Patent for individual entrepreneurs for 2021: types of activities falling under the patent tax system

A patent for an individual entrepreneur is permission to engage in a certain area of business. Exactly what types of activities of the PSN an entrepreneur has the right to carry out are established by the Tax Code and the laws of the constituent entities of the Russian Federation. From this article you will learn what types of patents exist for individual entrepreneurs in 2021, and how to calculate the cost of a patent.

In 2021, major changes have been made to the patent tax system. The list of activities provided in Article 346.43 of the Tax Code has changed from mandatory to recommended. This means that each region must adopt the appropriate law, which will approve the types of activities on the patent for 2021 that are permitted on its territory.

The regional list may include all or some of the recommended areas from Article 346.43 of the Tax Code of the Russian Federation, and may also be supplemented by other, new types of activities. In addition, the Tax Code of the Russian Federation has established prohibited types of activities for a patent, which are listed at the end of the article.

What business is allowed for a patent?

The patent tax system in Russia is intended only for individual entrepreneurs. The types of activities recommended by the Tax Code for an individual entrepreneur patent in 2021 are specified in Article 346.43 of the Tax Code of the Russian Federation. Here is the list:

repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, tailoring and knitting of knitwear according to individual orders of the population;
shoe repair, cleaning, painting and sewing;
hairdressing and beauty services;
washing, dry cleaning and dyeing of textiles and fur products;
production and repair of metal haberdashery, keys, license plates, street signs;
repair of electronic household appliances, household appliances, watches, metal products for household and household purposes, objects and products made of metal, production of finished metal products for household purposes according to individual orders of the population;
repair of furniture and household items;
services in the field of photography;
repair, maintenance of motor vehicles and motor vehicles, motorcycles, machinery and equipment, vehicle washing, polishing and provision of similar services;
provision of motor transport services for the transportation of goods by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
provision of motor transport services for the transportation of passengers by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
reconstruction or repair of existing residential and non-residential buildings, as well as sports facilities;
services for installation, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
services in the field of preschool education and additional education for children and adults;
services for supervision and care of children and the sick;
collection of containers and recyclable materials;
veterinary activities;
leasing (hiring) of own or leased residential premises, as well as leasing of own or leased non-residential premises (including exhibition halls, warehouses), land plots;
production of folk arts and crafts;
services for the processing of agricultural, forestry and fishery products into human food and animal feed, as well as the production of various intermediate products that are not food products;
production and restoration of carpets and rugs;
repair of jewelry, costume jewelry;
embossing and engraving of jewelry;
activities in the field of sound recording and publishing of musical works;
cleaning services for apartments and private houses, activities of households with hired workers;
activities specialized in the field of design, decoration services;
conducting physical education and sports classes;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services for preparing and supplying dishes for special occasions or other events;
provision of services for the transportation of passengers by water transport;
provision of services for the transportation of goods by water transport;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
landscape improvement activities;
hunting, catching and shooting of wild animals, including the provision of services in these areas, activities related to sport and amateur hunting;
engaging in medical activities or pharmaceutical activities by a person licensed for these types of activities, with the exception of the sale of medicinal products subject to mandatory labeling by means of identification, including control (identification) marks in accordance with Federal Law of April 12, 2010 N 61-FZ " On the circulation of medicines";
carrying out private detective activities by a licensed person;
rental services;
excursion tourist services;
organization of rituals (weddings, anniversaries), including musical accompaniment;
organizing funerals and providing related services;
services of street patrols, security guards, watchmen and watchmen;
retail trade carried out through stationary retail chain facilities with trading floors;
retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
public catering services provided through public catering facilities;
public catering services provided through public catering facilities that do not have a customer service area;
provision of services for slaughter and transportation of livestock;
production of leather and leather products;
collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
processing and canning of fruits and vegetables;
production of dairy products;
crop production, services in the field of crop production;
production of bakery and flour confectionery products;
fishing and fish farming, recreational and sport fishing;
forestry and other forestry activities;
translation and interpretation activities;
activities for caring for the elderly and disabled;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
cutting, processing and finishing of stone for monuments;
development of computer software, including system software, software applications, databases, web pages, including their adaptation and modification;
repair of computers and communications equipment;
livestock farming, livestock farming services;
operation of vehicle parking;
grain grinding, production of flour and cereals from wheat, rye, oats, corn or other grains;
pet care services;
production and repair of cooper's utensils and pottery according to individual orders of the population;
services for the production of felted shoes;
services for the production of agricultural implements from customer material according to individual orders of the population;
engraving work on metal, glass, porcelain, wood, ceramics, except jewelry for individual orders of the population;
production and repair of wooden boats according to individual orders of the population;
repair of toys and similar products;
repair of sports and tourist equipment;
services for plowing gardens on individual orders of the population;
services for sawing firewood on individual orders of the population;
assembly and repair of glasses;
production and printing of business cards and invitation cards for family celebrations;
bookbinding, stitching, edging, cardboard works;
repair services for siphons and autosiphons, including charging gas cartridges for siphons.

From 2021, the maximum possible area for acquiring a patent for catering and retail trade is 150 square meters. meters (previously the limit was 50 sq. meters). However, the retail sale of labeled goods such as medicines, fur products, and shoes is prohibited on PSN.

Once again, we draw your attention: the types of PSN activities permitted on the territory of a specific constituent entity of the Russian Federation must be learned from the relevant regional law. If the law does not contain any clause from Article 346.43 of the Tax Code of the Russian Federation, then it is impossible to obtain a patent for this type of activity. For clarification, we recommend contacting the Federal Tax Service at your place of business.

In addition, subjects of the Russian Federation have the right on their territory:

establish additional restrictions on the total number of vehicles; objects of stationary and non-stationary retail chains, public catering facilities (or their total area); by total area of leased residential/non-residential premises and land plots;
without restrictions, determine the amount of potential annual income for a specific type of activity, which can lead to a significant increase in the cost of patents (for example, in the Stavropol Territory, some patents have become 11-12 times more expensive!).

Classification of commercial real estate

By purpose:

shopping: shops, supermarkets, hypermarkets, shopping centers, pavilions, pharmacies, car dealerships, etc.;
warehouse: warehouses, warehouses, etc.;
“catering”: restaurants, cafes, bars, etc.;
service industries: consumer service points, beauty salons, exchange offices, hairdressers, fitness centers, Internet cafes, etc.;
hotel and recreational purposes: hotels, sanatoriums, holiday homes, boarding houses, etc.).

By functional purpose

(depending on the technical characteristics and design features that allow the room to be used as an independent object)

basic;
auxiliary;
serving;
communication;
technical.

So, if the premises are registered, for example, with the purpose of “children’s center”, then in order to convert it into premises for another purpose (for example, “shop”) it will be necessary to bring it into compliance with the standards for a new type of real estate, as well as making changes to the documentation .

In addition, technical difficulties may arise when changing the functional purpose of the room. For example, a kitchen (functional purpose) in a cafe (purpose) must comply with all legal requirements: be equipped with appropriate ventilation, finished with suitable tiles, etc.

PSN, according to the developers, is suitable for any type of real estate. True, it will be possible to use it effectively only after it has been converted by the tenant or the new owner for specific purposes.

Conditions for switching to PSN

The patent taxation system is a special tax regime for small businesses, and in order to have the right to work on the PSN, you must comply with the requirements of the Tax Code of the Russian Federation:

Only individual entrepreneurs have the right to work on a patent. The possibility of obtaining a patent for an organization has been discussed more than once, but has never been implemented in practice.
The number of employees of an individual entrepreneur on a patent should not exceed 15 people. In this case, the number of employees is taken into account only by type of activity on the PSN, and not in total for all tax regimes, if the individual entrepreneur combines them.
The annual income of an individual entrepreneur on a patent is limited to 60 million rubles. If an entrepreneur combines PSN with another tax regime, then income is taken into account in total.

When can an entrepreneur lose the right to use a patent?

An entrepreneur may be deprived of the right to use a patent in the following cases:

the number of personnel increased to more than 15 people;
the income received from sales exceeded 60,000,000 rubles;
from 2021 - if, within the framework of the retail patent, the sale of goods not related to retail trade was carried out.

Read about which sales are not retail and may result in invalidation of the patent, and about other changes in the PSN from 2021 in this publication.

If an entrepreneur bought a patent, for example, for 5 months, and then, after conducting business for 3 months, decided to stop it, then he can submit an application to the tax office for reimbursement of the paid cost of the purchased patent for the remaining 2 months.

How much does a patent cost?

Of course, before you buy a patent, you need to calculate its cost and compare it with the tax burden under other preferential regimes, for example, the simplified tax system. The peculiarity of the patent taxation system is that the tax here is calculated based not on the actual income received, but on the potential one.

That is, the state believes that by engaging in the chosen type of activity in a particular region, an entrepreneur receives an expected fixed income. The amount of this income is determined by regional laws, so the cost of a patent for the same type of activity in two neighboring regions may differ significantly.

For example, the potential annual income on PSN for hairdressing and cosmetic services in Moscow in 2021 is 990 thousand rubles, and in Yaroslavl - 143 thousand rubles. Accordingly, purchasing a patent for an entrepreneur in the capital will cost almost seven times more than in Yaroslavl. Why? Because it is assumed that prices in Moscow hairdressing salons are higher and there are more clients than in the neighboring regional center.

In addition, the cost of a patent is affected by a physical indicator: the number of employees, vehicles, retail outlets, real estate rental properties, etc. Thus, in order to calculate the amount of tax on PSN and decide whether it is worth filing a patent for an individual entrepreneur for 2021, you need know the potential annual income in the region and the physical indicator of the chosen line of business.

Are you going to open an individual entrepreneur or have you already opened one? Don't forget about your current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Legal aspect

Currently, the legislation lacks not only a definition of Free Purpose Premises, but also the concept of intended or functional purpose.

The Law “On State Registration of Real Estate” dated July 13, 2017 No. 218-FZ says quite briefly that information about the purpose of the premises refers to additional information that is entered into the real estate cadastre.

purpose of the building (non-residential, residential, apartment building, residential building), if the property is a building;
purpose of the premises (residential, non-residential), if the property is a premises;

And then the extract from the Unified State Register already reflects the types of permitted use of a particular premises.

Due to the lack of a legislative definition, real estate market participants independently (but not according to uniform standards) divide real estate according to its intended and functional purpose. Let's look at the classification in more detail.

Calculation example

To simplify the calculation, we will use a special calculator developed by the Federal Tax Service. Let’s find out how much an individual entrepreneur patent in Moscow for a period of 1 month for dry cleaning will cost. We indicate the period, select the municipality and the direction of activity.

We click the “Calculate” button and we find that the tax amount for our example will be 5,208 rubles. In addition, we must take into account that from 2021, insurance premiums that individual entrepreneurs pay for themselves and their employees can be taken into account when calculating the cost of a patent. The principle of tax reduction is the same as for the simplified tax system Income:

if an individual entrepreneur works on his own, then he has the right to take into account the entire amount of contributions transferred for himself;
if the individual entrepreneur has employees, then the cost of the patent can be reduced by no more than 50%.

Before choosing a taxation system, we recommend getting a free consultation on calculating the tax burden from 1C specialists. This will save you significant amounts in the future.

Results

Each entrepreneur must independently assess the risks, opportunities and potential income under different taxation regimes and make a choice in favor of the most profitable one. The patent tax regime is especially suitable for entrepreneurs starting their own business, as it frees them from calculating taxes and filing tax returns.

You can find out which BCC the cost of the patent should be credited to in the article “KBK for a patent for individual entrepreneurs (nuances)” .

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to buy a patent

To switch to the patent system, you must submit an application in form 26.5-1 to the Federal Tax Service at the place of business. If you are just registering an individual entrepreneur, and your registration address and the location of the future business are in the same municipality, then you can submit an application immediately with documents for registration of an individual entrepreneur. In this case, you will be issued a patent along with an individual entrepreneur certificate.

If you plan to conduct business in another region, not where you are registered, then your application in form 26.5-1 will be accepted only after registering as an individual entrepreneur. Moreover, it must be submitted in advance, no later than 10 days before the start of the activity.

In addition, the types of patents for individual entrepreneurs for 2021 will differ from each other in the permitted area of business, duration and territory of validity. So, if an entrepreneur plans to organize cargo transportation, as well as conduct retail trade, for this it is necessary to acquire different patents. You will also have to pay for them separately.

PSN for mini-hotels and hostels

Until recently, mini-hotels and hostels still had a legislative “loophole” for accommodation in an apartment building. In particular, part 2. Art. 23 of the Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population” states that “...providing non-residential premises to citizens for permanent or temporary residence is not allowed.” Consequently, the hoteliers concluded that at least a small accommodation facility could be placed in a residential area. However, on October 1, 2021, the law “On Amendments to Article 17 of the Housing Code of the Russian Federation” comes into force, prohibiting the organization of hotels and the provision of hotel services in an apartment building.

Legal consequences of the new law (“either-or”):

Closure of a hotel or hostel located in a residential area;
Continuation of activity if the premises acquire non-residential status. This is possible if the apartment is located on the ground floor of an apartment building or above the first floor, but the premises located directly below the apartment being converted into non-residential premises are not residential.

It seems that against the backdrop of these legislative changes, attention to premises that initially have the status of non-residential (and these include premises for free use) will increase. It is possible that PSNs on the ground floor of apartment buildings or business centers will be in demand for hotels. Let's look, for example, at what the real estate market (including) now offers for hotels.

“Free appointment, Moscow, Southern Administrative District, Nagatino-Sadovniki district, Sky Fort residential complex; from 150 to 542 m², from 300,000 to 1,084,000 ₽/month. The premises are located on the first and second floors with a separate entrance from the entrance street. There are fire safety installations, high-power hoods, a hall layout, and panoramic glazing. Ideal for a cafe/restaurant, hookah bar, fitness, bank, also possible for a store, beauty salon, pastry shop, medical center, pharmacy, flowers, etc.”

As you can see, in the detailed description there is no mention of a hotel, despite the fact that in the brief description of the property, hotels are present “on an equal basis” among other types of real estate.

“Vacant appointment (B+), 377 m² in business, Moscow, Central Administrative District, Basmanny district, st. Solyanka, 1/2С1, 377 m², 1,439,009 ₽/month. The room is corner, located on the courtyard side of the house and is clearly visible from 2 streets, Zabelina and Solyanka. The area is 377 m2 on three levels. The area of the first floor is 141 m2, the mezzanine of the first floor is 84 m2 and the basement is 152 m2. The ceiling height in the basement is 5 meters. Up to 200 kW of electrical power is allocated to the room; there is space for installing ventilation with output to the roof of the building. The close proximity of the Kitay-Gorod metro station and Zaryadye Park ensures high, intense pedestrian traffic and future restaurant customers...”

The detailed description in this advertisement is also not intended for the hotel.

By the way, an analysis of advertisements offering PSN on the ground floor showed that premises are much more often offered for hostels than for hotels. Moreover, even in those advertisements that indicate hotels as one of the possible options, the detailed description indicates “non-hotel” purposes for using the premises as the highest priority (restaurant, office, etc.).

How long is a patent valid?

PSN is convenient in that there are no declarations in this taxation system. It is only necessary to keep a book of income records; it is not handed over to the Federal Tax Service, but during an inspection the inspector has the right to request the CUD for control.

But this advantage of the PSN is offset by the fact that the validity period of the patent is limited to the period that was indicated in the application for its grant. The maximum validity period is one calendar year, after which you will have to contact the inspectorate again. If you indicated a period of several months, then each time you extend the period you must submit a new application. So, the use of PSN, on the one hand, is convenient, but on the other hand, it is necessary to calculate the benefits of working in this mode in each specific case.

PSN and hotels

Despite the fact that the real estate market offers quite a lot of PSN, including for hotels, let's see how the acquisition of such premises will be justified without a radical redevelopment.

For example, let's look at hotel requirements. Let’s take such a “trifle” as the minimum width of the corridor. In particular, it should be sufficient so that, if necessary, a guest and a housekeeping trolley can comfortably separate in the corridor. But there are also such things as dividing the flow of different guests (guests and those who came to the event), guests and staff (separate entrance, elevators), arrangement “under one roof” of premises for various purposes: rooms, restaurant, fitness center, etc.

We wrote in detail about the features of hotel design, as well as the current norms and regulations in the “hotel” industry in the articles “Hotel plans: layout, drawings of standard projects” and “Nuances of hotel construction: approval of design documentation.”

Speaking about real estate for hotels, we can draw an analogy with banks: institutions conducting transactions with valuables must meet many criteria: the location of the premises relative to each other and their purpose, the material for making windows and doors, etc.

As a rule, PSN do not meet such requirements, and banks prefer to purchase premises specially built for these purposes.

Prohibited types of activities on a patent in 2021

Changes to the Tax Code for 2021 indicate that the patent tax system does not apply to:

types of activities carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
activities for the production of excisable goods, as well as for the extraction and sale of minerals;
retail trade carried out through a stationary retail chain with a sales area of more than 150 square meters;
catering services provided through catering facilities with a customer service area of more than 150 square meters;
wholesale trade, as well as trade carried out under supply contracts;
services for the transportation of goods and passengers by individual entrepreneurs who have ownership or other rights (use, possession and (or) disposal) of more than 20 vehicles intended for the provision of such services;
activities related to transactions with securities and (or) derivative financial instruments, as well as provision of credit and other financial services.

It should also be taken into account that the patent prohibits the sale of some goods subject to labeling, for example medicines, fur products, shoes.

Patent tax rate

The tax rate for a patent is set by the constituent entities of the Russian Federation.

Rate 0%

According to paragraph 3 of Art. 346.50 of the Tax Code, regions can provide tax holidays for 2 years for individual entrepreneurs who registered for the first time to provide household services to the population or work in the scientific, social and industrial spheres.

Rate 6%

If such a law applies in your region and you have registered an individual entrepreneur for the first time, then you do not need to pay for a patent for two years. Otherwise, the patent rate will be 6%.

Rate 4%

Patent tax payment will be less in the Republic of Crimea and Sevastopol. For these entities, a rate of up to 4% applies from 2021 to 2021.

Cash and non-cash payments

We have already written about the tightening of requirements related to the use of cash register devices. Entrepreneurs working on a patent also need to carefully monitor the execution of all types of monetary transactions:

refunds to customers or clients: for example, you cannot take cash from the cash register and return it if the purchase was paid by card;
direct transfer of funds to the individual entrepreneur’s account must be recorded with a cash receipt - if you miss this moment, sanctions from the Federal Tax Service will not take long to arrive;
issuing or, conversely, withdrawing money from the cash register bypassing the account.

For violations of cash discipline, the entrepreneur faces fines from 4 to 5 thousand rubles. for each episode (for more details, see Article 15.1 of the Code of Administrative Offenses of the Russian Federation). If the seller forgets to punch checks, then the Federal Tax Service has the right to issue a fine in the amount of 25 to 50% of the “checkless” amount. Moreover, the minimum penalty is 10 thousand rubles. It turns out that if during a test purchase the seller does not punch a receipt even for a chocolate bar worth 50 rubles, the entrepreneur will be legally fined 10 thousand rubles.

Let us remind you that according to clause 2.1 of Article 2 of 54-FZ, for some types of activities the use of cash registers is not mandatory. But even in this case, entrepreneurs must issue receipts with a mandatory list of details. If the seller forgets to issue a document, the Federal Tax Service may issue a fine (the same as for non-issuance of checks).

Working with a current account

Experts remind you that you shouldn’t treat your account as personal. The entrepreneur is recommended to:

do not withdraw large sums from the account, especially “at zero”;
do not withdraw amounts immediately after they are received;
pay salaries to employee cards or use bank salary projects;
regularly pay taxes and contributions (both for yourself and for your employees);
use a corporate card for business expenses (even when buying office supplies and household goods in stores).

By following these recommendations, the entrepreneur reduces the degree of interest on the part of the Federal Tax Service: transactions with large amounts, cash withdrawals, etc. may raise suspicions of money laundering under 115-FZ and lead to refusal to complete a banking transaction or blocking of an account.

What is the essence of the patent tax system (PTS)

A patent is the right to conduct business in a limited area. One patent is issued for one type of activity.

You can obtain a patent for any period from 1 to 12 months within a calendar year.

Only individual entrepreneurs have the right to switch to a patent. The average number of employees engaged in patent activities should not exceed 15 people, and total income should not exceed 60 million rubles per year.

A declaration is not filed on a patent. What is mandatory is to pay taxes on time and keep an Income Accounting Book (IAC), but they send it only at the request of the tax office.