Domestic services. What's new? What is covered by UTII in the year

News 2018

PSN and UTII: when to register cash register
Type of activity and tax	Registration period for online cash register
UTII retail trade and catering services (with employees)	until July 1, 2018
UTII retail trade and catering services (without employees)	until July 1, 2019
The following types of PSN: retail trade and catering services; services for supervision and care of children and the sick; services for receiving glassware and secondary raw materials, with the exception of scrap metal; porter services at railway stations, bus stations, air terminals, airports, sea and river ports; activities for caring for the elderly and disabled;	until July 1, 2018
PSN retail trade and catering services (without employees)	until July 1, 2019
All other types of UTII and PSN	until July 1, 2019

online KKM. The cost of the patent can be reduced by the amount of the online cash register purchase. But there is a limitation - no more than 18,000 rubles will be returned for one cash register. If there are several cash registers, the limit must be applied for each cash register separately (letter dated 02/21/2018 No. SD-3-3/1122)

News 2017

Since 2017, individual entrepreneurs with employees on UTII will be able to reduce tax not only on insurance premiums for employees, but also on their payment to the Pension Fund (subclause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).

News 2016

Combination with other taxes

UTII can be combined with an unlimited number of UTII and PSN. You can choose only one of two basic taxes - simplified tax system or OSNO.

Tax calculation and declaration

The law does not say how to make deductions from taxes if several declarations are submitted, which means you can distribute the amount of deductions in any shares.

Contributions that reduce UTII can be transferred even at the end of the reporting quarter, but before filing reports but before paying UTII (letter of the Ministry of Finance dated January 26, 2016 No. 03-11-09/2852 and Decision of the Federal Tax Service of Russia dated June 9, 2016 No. SA -4-9/10297@).

Through the Internet

Shoe repair, painting and sewing
Repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear
Repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products
Furniture manufacturing and repair
Dry cleaning and dyeing, laundry services
Repair and construction of housing and other buildings. This also includes the construction of garden houses (letter of the Ministry of Finance of Russia dated January 13, 2017 No. 03-11-11/947).
Maintenance and repair of vehicles, machinery and equipment
Services of photographic studios and photo and film laboratories, transport and forwarding services
Services of baths and showers, hairdressing salons. rental services. ritual, ceremonial services

Household services provided to legal entities are not subject to UTII. Veterinary services and services for repair, maintenance and washing of vehicles do not apply to household services and can be provided on an imputed basis to both individuals and organizations.

2. Provision of veterinary services.

3. Provision of services for repair, maintenance and washing of vehicles (Since 2013, services for state technical inspection of vehicles).

4. Providing services for storing vehicles in paid parking lots.

5. Provision of motor transport services for the transportation of passengers and goods. Renting out vehicles is not subject to UTII (letter of the Ministry of Finance of Russia dated 05/05/2017 No. 03-11-11/27760).

6. Retail trade carried out through shops and pavilions with a sales floor area of no more than 150 square meters. m.

7. Retail trade carried out through kiosks, tents, trays and other objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network.

8. Provision of public catering services provided through public catering facilities with a customer service area of no more than 150 square meters. m.

9. Provision of public catering services provided through public catering facilities that do not have a customer service area. Food services through mobile food outlets are not subject to UTII (letter of the Ministry of Finance dated 10/09/2017 No. 03-11-11/65780).

10. Distribution and (or) placement of outdoor advertising.

12. Provision of temporary accommodation and accommodation services by organizations and entrepreneurs.

13. Providing services for the transfer of temporary possession and (or) use of stationary trading places located in markets and other places of trade that do not have customer service areas.

Providing services to a legal entity for non-cash payment via bank account (or cash via) payment will not deprive the right to apply imputation.

Note: the indicator “sales area” is determined by the area actually used for trading (this is part, not the entire rental area).

Goods whose retail sales are not subject to imputation

No.	Product type
1	Passenger cars and motorcycles with an engine power over 112.5 kW (150 hp). Excise goods: motor gasoline, diesel fuel, motor oils, straight-run gasoline (excise goods specified in subparagraphs 6-10 of paragraph 1 of Art. 181 Tax Code of the Russian Federation)
2	Food and drinks (including alcoholic drinks) both in the manufacturer’s packaging and packaging, and without it, in cases of their sale in bars, restaurants, cafes and other catering facilities (a separate type of UTII can be used for such trade)
3	Gas
4	Trucks and special vehicles, trailers, semi-trailers, trailers, buses of all types
5	Medicines that are issued under preferential (free) prescriptions
6	Products of our own production (manufacturing)
7	Any goods if they are sold according to samples and catalogs outside a stationary distribution network, including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks

Sales of own-produced products through a retail network is one of the ways to generate income from activities in the production of finished products and is not subject to UTII. However, if a public catering place (cafe/restaurant) is organized, then it already falls under UTII.

Is there UTII in Moscow? UTII in Moscow was applied only to business activities involving the distribution of outdoor advertising using advertising structures (until 2012). Currently there is no UTII in Moscow.

Transition to imputation

Since 2013, the transition to UTII is voluntary (N 94-FZ of June 25, 2012, article 2, clause 22) in article 346.28: "a) paragraph 1 should be stated as follows: "...Organizations and individual entrepreneurs switch to paying a single tax voluntarily."). You can voluntarily leave the single tax on imputed income only from the beginning of the year and only for the whole year.

Application You are transferred to UTII not by application, but by registration with the tax office as a UTII payer. In addition, for other types of activities (if any) that are not subject to UTII, you must report according to the simplified tax system or OSNO. Fill out the UTII-2.doc form for individual entrepreneurs or UTII-1.doc for organizations. The fine for being late with UTII-1 is up to 10,000 rubles (NC Art. 116).

Where to apply for IP? It doesn’t matter where the individual entrepreneur is registered, according to UTII you need to register separately at the actual place of business (except for: the provision of motor transport services for the transportation of passengers and goods; retail trade carried out through the objects of a stationary trading network that does not have trading floors, as well as non-stationary trading facilities networks; advertising on vehicles. These types of activities are registered at the place of registration of the individual entrepreneur) within five days after the start of activity (first income).

Where to apply for IP? If you have several stores (separate divisions) in different areas, then you indicate them in the UTII-1 (UTII-2) form and subsequently submit one declaration with all separate divisions to the tax office where you filled out the form. The tax office, within five days from the date of receipt of the application, issues a notice of registration of the organization as a UTII taxpayer. The Federal Tax Service, within five working days from the date of receipt of the application, issues to the “imputed” a notice of registration in Form N 1-3-Accounting (IP) or Form N 2-3-Accounting (organization).

UTII is calculated accurate to the day of registration and deregistration. Lack of income is not a reason not to pay tax. You have the right not to pay UTII provided that UTII is deregistered, and for this you need the UTII-4.xls form for individual entrepreneurs or UTII-3.xls for Organizations. From 2013, the calculation of imputation will be made starting from the date the payer is registered for tax purposes (or until the day of deregistration). The calculation will take into account the actual duration of the activity in calendar days.

Where to pay the imputation?

Imputation is paid and declarations are also submitted at the actual place of business (except for: provision of motor transport services for the transportation of passengers and goods; distribution and retail trade; placement of advertising on vehicles. For these types of activities, they are registered at the place of registration of the individual entrepreneur). Also, for employees who are primarily engaged in this type of activity (which is according to UTII), taxes and reporting from the Pension Fund of the Russian Federation are submitted to the place where the imputation is made. The entrepreneur needs to pay for himself and submit the Pension Fund in his hometown according to the entrepreneur’s registration.

KKM

Individual entrepreneurs and organizations that are payers of UTII tax can carry out cash payments and (or) payments using payment cards without using cash registers, provided that a document is issued at the request of the buyer (client): sales receipt, receipt or other document confirming the receipt of funds for the corresponding product (Article 2, clause 2.1. N 54-FZ ON THE USE OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS).

From July 1, 2018, the use of online cash register will be mandatory. The cost of UTII can be reduced by the amount of the online cash register purchase. But there is a limitation - no more than 18,000 rubles will be returned for one cash register.

UTII sales receipt

Title of the document;
serial number of the document, date of issue;
name for the organization (last name, first name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
name and quantity of paid goods purchased (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

UTII provision of services

When providing services (work) on imputation, a KKM, or BSO, or “another document confirming the receipt of funds for the relevant product (work, service)” (54-FZ Art. 2. clause 2.1.) is required, the same sales receipt only for services.

Other taxes

VAT

VAT is not paid under the simplified tax system (you simply inform your partner that you are working without VAT. You do not issue an invoice and write “without VAT” on the payment slip), except for customs VAT.

VAT for UTII can be charged to partners voluntarily (many partners need this to reduce VAT). To do this, you need to fill out all the paperwork as under OSNO: highlight the invoice and the payment slip accordingly. The downside to UTII is that it cannot be accepted.

Individual entrepreneurs on UTII are exempt from paying VAT. VAT is required to be paid only:

When importing goods into Russia. (Tax Code, Art. 151)

In the case of issuing (voluntarily) an invoice to the buyer with allocated VAT (Tax Code, Article 173, paragraph 5), VAT does not need to be included either in income or expenses (Starting from 2016, this rule will be clearly stated in Article 1 346.16 Tax Code of the Russian Federation). Unlike OSNO, with the simplified tax system it is impossible to deduct “outgoing” VAT from the “input” VAT.

For activities within a simple partnership (Tax Code, Article 174.1)

As a tax agent when leasing federal property, property of constituent entities of the Russian Federation and municipal property (Tax Code Art. 161, clause 3)

VAT (paid and submitted quarterly until the 25th day (January)) VAT (see rates 18%, 10%, 0%). VAT return - examples of filling, form

Since 2015, VAT returns must be submitted by the 25th.

Property tax

As a general rule, property tax is not paid on property that is used in business activities subject to UTII.

From January 1, 2015, property tax is required to be paid on UTII from office and shopping centers, when the cadastral value is taken into account.

When providing household services, UTII 2018–2019 will be a good alternative to the general taxation system. But for the smooth use of the special tax regime, you need to know the features and limitations of its application, which will be discussed in this article.

Features of taxation of UTII of household services provided to the population

The legislation of the Russian Federation provides for the use of special tax regimes by taxpayers. One of these modes is UTII, which can be used when carrying out certain types of activities.

In sub. 1 item 2 art. 346.26 of the Tax Code of the Russian Federation states that one of these types of activities is the provision of household services. However, the possibility of using UTII when providing household services on the territory of a particular municipality must be established by an appropriate decision of the local government body. As a rule, the said decision specifies the types of services for the provision of which UTII may be used.

Situations often arise when household services are provided in a neighboring city or region. In this case, it is important to make sure that the possibility of using UTII is established by the legal act of the local authority in whose territory the activity will be carried out. This procedure is due to the fact that UTII for household services is paid at the place where these services are provided. In addition, the Tax Code of the Russian Federation establishes the obligation to register with the local tax authority as a UTII payer.

How is UTII taxed for the provision of household services in 2018-2019?

In addition to the presence of the above regulatory legal act in force in the territory where household services are provided, it is necessary that these services belong to certain codes according to OKVED 2 OK 029-2014 (NACE rev. 2) and according to the classifier OK 034-2014 (KPES 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-st, and were included in a special government list. Currently, such lists are contained in Government Order No. 2496-r dated November 24, 2016.

In accordance with the list, the following types of activities should be considered household services:

sewing various clothes (codes 14.11.2; 14.12.2; 14.13.3, etc.);
production of furniture according to individual orders of the population (codes 31.02.2; 31.09.2);
a number of construction works (41.10; 41.20; 42.21; 43.21, etc.);
repair of computers and peripherals (codes 95.11; 95.12; 95.21, etc.);
etc.

UTII in the provision of household services: a physical indicator as the basis for calculating tax

To calculate the tax base, the physical indicator characterizing the type of business activity is of great importance. When providing household services, this indicator will be the number of workers involved in the process of providing services. Moreover, when calculating the physical indicator for an individual entrepreneur, he himself, as well as administrative, managerial and service personnel, should be taken into account.

If such personnel are not included in the calculation, claims from regulatory authorities are possible, which will lead to fines and penalties for incomplete payment of UTII.

The value of the basic profitability for this physical indicator is set equal to 1,500 rubles.

Results

In order to transfer household services to UTII, you need to study local regulations to see if this special regime is established in your territory for this type of activity and familiarize yourself with the government list of household services to see if it contains the code for your type of activity. If legal acts allow it, you can register as a UTII payer. The tax must be calculated based on a physical indicator, which for household services is the number of personnel involved in their provision.

According to Article 1 of the Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation,” approved by the Federation Council on June 29, 2016, the term “Household Services” sounds new and replaces the vague wording from the Household Services Rules.

In order to clearly understand which services are household and which are medical, it is important for managers of beauty salons and other beauty industry enterprises to know the definition:

Household services are paid services that are provided to individuals and whose codes, in accordance with the All-Russian Classifier of Types of Economic Activities and the All-Russian Classifier of Products by Type of Economic Activities, are determined by the Government of the Russian Federation.

But what about the situation with the service classifier?

Currently, the All-Russian Classifier of Services to the Population (OKUN) OK 002-93 is in force. This document becomes invalid on January 1, 2017 due to the publication Order of the State Standard dated January 31, 2014 N 14-Art. and services will be determined according to the All-Russian Classification of Types of Economic Activities (OKVED). Now household services of beauty salons are presented in a compressed form in the OKVED document:

96.02 Providing services to hairdressing and beauty salons

This grouping includes:

Hair washing, trimming and cutting, styling, coloring, highlighting, curling, straightening and similar work performed for men and women;
. shaving and trimming the beard;
. manicure, pedicure, makeup, facial massage, etc.

Such a concise formulation introduced confusion into the work of salons, in particular, a lack of understanding of which procedures can be performed without a medical license and which cannot. And at the suggestion of the trade union community, in 2014 OKUN significantly expanded the list of services, thereby facilitating the activities of enterprises.

There were fears that after the expiration of OKUN, we would have to again use the compressed list of OKVED services.

However, order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 “On approval of the collective classification grouping of types of economic activity “Household Services” to the All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 (NACE Rev. 2) and the collective classification grouping of products (goods and services) “Household Services” to the All-Russian Classifier of Products by type of economic activity (OKPD2) OK 034-2014 (CPES 2008)", registered on July 18, 2016 and coming into force on July 30, 2016, made adjustments to the list of services.

Strangely, the document does not contain solarium services, but an item has been added - Other cosmetic services.

For comparison, the presented tables contain lists of services listed in OKUN and in the new edition of OKVED.

OK 002-93. All-Russian classifier of services to the population (This document becomes invalid as of January 1, 2017)
019300│ 8│Hairdressing and cosmetic services provided by public utility organizations
019301│ 3│Simple hair cutting (with a clipper)
019303│ 4│Beard trimming, mustache adjustment, sideburns, eyebrows
019304│ 0│Shaving the head, beard, mustache
019305│ 5│Washing your hair
019306│ 0│Hair styling with a hairdryer
019307│ 6│Hot combing hair
019308│ 1│Cold combing hair
019309│ 7│Hair perm (permanent) with haircut and hair wash
019310│ 2│Chemical hair perm with haircut and hair wash
019311│ 8│Hair bleaching
019312│ 3│Hair highlighting
019313│ 9│Hair tinting
019314│ 4│Coloring of hair, beard, mustache
019315│ 4│Partial combing and drying of short hair
019316│ 5│Performing a model hairstyle and drying hair
019317│ 0│Use of proprietary hair care products
019318│ 6│Performing a women's hairstyle using braids and chignons
019319│ 1│Attaching veils and jewelry
019320│ 7│Fixing the hairstyle with varnish
019321│ 2│Drying hair
019322│ 8│Simple and complex face makeup, makeup
019323│ 3│Eyebrow and eyelash tinting, eyebrow shape correction, eyelash extensions, eyelash curling
019324│ 3│SPA body care, including hygienic, relaxing, aesthetic methods using cosmetics, natural and preformed influence factors
019325│ 4│Cosmetic masks for face and neck skin care using cosmetics
019326│ 8│Hygienic massage of the face and neck, including aesthetic, stimulating, drainage, hardware massage, SPA massage
019327│ 5│Cosmetic comprehensive care for the skin of the face and neck, including skin testing, cleansing, cosmetic cleansing, deep cleansing, toning, hygienic massage, mask, protection, makeup, selection of home care products
019328│ 0│Hygienic manicure with and without nail polish. Comprehensive care for the skin of the hands. Nail extensions
019330│ 1│Hygienic pedicure with and without nail polish. Comprehensive foot skin care, including removal of roughness and calluses. Nail extensions
019333│ 8│Cleaning, washing and combing wigs, extensions, hairpieces
019334│ 3│Cutting, fitting, combing wig, hairpiece, hairpiece
019335│ 9│Coloring a wig, hairpiece, hairpiece, followed by combing
019336│ 4│Curling a wig, hairpiece, hairpiece
019337│ 1│Manufacture and repair of wigs, hairpieces, hairpieces
019338│ 5│Cosmetic tattooing (art tattoo, permanent makeup), body painting, earlobe piercing, comprehensive cosmetic body skin care, hair removal using cosmetics
019339│ 9│Solarium services

New edition of OKVED Order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 “On approval of the collective classification grouping of types of economic activity “Household Services” to the All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014(NACE Rev. 2) and the collective classification grouping of products (goods and services) “Household Services” to the All-Russian Classification of Products by Type of Economic Activities (OKPD2) OK 034-2014 (CPES 2008)"
02/96/11 \| Hairdressing services for women and girls
02/96/12 \| Hairdressing services for men and boys
96.02.13.111 \| Services for simple and complex facial makeup, makeup
96.02.13.112 \| Services for eyebrow and eyelash tinting, eyebrow shaping, eyelash extensions, eyelash curling
96.02.13.113 \| Services for cosmetic masks for face and neck skin care using cosmetics
96.02.13.114 \| Services for hygienic massage of the face and neck, including aesthetic, stimulating, drainage, hardware massage, SPA massage
96.02.13.115 \| Complex cosmetic care services for face and neck skin
96.02.13.116 \| Cosmetic tattooing and piercing services
96.02.13.117 \| Hygienic facial cleansing
96.02.13.120 \| Manicure services
96.02.13.130 \| Pedicure services
96.02.19.110 \| Other cosmetic services
96.02.19.111 \| SPA body care services, including hygienic, relaxing, aesthetic methods using cosmetics, natural and preformed factors
96.02.19.112 \| Services for cosmetic comprehensive body skin care, hair removal using cosmetics