K2 is not set, it is equal to one.
070-090 calculation of imputed income monthly for the reporting quarter
070-090 column 2 the value of a physical indicator in whole units for the corresponding type of activity in each month of the quarter. If indicators change, the change is reflected from the same month in which it occurred
070-090 column 3 number of days of activity in a month - filled out only in cases where the declaration is submitted for the quarter in which registration as a UTII payer occurred (not from the beginning of the month), or deregistration before the end of the quarter. If you worked for a full quarter, dashes are added.
070-090 column 4 tax base (the amount of imputed income) for each calendar month of the quarter (the product of the indicator values by codes 040, 050, 060 and 070 (080, 090)).
100 total tax base for 3 months of the quarter (sum of lines 070-090 in column 4)
105 tax rate 15%
110 the amount of tax for the quarter, which is calculated using the formula: line 100 x 15%.
Sample of filling out section 2 for LLC

Sample of filling out section 2 for individual entrepreneurs

Section 3

In the third section, “Calculation of the amount of single tax on imputed income for the tax period,” the amount of single tax on imputed income payable is calculated taking into account the data reflected in all completed sections 2 of the declaration.

Filling begins with the taxpayer attribute code (page 005). For individual entrepreneurs who do not make payments to employees, we indicate code “2”, for all other categories - code “1”. The fact that an individual entrepreneur has or does not have employees affects the amount of reduction in the single tax on insurance premiums paid. Thus, an individual entrepreneur without employees can reduce the amount of tax on UTII according to the declaration by the entire amount of fixed insurance contributions paid in the reporting quarter. The resulting tax amount payable in this case cannot be less than 0.

If there are employees, the UTII tax on insurance premiums can be reduced by no more than 50 percent of the calculated tax amount.

Line number Indicator
010 sum of line values 110 of all completed sections 2 of the declaration
020 the total amount of insurance premiums and sick leave benefits transferred during the quarter for employees who are employed in the area of application of UTII. You can reduce the UTII tax on insurance premiums by no more than 50 percent of the calculated tax amount.
030 the total amount of fixed insurance premiums paid by individual entrepreneurs for themselves during the reporting quarter
040 total amount of UTII tax payable to the budget, minus contributions:
for individual entrepreneurs without employees:

Individual entrepreneurs have the right to work on an imputed regime - UTII. At the same time, individual entrepreneurs do not have the obligation to maintain accounting records, but tax accounting of physical indicators is mandatory for calculating the single tax. There is also an obligation to submit a quarterly UTII declaration, and if there are employees, many reports are added regarding income tax, insurance premiums and personalized accounting. What kind of reporting do individual entrepreneurs submit for UTII in 2018? See the table below for deadlines.

Remember! IP in imputed mode:

do not keep accounting records;
keep records of physical indicators for calculating the single tax;
take into account income to check compliance with the criteria for working on UTII.

Registers for recording physical indicators can be developed independently.

The reporting of individual entrepreneurs depends on the availability of employees - if there are none, then reports at least 4 times a year to submit a single tax return. If there are employees, reporting increases.

If there are employees, then you additionally need to report:

before the Federal Tax Service for income tax - 6-NDFL 4 times a year and 2-NDFL 1 time a year;
before the Federal Tax Service for insurance premiums - Calculation of contributions for compulsory medical insurance, compulsory medical insurance, VNIM is submitted 4 times a year;
before the Social Insurance Fund for “traumatic” contributions - 4-FSS is submitted 4 times a year;
to the Pension Fund for personalized accounting - SZV-M monthly and SZV-STAZH - once a year and, if necessary, during the year upon employee retirement.

See the table below for reporting deadlines for individual entrepreneurs on UTII.

We also suggest that you familiarize yourself with the reporting of an individual entrepreneur if he works for:

patent regime.

Individual entrepreneur reporting on UTII with employees in 2018 - table and deadlines

The main part of the reports is related to the performance of the functions of a tax agent in relation to hired individuals - income tax must be withheld from their salary and transferred to the tax authorities, and then reported on it, as well as insurance premiums must be charged on top of the salary with their subsequent transfer to the tax and social fund . In addition, hiring even one employee entails the obligation to submit monthly personalized reports in the SZV-M form.

The table below provides explanations regarding each individual entrepreneur’s report on UTII, their purpose, the general submission deadline and deadlines for 2018, including for 2017.

Place of delivery	Reporting type	Purpose of the report	Periods for reporting	General submission deadline	Due dates in 2018
Reporting on single tax on imputed income
Inspectorate of the Federal Tax Service	Declaration of UTII	Reflects the calculation of the single tax taking into account the physical indicator and coefficients (actual income is not shown anywhere and is not included in the calculation)	Quarter – I, II, III, IV	20th day of the month following the period	· IVQ 2017 – 01/22/18 · IQ 2018 – 04/20/18 · IIQ 2018 – 07/20/18 · IIIQ 2018 – 10/22/18
Personal income tax reporting
Inspectorate of the Federal Tax Service	2-NDFL	Certificate for each employee about payments in his favor, withheld and not withheld tax	Year	Sign 1 – the first day of April of the following year. Sign 2 – the first day of March of the following year.	· Sign 1 – 04/02/18 · Sign 2 – 03/01/18
Inspectorate of the Federal Tax Service	6-NDFL	Summary calculation of accruals and personal income tax from the beginning of the year and for the last three months for the entire staff of the company			· 2017 – 04/02/18 · IQ 2018 – 05/03/18 · 6m 2018 – 07/31/18 · 9m 2018 – 10/31/18
Reporting on insurance deductions
Inspectorate of the Federal Tax Service	Calculation	A single consolidated calculation of pension, medical and social (in terms of VNIM) contributions to insurance coverage.	4 periods – IQ, 6m, 9m, 1yr.	Until the end of the month following the reporting period	· 2017 – 04/02/18 · IQ 2018 – 05/03/18 · 6m 2018 – 07/31/18 · 9m 2018 – 10/31/18
FSS		Calculation of social payments regarding occupational diseases and accidents	4 periods – IQ, 6m, 9m, 1yr.	In the month following the period: · 20th date for paper reporting · 25th date for electronic reporting.	· 2017 – 01/22/25/18 · Q1 2018 – 04/20/25/18 · 6m 2018 – 20 or 25.07.18 · 9m 2018 – 22 or 25.10.18
Personalized reporting of individual entrepreneurs on UTII
Pension Fund	SZV-M	Contains data on the monthly number of employees	12 periods – month	15th day of the month following the period	· Dec.17 – 01/15/18

The reporting of individual entrepreneurs to UTII depends on the availability of employees of entrepreneurs.

Since 2014, UTII has ceased to be mandatory for use, and the transition to this special regime is voluntary. Nevertheless, a significant number of entrepreneurs continue to use UTII today, as it allows them to reduce the tax burden. It is assumed that UTII will be abolished from 2018, and PSN will become an alternative to it.

Despite the voluntary nature of imputation, the obligation to provide reporting within the established time frame has not been canceled.

Reporting on UTII for individual entrepreneurs without employees

The reporting of individual entrepreneurs on imputation is extremely simple, which is one of the most important advantages of this mode. The list of reports for individual entrepreneurs on UTII without employees is limited to only one form: a declaration of imputed income. It is submitted to the tax office 4 times a year (provided that business is conducted within the framework of UTII for a full year).

There are strict deadlines for submitting UTII reports for individual entrepreneurs. The report must be submitted to the tax office by the 20th day of the month following the reporting quarter. Individual entrepreneurs must remit the single tax on imputed income, which is indicated in the submitted declaration, by the 25th day of the month following the last one in the reporting quarter.

Failure to submit a declaration within the established time frame will result in liability in the form of a fine. The minimum fine is 1000 rubles, it is determined individually in the amount of 30% of the tax unpaid under this declaration. Moreover, even paying a fine does not relieve the individual entrepreneur from the obligation to submit a report.

Reporting during imputation is quite simple. But individual entrepreneurs need to monitor changes in legislation, for example, look at how the tax rate and deflator coefficients have changed at the federal and regional levels.

In addition to filing a quarterly declaration, an individual entrepreneur is required to keep records of physical indicators and reflect their changes (depending on the type of business, this may be the number of employees, retail space, number of passenger seats, etc.). There is no special form for registration. It can be maintained in any form (for example, in a special journal). Entrepreneurs are not required to keep accounting records.

Entrepreneurs are often forced to combine UTII and other tax regimes. In this case, they have to additionally submit reports according to the simplified tax system or OSNO. When combining several modes, entrepreneurs must keep separate records of income and, if necessary, expenses. To do this, you need to develop a special accounting form and secure it with a special order of the individual entrepreneur.

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The procedure for filling out the UTII declaration

For reporting on imputation, entrepreneurs and organizations use the form according to KND1152016.

In 2016, a new declaration form appeared. The form has changed slightly: a column has appeared to indicate the tax rate. The need for its introduction is due to the fact that regions were given the opportunity to independently set the imputed tax rate in the range from 7.5 to 15%. Previously, all suspensors used the standard flat rate of 15%.

On the title page of the declaration you must indicate:

Full name of the entrepreneur;
TIN (individual entrepreneurs do not have a checkpoint);
tax period (this is quarter 21);
code at the place of registration (for individual entrepreneurs it is 120);
year of submission of the declaration;
main OKVED;
IP contact phone number;
method of submitting the declaration (in person or through a representative).

Section 1 is completed for each type of activity under UTII. If an individual entrepreneur conducts business in several directions, then you need to fill out the appropriate number of sheets. In the section you need to indicate OKTMO and the amount of calculated imputed tax.

A breakdown of the tax calculation itself is given in section 2.

In section 2, you first need to provide general information:

activity code, which is prescribed in tax legislation for each type of business (for example, for household services it is 01, for retail trade it is 09);
business address;
basic profitability (for example, for household and veterinary services it is 7,500 rubles, for cargo transportation - 6,000 rubles, retail trade - 1,800 rubles);
deflator coefficient K1 (federal coefficient, revised annually) in 2017 1.798;
regional coefficient (must be looked for in regional legal acts, depends on the type of business and the place where it is conducted).

Lines 070-090 indicate the value of the physical indicator for each month of the quarter (number of employees, sales floor area, number of passenger seats, etc.); the number of days of conducting imputed activities within a month (relevant if the individual entrepreneur is registered under UTII in the middle of the month); calculated tax base (for this, the values of basic profitability, coefficients, physical indicators are multiplied, then the amount for each month is added up).

Line 110 indicates the amount of the calculated tax, taking into account the rate specified in paragraph 109 and the previously calculated tax base.

Section 3 contains information about the imputed tax that is subject to payment to the budget, taking into account the allowable reduction for contributions paid to the Pension Fund. Initially, you need to indicate the taxpayer status: whether the entrepreneur has employees or not. The order of reduction depends on this.

An entrepreneur who works independently without the involvement of third parties fills out section 030. In it, he indicates the amount of contributions paid to the Pension Fund and the Compulsory Medical Insurance Fund in a fixed amount. An individual entrepreneur who does not have employees is allowed to reduce the imputed tax by 100% on contributions paid for himself. As a result, the tax payable to the budget may be zero (if contributions exceed the calculated tax).

An individual entrepreneur who uses hired labor does not have the right to reduce the tax on contributions to the Pension Fund for himself. But he can use contributions for employees to reduce (this includes payments to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund). Entrepreneurs with employees are allowed to reduce their tax only by 50%. This means that the imputed tax payable in this case cannot be equal to zero.

It is important to note that in order to reduce the tax, contributions must be paid before filing the return. According to the latest clarifications from the Ministry of Finance, it is not necessary to pay pension contributions within the reporting quarter, but only before submitting a declaration to the Federal Tax Service.

If the retail space, number of employees or other physical indicators remain unchanged, then the declaration can be filled out once a year, and then simply duplicated quarterly.

Representatives of the Federal Tax Service have repeatedly stated that there cannot be zero declarations under UTII. They justified this by the fact that the declaration does not indicate the actual income received, but the potentially possible one. Therefore, individual entrepreneurs who have ceased their assigned activities, it is advisable to submit an application for deregistration under UTII in the prescribed form. Although some tax authorities continue to accept zero declarations (this issue needs to be further clarified in your Federal Tax Service department) if there are documents confirming the lack of income (for example, a document on termination of a lease agreement for a retail space).

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How to submit an imputed tax return to the Federal Tax Service

Although the declaration consists of several sheets, it must be stapled. If desired, you can fasten the reporting form with a paper clip or stapler.

There are several ways to submit a declaration:

IP submits in person (he needs to have a passport with him);
through an authorized representative (who has a power of attorney to represent the interests of the individual entrepreneur) - in this case, his data must be filled out on the title page of the declaration;
by mail in a valuable letter with an inventory of the contents;
in electronic form (if you have an electronic signature or through special electronic services).

When submitting the declaration in person, it must be printed in 2 copies. You need to keep one of them with a tax specialist’s mark. This will confirm that you submitted the reporting form on time (if any controversial issues arise).

When sent by mail, the date of filing the return will be considered the date the letter was sent.

It is worth noting that the declaration is submitted at the place of registration of the entrepreneur. The Federal Tax Service division in this case may not coincide with the individual entrepreneur’s registration address, since the retail outlet may be located in a different area.

If an entrepreneur has several retail outlets in different regions, then he must submit several declarations to different divisions of the Federal Tax Service.

The single tax on imputed income (UTII) must be paid quarterly no later than the 25th day of the month following the reporting quarter.

Amounts of UTII according to the standard of 100% are subject to credit to the income of local budgets - the budgets of municipal districts and urban districts. That is, at the place where the “responsible person” is registered with the tax office.

A single tax return is submitted to the Federal Tax Service based on the results of the past quarter within 20 days after the end of the quarter. The tax return form was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@.

On January 27, 2016, Order of the Federal Tax Service No. MMV-7-3/590@ dated December 22, 2015 was registered with the Ministry of Justice of the Russian Federation. By this order, the Federal Tax Service of Russia made amendments to the UTII declaration form. The structure of the declaration has not changed - title page; section 1 (reflection of tax amounts payable); section 2 (calculation of tax for certain types of activities) and section 3 (calculation of the amount of tax for the tax period).

However, the “MP” sign was removed from the title page - there is no need to put a stamp. The barcodes of the sheets - title sheet, section 1 and section 3 - have changed, and a new line will now appear in Section 2 - “tax rate”. Let us remind you that currently regional authorities have the right to reduce the single tax rate on UTII from 15 to 7.5 percent.

The updated form is used starting with reporting for the 1st quarter of 2016.

Accounting for UTII

Individual entrepreneurs using UTII are not required to submit financial statements and keep records. Organizations on UTII, in addition to filing a tax return and recording physical indicators, are required to maintain accounting records and submit financial statements. Accounting statements for different categories of organizations vary.

In general, it consists of the following documents:

statement of financial results (form 2);
statement of changes in capital (form 3);
cash flow statement (form 4);
report on the intended use of funds (form 6);
explanations in tabular and text form.

For small businesses, financial statements consist of two mandatory documents
in simplified form:

balance sheet (form 1);
statement of financial results (form 2).

Accounting statements for UTII are submitted once at the end of each year, but to two authorities: the Federal Tax Service and Rosstat). The deadline for submitting reports is no later than March 31.
For late submission of financial statements, a fine of 200 rubles is provided.
for each document not submitted. Officials of the organization may be fined in the amount of 300 to 500 rubles + from 3,000 rubles. up to 5000 rub. for failure to submit reports to Rosstat.

Reporting for employees

To the Federal Tax Service rent:

report on the average number of employees (based on the results of the calendar year
no later than January 20 of the following year);
2-NDFL certificates (based on the results of the calendar year no later than April 1 of the following year);
6-NDFL calculations. This is a new type of reporting for all employers. It must be taken by organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016. Unlike certificates
2-NDFL, form 6-NDFL is compiled not separately for each employee, but for the entire company or individual entrepreneur as a whole. Due at the end of each quarter no later than the last day of the 1st month of the next quarter.

To the Pension Fund rent:

calculation according to the RSV-1 form (contains information on accrued and paid insurance premiums for employees in the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund). Due at the end of each quarter no later than the 20th day (for electronic form) and the 15th day (for paper form) of the 2nd month of the next quarter;
report in the SZV-M form (contains information that allows you to track working pensioners). Due at the end of each month no later than the 10th day of the next month.

In the FSS rent:

report in form 4-FSS (contains information on accrued and paid insurance premiums for employees in the FSS). Based on the results of each quarter no later than the 25th
(for electronic form) and the 15th day (for paper form) of the 1st month of the next quarter.

How to calculate UTII

Article 346.31 of the Tax Code establishes that the single tax rate on imputed income is 15%. From October 1, 2015, by acts of representative bodies of municipal districts, city districts and laws of federal cities of Moscow,
In St. Petersburg and Sevastopol, the UTII rate can be reduced from 15% to 7.5%.
The tax period for the single tax is a quarter.

Multiply the result by 15%. This will be the calculated amount of single tax.

The accrued amount of single tax can be reduced:

the amount of insurance premiums paid for compulsory insurance of employees,
including contributions “for injury”;
the amount of contributions in the form of fixed payments paid by individual entrepreneurs for their insurance;
for the amount of temporary disability benefits paid to employees
(except for industrial accidents and occupational diseases);
for payments under voluntary personal insurance contracts concluded
with insurance companies in favor of workers.

Please note

The amount of UTII can be reduced only by the amount of temporary disability benefits actually paid to employees at the expense of the employer. But for the amount of paid maternity benefits, one-time benefits for women who registered with medical institutions in the early stages of pregnancy, monthly benefits
for child care, the single tax cannot be reduced (letter from the Ministry of Finance of the Russian Federation dated March 28, 2014.
№ 03-11-11/13859).

UTII can be reduced by no more than half. At the same time, starting from 2013, “imputers” reduce the tax by the amount of insurance premiums paid (within the limits of previously calculated amounts) in a given tax (reporting) period, and not for the same period, as was the case in 2012.
For what period the contributions were transferred is no longer important.

For example, insurance premiums for December 2014, paid in January 2015, reduce the amount of UTII calculated for the first quarter of 2015.

This rule does not apply to individual entrepreneurs working without employees. Since they pay insurance premiums for the current year no later than December 31 of the same year, when transferring insurance premiums for 2014 in 2015, they do not have the right to reduce the amount of UTII by these contributions.

The financiers gave such explanations in letters dated May 26. 2014 No. 03-11-11/24975, dated 09/18/2013 No. 03-11-11/38636, dated 03/29. 2013 No. 03-11-09/10035.

However, the arbitration courts had a different opinion. The judges noted that in paragraph 2.1 of Article 346.32 of the Tax Code there is no indication that an entrepreneur working independently can reduce the amount of calculated UTII for a quarter by a fixed payment transferred only in this tax period.

And since the Tax Code does not regulate the period for reducing the “imputed” tax
for fixed insurance premiums, the entrepreneur has the right to reduce the amount of tax for the quarter by contributions paid in the next quarter, but before filing a declaration
(see resolutions of the AS of the Ural District dated July 16, 2015 No. F09-4591/15, FAS of the Central District dated July 11, 2014 No. A09-9251/2013).

The Supreme Court of the Russian Federation in its ruling dated 16.02. 2015 No. 307-КГ14-6614 confirmed the legitimacy of the position of the arbitration colleagues. The essence of the dispute was that the individual entrepreneur, who does not have employees, paid insurance premiums outside the first quarter, but not later than filing a tax return for this quarter. More precisely, the date of payment of insurance premiums and the date of filing the UTII declaration coincided. The Supreme Court decided that the entrepreneur legally reduced the amount of tax for the first quarter by a fixed payment paid at the end of this quarter.

UTII in case of suspension of activities

In practice, there are situations when the UTII payer, for one reason or another, does not carry out “imputed” activities in any tax period. For example, activities may be suspended or stopped altogether. Accordingly, the question arises: is it necessary to pay a single tax for this period?

To answer this question, it is necessary to determine whether the organization or entrepreneur retains the status of UTII payer. After all, the obligation to pay UTII is assigned only to those organizations (those entrepreneurs) that have been assigned this status.

Let us recall that payers of UTII are organizations and individual entrepreneurs who (clause 1, 2 of Article 346.28 of the Tax Code of the Russian Federation):

carry out “imputed” entrepreneurial activity;
are registered with the tax office as payers of this tax.

Since the UTII payer must simultaneously meet these two conditions, to terminate the status it is not enough just to stop conducting “imputed” activities. It is also necessary that the organization or individual entrepreneur be deregistered (paragraphs 1–3
Art. 346.28 Tax Code of the Russian Federation). Until deregistration, the status of UTII payer for the “imputed” person who has ceased activity is retained.

In addition, UTII is assessed on imputed, that is, potentially possible income (Article 346.27, paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation). Consequently, the “imputed” person calculates and pays UTII based on the imputed, and not actually received, income. Therefore, until an organization or entrepreneur is deregistered as a UTII payer, they must pay tax. And whether or not they actually have activities and real income does not matter. Such clarifications are given by the Russian Ministry of Finance in letters dated March 19, 2015.
No. 03-11-11/14987, dated January 30, 2015 No. 03-11-11/3564.

The Supreme Arbitration Court of Russia came to a similar conclusion. The judges considered the situation related to the suspension of the “imputed” activities. They indicated that the fact of temporary suspension of activities does not in itself remove the status of UTII payer from the organization (individual entrepreneur) and does not exempt it from fulfilling the assigned duties.
her duties (clause 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of Russia dated March 5, 2013 No. 157).

Consequently, organizations and individual entrepreneurs that have suspended “imputed” activities do not have to pay tax only after they have been deregistered as UTII payers. If they are not deregistered, their obligation to pay tax remains.

Financiers also recalled that the amount of UTII is calculated based on the physical indicator and the basic profitability for the month. Therefore, those “imputed” who suspended their activities in any period need to pay UTII for this period based on the value of the physical indicator reflected in the last tax return for this tax.

For example, if in the 2nd and 3rd quarters the “imputed” activity was not carried out, but was resumed in the 4th quarter, then in the declarations for the 2nd and 3rd quarters it is necessary to reflect the amount of tax calculated on the basis of the physical indicators that were used when calculating UTII for the 1st quarter.