Tax Regime Notice. Notification (application) on the simplified tax system

The simplified taxation system is one of the most demanded among businessmen of small and medium forms. It is chosen by entrepreneurs due to the simplicity of the execution mechanism. On Simplified, a single tax replaces the accrual and payment of several taxes.

Do you need to register an IP? Turn to professionals: drafting documents on the day of contact, choosing the optimal taxation scheme and types of activities.

In order to change the taxation system to a simplified one, it is necessary in advance, before the reporting period, no later than December 31 of the current year, to notify the tax inspectorate at the place of residence by notification.

The application is made out once, the applicant retains the right to use the simplified tax system when changing the place of residence or field of activity.

Application for USN

An approved standard application form for filling out can also be downloaded from the official website or obtained from the tax office. There are special cases when they accept an application drawn up in an arbitrary form.

A prerequisite is to indicate in the application form the number of staff members, the amount of income for nine months, indicate the chosen taxation system, the cost of fixed and intangible assets. An application is submitted in two copies. After affixing a stamp, certification by painting, the second copy is given to you in your hands. Be sure to keep a second copy to confirm the notification you made!

The use of the simplified tax system is not available to everyone, there are basic restrictions on the amount of income and the number of employees of the state and auxiliary - by type of product and type of activity carried out, which fall under the following categories:

• more than 100 employees;
• the amount of profitability of activities over 100 million. rubles per year;
• production of excise products;
• development and extraction of minerals;
• pension and investment funds, insurance, etc. financial organizations;
• notaries, lawyers engaged in private practice;
• organizations, the residual value of fixed assets of which is more than 100 million rubles;
• budget institutions;
• foreign organizations;
• organizations and individual entrepreneurs who did not notify of the transition to the simplified tax system within the prescribed time frame.

Application for USN when registering an individual entrepreneur

An application for the transition to the simplified tax system can be submitted along with the documentation for registering an individual entrepreneur, at a time.

Consider filing an application for the USN at registration. The algorithm of actions is as follows:

Fill in the application form for state registration as an individual entrepreneur. In the electronic execution of the document, the Courier New font, 18 points high, in the form of capital letters must be used. Important condition! In the regulatory authorities, provide a document with a one-sided type of printing. When filling out the application form manually, it is necessary to make entries in the columns in capital block type, in black ink.

When registering an IP, the notification is submitted along with the papers for state registration. Filling in the TIN column is not required, since an individual payer number is assigned during registration.

Let's move on to the description of filling out the application form.

I. To fill in the tax code line, use the official website of the Federal Tax Service, where you can get the information necessary for recording, including payment details.

II. To indicate the sign of the tax payer, you must select the group by which you rank your activities:

1. the notification is submitted at the same time as the documents for registration of IP;
2. upon re-registration (after the previous liquidation),
3. when switching to the simplified tax system from UTII;
4. if you are an operating organization, and only change the taxation system, the exception is UTII taxpayers.

III. Entry in the columns Full name and the signature of the applicant, must be made in front of the tax inspector, and only in black ink, dashes are put in empty cells.

Select the number that determines the type of transition:

1. change in the type of taxation;
2. Sole proprietorship, legal entity, registered for the first time or newly registered.

IV. The next step, when filling out the application form, is to choose the type of transition to the simplified taxation system. Below, three options are listed, you must choose the one suitable for your case and put it in an empty cell, cross out the rest of the unused cells with a dash.

1. upon transition from other tax regimes;
2. registered for the first time and again as an individual entrepreneur and legal entity;
3. ceased to be a UTII taxpayer.

Be careful! To change the taxation regime from UTII to STS in the middle of the year, you need a special reason! This may be the termination of a type of activity subject to UTII, and the beginning of a different type of activity. That is, passing, considers certain special cases, not for all entrepreneurs.

V. When filling in the column of the object of taxation, it is necessary to make a choice from the following two categories:

1. income, at a rate;
2. income minus expenses.

For the optimal choice of this category, it is necessary to carry out preliminary calculations, but it is necessary to take into account the fact of error, since when planning activities, it is not always possible to take into account the expenses and incomes of the future period.

all your expenses must be documented and documented .

• Accounting for expenses must be kept in the Book of Accounting for Income and Expenses.
• Have confirmation in the form of receipts, checks, waybills - any payment documents, expenses for paying for purchased goods or services are.

VI. You skip the line receiving income for 9 months when filling out, this line is intended for organizations changing the taxation regime.

VII. Select an item, depending on the person certifying the notification:

1. the head, or the individual entrepreneur;
2. representative acting under power of attorney.

VIII. Indicate the phone number, put a signature, the date of submission of the notification.

What is the deadline for submitting an application to the IFTS for the transition to the simplified tax system from 2018? What happens if you don't meet the deadline? How long does it take for the tax authorities to consider applications? Can they refuse to switch to a simplified system from 2018?

What conditions must be met for the transition to the simplified tax system from 2018

At the end of the year, it's time to decide whether to switch to simplified or not. Make a decision and select the object of taxation ("income" or "income minus expenses").

Also check whether the conditions for the transition to the simplified tax system from 2018 are met, namely:

You can switch from DOS to STS only from the beginning of the new year. To do this, no later than December 31, submit a notification to the IFTS (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

Notice deadline

When switching, submit a notification no later than December 31 of the previous year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).

When creating a new company, submit a notification along with documents for state registration. If you have not done this, you can submit a notification within 30 calendar days from the date of tax registration indicated in the certificate (clause 2 of article 346.13 of the Tax Code of the Russian Federation). In both cases, your company will be considered applying the simplified tax system from the date of its registration.

Read also Who is entitled to a creative pension

December 30 and 31, 2017 are Saturday and Sunday. These days tax inspections do not work. Therefore, submit a notice for "simplified" from 2018 no later than December 29, 2017. This is the last working day of 2017.

If you send a notification to the IFTS late, for example, on January 9, 2018, then the transition to the simplified tax system from 2018 will be considered failed. And it will not be possible to apply the USN.

An application for the transition to a simplified taxation system is called a notification and has a standard form 26.2-1. You can download the notification form for the transition to the simplified taxation system, which is relevant for 2017, below, we also offer, for example, a completed sample when switching to a simplified regime in 2017.

Despite the fact that many people refer to form 26.201 as a “statement”, the document is called a “notification of the transition to a simplified taxation system”. This form should be submitted to the tax authority in order to inform about your intention to apply the regime based on the payment of a single tax of the simplified tax system.

Both individual entrepreneurs and organizations can switch to the simplified regime, provided that they comply with the conditions established by the tax legislation of the Russian Federation.

You can submit a notification immediately upon state registration of an individual entrepreneur or LLC. Already existing organizations and individual entrepreneurs can switch to the simplified tax system only from the new calendar year and, accordingly, submit a notification form 26.2-1 at the same time before the end of the current year in order to switch to the simplified tax system from the next year. For example, in order to work in 2018 on a simplified regime, it is necessary to notify the Federal Tax Service before the end of 2017.

For newly created legal entities and individual entrepreneurs, a period of 30 days is set, during which they can apply for the transition to the simplified tax system to the tax office.

Notification form 26.2-1 is submitted to the Federal Tax Service at the location of the organization or at the place of residence of the individual entrepreneur.

Download samples of other statements to the tax office:

• on registration of IP form P21001 - sample;
• on the closure of the IP form P26001 - sample;
• on the registration of the organization form P11001 - sample.

Instructions for issuing a notification of the transition to the simplified tax system form 26.2-1

The form is quite simple, form 26.2-1, relevant for 2017, has only one sheet to fill out and was approved by order of the Federal Tax Service of Russia dated November 2, 2012, order number - MMV-7-3 / [email protected]

In form 26.2-1, the following data must be filled in:

• TIN - fill in, if any.
• KPP - filled in for organizations, if any (if there is no TIN and KPP, then dashes are put).
• Code of the tax department where the application is submitted.
• Taxpayer attribute code: 1 - individual entrepreneurs and organizations submitting a notification along with other documents at the stage of state registration; 2 - individual entrepreneurs and organizations, newly created; 3 - current individual entrepreneurs and organizations switching to the simplified tax system from other regimes.
• Full name of the organization (as in the Charter), full name of the individual entrepreneur.
• Then you can put 1 if the transition to the simplified taxation regime is carried out from the beginning of the year (for existing organizations and individual entrepreneurs), 2 - when switching from the date of registration, or 3 - from another date.
• It is indicated by the number that is chosen as taxation: 1 - income or 2 - income minus expenses. If the object of taxation needs to be changed in the future, then this can only be done from the next calendar year, having previously reported this to the tax office using a notification form 26.2-6.
• The year of submission of the notification is set as 26.2-1, as well as the amount of income for 9 months of this year and the residual value of fixed assets as of October 1 of the year of submission of the notification.

Below you should indicate who is applying for the transition to the simplified tax system - the taxpayer (personally an individual entrepreneur or the head of an organization) or his representative. If this is a representative, then you should fill in the details of the power of attorney to represent the interests of the taxpayer, which gives the right to submit documents to the tax authority.

Conditions for applying the simplified regime in 2017:

Form and sample 2017

Notification of the transition to the USN 2017 form 26.2-1 download the form - link.

Form 26.2-1 sample filling for individual entrepreneur during registration 2017 - download.

Application for the transition to the simplified tax system 2018

Today, the simplified taxation system (STS) is the most popular among taxpayers. It allows individual entrepreneurs and firms not to pay a number of taxes (VAT, income and property taxes, personal income tax for individual entrepreneurs), as well as to choose the most profitable object of taxation.

An application for the transition to the simplified tax system for an individual entrepreneur or legal entity is enough to switch to a special regime. At the same time, future “simplifiers” need to meet the criteria established by tax legislation. Our article will tell you about the restrictions and requirements that must be met in order to switch to the simplified tax system, how to apply for the transition to the simplified tax system, and in the article we will give a sample of such an application.

Who can switch to "simplification" from 2018

Legal entities and entrepreneurs who wish to declare the application of the "simplified tax" from 2018 must check whether they comply with the requirements of the Tax Code of the Russian Federation on the date of submission of the notification, otherwise the tax authorities may deny them the right to the simplified tax system.

This year, an application to the tax office for the transition to the simplified tax system from 2018 can be submitted by organizations that (Article 346.12 of the Tax Code of the Russian Federation):

• income for 9 months of 2017 did not exceed the mark of 112.5 million rubles;
• as of January 1, 2018, the residual value of fixed assets according to accounting does not exceed 150 million rubles,
• there are no branches;
• in the authorized capital the share of other enterprises does not exceed 25%.

For individual entrepreneurs, the indicated "transitional" limits of income and the cost of fixed assets do not apply. But the rest of the conditions, under which you can apply for the transition to the simplified tax system from 2018, apply equally to legal entities and entrepreneurs:

• the average annual number of employees is not more than 100 people;
• the person is not an agricultural tax payer (ESKhN);
• the person is not engaged in the extraction and sale of minerals, except for common ones, and does not produce excisable goods;
• the person is not a private notary, lawyer, pawnshop, bank, microfinance, foreign, or insurance organization, private pension fund, private employment agency, "state employee", professional participant in the securities market, organizer of the gambling business, does not participate in production sharing agreements.

Important: the application for the transition to the simplified tax system will be approved by the tax authorities only if all conditions and restrictions are met at the same time.

Notification of the transition to the simplified tax system for individual entrepreneurs and LLC

In fact, the only document for notifying the IFTS of the intention to work on a "simplified" system is the "Notice of the transition to the simplified tax system." Those who are already working on the simplified tax system in 2017, planning to apply this regime in 2018, do not need to submit any notifications.

The current form of the application for the transition to the simplified tax system No. 26.2-1 was approved by order of the Federal Tax Service of the Russian Federation of November 2, 2012 No. ММВ-7-3/829. This form is used by legal entities and individual entrepreneurs who have decided to switch to "simplification" from other tax regimes, as well as newly created individual entrepreneurs and organizations (you can download the notification of the transition to the simplified tax system at the end of this article).

At the same time, the Tax Code of the Russian Federation does not prohibit filing a notification in any form.

How to apply for the transition to the USN-2018

Where to submit the "Notification of the transition to the simplified tax system"? In the IFTS, where the taxpayer is registered (clause 1, article 346.13 of the Tax Code of the Russian Federation). The notification can be submitted on paper or electronically, in accordance with the format approved by the order of the Federal Tax Service of November 16, 2012 No. ММВ-7-6/878.

Newly created individual entrepreneurs and firms can submit a notification within 30 days from the date of registration in order to immediately start their activities on the simplified tax system. The same period is allotted to UTII payers who have decided to completely abandon the types of "imputed" activities by starting a new type of business on the simplified tax system, or ceased to be such in connection with the abolition of the local law on UTII.

For the rest, the transition to "simplification" from other regimes is possible only from next year, provided that the notification of the transition to the simplified tax system "income" or "income minus expenses" is submitted before December 31 of the current year.

To start working on the simplified tax system from 2018, you need to notify the tax authorities no later than 01/09/2018. This is due to December 31, 2017 falling on a Sunday and being moved to the next business day.

The notification form consists of only one sheet and its filling should not cause any difficulties. Let us consider in more detail the procedure for filling out a notification of the transition to the simplified tax system:

• The TIN and KPP of the taxpayer are indicated at the top.
• Next, enter the code of your IFTS.
• The sign of the taxpayer must be selected from the list at the bottom of the sheet. If the notification is submitted with a package of documents for state registration, indicate "1", newly created individual entrepreneurs and legal entities, as well as those who have ceased to be "customers", indicate the code "2", those who switch to "simplification" from other modes (except for UTII) , indicate the code "3".
• Rules for filling out the "Notification of the transition to the simplified tax system" in terms of the name of the organization, or full name entrepreneur, are standard - as in any reporting, they are indicated in full, without abbreviations.
• If the transition to the "simplified" system occurs from 01/01/2018, the transition date code is indicated by the number "1", if from the date of state registration - "2", if this is the transition from the "imputation" from the beginning of the month - "3".
• Next, you should select the object of taxation: "income" (code "1"), or "income minus expenses" (code "2"). The decision on how to fill out an application for the transition to the simplified tax system in this part must be made taking into account expected income and expenses in order to select the most profitable tax object.
• Specify the year of notification - 2017.
• Organizations transitioning from other tax regimes should indicate the amount of their income received for 9 months of 2017 (excluding VAT) and the residual value of fixed assets as of October 1, 2017. Individual entrepreneurs put dashes in these lines.
• In the event that a taxpayer representative submits a notification to the IFTS, the name and number of sheets of the attached document confirming his authority are indicated.
• In the blank lines and cells of the notification, dashes must be put.

Notification of the transition to the simplified tax system of an individual entrepreneur

Consider the procedure for changing the taxation system and an example of filling out a notification of the transition to the simplified tax system 2018 for individual entrepreneurs.

The work of individual entrepreneurs on the general taxation system in the realities of the Russian economy is a disadvantageous occupation, which has already been proven by many specialists, consultants and existing entrepreneurs. Since when registering an IP, it is automatically put on the OSNO, the question of switching to a “simplified” system does not lose its relevance.

Conditions for the transition to the simplified tax system in 2018

After the amendments to the law 243-FZ, the system of restrictive indicators has not changed, the right to “simplified” will still depend on the income limit, the residual value of fixed assets and the number of employees.

The average number of employees has not changed, as before, in an individual entrepreneur there cannot be more than 100 people. However, the boundaries of the maximum values ​​of two indicators - income and cost of fixed assets - have become different. Each of these lines should not exceed 150 million rubles.

As before, in order to legally carry out an IP transition to the simplified tax system with OSNO, it is necessary to engage in only those types of business that are indicated in the list compatible with this taxation system. In short, if an entrepreneur produces excisable goods or decides to open a network of pawnshops, then he will not be able to switch to the simplified tax system. In addition, if the IP already uses the simplified tax system and begins to carry out the above actions, then it automatically “flies” to the OSNO, that is, to the general system.

So, before starting active steps to switch to “simplified” in 2018, it is imperative to calculate how much income an individual entrepreneur has on OSNO for 9 months of the current year. If the turnover for this period exceeds 112.5 million rubles, then the right to switch to the simplified tax system is lost.

If an individual entrepreneur flew off the “simplified” system in 2017, then you can apply for a re-transition to the simplified tax system only in 2018, when the income limit for 9 months is not exceeded, and a new tax regime will be established only from January 1, 2019.

The procedure for the transition to the simplified tax system from 2018

You can switch to the simplified tax system within a month after registration, or by submitting an application for the transition to a simplified tax regime along with a package of documents for registering an entrepreneur. At the same time, the new tax regime will be valid not from the date of filing the application, but from the moment of registration of the individual entrepreneur. The entrepreneur is not required to report as an OSNO payer.

In addition, he has the right to choose a "simplified" and a valid individual entrepreneur if his activities meet the requirements of the tax authorities.

So, you can send an application, or rather, a notification of an individual entrepreneur about the transition to the simplified tax system, in several ways:

• when submitting a package of documents for registration of IP;
• up to 30 days after receiving the certificate of registration;
• before the end of the current calendar year, in order to get on the “simplified” plan next year.

According to official sources, before switching to the simplified tax system, an individual entrepreneur must fill out a notification form and submit it in two copies to the tax inspector. However, in reality, they are often asked to fill out three copies of the form at once, one of them marked “Accepted” remains in the hands of the entrepreneur. It is this document that will confirm that the IP has switched to the simplified tax system.

In some cases, clients of an individual entrepreneur may ask for confirmation that the individual entrepreneur really uses the simplified tax system, if the form with the acceptance mark is not suitable, then additional confirmation can be requested from the tax office at the place of registration.

Note that when switching to a “simplified” version of an existing IP, you will also have to send a completed form on changing the object of taxation to the inspection.

Such a document is called 26.2-6 and contains only a few cells to fill out:

• four-digit code of the tax authority (where you submit documents);
• full name of the entrepreneur;
• date of transition (January 1 of the next year);
• object of taxation.

Such an application, like many others, ends with the date of submission, the signature of the IP owner and the contact phone number.

Before visiting the inspectorate to switch to another taxation regime, three copies of form 26.2-1 should be filled out in advance and several blank forms “in reserve” should be printed out so that in case of an error you can quickly fill out the document again.

In the question of how to switch from OSNO to USN, the main point is filling out the application form. The form consists of only one page, and its correct name is a notice in the form 26.2-1. This document must be signed and submitted personally by the entrepreneur. Before you start filling out, an individual entrepreneur should decide on which system it will be more convenient and profitable to work: “income” or “income minus expenses”.

According to the current version of the Tax Code of the Russian Federation, with a "profitable" simplified tax system, an entrepreneur can apply for a rate of 5 to 15%, and with a "profitable" - from 1 to 6%. Such variations became possible due to the fact that various subjects of the Russian Federation have the right to apply preferential rates for "simplified" for individual entrepreneurs. In some regions, certain categories of entrepreneurs even have minimum rates from 0 to 3%. Before choosing the desired object of taxation, it is worth clarifying whether the type of activity of an individual entrepreneur is included in the preferential list in a particular region.

So, let's consider in detail the process of filling out a document to change the taxation system. The sample notification at the top contains two columns - TIN and KPP, in which dashes should be put when the IP has not yet been registered. In other cases, we enter these numbers, observing the boundaries of the cells. There will be no problems with the code of the tax authority - you must indicate the four-digit number of the inspection in which the individual entrepreneur submits such an application.

The cell "sign of the taxpayer" may contain a number from 1 to 3. If the form is sent along with the documents for registration of an individual entrepreneur, then "1" should be indicated, when submitting an application within 30 days from the date of receipt of the certificate - "2", and when changing the existing taxation systems - "3".

In the column of the object of taxation, you must enter "1" for the "income" system or "2" for the "income minus expenses" system. Further, the current individual entrepreneurs indicate the amount of income for 9 months and the cost of fixed assets. Complete the application by indicating the date of submission, contacts and signature of the owner or his representative. The latter has the right to sign only if there is a properly executed power of attorney.

Thus, if the notification is submitted at the time of registration of the IP, then before signing the application, it is worth counting the number of filled cells - there should be only eight of them:

Individual entrepreneurs who are already operating, that is, registered, must fill out the application form in full, skipping only the columns marked “filled in by an employee of the tax authority”.

When choosing an object of taxation, you should find out if your region has preferential conditions for certain categories of business, and the final decision should be made after a preliminary calculation of the tax burden for the year ahead.

Combination of tax regimes in the current year

The USN regime can be combined with UTII within the framework of the taxation of one entrepreneur. The simultaneous use of two systems is possible due to the fact that UTII or “imputation” does not apply to the entire business, but to a specific type of activity. That is why, as long as one of the lines of business meets the approved conditions for the use of UTII, it is possible to combine "imputation" with a simplified system. Otherwise, individual entrepreneurs can completely switch to the simplified tax system. The transition from UTII to the simplified tax system is carried out on general terms.

The second and last regime with which it is allowed to combine the simplified tax system is the patent system. You can switch to PSN for certain types of activities, while accounting for income and expenses should be separated, that is, twice - for PSN and STS. The condition for the existence of such a combined taxation system, among others, is the presence of no more than 15 people in the enterprise who provide services for a patent type of activity.

If in the course of the activity of the IP it becomes clear that the OSNO is unprofitable, or the entrepreneur can no longer use the "imputation", then the IP can switch to the simplified tax system. Individual entrepreneurs who have not exceeded the amount of income and the cost of fixed assets in the tax period, the number of employees is less than 100 people, and the owners do not include a legal entity with a share of 25% or more have the right to apply the simplified taxation system.

An existing entrepreneur can apply for the simplified tax system until December 31, in which case taxation under the new system will occur from the next calendar year. The application deadline for newly registered sole proprietors is 30 days from the date of issuance of the tax certificate. Although, a notification of the transition to a simplified system can be submitted along with all documents when registering an IP.

How to fill out a notice of transition to the simplified tax system (form 26.2-1)

There are two main taxation systems in Russia: classical and simplified. You can choose a taxation system at the time of registration of the organization. It is also possible to change the classic system to a simplified one in an organization that has been operating for some time, if managers consider that this option is more beneficial for them. How to change the taxation system, what are the conditions for this, how to submit a notification of the transition to the simplified tax system - find out from the article.

USN or KSNO?

Such a system is called simplified for a reason. With the simplified tax system, you need to pay less different taxes. The organization receives exemption from income tax, property tax and VAT. These three taxes are replaced by one. This is 6% of income or 15% of income, which is reduced by the amount of expenses. At first glance, it seems that such a system is obviously more profitable.

However, in reality this is not always the case. At the stage of creating an organization, it is not always possible to accurately predict the fate of an enterprise: what will be the revenue, with which suppliers contracts will be concluded, how many employees will work at the enterprise, how much fixed assets will be.

Therefore, entrepreneurs were left with the opportunity to make a choice of a taxation system not only at the time of the establishment of the enterprise, but also after some time, when the data already appears and it will be possible to determine exactly what is more profitable for themselves. However, a number of conditions must be met in order to proceed.

Conditions for changing KSNO to USN

The simplified tax system was developed in order to make life easier for small and medium-sized businesses, individual entrepreneurs. Large enterprises should not use support measures so that the budget is not at risk. Therefore, not everyone has the right to use the simplified tax system. What are the relevant criteria?

1. The number of employees.
2. The amount of revenue for the nine months of the year.
3. Residual value of the property of the enterprise.
4. The presence of branches.
5. The presence of other organizations among the participants of the company.

So, the average number of employees for an organization on the simplified tax system cannot exceed 100 people. The amount of income for 9 months cannot exceed 45 million rubles, increased by a deflator coefficient of 1.147 (for 2015). That is, for 2015, revenues of a little more than 51.5 million rubles are acceptable. The property of the enterprise in terms of residual value cannot exceed 100 million rubles. Also, the organization cannot have branches or representative offices. The share of participation of other organizations in the one that is transferred to the simplified tax system cannot exceed 25%.

There are a number of restrictions on the type of activity and other nuances, but this can already be attributed to special cases that we will not touch upon in this article.

Notification of the transition to USN

Thinking about changing the tax system? Check your organization against the criteria listed above. If the organization complies with them, it has the right to submit a notification of the transition to the simplified tax system.

An important point. Only a newly born organization has the right to start applying the simplified tax system from any month of the year. The current one can begin to apply the simplified tax system only from January 1 of the new year. Notice must be submitted by January 15th. This document is notifying in nature, so you do not need to wait for approval from the tax office. It is enough to put a mark on your copy of the document. The main thing is that the notification of the transition to the simplified tax system is filed on time.

You can change the object of taxation only once a year. The use of the new object of taxation begins on January 1 of the new year.

How and where is the notice given?

You can notify regulatory authorities in a free form, but it will be easier to do this using a standard statement. This is Form 26.2-1. It is simple, contains only one sheet. You can apply in person or through special means of communication, if your organization has such.

Where to apply for the transition to the USN? You need to submit documents to the federal tax service at the place of registration of your organization.

How to fill out a notice of transition to the simplified tax system

You can fill out the document manually, with a blue pen, in legible block letters. You can do this on a computer by downloading the form from the Internet beforehand, or in a special program.

Let's look at how to fill out a notification on the simplified tax system. In the first line you need to enter the TIN of the organization, in the second - the checkpoint. This information must be taken from the certificate of registration of the organization. The code of the tax authority, as a rule, matches the first four digits in the TIN of the organization. An exception can only be if the organization changed its legal address to one that is under the jurisdiction of another tax office.

Column "Sign of the taxpayer". There are three options here: a one for those organizations that are just now registering, a two for those who are switching from UTII, and a three for those who are switching from other regimes. The footnote to the document has all this information. Next, you need to enter the name of the organization in strict accordance with the constituent documents.

Next, you need to put down a one or two in the column next to the inscription "switching to a simplified taxation system." One, if the transition to the simplified tax system occurs simultaneously with the date of registration, two - if from the new calendar year.

Next, it is necessary to note the object of taxation: 1 - income, 2 - income minus expenses. Then the year of filing the notification is written, lines are filled in with data on income for 9 months and the residual value of the property.

Conditions for saving the USN

There are criteria for both filing a notice of transition to the simplified taxation system and for retaining the right to apply this taxation system.

The criteria are similar to those that must be met for the transition. However, if you can start using the simplified tax system only from the new calendar year, then you can lose the right to the simplified tax system in any month of the year. The loss of the right to use the simplified tax system will also need to be notified to the tax office. This takes 15 calendar days from the end of the tax (reporting) period.

Step-by-step algorithm for switching to USN

Step 1. You need to check your organization for compliance with the four criteria for applying the simplified tax system.

Step 2. Determine the object of taxation.

Step 3. To be more precise, try to calculate advance payments based on the information that you already have for the current calendar year. Keep in mind that the amount of tax can be reduced by the amount of payments that were made to the Pension Fund. You also need to remember that not paying tax at all, even if your organization has worked at a loss, will not work. There is a minimum tax, which is 1% of income. It will have to be paid anyway.

Step 4. Write down the dates for making advance payments and tax to the budget at the end of the year. Advances are paid no later than the 25th day of the date when the tax period ended, and the tax at the end of the year must be transferred to the budget before March 31st.

Step 5. Applying. How to fill out a notice of transition to the simplified tax system - you already know.

Four notifications for USN-2018: filling samples

The New Year is approaching, and with it the opportunity to change the tax system. Someone wants to switch to the simplified tax system or change the object of taxation, while someone, on the contrary, leaves the simplified system for the OSNO.

We offer samples of all four notices relating to the simplified tax system.

Don't forget the submission deadlines:

• notification of the transition to the simplified tax system can be submitted no later than December 31;
• notification of a change in the object of taxation under the simplified tax system is submitted on time (attention!) before Dec. 31;
• notification of the transition from the simplified tax system to another taxation system is submitted no later than January 15 of the year in which the transition takes place;
• a notice of the loss of the right to apply the simplified tax system must be submitted within 15 calendar days after the expiration of the reporting (tax) period in which the right to simplified taxation was lost.

In 2017, December 30 and 31 are days off, so the deadlines are postponed to the first working day - January 9.

Notification forms can be found on our website both in xls and pdf formats.

Notification of the transition to USN-2018: sample filling

Download a sample of filling out a notification of the transition to USN-2018.

Notice of refusal to use USN-2018: sample filling

Download a sample of filling out a notice of refusal to apply USN-2018.

Message about the loss of the right to USN-2018: sample filling

Download a sample of filling out a message about the loss of the right to USN-2018.

Notification of changing an object to USN-2018: sample filling

Download a sample of filling out a notification about changing an object to USN-2018.

The article was written based on materials from sites: 9doc.ru, spmag.ru, tvoeip.ru, businessman.ru, www.klerk.ru.

Among business entities, such a special taxation regime as the simplified tax system is very popular. Replacing large payments to the budget with one single tax, maintaining tax and accounting records according to a simplified scheme attracts a fairly large number of both entrepreneurs and organizations. Let's take a closer look at how to switch to a simplified system and fill out an application for the simplified tax system in the form No. 26.2-1.

The procedure for the transition to the simplified tax system

To apply this special mode, it is necessary to check the compliance of the subject with the eligibility criteria. All of them are defined in the Tax Code of the Russian Federation. If the company satisfies all the stipulated requirements, it has the right to send an application for the transition to the simplified tax system.

The norms of the law establish two options for obtaining the opportunity to switch to simplified taxation - when registering with the IFTS and within a certain time frame from another taxation system.

In the first case, the taxpayer submits an application for the simplified tax system when registering an individual entrepreneur or company, along with a form for obtaining the OGRN or OGRIP.

Important! New companies and LLCs of the Tax Code of the Russian Federation are given time to switch to the simplified tax system in the amount of one month from the date of registration.

In addition, for them, you can not check for compliance with the criteria for applying this mode during the transition. If in the course of activity at least one of them is violated, the business entity will have to return to the OSNO.

Important! In order to switch from another regime to simplified taxation, the Tax Code sets the deadline for applying for the simplified tax system until December 31 of the previous year of its application.

At the same time, the candidate must display the established indicators, which include revenue and monetary value of fixed assets, as of October 1 of the year of application. Further, the values ​​\u200b\u200bare compared with the established norms, and if they are not greater than them, then the taxpayer can make the transition from the simplified tax system to the OSNO.

Taxpayers applying UTII can switch to the simplified tax system by filing an application for simplified taxation, like other entities, but in order to avoid double taxation, they must notify in advance of the end of the previous regime.

If the company does not like the USNO, it can voluntarily leave this system at the end of the year by sending a notification to the Federal Tax Service.

An application for the simplified tax system can be submitted in person or using electronic document management. The legislation establishes form 26.2-1 for it, which must be observed, and when filling out, use the appropriate instructions.

Sample filling out an application for the transition to the simplified tax system

The TIN code of the company or individual entrepreneur is written at the top of the form. It has 12 cells. When the application is filled out on behalf of a company whose TIN contains 10 digits, the last two cells are marked with a dash.

The next step is to indicate the four-digit code of the tax office to which this application is submitted.

Line "Sign of the taxpayer" shows at what point in time this statement is being made:

• If it is submitted along with a package of documents for the state registration of a company or entrepreneur, you need to write here "one".
• If the application is submitted by a firm or individual entrepreneur who re-registered after an earlier liquidation, the "2". The same code is indicated if the taxation system is changed from UTII to USN.
• If they change any other system, except for UTII, to a simplified one, write in this field "3".

Then the full name of the company is indicated, according to the constituent documents, or full name. Individual entrepreneur according to the passport or any other document confirming the identity.

Important! When this field is filled in, the rule applies. The name of the company is written in one line, the data of the entrepreneur - each word from a new line. After that, all remaining empty cells are crossed out.

• Number "1" put by those taxpayers who make the transition from January 1.
• Number "2" are used by firms and entrepreneurs who register for the first time or re-register after closing.
• Number "3" must be put down when the taxpayer has ceased to apply UTII and, because of this, switches to the simplified tax system. In this case, here you need to specify the month from which such a transition is performed.

The following column indicates the selected object of taxation:

• Code "1" is recorded if the tax calculation will be performed on income.
• Code "2" if on income reduced by the amount of expenses incurred. After that, you need to indicate the year when the application for the transition is drawn up.

Data is entered in the following fields in the event that a transition to a simplified system is made from another regime, and the number “3” was entered in the application in the column “Taxpayer attribute” earlier. Here you need to indicate how much income was received for 9 months in the year when the application is made, as well as the amount of the residual value of the fixed assets.

If the application is submitted to the tax service through a trusted representative of the company or entrepreneur, then on the form you need to indicate the number of sheets that are occupied by documents confirming his authority.

Finally, the form is divided into two parts. The applicant needs to indicate the data only in the left. Here it is recorded who exactly submits the document to the tax office:

• "one" if it is done in person.
• "2"- if through a representative.

Then the exact data of the director of the company, the entrepreneur or their representative are recorded, and the contact number is also affixed. The specified information is certified by a signature, and, if available, by a seal. All blank cells in this section must be crossed out.

Attention! If the application is filled out by an individual entrepreneur, then dashes are put in the last name field, since the full name data has already been entered earlier.

However, taxpayers have the right to switch once a year to another taxation system, including the simplified tax system.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

Previously, the transition was declarative in nature, but today it is enough for an organization to submit a notification about the possibility of applying the simplified taxation system (STS).

What are the basics you need to know

The main goal of the simplified tax system is to minimize tax liabilities in relation to organizations that have switched to a simplified taxation system.

Single tax payers are exempted from paying:

1. Tax: income, property, sales.
2. VAT, personal income tax, unified social tax.

Obligations to pay VAT remain exclusively in relation to imported products supplied to the territory of the Russian Federation.

Legal entities are not exempt from paying personal income tax due to the fact that they are tax agents in relation to the working staff.

Whereas individual entrepreneurs who do not have hired workers may not pay personal income tax if the profit they receive relates to entrepreneurial activity.

Because organizations that have switched to the simplified tax system must pay:

• insurance premiums;
• water and land collection;
• advertising tax.

The single tax is calculated based on the results of the tax period. At the same time, the reporting period is 3, 6 or 9 months.

If we talk about the existing methods for calculating the amount of tax, then according to the tax code there are only two of them:

Moreover, if the amount of the accrued tax is less than the amount of the small fee, then the organization using the simplified tax system is obliged to pay the minimum tax.

The tax rate in this case is 1% of the taxable base ().

It is also worth recalling that the constituent entities of the Russian Federation can establish differentiated tax rates, but in such a way that their size is not lower than 5% and not higher than 15%.

Payment of advance payments must be made by taxpayers no later than the 25th day of the month ().

Returning to the issue of minimizing tax liabilities, it is worth noting that the legislator has also reduced the volume of accounting and tax reporting that any enterprise must maintain, regardless of the taxation system used.

So, organizations that have chosen the simplified tax system must pass. In addition, individual taxpayers are required to form.

The exceptions are individual entrepreneurs and organizations whose total annual turnover of money does not exceed 3 million rubles.

At the same time, for the created IP, the obligation to maintain remains.

The deadlines for filing tax returns are as follows:

In case of loss of the right to apply the simplified tax system, the taxpayer is obliged to submit a tax return no later than the 25th month following the past tax period.

As for the balance sheet, including the simplified form of this document, it is fixed.

What form of financial statements needs to be submitted (standard or simplified), the organization decides on its own. But, the decision made must be reflected in the taxpayer.

In the event of a change in the method of accounting, small enterprises may not recalculate indicators for previous periods.

To switch to the simplified tax system, an organization must submit an appropriate notification to the Federal Tax Service ().

The notification is submitted at the place of registration of the taxpayer no later than December 31. But, for newly created enterprises, the legislator has established other terms.

Such organizations can submit a notice within 30 days from the date of registration (). The notification form has been approved.

The document must contain the following details:

• Name of the organization;
• OGRN (OGRNIP);

Also, the notice must contain data justifying the right of a business entity to apply the simplified tax system.

After the taxpayer decides on the object of taxation, the document must be signed by the director and certified by the seal of the organization.

In the absence of claims from the fiscal authority, it is considered that the organization has automatically switched to the simplified tax system. To obtain documentary evidence of the transition, you must make a separate request.

However, do not forget that not all taxpayers can apply the simplified tax system. A complete list of organizations subject to legal restrictions has been approved.

The basic restrictions include:

Simplified benefits

Among the main advantages of the simplified taxation system (STS) are:

1. Reducing the amount of taxes payable.
2. Possibility to choose one of two objects of taxation.
3. A simplified model for filing accounting and tax reporting.
4. Significant reduction in the number of tax audits.

The disadvantages of the USN include:

1. Certain types of expenses cannot be taken into account when calculating the amount of a single tax (15% rate).
2. Refusal of large organizations to cooperate with enterprises using the simplified tax system.
3. The possibility of losing the right to use the simplified tax system.
4. When switching to OSN, you need to submit tax returns.
5. Limited number of activities.

As a result, an organization cannot reduce the taxable base when calculating a single tax until the current one is calculated.

The necessary conditions

The transition to the simplified taxation system takes place on a voluntary basis. At the same time, the legislator imposes a number of restrictions on organizations wishing to use the simplified tax system.

As a result, the following taxpayers cannot apply the simplified tax system:

• organizations that have branches or representative offices;
• banks, ICs and MFIs;
• NPFs and investment funds;
• persons engaged in trading in securities;
• organizations that ensure the production of excisable goods;
• taxpayers engaged in gambling;
• entrepreneurs who switched to UST;
• state, budgetary institutions;
• organizations whose founders are legal entities with a share of more than 25%;
• mining companies;
• notaries, lawyers;
• pawnshops.

It should be noted that separate subdivisions of a legal entity do not belong to the category of representative offices. As for excisable products, the full list of such goods is fixed.

Legality of actions

The issue of taxation of legal entities and individuals is regulated by the provisions of the Tax Code. The tax return form has been approved.

The form of the book of accounting for income and expenses is fixed. The notification form for the transition to the simplified tax system was developed by the Federal Tax Service.

How to fill out an application for the transition to a simplified taxation system

To answer the question of how to correctly fill out a notice of transition to the simplified tax system, it is necessary to divide it into the following blocks:

1. Where can I get the current notification form.
2. What are the deadlines for applying.
3. How to fill out the form.
4. Sample document.

How to get a form?

When the notice is filed (submission deadlines)

The notification is submitted at the location or registration of the business entity. The deadline for submitting the document is 31 December.

When asked when it is possible to submit a notice to a newly created enterprise, it should be noted that the legislator has provided for a 30-day period from the date of state registration.

If the notice is filed in violation of these deadlines, the tax authority may send a message about the violation of the deadline for filing the notice (Appendix No. 5). As a result, the document on the transition to the simplified tax system cannot be considered.

Filling order

The notice is an A4 form and is filled out on one side only. In the fields that are not filled in, dashes should be put down.

At the top of the document, the IIN and KPP of the taxpayer are indicated. Also, the notice must contain the code of the tax service.

In the column "Taxpayer sign" it is necessary to put a number from 1 to 3. In the main field, indicate the full name of the individual entrepreneur or the full name of the organization.

When choosing an object of taxation, the number 1 or 2 is also put. In addition, the year of submission of the notification must be indicated.

If the document is filled out by an operating enterprise, then information on income and data on the cost of fixed assets should be indicated.

When submitting a notice on behalf of a legal entity, information about the director of the organization or his representative must be displayed.

At the end, the telephone number of the taxpayer is indicated, the date of registration of the document and the signature of the applicant are put.

If the organization is just undergoing registration, then the notice is attached to the general package of documents.

More details on the procedure for filling out an application for the transition to the simplified tax system can be found in.

Sample

In this case, the lower right column is filled in exclusively by an authorized employee of the tax service.

Nuances when registering

1. Legal persons.

Individual entrepreneur (IP)

The main point in the transition of an individual entrepreneur to the simplified tax system is the preservation of the duties of a tax agent. It is also worth recalling that when determining the tax base at a rate of 15%, only those expenses that were actually paid are taken into account.

But, if we are talking about accounts payable that was formed before the transition to the simplified tax system, then the costs of paying it may not be included in the costs that reduce the taxable base of the entrepreneur.

This may be due to the fact that when using the cash basis on SPE, the indicated amounts were already taken into account when income tax was accrued.

Video: the procedure for switching to the simplified tax system

If these costs were not taken into account earlier, then they can be taken as expenses when calculating the single tax.

If the object of taxation is the income of the taxpayer, then the costs incurred on the general taxation system are not taken into account by the individual entrepreneur when calculating the amount of tax.

Organizations (LLC)

When transitioning to the simplified tax system, organizations usually have questions related to the restoration of VAT. Indeed, after the transition to a simplified taxation system, this tax is no longer paid.

Therefore, if VAT was accepted for deduction, then the taxpayer will need to make its additional payment to the budget.

The recovery procedure is as follows:

1. VAT is subject to recovery on fixed assets that are in stock and for which the tax is deductible.
2. VAT on depreciable property is recoverable in proportion to its book value.
3. VAT is payable to the budget if advance payments were transferred under contracts concluded before the transition to the simplified tax system.

You can solve the problem of paying tax by making appropriate changes to the terms of the contract. To do this, it is enough for the participants in the transaction to change the cost of products by the amount of VAT.

If recovery is inevitable, then the tax calculation should be made at the rate that was indicated in.

For advance payments

If during the calendar year advance payments were made for a single tax, but the taxpayer suffered losses as a result of economic activity, then he has the right to set off the amounts paid against the payment of a small fee.

To do this, you must submit an appropriate application to the tax office at the place of registration of the applicant.

If the person concerned submits an electronic application, then it must be accompanied by a digital signature.

At the same time, it is not necessary to indicate the amount of the upcoming payment in the application, for example, if the document is submitted before the submission of the declaration, when the final amount of the arrears has not yet been established for a single
tax().

The decision on offset must be made by the fiscal authority within 10 days from the receipt of the above application ().

In the event of a positive or negative decision on the offset, the tax service is obliged to notify the taxpayer of the decision within 5 days.

As a consequence, the applicant may appeal the refusal to a higher tax authority ().

At the same time, it is possible to appeal against the actions of tax service employees within 1 year from the moment when the applicant became aware of the violation of his rights ().

For a tax refund

If, as a result of economic activity, the taxpayer has formed an overpayment of tax, then the question of the return of overpaid amounts can be raised.

To do this, as in the previous case, you need to write a statement in any form. However, the actual return of the money paid can only occur after a desk audit ().

In this case, the audit is carried out solely on the basis of a tax return. The maximum period for conducting a desk audit is 3 months.

However, do not forget that the procedure for the return of the tax paid also depends on the reason for which the overpayment was formed and the method of returning the overpaid amount of tax.

If the organization has a arrears, then the identified overpayment will first of all be used to pay it off.