Russian business entities independently choose the taxation system according to which they will pay taxes. By default, all subjects are on the general regime, and in order to transfer to another, they submit applications. A combination of modes is allowed if the company is engaged in several types of activities. Combining requires setting up separate accounting, especially if it comes about such different systems as UTII and OSN. In the article, we will tell you how to organize separate accounting at an enterprise when combining these modes and what points to pay attention to.
Combining UTII and OSNO
When entrepreneurs and legal entities register, they choose the mode in which they will work. It can be changed in the process of activity, but for this you need to wait a certain time and comply with the conditions.
UTII can only be used by enterprises of limited areas of activity that comply with the conditions for the use of imputation. The advantage of UTII is the ability to replace single tax payment of VAT, property tax and profits. Combining the regimes allows you to optimize tax payments and reduce the tax burden, but if you decide to combine these two regimes, get ready to keep separate records of liabilities, assets and business operations.
OSNO is associated with the payment of income tax, VAT and property tax. If you do not separate accounting, you may encounter difficulties in calculating the amount of different taxes and subsequent claims from the tax authorities.
The role of accounting policies in organizing separate accounting
The state indicates that separate accounting of OSNO and UTII is required, but does not give any clear instructions on how to set it up. Therefore, organizations and individual entrepreneurs are forced to independently develop principles of maintenance and fix them in accounting policies.
In the UP, fix the order:
- separation of income and expenses;
- calculation of income tax;
- VAT accounting;
- distribution of property;
- distribution of employees;
- proportions of distribution of general income, expenses, property, employees.
It is important to fully disclose these issues in the accounting policy so that during a tax audit the inspector does not have unnecessary questions about the calculation of the tax.
In the UP, prepare the basis for the distribution of income, expenses, fixed assets, VAT and other indicators. To do this, in the working chart of accounts, fix separate subaccounts for indicators for DOS, UTII and general indicators.
Separate accounting of physical indicators
Appliances are aware of the importance of a physical indicator for calculating a single tax. An unjustified overstatement of the indicator can significantly increase the amount of tax that will have to be paid to the budget.
When an indicator is involved in one type of activity and does not affect the calculation of tax for another, there should be no problems with its separation. Provide documentary evidence that he is only involved in these activities. For example, an employee can be attributed to imputation activity by prescribing his functions and responsibilities in an employment contract, job descriptions or by making a staffing table.
An FI, involved in several types of activities, cannot be divided in accordance with the Tax Code of the Russian Federation. The Ministry of Finance believes that such an indicator should be taken into account in its entirety, and the courts sometimes take the opposite position. But this issue remains controversial, so we recommend that you follow the rules established by law.
Separate accounting of income
Income from imputed activities is not included in the calculation of income tax. It is usually not difficult to take into account the revenue separately, because we can say for sure from which line of business the income is received. For a visual division of income, sub-accounts for certain types of activities will be useful to us.
An enterprise often receives revenue not only from its core business. Premiums, bonuses and discounts received under contracts within the UTII, as well as surpluses revealed during the audit, relate to income from imputed activities.
Separate expense accounting
Separation of costs is complicated by the presence of costs that cannot be attributed to one type of activity - general costs. For example, the cost of salaries and social benefits of administrative and support staff.
Distribute the total costs by areas of activity according to the principle established by Art. 274 of the Tax Code of the Russian Federation. Expenses for imputation are determined in proportions corresponding to the share of income from imputed activities in the total revenue of the organization.
The Ministry of Finance allows you to choose your own distribution method, which should be fixed in the accounting policy. He proposes to split the costs depending on the area of the premises in which the activity is carried out (letter No. 03-11-04 / 3/431). However, the tax authorities do not always agree with this, and arbitrage practice confirms the controversy of this decision. To avoid disputes with the tax authorities, check with your inspectorate in advance if they agree with this distribution.
Determination of the distribution proportion
It is generally accepted to allocate general expenses depending on the share of income from a certain type of activity in total revenue. Revenues, according to officials, should be accounted for without including indirect taxes. The income determination period starts from the beginning of the year and is calculated on an accrual basis. Allocate expenses according to this formula:
General expenses (OCH) = General expenses * Income from OCH / General income
You can divide the costs for UTII using the same formula or simply subtract the result from the total costs.
The Ministry of Finance and the Federal Tax Service do not allow taking into account non-operating income when determining the distribution proportion, because they are not related to production and cannot relate to income from a specific type of activity. The courts do not always agree with their position, but in order to avoid problems it is better to listen to the regulatory authorities.
Splitting input VAT
Consider input VAT separately in order to be able to deduct tax or charge it as an expense, and not cover it from your wallet. For separate accounting of input VAT, open sub-accounts by dividing the tax into three groups:
- VAT on goods used on the OSN - deductible;
- VAT on goods used on UTII - included in the price;
- VAT on goods used in both modes.
VAT on goods used in both regimes should be allocated by line of business. Determine the proportion in which products are used in one activity. Based on this, take a part of the tax deduction, and take the other part to the cost price. According to Article 170 of the Tax Code of the Russian Federation, the proportion is determined from the value of goods shipped subject to VAT in the total value of goods shipped during the period. Perform the calculation by amounts for the quarter, and if the fixed asset was purchased not from the beginning of the quarter - for a month.
Separate accounting of property
The property that is used in the activities of the imputation is not taxed. In addition to real estate, for which the tax base is calculated from the cadastral value.
Combining UTII and OSN, keep separate records of property for each type of activity using subaccounts. Separate fixed assets, income investments in material assets and depreciation deductions. For shared property, set aside a dedicated sub-account.
In order to correctly calculate the property tax, and then be able to include part of the tax in expenses or take it for deduction for individual entrepreneurs, distribute the value of property used in two directions at the same time. Choose the procedure for the distribution of the cost and separate accounting of such property yourself and fix it in the accounting policy so that the tax authorities do not force you to pay tax on the full cost of the property.
Maintain separate accounting records in the small business web service Kontur.Accounting. Calculate your salaries, submit reports via the Internet and use the support of our experts. The service will calculate taxes itself, draw up declarations and reports. The first 14 days of work are free, explore the capabilities of the system.
Every entrepreneur knows for sure that a business that does not develop must sooner or later die in the competition. The "sharks" are characterized by their own path - mergers and acquisitions. But the "kids" and "middle peasants" usually do not grow so rapidly, but " quietly", As the people say. This is due to the huge number of specific obstacles for individual entrepreneurs. The main one is probably the disproportionate increase in the tax burden during the forced transition from special to general order taxation. You should know more about the nuances of combining and separate accounting of OSNO, UTII and STS.
Tax regimes in the Russian Federation
The point is that one general regime and several special regimes, called systems, of taxation operate simultaneously in Russia. According to the degree of increase in the tax burden, they can be arranged in the following sequence:
Patent taxation system (PSN), which can only be applied by individual entrepreneurs. It is allowed for small retail trade and consumer services to the population with an annual income of up to 1 million rubles. Up to 15 employees can be hired.
The taxation system in the form of a single tax on imputed income (UTII) is applied to the fourteen most common small businesses activities... Entrepreneurs carrying out such activities must use this system without fail, legal entities can refuse. At the same time, individual entrepreneurs do not have to keep full accounting, and there are no indulgences for enterprises. The amount that will have to be given to the state is increasing. It does not depend on actual income, but is determined by the municipal government.
The simplified taxation system (STS) can be considered as an alternative tax regime. It cannot be used together with the general one, but only instead of it, in contrast to the previous cases. There are restrictions on the proceeds and on the value of the property of the enterprise. There are restrictions on the types of activities. The amount of tax depends on income. IE should maintain a simplified Accounting.
The general tax regime (ORN) does not have any exceptions for the possibility of application, since it is the "default mode" when registering an individual entrepreneur or legal entity. Accordingly, it requires complete accounting and implies maximum payments to the budget. This tax regime is often called the general taxation system (OCNO), but it should be borne in mind that such a concept is absent in the Tax Code. Russian Federation, and its use is not entirely correct.
There is also a separate regime for agricultural producers, but it cannot be applied by everyone else, therefore it will remain behind the scenes.
If you look closely, you will notice that tax regimes resemble rungs on the ladder that entrepreneurs clamor for success. But the higher they rise, the more difficult the accounting is, and more has to be paid to the state. And not everyone is ready for such a development of events. To reduce additional costs in business development, it is often more profitable to use a combination of different tax regimes.
Combining UTII and ORN
As already mentioned, the ORN is assumed for any business entity immediately after registration and entails maximum taxes. However, with the simultaneous conduct of several types of activities, some of them may fall under UTII, as a result of which the tax burden is reduced. At the same time, with the expansion of activities for which only UTII was initially paid, it may become necessary to pay other taxes. In both cases, a combination of ORN and UTII is obtained.
What can be lost or found
Any innovation is fraught with some consequences. And some of them may not be very pleasant. When combining ORN and UTII, one can single out an obvious plus - the ability to reduce the tax burden, and a significant minus - a significant complication of accounting and reporting. For those who worked only for UTII, the minus may exceed the plus, because accounting services are not cheap these days.
But if UTII is added to the ORN for certain types of activities, then the profit will be ensured with the proper registration of separate accounting.
When is such a combination of tax regimes possible?
It is clear that in order to combine the ORN with UTII, it is necessary to fully meet all the requirements imposed by the legislation, namely, to payers of tax on imputed income. For legal entities, they look like this.
For entrepreneurs, the conditions are not so tough.
How to combine modes, and what documents you need
ORN is added to the UTII payer automatically after the start of a new type of activity, which is not included in the list approved by the municipality. It is reapproved annually and at the same time can be narrowed. In order not to find yourself in an unpleasant situation, it is necessary to track such changes. The larger the city, the fewer types of activity fall under UTII. For example, in Moscow, since 2014, this tax regime has not been applied at all.
For some activities related to the RSA, it is required to submit a notification to the supervising executive bodies before starting to deal with them.
For those who are already working on the ORN, the opposite is true. If you wish to pay UTII for an ongoing or new type of activity, you must be sure to provide tax office the corresponding statement. Only after completing this formality, you can start introducing separate accounting at the enterprise in order to split the cash flow.
How to keep separate accounting with such a combination
The opportunity to save on taxes can appear only if, as they say, "separate the flies from the cutlets." In this case, the "flies" will be income taxed according to the ORN, you will have to put up with them. But in order for "cutlets" to appear, it is necessary to withdraw from general taxation the incomes for which UTII will be paid. For this, separate accounting is intended.
There are no general recipes for such accounting. It is developed by each business entity independently and is fixed in its accounting policy.
There it is necessary to reflect a number of questions:
- features of the calculation of income tax;
- calculation of value added tax;
- division of property by type of activity;
- division of employees by type of activity;
- what resources and costs cannot be attributed to one of the modes;
- the proportions of their distribution.
The more fully all these points are taken into account, the less likely it is to receive further unpleasant questions from the regulatory authorities about the amount of taxes paid.
Calculation of value added tax (VAT)
Everything about taxes that must be paid by an individual entrepreneur:
The maximum benefit for yourself can be obtained if properly distributed. The fact is that this tax is initially included in the price of any product that is bought or sold. The difference between the received and paid amounts of tax is transferred to the budget. Therefore, if you pay a lot for purchases and little or nothing for sales, you won't have to transfer anything to the budget either.
When paying UTII, you do not need to pay VAT. Therefore, if all retail is removed from the ORN, and purchases of goods are made from VAT payers, you will get what was said above.
The main thing is not to forget that in order to deduct input VAT, a properly executed invoice is required.
For goods and services that simultaneously relate to both types of activity, VAT is allocated using proportioning. It takes into account the share of income from activities under the ORN in the total revenue for the quarter, because VAT is paid on a quarterly basis.
But if the share of proceeds according to the ORN is more than 95 percent of all income, then you do not have to bother and take into account all input VAT when calculating.
Accounting
The foundation that ensures a stable and relatively safe operation is competent accounting. When taken separately, the value of this factor increases significantly.
The accounting procedure for individual entrepreneurs under various taxation systems:
In addition to fully reflecting all the nuances of the enterprise's work in the accounting policy, it is necessary to finalize the chart of accounts. For a convenient and informative reflection of the results for each tax regime, you need to open the appropriate sub-accounts for all accounts important for accounting.
Table: Sub-accounts required for separate accounting
| Master account | Sub-accounts |
| Subaccount 90.1 "Revenue" of account 90 "Sales". |
|
| Account 44 "Selling expenses". |
|
| Account 19 "Value added tax on acquired values." |
|
Other subaccounts may be required depending on the specifics of the activity.
Insurance premiums
The amount of insurance premiums does not depend on the tax regime, but on the wage fund. Therefore, based on the size of these contributions, there is no need for separate accounting. But if you approach from the other side, then UTII can be halved, because it is subtracted from it:
- all types of compulsory insurance premiums for employees;
- sick leave costs;
- contributions under voluntary insurance contracts in case of temporary disability of employees.
All this applies to employees of both an entrepreneur and a legal entity.
When an individual entrepreneur pays contributions for himself, the opposite is true. But this does not negate the need for separate accounting.
Features for individual entrepreneurs and LLC
An individual entrepreneur, when combining general and special tax regimes, must add up all his income, regardless of their taxation. And then pay insurance deductions for yourself from the amount received.
In order to minimize the overall increase in the amount of insurance premiums, it is necessary to accurately determine the income from the activities under the OSH. To do this, without fail, the entrepreneur must keep separate records of income and expenses in the appropriate book.
LLC, when combining UTII and ORN, can reduce UTII at the expense of insurance premiums. But there is a need to calculate and transfer taxes on profits and property to the budget. They are calculated only for the types of activities under the RSA, which also requires a thorough elaboration of the methodology for separate accounting.
Other nuances
In practice, it is often impossible to share resources between different kinds activities. In all these cases, you need to be very careful about the methodology for compiling proportions for the specific weight of each tax regime. This will allow you to avoid mistakes, for which you will later have to pay very dearly.
Taking into account the complexity and confusion of accounting and taxation under the ORN, it is much easier and more convenient to combine UTII with the simplified tax system, if there is such an opportunity.
Combining UTII and STS
Since January 1, 2017, the amount of income and the cost of property have been increased to 150 million rubles, allowing the use of the simplified tax system. This gives an additional opportunity to switch from the ORN to the "simplified" system for those who pay UTII at the same time. As a result, small businesses can get rid of many of the problems associated with the complexity of ORN.
Pros and cons of combining
If we compare with the previous case, then the main plus remains, and the minuses become much less. This is good news.
Enterprises do not need to calculate and administer income tax and VAT. This greatly simplifies accounting. It is enough to take into account only income or expenses, the list of which is clearly defined in article 346.16 of the Tax Code of the Russian Federation, and income, and you can choose which is more profitable. Property tax is paid only for real estate for which the cadastral value is determined, which reduces its value.
Entrepreneurs do not need to pay additional personal income tax, and the same concession for property tax.
Tax accounting is carried out by entrepreneurs and organizations in a simple and understandable book for recording income and expenses.
When is it possible
The combination of taxation regimes under the STS and UTII is possible only if all the restrictions that exist for each of them are simultaneously fulfilled. The main requirements to be considered in the first place:
- the total number of employees in all types of activities should not exceed 100 people;
- the value of the property should be no more than 150 million rubles;
- up to 25% should be the share of participation of other organizations.
In some cases, there is a direct ban on the use of the simplified tax system. It applies to those areas where a lot of money turns around, for example, banks, insurers, MFIs, NPFs, investment funds, pawnshops, lawyers, brokers.
The combination of STS and UTII can occur in three cases.
- The business entity works for the STS. Starts the new kind activities that fall under UTII.
An entrepreneur or a legal entity is only engaged in activities under UTII, decides to expand, and a new type of activity does not fall under this special tax regime.
The enterprise combines the ORN and UTII, but due to the increase in the limits on income and property value that allow the use of the simplified tax system, it decides to replace the ORN with a "simplified tax".
The actions required to move to the combination of STS and UTII will differ in each of these cases.
How to go, required documents
In the first case, before starting a new type of activity, you just need to submit an appropriate application to the tax office for registering an organization or individual entrepreneur as a taxpayer for UTII.
In the second and third cases, everything is much more complicated. The fact is that the simplified tax system cannot be applied whenever you want. This opportunity is provided by the Tax Code only from the very beginning of the year or during registration. Therefore, in the cases under consideration, you will have to wait for the end of the year, not forgetting, while submitting a notification of the transition to the simplified tax system to the tax office before December 31.
How to keep separate records under such a system
As noted earlier, the combination of STS and UTII greatly simplifies. All the information necessary for calculating and paying tax under the simplified tax system is enough to be reflected in the book of income and expenses, and according to UTII it is necessary to take into account only the so-called physical indicators, such as the number of employees in the provision of services, retail space and others, all of them are listed in the appendix to the declaration according to the simplified tax system.
VAT calculation
Neither the STS, nor UTII provide for the payment of VAT. The exception is VAT on the import of goods, but it does not depend on the taxation regime and is always considered the same.
Accounting
In the accounting policy of the organization, only the methodology for dividing revenue, expenses, physical indicators and employees by tax regimes needs to be prescribed. This is much easier than in the case of combining ORN and UTII. But everything is done in the same way as described above.
Insurance premiums in this combination
The combination of these two special taxation regimes does not in any way affect the amount and procedure for paying insurance premiums both for employees and for individual entrepreneurs themselves.
For employees, payments are usually 30% of the wage bill.
But there are preferential businesses with a social or industrial focus, for which these payments are 20%, when using the simplified tax system or combining the simplified tax system with UTII. The total revenue for the year from all types of activities should be less than 79 million rubles, and the share of preferential activities should exceed 70%.
Features for individual entrepreneurs and LLC
An individual entrepreneur, in addition to paying contributions for employees, must pay for himself. If the total income from all types of activities is less than 300,000 rubles, you need to transfer 27,990 rubles. From the rest of the income, you need to give another 1%, but in this case, the "ceiling" is set at 163,800 rubles.
All these amounts can be taken into account to reduce the tax under the simplified tax system, if the tax base is only income. To do this, you need to determine the ratio of income for each tax regime and proportionally divide the amount of insurance premiums.
An LLC can reduce both taxes only by the amount of contributions for employees, as well as individual entrepreneurs using hired labor. In the accounting policy, it is necessary to determine the criteria for assigning employees to each type of activity, and on their basis to divide the wage fund. Each tax will be reduced in accordance with this division. The total reduction in each tax cannot be more than 50%.
If the tax base according to the simplified tax system is the difference between income and expenses, insurance payments are not reduced by the tax itself, but by this base.
Other nuances
When combining the STS and UTII, it is imperative to take into account different tax and reporting periods, the deadlines for filing declarations, as well as the timing of payments for these tax regimes.
The following videos will help you not to get confused in all this.
Video: Reporting and payments of individual entrepreneurs on UTII and STS
Video: Reporting and payments of LLC on UTII and STS
Is it possible to combine ORN and USN?
At the beginning of the article, it was mentioned that the USN is an alternative to the USN. And this gives an unambiguous answer to the question posed. The legislation does not provide for the possibility of the simultaneous application of the simplified taxation system and the ORN. It is necessary to choose, which is eloquently evidenced by the clarification of the Ministry of Finance of the Russian Federation.
The procedure for applying the simplified taxation system established by Chapter 26.2 of the Tax Code of the Russian Federation does not provide for the combination of the application by organizations and individual entrepreneurs with the general taxation regime.
Deputy Director of the Department of the Ministry of Finance of the Russian Federation A.S. Kizimov Letter No. 03-11-06 / 2/51596 dated September 8, 2015
Many entrepreneurs in the process of developing their business are faced with the need to combine various tax regimes. This gives them the opportunity not to slow down their growth rates due to the exorbitant tax burden. But, before combining tax regimes, you need to carefully study them, choose what is right for your business, and only after that, make sharp movements in the accounting policy of the enterprise.
Can an enterprise combine regimes when conducting activities for which different systems are used? What are the rules for combining UTII and OSNO in 2019?
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If a company conducts one type of activity, then it will not be difficult to determine the choice of the tax system, keep records and calculate taxes.
But what to do in the case when several types of operations are carried out, in respect of which UTII or another regime cannot be used in any way?
And there is also no desire to completely switch to OSNO due to the high tax burden. If you are faced with such a problem, it is worth figuring out how and when you can use UTII and OSNO at the same time.
General information
Let's turn to the letter of the law, where there is information about each of the regimes, and also contains a list of conditions when the OSNO and UTII can be applied by taxpayers.
Concepts
UTII is a unified tax on imputed income. This is a special preferential treatment that companies can work in in relation to certain types of activities ().
When using such a system, the company does not pay:
- income tax;
- Personal income tax;
- on property;
- VAT (except in some situations).
Instead of such payments, the company must calculate and transfer to the state treasury a single tax.
There is also an obligation to transfer insurance contributions to funds (PFR, FSS), tax on water, land, transport and other taxes according to general rules.
In addition to reducing the tax burden, the company gets the opportunity to reduce the number of submitted reports.
Decisions on the introduction of the tax system or its abolition in the territorial district, regional self-government bodies.
What if the organization conducts activities that are subject to UTII, and also conducts operations that do not fall under taxation?
It will use OSNO for this activity unless it provides a timely notification of the transition to another system.
OSNO is a general taxation system on which the following are paid:
- income tax (except for some preferential categories of firms);
- on property;
- Personal income tax;
- sums insured, regional taxes, etc.
For all types of activities in relation to such taxes, it is worth reporting to the tax office.
Transition conditions
The transition to OSNO is carried out in the event that:
- if the organization does not meet the requirements of the preferential regime or violated them when using the special regime;
- if the company must issue with the allocation of VAT, that is, it is a payer of such tax;
- if the company is among the beneficiaries of income tax;
- if the company simply does not know about the possibility of using other tax systems;
- if the entrepreneur worked on the patent STS, but did not pay on time for the patent.
You do not need to notify about the use of OSNO. The organization switches to this mode by default from the moment it opens or loses the right to work on a special system.
There are no restrictions on the use of OSNO, that is, it can be used by all legal entities and individuals without exception.
The transition to UTII is voluntary, but for this it is necessary to submit an appropriate notification (or) to the tax office.
There are a number of restrictions on the use of imputation:
Are not eligible to use the tax system:
- the largest tax payers;
- educational institutions, organizations providing medical services and social security, if in the implementation of activities one cannot do without catering.
There are also restrictions on the type of activity. There is a closed list, which includes catering, retail, advertising, etc. You can see it in Art. 346.26 NK.
Legal grounds
When using UTII, you should be guided by:
When working on OSNO, it is worth relying on regulatory documents that govern the procedure for calculating and paying taxes to be transferred on the system. This:
Combining tax regimes OSNO and UTII
Enterprises can combine the common system and UTII, and individuals can work simultaneously at UTII, OSNO and patent regime.
Let us dwell on the simultaneous use of imputation and general regime. What rules should you follow?
Taxable period
The tax period for claimants is a quarter. That is, every three months in relation to those types of activities that are subject to a single tax, it will be necessary to submit and pay the corresponding taxes.
Under OSNO, the tax period is determined for each type of tax:
Calculation algorithm
When determining the amounts to be paid, it is worth highlighting which income and expenses belong to UTII, and which to OSNO. It is worth calculating the amounts separately for each type of tax.
When calculating UTII it is worth considering:
- correction factors K1 and K2;
- rate of 15%;
- basic profitability;
- physical indicator.
The following formula is used:
The base is defined as follows:
When conducting business on OSNO, it is worth calculating income tax, VAT and property tax.
For calculations, it is worth determining income. This could be:
- the profit that is received from the sale of goods (with OSNO);
- non-operating profit ().
Profit is determined by subtracting expenses from income. The procedure for transferring income tax when combining UTII and OSNO contains, Art. 346.26 p. 4, 7 of the Tax Code.
With regard to general income and expenses, it is worth using the following formula (to highlight the OSNO profit):
UTII expenses:
The firm has the right to independently distribute and fix costs in the accounting policy. If there are types of expenses that cannot relate to only one type of activity, then they are divided in proportion to the income of UTII and OSNO
Accounting policy preparation
Taxpayers should draw up an accounting policy in the form of a separate document, which will contain all important nuances taxation.
The accounting policy does not have a regulated form, therefore, organizations are independently obliged to approve it and follow the prescribed rules when conducting business.
If the company combines UTII and the general regime, then it must keep separate records of property objects, obligations and transactions of an economic nature (Art. 346.26, clause 7 of the Tax Code).
But at the same time, the accounting policy for those activities that are subject to imputed tax will be drawn up on a general basis.
The accounting policy should provide for the calculation procedure:
- income tax;
- on property;
They prescribe the features of transferring insurance payments, the distribution of payments for temporary disability.
In preparation accounting policies for accounting it is worth relying on the law that was approved.
In the document:
- fix the plan of used accounts;
- approve the rules for the distribution of values by subaccounts;
- determine the methods for valuing assets and liabilities for separate accounting, etc.
Separate accounting
As mentioned above, firms that combine UTII and OSNO must keep separate accounting records. Companies are required to calculate and pay taxes in relation to different types activities in accordance with the applicable regime.
If separate accounting is not kept, then there is no reason to consider the enterprise a violator, and she cannot be held liable.
But if separate accounting is not carried out, unpleasant consequences may arise:
- Distortion of the tax base for individual payments.
- Wrong payment of tax.
- The impossibility to apply input VAT to deductions, as well as its accounting in costs, which are deducted when calculating corporate income tax ().
Since two modes are combined, it is worth highlighting the costs:
- what are associated with the receipt of profit from operations that are subject to a single tax;
- what are related to income from activities taxed by OSNO;
- that refer to one and the second mode at the same time.
The costs of the first group will not be taken into account, and the costs of the third group should be distributed by type of activity.
Separate records should be kept in relation to property, production, general operating expenses which are clearly delineated.
The work of an accountant will be facilitated if the accounting policy specifies how to separate expenses, the cost of property and the salary of employees.
In this way, it will be possible to separate those costs that will not be taken into account when calculating income tax. In the case when all indicators can be clearly distinguished between UTII and OSNO, problems will not arise. But what if this cannot be done?
Then it is worth turning to such a method as share distribution. It is implemented in relation to costs:
- to pay sick leave for temporary disability for the same employees;
- for the purchase of equipment, transport for general use.
It is also necessary to organize when combining OSNO and UTII
distribution of salaries of representatives of the administration, workers, which are classified as service personnel.
Questions that arise
Do not panic if you are confused in the laws and do not know which decision will be correct in the distribution of taxes and their payment. We will answer the most frequently asked questions.
Features for LLC
If the organization for a certain time only conducts activities that are subject to UTII, then zero reporting is not submitted for income tax and VAT.
The provision of a zero imputation declaration will indicate that such activities are not being carried out.
But often there are misunderstandings with tax structures, so it is better to submit zero reporting.
When combining modes by an organization, it is important:
- to divide employees as much as possible by type of activity, draw up administrative documents for the company;
- to divide property objects;
- split the expenditure part;
- make wiring through the terminal when combining OSNO and UTII;
- approve sub-accounts in the chart of accounts, which will reflect assets, liabilities, income, expenses;
- to fix in the accounting policy the methods of keeping separate accounting of all factors.
Nuances of an individual entrepreneur (IE)
When combining UTII and DOS, the entrepreneur is exempt from paying personal income tax, VAT and property tax in terms of those activities that fall under the single tax.
Therefore, it is also important to divide all income and expenses between those activities that are taxed by OSNO and those that are charged with imputation. Entrepreneurs, according to the legislation, do not keep accounting records.
But in the event that they conduct business simultaneously on two tax systems, accounting will have to be kept - this will facilitate the calculation of taxes. SP can keep records by filling out.
What about VAT?
Companies do not have to pay VAT when using UTII, except as described in. Firms on OSNO do not have such an exemption.
Accordingly, when combining UTII and OSNO, only a part of those activities that relate to imputation are exempted from the calculation of value added tax. This means that it is worth organizing separate VAT accounting.
If legal or individual buys goods with allocated VAT, which will be used in transactions on UTII, then the amount of tax will be taken into account in the price of such products.
If a company buys goods with VAT for OSNO activities, then the tax amount will be deducted in accordance with the procedure approved by the regulatory documentation.
But there are situations when it is difficult to organize separate accounting in terms of expenses, for example, when renting a building or paying for utility bills.
Then the amount of input VAT should be distributed in proportion to how such products are used in certain activities. In respect of VAT on transactions, a declaration is submitted on OSNO once every three months.
Should I pay property tax?
Companies on UTII do not have to pay property tax. But if, in addition to those activities that are subject to imputed tax, other operations are carried out that fall under the OSNO taxation, then it is necessary to keep separate records in relation to property objects.
The cost of OS that are used when carrying out activities on a common system should be included in the base in accordance with Ch. 30 NK.
When choosing a particular taxation system, not all individual entrepreneurs and heads of enterprises and organizations know that it is possible to combine them. In particular, any tax scheme can be combined with a special UTII regime. Their simultaneous use gives an individual entrepreneur or LLC a number of certain advantages, which is why experienced businessmen quite often use both OSNO and "imputation" in their work.
Why combine tax systems
With logical reflection, anyone will understand that combining tax regimes for commercial enterprises and individual entrepreneurs is primarily interested in optimizing taxation or, more simply, tax savings. But what exactly does the combination of OSNO and UTII give and how to apply them simultaneously? Let's try to figure it out. Let's start in order.
Briefly about OSNO
The general taxation system is inherently classical and the transition to it occurs automatically immediately from the moment of registration of an enterprise or individual entrepreneur. Another option to start working according to OSNO is to change the taxation system in the course of the organization's activities. In particular, this is possible:
- if the organization cannot apply other types of tax systems, including special regimes;
- if the company must use VAT invoices in its work;
- if the organization has benefits in calculating income tax;
- if the individual entrepreneur has lost the right to work under the patent.
These and some other factors allow merchants to switch, if necessary, to a general tax regime.
The law does not in any way restrict enterprises and individual entrepreneurs wishing to work according to OSNO.
Like all other tax systems, OSNO has its own characteristics and procedure for calculating and paying fees to the state budget.In particular, on the general system, such types of taxes are paid as:
- value added tax;
- income tax;
- personal income tax;
- property tax;
- various regional tax and insurance payments.
Since the accounting and reporting system under the general taxation system has many subtleties, then, as a rule, its calculation is impossible without qualified accounting assistance.
Briefly about UTII
Unlike the previous type of tax, UTII is a special tax regime. Its main feature is that it is calculated not from the actually received profit, but from the estimated future income.
Another important point: UTII is used for certain types of activities prescribed in OKVED and OKUN. Moreover, each region independently chooses certain areas of business that fall under the "imputation" on its territory.
To calculate UTII, such indicators are used as:
- basic return- estimated income per month;
- physical indicator- for different areas of business, it can be square meters, the number of employees, the number of cars involved, etc.;
- K 1- federal adjusting coefficient reflecting the inflation rate;
- K 2- regional adjustment factor, taking into account various local factors;
- % - tax rate.
These parameters are not constant, and may change from year to year. You can read more about correction factors by going to.
It is considered UTII according to a strictly defined formula and is paid quarterly.
Combining the unified imputed income tax and OSNO: separate accounting
The most important aspect to consider when combining common system taxation and "imputation" - keeping their separate accounting. From the point of view of practical application, for many organizations and individual entrepreneurs, this is not entirely convenient. However, the clear benefit minimizes these negative points.
What is the essence of segregated accounting? For each type of taxation, enterprises and individual entrepreneurs must separately calculate and pay tax.
In order for this to happen clearly and accurately, the so-called accounting policy should be pursued, that is, in a special document, prescribe methods for keeping records of income and expenses, their distribution for each individual tax system, as well as regulate the rules for distributing funds among accounts, methods for assessing assets and etc. If an organization combines the general regime and UTII, then it must separately take into account various obligations, property objects and economic activities.
However, there are individual entrepreneurs and enterprises that do not keep separate accounting records. In this case, no liability is provided by law. Nevertheless, for them this is fraught with not the most pleasant consequences:
- with regard to VAT: impossibility to apply it to deduction and take it into account;
- when calculating taxes, an incorrect tax base is possible;
- as a result - erroneous payment of taxes.
Expenses for combining UTII and OSNO
When combining the two modes, expenses must be allocated to those that go according to the OSNO, according to UTII and for combining these two modes. Moreover, the latter need distribute by type of activity.
To make it easier for an accountant to deal with expenses, the accounting policy should determine in advance how to divide property, funds for the payment of wages, etc. Thus, it will be possible to highlight those expenses that are not included in the calculation of income tax.
But if you cannot distinguish between costs for some reason, what to do in this case? Should take advantage of equity distribution, that is, separately take into account:
- expenses for the purchase of transport, equipment, etc .;
- sick leave costs;
- salaries of management and service personnel.
Combining UTII and OSNO LLC: nuances
When maintaining two tax regimes at the same time: general and imputation, legal entities need to remember about several features:
- if an enterprise or organization for some time only conducts those activities that fall under the "imputation", then it is not necessary to submit zero reports on income tax and VAT. Otherwise, this will mean that the company does not conduct any activities at all subject to UTII. However, in order to avoid disagreements and controversial situations with tax structures, many legal entities still prefer to submit a zero return;
- the management of the enterprise must develop an accounting policy with scrupulously prescribed regulations for maintaining each of the regimes, with the obligatory consideration of all the necessary factors;
- the accounting department of the enterprise must clearly distinguish between expenses, property objects and employees by type of activity;
- it is necessary to create sub-accounts reflecting profit, costs, assets, liabilities.
Combining OSNO and UTII SP: nuances
An entrepreneur who switched from OSNO to imputation in some activities is exempt from VAT, personal income tax and property tax.
Therefore, it is extremely important to divide the income and expenses of individual entrepreneurs between these two systems. It is not so easy to understand all the intricacies of tax accounting in this case, therefore, when using two tax systems at the same time, it is advisable for individual entrepreneurs to use the services of a qualified accountant. To help him can be provided Book of accounting of income and expenses, which should be kept by an individual entrepreneur and which greatly facilitates the maintenance of separate accounting for mixed taxation.
Thus, both for individual entrepreneurs and for limited liability companies, the combination of imputation and OSNO has a number of features. The most close attention should be paid to the distribution of profits and expenses between them. The clearer, more transparent and correct this division is when calculating tax collections, the more efficiently it will be possible to save on mandatory payments to the state budget.
If companies or individual entrepreneurs do not submit a notification on the application of the simplified tax system to the tax office within 30 days after registration, then by default they are considered taxpayers within the framework of the general taxation system, at least until the end of the current year. However, in certain areas of activity, it is possible to switch to the use of a special tax regime - in the form of UTII. The combination of UTII and OSNO, in turn, implies a number of features in accounting and the principles of calculating taxes, which must be strictly observed.
How to switch to combining UTII and OSNO
The transition to UTII does not require the filing of an application directly from the date of registration of the company or individual entrepreneur. A specific type of business is transferred to imputation. Accordingly, the law provides for the possibility of transferring it to UTII directly at the start of work in this area. Simply put, a newly registered businessman may well not carry out commercial activities for some time, or carry out some line of business within the framework of the usual system. Later, at the start of the type of activity that falls under the payment of UTII in the region of its implementation, you can apply for the transition to imputation. For organizations, this document is drawn up in the form, for individual entrepreneurs - in the form approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected]
In this situation, it is important to meet the deadline. The above applications for the transition to UTII must be submitted no later than 5 days from the moment the imputed activity begins. It is also important to understand that transferring to imputation in the middle of the year can only be a new type of business that has not been carried out before. If there is a desire to switch to the payment of the imputed tax in the already developed direction, then traditionally, for such a change in the applied tax system, you will have to wait for the New Year holidays, that is, you will have to submit the same application with reference to January 1 of the next calendar year.
The very same registration as a payer of imputed tax is carried out at the place of business, transferred to UTII. This location may not coincide with the address of registration of a company or individual entrepreneur. It is possible to carry out imputed activities even in another region. The main condition here is only that the local authorities of this region should secure the possibility of using UTII in relation to a specific type of activity.
Reporting on OSN and UTII
The simultaneous use of OSNO and UTII involves the submission to the IFTS of two separate sets of tax reports within the framework of one and the other tax system. Let us remind you that the firms on the OSN are the payer of income tax and VAT. For individual entrepreneur"Profitable" tax is personal income tax, and in addition, it also reports on VAT.
The principles of calculating and filing reports on UTII for companies and individual entrepreneurs are the same. For the imputed type of activity, only one general tax is paid, which does not depend on the amount of income actually received and is calculated on the basis of fixed indicators established by law.
When paying taxes on the simultaneous OSNO and UTII, the principle of the territory of registration is observed. General regime taxes are paid at the place of registration of an individual entrepreneur or legal address of the company, UTII is transferred to the place of registration as a payer of imputed tax for a specific type of business. According to the same principle, reporting on general and imputed taxes is submitted.
But settlements with the FSS and PFR for employees, regardless of which type of business they are engaged in, should be submitted exclusively at the place of official registration of the company and individual entrepreneur. In this case, it is also not required to split the transferred contributions.
Combining UTII and OSNO
The simultaneous use of OSNO and UTII imposes on taxpayers, both firms and entrepreneurs, the obligation to organize separate accounting of transactions related to general and imputed types of activity. This is due to the fact that the expenses related to UTII should not be taken into account in the calculation of general-regime taxes, thereby underestimating them, and imputed income should not increase the tax base on the tax base. This rule must be observed very carefully, since in the absence of principles of separate accounting fixed at the level of accounting policy, controllers will insist on including all income, including imputed ones, in the calculation of income tax or personal income tax, as well as in the VAT base.
The very principle of keeping separate accounting records is quite simple to implement, especially with regard to income. Even in the implementation of several areas of activity, it is always possible to say quite accurately to which of them this or that payment received from the buyer belongs. It is only necessary to control the process of accounting for these amounts.
Most of the costs are also fairly easy to attribute to one or another type of business. For example, if we are talking about shopping store on UTII, the goods that are purchased for such a store will definitely not be considered an expense within the framework of the DOS, that is, it will not reduce the tax base for income tax or UTII, it will not be possible to deduct input VAT on it. By the same principle, it is possible to distribute the wages of personnel employed in imputed and general activities.
But practically any company or individual entrepreneur also has such costs that cannot be clearly attributed to a specific line of business, they are incurred for the activity as a whole. This category of expenses includes, for example, the salary of a manager and an accountant, or the rental of premises in which administrative personnel work. Such expenses, which cannot be precisely allocated between one or another type of activity, should be divided in proportion to the income received in the framework of each of these types of activity. Moreover, in this case we are talking about real incomes received from transactions with buyers on OSNO and UTII. This approach was voiced, in particular, in the letter of the Ministry of Finance dated April 16, 2009 No. 03-11-06 / 3/97.
Of course, organizing separate accounting requires additional time expenditures from taxpayers. However, in the end, they may well pay off, since the transition to UTII for certain types of activities is, first of all, serious savings on tax deductions. So such conditional investments certainly cannot be called unjustified.
