The single tax on imputed income refers to special tax regimes. To apply it, the taxpayer must meet the requirements of Chapter. 26.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and have a desire to switch to paying it. To apply this special regime, a merchant should:

• correctly draw up and fill out the relevant applications;
• report properly to the inspection tax service by appropriate declaration.

It must be remembered that in order to correctly fill out the named applications and the tax report before the inspection, a business entity will need to correctly indicate the type code in 2017 entrepreneurial activity.

General provisions on the single tax

On January 1, 2013, the edition of the Tax Code of the Russian Federation began to apply, introducing changes to. According to these changes, UTII is applied only on a voluntary basis through the direct expression of the will of the taxpayer (clause 1 of Article 346.28 of the Tax Code of the Russian Federation). The transition to UTII is of a declarative nature. To implement it, the payer only needs and only needs to fill out and submit the appropriate application to the tax authority (clause 1 of Article 346.28 of the Tax Code of the Russian Federation). Until 2013, there was no talk about the voluntary payment of a single tax. If the payer was engaged in commerce, a specific type of which was provided for in the legislative list for payment of UTII, then it was his responsibility to register as a taxpayer on imputed income before 2013.

An individual who is not a business entity does not have the right to apply imputed tax.

The procedure for switching to paying a single tax and the procedure for terminating the payment of a single tax are described in great detail in the text of the Tax Code of the Russian Federation (clause 2 and clause 3 of Article 346.28 of the Tax Code of the Russian Federation). It is important to know that at will You can switch from UTII to any other tax regime only after the end of current year(paragraph 3, clause 1, article 346.28 of the Tax Code of the Russian Federation).

The types of commercial activities corresponding to this special regime are directly indicated in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, as well as in legislation adopted locally. In relation to types of business not mentioned in the above article, the taxation system in the form of UTII cannot be applied by the payer. Clause 2.2 of the same article of the Tax Code of the Russian Federation specifies the requirements for payers who have expressed a desire to switch to paying UTII. Failure of a person to meet these requirements makes it impossible for him to pay the single tax.

Developed and established forms of applications and declarations are freely available and available for downloading on the Internet (for example, from the website of the Federal Tax Service of Russia and the website of the Federal State Unitary Enterprise GNIVTs Federal Tax Service of Russia). They can also be obtained directly from inspections (at information stands) or using legal reference systems.

Code of type of entrepreneurial activity UTII

The Federal Tax Service of Russia has indicated the “type of entrepreneurial activity code” as a mandatory requisite for the above application forms. However, the fiscal authority did not provide in its orders a list containing business activity codes for UTII. 2017 did not bring with it any changes to the said Order. As of the current date, Order No. ММВ-7-6/941@ dated December 11, 2012 does not contain the specified list of activity codes.

It should be noted that all approved forms have a note in the “type of business activity code” column. This note refers to the “Procedure for Completing tax return for a single tax on imputed income,” but there is no indication of the details of the document approving this procedure.

The Tax Service, by its Order dated July 4, 2014 N ММВ-7-3/353@, approved the tax return form for the single tax on imputed income (form KND 1152016). The specified form in section 2 provides for the indication of the code of the type of entrepreneurial activity (line code 010). By the same Order, the Federal Tax Service of Russia approved the Procedure for filling out a tax return in the KND form 1152016 (Appendix No. 3). Compliance with this procedure is strictly mandatory.

Subclause 1 of clause 5.2 of the specified Procedure establishes the obligation to fill out the line about the business activity code exclusively in strict accordance with Appendix No. 5 to this Procedure.

It is important to note that for 2017, by Order of the Federal Tax Service of Russia dated 10/19/2016 N ММВ-7-3/574@, changes were made to the Order of the Federal Tax Service of Russia dated 07/04/2014 N ММВ-7-3/353@, which begin to apply from the first quarter of 2017.

Taking into account all of the above, the single tax payer, when filling out tax returns for UTII or applications for switching to UTII, must indicate the code of the type of business activity in 2017.

Returning to Appendix No. 5 to the Procedure for filling out a tax return for a single tax, it should be noted that the said Appendix contains a list of types of business activity codes (hereinafter referred to as the List). When filling out a tax return or application according to the established forms, the taxpayer should indicate the single tax activity codes in the appropriate lines in strict accordance with the named List. Deviation from such a List or arbitrary indication of codes is not permitted.

The above List lists the types of activities the implementation of which provides an organization or individual entrepreneur with the right to pay a single tax. The named List is closed and does not allow it to be interpreted broadly, and therefore such a List cannot be supplemented by other types of entrepreneurship. This List provides for a total of 22 types of commercial activities. It should be noted that the list of types of entrepreneurship specified in the Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@ is not similar to the list provided for in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation (i.e., the list of categories of entrepreneurship, in the implementation of which the taxpayer has the right to switch to paying a single tax).

These types of business activities are numbered from 1 to 22, and in the corresponding line of the document are indicated as “01” (for the first nine types of activity) or “10” (for the tenth and further).

We consider it necessary to once again emphasize the most important points:

• when declaring a single tax, as well as when filling out application forms for registration or deregistration, it is necessary to indicate codes of types of business activities in the corresponding lines of the document forms;
• the specified codes must be reflected in strict accordance with the List approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@;
• erroneous reflection of other types of activities may lead to refusal to accept the relevant documents.

“Imputement” is a special tax regime that involves the replacement of several mandatory payments one, transferred to the state budget every quarter. Its value is calculated on the basis of the income imputed to the economic entity depending on the direction of its work and the presence of employees, vehicles, seats in a car, etc. To switch to this mode, you need to make sure that your OKVED is present in the list of UTII 2016 and 2017 business activity codes.

“Imputation” was introduced in 2003 and remained a mandatory regime for 11 years. LLCs and individual entrepreneurs, the specifics of whose work were included in the legislative list, did not have the right to refuse to apply the special regime. Today, the transition to UTII is a voluntary decision of a businessman. To use this system, a commercial structure submits an application to “its” Federal Tax Service. Employees of the regulatory authority review it within five working days, after which they register the organization or give a justified refusal.

Areas of activity for which it is possible to use “imputation” are prescribed in Tax Code, but are “implemented” by local authorities. The latter adopt regulations that prescribe a list of OKVEDs subject to a special tax regime.

How to choose an activity

When registering a legal entity, you can specify as many types of activities as you like: there are no legal restrictions. They are written verbally and in the form of codes. OKVED, indicated first in the list, will be considered the main one for the company, the rest will be additional.

A commercial structure can change the list of activities at any convenient time. To remove or add positions, you must submit an application to “your” Federal Tax Service.

If you intend to become an imputation payer, carefully consider the choice of OKVED. Study Article 346.26 of the Tax Code of the Russian Federation, which provides an exhaustive list of “imputed” areas of work. Then find out if they are used in your locality. You can look it up on the Internet or find out at the tax office by phone call or personal contact.

When registering an LLC or individual entrepreneur, it is easier to select the desired type of activity code according to UTII 2016 and 2017 than to then write an application to the tax office and make changes to the OKVED list.

Other restrictions for "imputed"

A special area of ​​work is not the only requirement imposed by the state on an LLC or individual entrepreneur wishing to switch to UTII. This mode cannot be used by commercial structures for which one of the following conditions is met:

• they work under a simple partnership or trust property management agreement;
• this is an LLC with a share of other organizations in the management company of more than one quarter;
• These are business entities that lease gas stations;
• These are companies in which the number of employees is last year exceeded 100 people;
• These are small organizations that produce agricultural products and sell them to end consumers.

Business entities that have been awarded the title of “largest taxpayer” are not entitled to become “imputed.” It is awarded to organizations that bring to the treasury municipality the greatest fiscal profit.

Business activity codes for UTII 2016 and 2017

In 2016 and 2017, organizations engaged in the following areas of activity have the right to choose an imputed system:

1. services for individuals(laundries and dry cleaners, beauty salons, dating services, photo studios);
2. shoe repair;
3. repair of equipment and personal items;
4. plumbing and electrical services;
5. cleaning services and apartment repairs;
6. veterinary activities;
7. repair of jewelry and watches;
8. provision of advertising services;
9. repair and maintenance of vehicles;
10. real estate agencies (sale of apartments, houses or land plots, rental of residential and commercial premises);
11. provision of advertising services;
12. search and selection of hired employees for third-party organizations;
13. retail;
14. activities of bars, canteens, restaurants, etc.

The possibility of using “imputation” for certain areas of activity is the cause of numerous disputes. For example, on forums questions are often asked whether it is possible to apply UTII for an online store. The answer is negative, because the definition of retail for the purposes of the special regime does not imply trading using the World Wide Web and other means of remote access.

The limited scope of areas in which “imputation” is used leads to the need to combine UTII with a general or simplified taxation system. For example, a beauty salon, which in addition to hairdressing services and spa treatments also has a solarium (medical service), cannot completely switch to a special regime. The activities of a solarium are subject to OSNO or simplified taxation system.

One LLC can engage in wholesale and retail trade. If it sells goods to the population through a retail outlet with an area of ​​up to 150 square meters, it can switch to “imputation”. If sales of goods are added to this line of activity legal entities wholesale, then only the use of OSNO or simplified tax system is possible. For the purpose tax optimization the company has the right to combine two modes for different areas work and maintain separate accounting records.

The influence of the type of activity on the calculation of tax payable

The tax base for UTII is imputed income. This is the amount of revenue that, in the opinion of the state, can be received by a commercial structure that has certain assets.

LLCs and individual entrepreneurs engaged in activities that are difficult to control are transferred to imputation. Often the costs of tax administration traditional methods higher than fiscal revenues to the budget. To optimize the costs of supervision over taxpayers, the state does not “go into detail”, but pays attention to the external performance indicators of organizations.

The legislation contains the assumption that a greater number of physical indicator allows you to receive a large amount of revenue. What exactly is taken as a “unit of reference” depends on the direction of activity of the LLC or individual entrepreneur. This may be the number of employees, the number of vehicles at disposal commercial structure, retail area meters, etc.

For each area of ​​business, a basic profitability (BR) is established - the amount of revenue that an entrepreneur or company can receive by possessing a unit of physical indicator. The exact values ​​of the DB are given in the Tax Code; they can be clarified in “your” Federal Tax Service. They are calculated based on general market conditions and do not take into account individual characteristics activities of a commercial structure.

If the real income of an LLC or individual entrepreneur exceeds the imputed one, the structure saves on taxes and can use the freed up funds for business development. If an organization suffers losses or breaks even, then budget payments become an additional burden for it.

Let's consider the values ​​of the basic yield for different directions economic activity:

Formula for calculating the tax amount

The UTII type of business activity code determines the value of the basic profitability and the external indicator of activity by which it must be multiplied. These parameters of the tax calculation formula are prescribed in the Tax Code and remain unchanged throughout the country.

Imputed income does not take into account regional specifics. An entrepreneur selling in Moscow can receive several times more revenue than an organization selling goods in a small village. Other indicators of the UTII formula are intended to remove this contradiction. They do not depend on the type of activity and are established at the level of a constituent entity of the Russian Federation or municipal entity.

To find the final tax amount payable for the month, you need to multiply the imputed income by three values:

• K1 is a deflator, which is determined annually by the Ministry of Economic Development. In 2016 and 2017, its value was set at 1.798.
• K2 is a local coefficient that reflects the characteristics of work in a particular city or region. It is prescribed by local authorities in their regulations. The value of the indicator can vary from 0.005 to 1. The lower it is, the lower the tax burden on the business entity will be. K2 varies by economic activity; it can change annually or remain constant for several years.
• The rate is determined by the authorities of the subject and reflects the regional specifics of doing business. It varies in the corridor from 7.5 to 15%. The greater its value, the greater the amount of tax the LLC or individual entrepreneur will have to pay.

UTII is a special tax regime that implies the dependence of budget payments on the direction of work of an LLC or individual entrepreneur. This profitable solution for enterprises that receive income significantly exceeding the expected one. If your business is at the stage of promotion, consider other taxation systems: simplified tax system or OSNO.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

When switching to the single tax regime on imputed income (abbreviated as UTII), the entrepreneur must indicate the areas of his business activity in the appropriate application. To designate them as correctly and unambiguously as possible, there are special codes. Do not confuse codes for UTII with OKVED codes. Some entrepreneurs make a similar mistake, which leads to the return of the application from the tax office.

What are business activity codes for UTII

Business activity codes for UTII are used to clearly indicate the direction of activity that the entrepreneur-payer of the single imputed tax has chosen for himself. It is this code that is indicated in the application for transition to the imputed tax regime.

Distinguish OKVED codes from UTII codes is quite simple. First of all, they are spelled out in various regulatory documents. The definition for UTII codes should be found in the order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7–6/941@, and OKVED codes are defined in the order of Rosstandart dated January 31, 2014 N 14-Art.

Is different appearance codes The OKVED code uses several characters (from two to six), while the activity code for UTII consists of only two characters. In addition, there are a limited number of EVND codes, namely only 22, while the OKVED classifier consists of hundreds of different codes, subject to a complex tree-like structure.
Specialized accounting software contains a built-in directory of UTII codes

The data presented in the table clearly demonstrates that the range of activities that are available for work on UTII is quite limited. So, the list of acceptable services does not include commercial organizations, wholesale, production. In addition, work even in permissible areas of activity is associated with specific restrictions: for example, the number of vehicles used cannot exceed 20 units, and the area of ​​the premises used for trade should not exceed 150 square meters.

Table: business activity codes

Where are activity codes indicated?

The UTII code is indicated in the application for transition to the named tax regime. The UTII-1 application form is used when registering an organization; to register the activities of an individual entrepreneur, the UTII-2 form must be filled out.

The UTII code must also be indicated in section 2 of the quarterly imputed tax declaration. On the title page of the declaration it is correct to indicate the OKVED code, and not any other.

One of the individual entrepreneurs familiar to the author can very clearly illustrate through his activities where and how it is necessary to indicate UTII codes. A private businessman, registered as IP Karamelkin, has been operating in the Leningrad region for several years, providing the population with repair services for small household appliances. An entrepreneur works with the payment of a single imputed tax. When filling out tax reporting, he indicates OKVED code 95.21 on the cover of the declaration, and enters code 01 in section 2 of the declaration, corresponding to the direction of “provision of household services.” Detailed rules, which must be followed to correctly fill out the UTII declaration, were once suggested to him by a visiting accountant and have never let him down since then.

For an enterprise operating in two areas using UTII, when preparing a declaration, it is necessary to fill out section 2 of the declaration for each type of activity separately, indicating in line number 010 the code of the type of activity for which the section is being filled out in each case.

Photo gallery: applications for the transition to UTII for LLCs and individual entrepreneurs

The application form for an individual entrepreneur differs from the form for an LLC. In section 2, you must indicate the UTII code. Reporting under the UTII regime must be submitted on time. For an enterprise with several types of activities on UTII, section 2 must be filled out for each type separately.

Video: UTII declaration

Correct use of UTII codes will help an entrepreneur first quickly switch to this tax regime, and then submit the required tax reports the first time. Businessmen should find the opportunity to regularly pay attention to self-education regarding tax legislation, without relying on visiting or remote accountants and consultants. Only such a conscious approach can protect entrepreneurs from wasting money and time, as well as from problems with regulatory authorities.

Imputed tax is one of the modes of the tax system; in order to apply it, an enterprise must switch to this system on a voluntary basis, and it must meet certain criteria.

In the process of setting this indicator, changes in consumer prices for goods and services over the past period are taken into account, since they are necessary for calculating the tax base, for example, in the imputed regime.

Important: coefficients are set for the entire country for each calendar year separately.

K1 is a reflection of inflation, in 2018 its indicator is 1,868, which is significantly higher compared to 3 years ago, when it was 1,798, this indicator is intended mainly for adjustment.

You will learn what the coefficients K1 and K2 are in this video:

While K2 practically remains unchanged, this does not mean that you should not be interested in its value in the process of using it to subtract the tax base, while its purpose is to lower it, it should equalize the tax base for business in all regions of Russia.

Features of application

These indicators are used by taxpayers in the process of filling out UTII-2, which has KND 1112012 for registration with the Federal Tax Service.

K1 is necessary to adjust the tax to the amount of inflation, while the formula used to calculate the budget payment contains constants that have not changed for many years, which means that, regardless of price increases, the state receives the same payments from imputed workers.

Important: the deflator coefficient is designed to correct the situation, so the state does not change the formula, but only sets the value of the coefficient annually.

K2 is also corrective and when applied, many factors affecting the activities of the entrepreneur are immediately regulated:

• Operating mode;
• Seasonality;
• Salary;
• Range of goods sold;
• Terrain;
• Profitability; occupied area.

In this case, a feature of the K2 coefficient is the possibility of its change depending on:

• Temporary downtime of the enterprise;
• The enterprise's activities were carried out with breaks on weekends and holidays;
• Activities were suspended due to objective reasons.

To find out the current values ​​of the codes at the moment, you need to visit the Federal Tax Service website, and it is important to indicate the type of activity and location, in this way you can get the value from both codes at once.

What are business activity codes?

Important: codes for types of entrepreneurial activity and OKVED codes are not the same thing.

These are the types of activities used when using UTII, since this tax cannot be used for any type of activity.

They are necessary during the registration process to confirm the right to application of UTII, as well as when deregistered.

In addition, they must be noted in section 2 in the 10th line.

When registering, the taxpayer has the right to indicate several types of activity, but the first one will be the main one; it determines the taxation option.

In ascending order, the codes are placed in a special table.

Application of codes

So, codes are used by entrepreneurs in the process of filling out applications or declarations. Important: since their establishment in 2016, they have not received any changes.

You can view them in accordance with Order No. ММВ-7-3/353@ dated 2014, edited in 2016, which has Appendix 5 with a special table of codes divided into groups.