Sole proprietor and patent system

How can IP go to the patent if there is a desire to use this particular mode in the work? It is quite simple to do this: a businessman needs to submit an application to the IFTS to switch to this system. The exception is only those taxpayers who already apply a reduced rate, its size is 0%.

If you decide to switch to PSN, then consider the features of the system. The application must be filed no later than 10 days before the moment you plan to use the patent system.

An application for a permit is usually filed at the time the IP is registered. Those businessmen who are going to organize a business in several areas, using the PNS, must obtain permission for each type of activity. A patent will allow you to try your hand at business. Perhaps you will succeed, then you can develop the enterprise further.

If you intend to work at your place of residence, then apply to your tax office. But quite often there are situations when an entrepreneur is registered in one city, and he is going to open his own business in another. In this case, he must contact any IFTS for permission. Do not think that the document will have to wait a very long time. Its production time is 5 days from the date of application.

The patent system has been proposed to entrepreneurs since the beginning of 2013. It was created to make business easier. The patent system was provided specifically for entrepreneurs, but businessmen can use this tax regime only if they are engaged in certain types of activities.

Note that the PNS is valid only in the region where it was decided to introduce this system. The advantages of the patent include the fact that this taxation regime can be freely combined with other tax regimes.

PNS replaces several taxes. Individual entrepreneurs may not pay VAT and personal income tax. In addition, they may not pay tax on property.

The main advantage of PNS is the convenience of its use. If you have obtained a permit, then you no longer have to go to the tax office. You do not have to submit a declaration every year, because the potential income has already been calculated in advance. You do not need to pay taxes, all fees you pay when you purchase a permit. You only need to make insurance premiums on time. That is why to start a business, when it is not yet clear whether the business will be successful, it is worth choosing a patent.

The following advantages of the patent system can be distinguished:

1. Even if you are going to pay in cash or use cards of payment systems, you do not need to use CCP. Accounting can also not be kept.

2. The tax amount is calculated by the Federal Tax Service Inspectorate, you only need to make a payment.

How to pay for a patent

A businessman who switched to PSN pays tax at the place of registration at the Federal Tax Service. If you have received permission, then you need to pay tax as follows:

1. A patent is issued for a period of up to 6 months. Payment in full no later than the expiration date of the document.

2. The permit was obtained for a period of 6 months to 1 year. Pay 1/3 of the amount of tax no later than 90 days after the start of the document. 2/3 of the amount must be paid no later than the date when the permit expires.

If you want to extend the patent for next year, you need to file an application with the IFTS before December 20 of this year. For the patent, you must pay the amount for the details of the tax office in which you received it.

Using a patent is beneficial, but renewing it should be done in a timely manner. If the patent was not paid on time, or the amount of the payment was less than the due, the entrepreneur loses the right to use it. In this case, the businessman again returns to using OSNO. Again, he can use PSN only for the next calendar year. How to switch to the patent taxation system with OCHR? You can clarify this information in more detail at the IFTS.

When is the right to a patent lost? This situation occurs in the following cases:

1. If you use PSN, and at the beginning of the calendar year you received a total income of more than 60 million rubles. At the same time, all types of entrepreneurial activity are taken into account.

2. If your company has an average number of employees exceeded 15 people. And again all activities are taken into account.