• The transition to UTII exempts a business entity from paying a certain number of taxes: on profit, income of individuals, property and added value (see the article What taxes does UTII replace?), paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).
• The tax base in this case is the amount of imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation), the calculation procedure of which does not imply any dependence of the amount of tax payable on the amount of income received by the business entity. Simply put, the amount of UTII payable is fixed (we recommend that you read the articles What is the object of UTII taxation? and What is the tax rate for taxation under UTII?).
• On UTII, when selling goods, you can currently not use cash register equipment and issue only a sales receipt or a strict reporting form (Clause 7, Article 7 of the Law “On Amendments...” dated 07/03/2016 No. 290-FZ).

Features of the transition to UTII

Let us highlight the most important features of the transition to this special mode:

• The transition to UTII is permissible only for entities conducting specific types of business activities (our article is devoted to this issue. Who can apply and pay UTII - conditions and restrictions). Such areas of activity include, for example, the provision of personal services, cargo transportation, retail trade, etc. There are also restrictions on the number of employees of an economic entity wishing to switch to UTII (no more than 100 people), the composition of the founders (share of participation in the authorized capital of others legal entities should not be more than 25%).
• This taxation system is applied only in those regions and cities of federal significance where it has been put into effect by acts of the competent government agencies (see the article UTII - federal or regional tax?).
• The transition to UTII is voluntary, that is, only by decision of the business entity itself. At the same time, in case of violation of the established requirements of the tax legislation of the Russian Federation, an economic entity can be transferred to the general taxation system by decision of the Federal Tax Service (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation).

STS - simplified taxation system

Let us denote the characteristic features of the simplified tax system:

• The transition to the use of such a special regime exempts a business entity from paying the following taxes: on organizational profits, property, added value (except for imports), as well as income of individuals (applies to individual entrepreneurs, hereinafter referred to as individual entrepreneurs).
• The tax base under the simplified tax system is the monetary expression of either the income of a business entity or income reduced by the amount of expenses (clauses 1, 2 of Article 346.18 of the Tax Code of the Russian Federation). At the same time, an organization or individual entrepreneur using the simplified tax system is free to choose the object of taxation: the amount of income or the amount of income reduced by the amount of expenses. Thus, the amount of tax payable is not fixed (as for UTII) and directly depends on the amount of income of the business entity.

Features of the transition to the simplified tax system

Before switching to the simplified tax system, the following rules must be taken into account:

• The transition to the use of the simplified tax system is permissible for subjects of almost all areas of business activity, with the exception of the cases listed in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation. For example, banks, non-state pension funds, notaries, lawyers, etc. are prohibited from using the simplified tax system.
• The possibility of using the simplified tax system is regulated at the federal level and does not require introduction at the regional or local level.
• The transition to the simplified tax system is made only by decision of the business entity itself. Returning back to the general taxation system with the simplified tax system is also possible on the initiative of the business entity itself (see our article at the link Procedure for switching from the simplified tax system to the OSNO) or forcibly by order of the tax authority in cases where the business entity no longer meets the requirements to apply simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

Paying tax and filing a declaration on the simplified tax system and UTII

Thus, a business entity that uses both the simplified tax system and the UTII must calculate and pay taxes, as well as file reports within each of the named special regimes.

So, in relation to activities falling under UTII:

• Taxes are paid based on the results of the tax period (i.e., each quarter, Article 346.30 of the Tax Code of the Russian Federation) no later than the 25th day of the first month following the reporting period (Article 346.32 of the Tax Code of the Russian Federation).
• The tax return is also submitted at the end of the reporting quarter. The deadline for submitting reports is no later than the 20th day of the first month following the reporting period (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

In relation to activities subject to the simplified tax system:

• Payment of taxes occurs by transfer of advance payments based on the results of each reporting period (i.e. quarter), tax for the tax period - no later than March 31 (for legal entities) or April 30 (for individual entrepreneurs) of the year first after the reporting year (clause 1 of Art. 346.22 Tax Code of the Russian Federation). In this case, the amounts already paid are taken into account in the tax amount for the tax period (clause 5 of the said article).
• Reporting is submitted once a year at the end of the tax (not reporting) period. In this case, legal entities submit declarations until March 31 inclusive of the year following the previous tax period, individual entrepreneurs - until April 30 inclusive (clause 1 of Article 346. 23 of the Tax Code of the Russian Federation).

Does UTII belong to the simplified taxation system?

Above we examined the main characteristics of 2 special tax regimes: UTII and simplified tax system. As you can see, tax legislation does not unite them into such a single category as the simplified taxation system. These are 2 independent and non-mutually dependent special taxation systems.

Of course, taking into account the peculiarities of a specific situation, UTII can be considered a simpler special regime in terms of calculating the amount of tax payable, preparing and filing a declaration than, for example, the general taxation system. On the other hand, on UTII, when selling goods, you can currently not use cash register equipment and issue only a sales receipt or a strict reporting form, while with the simplified tax system, the use of a cash register is mandatory (for additional information on this topic, we recommend reading our article at the link Will there be fines for not using an online cash register in 2017?). From this point of view, the conditions of UTII are simpler than the conditions of the simplified tax system, etc.

IMPORTANT! UTII is not a subtype of the simplified tax system, although under certain conditions these special regimes can be combined by the same business entity (we will talk about this in more detail later).

A business entity wishing to switch to both the simplified tax system and the UTII must comply with 2 separate procedures for the transition to the use of these special regimes. These issues are discussed in our articles following the links Changing the tax regime from OSNO to simplified tax system - the procedure for the transition and How is the transition to UTII carried out? respectively.

You should also take into account the procedure for calculating the amounts of taxes payable, since for the simplified tax system and UTII the rules are completely different, as are the objects of taxation:

• income or income minus expenses calculated in fact - in the first case;
• imputed income, estimated and independent of actual income at the end of the tax period - in the second.

About the combination of UTII and simplified tax system

As we have already mentioned, in some situations a legal entity or individual entrepreneur may use several taxation systems simultaneously. Including a combination of UTII and simplified tax system is permissible (we talked about the combination of UTII and OSNO in our other article at the link Is it possible to combine the tax regimes of OSNO and UTII?).

It should be taken into account that:

• accounting for the simplified tax system and UTII must be kept separately (clause 7 of article 346.26 of the Tax Code of the Russian Federation);
• Only one special regime can be applied to one type of activity.

At the same time, expenses related to activities on UTII should not be included in accounting under the simplified tax system. Otherwise, there will be an unreasonable understatement of the tax base.

IMPORTANT! There are types of expenses of an organization that are difficult to differentiate by type of activity, since they arise within the framework of conducting business and economic activities of the entire enterprise (for example, administration salaries, rent of premises, etc.). In this case, the distribution of expenses should be made between various types of activities on a monthly basis based on revenue (income) indicators for the month (see letter of the Ministry of Finance of Russia dated August 27, 2014 No. 03-11-11/42698).

The simultaneous use of the 2 named special regimes also entails the need to pay taxes for each type of activity in accordance with the requirements of the law in relation to each of them, as well as submitting appropriate reports (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

IMPORTANT! If an individual entrepreneur or a legal entity conducts the same activity in different territories of a city or municipal district, it is impossible to apply UTII and the simplified tax system at the same time. You can combine them only in different cities or municipal areas (letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-11-11/9389).

So, above we analyzed whether UTII is a simplified taxation system, and came to the conclusion that although the named special regime can be considered as easier for a business entity to use in a number of cases, for example, compared to OSNO, nevertheless it is not a subtype of the simplified tax system.

So to say that UTII is a simplified taxation system is not entirely correct, since this special regime has its own specific properties, which in various situations can be assessed as advantages or disadvantages of a particular type of activity of a particular business entity, and therefore can be unambiguously characterized UTII (like other special regimes) as the simplest special regime is not possible.

It often happens that when expanding their business activities, many businessmen, simultaneously with their previous work, begin to master other areas of business. Which, sometimes, fall under a completely different taxation system. Until 2013, the use of UTII was mandatory for all persons engaged in business activities regulated by UTII. Now this preferential treatment has become voluntary. Of course, it is much easier to be on one taxation system, but in some regions it can be profitable to engage in one type of activity on UTII, and another on the simplified tax system. There can be many reasons. We recently looked at the differences between UTII and simplified tax system. The important question here is whether and how it is possible to maintain the simplified tax system and UTII at the same time?

It does not interfere

It is possible to be in the simplified taxation system and UTII modes at the same time. Of course, there will be extra hassle with separating accounting records, but as they say, “the game is worth the candle.” At the same time, it is necessary to take into account that the conduct of this process is not reflected or enshrined in legislation anywhere. That is, taxpayers themselves determine what to do in this case. If only all this was recorded in the accounting policy of the enterprise by an order from the management in free form, containing the rules for this division and maintenance of documentation, or by another document on the organization. In addition, you need to know that not only property, financial obligations, etc., but also employees of the organization employed in various industries are subject to separate accounting. If the same persons work in the activities of the enterprise in the areas of simplified taxation system and UTII, then the total number of employees is taken into account when calculating UTII. If you have not yet decided which form of entrepreneurial activity to choose for your business, then you should read this article.

Let me remind you that an organization whose number of employees over the past reporting period (calendar year) exceeded one hundred people is not entitled to be on the “simplified” status. Also, the income of such a taxpayer should not exceed the maximum amount of sixty million per year.

Example

An enterprise engaged in retail trade is located on UTII. The organization rents out some of its own premises to other entrepreneurs. This part of the activity is on the simplified tax system.

How to divide the organization's expenses?

This is especially true for those taxpayers who are on the simplified tax system, paying fifteen percent of the tax according to the “income minus expenses” scheme. Before you start dividing expenses, you need to determine your income. Organizations that are registered on the simplified tax system and the UTII at the same time do this using the cash method: using current bank accounts and cash. Here it makes sense for enterprises participating in the above simplified tax system to agree that most of the income is received as a result of business activities that fall under this regime. Since the greater the income related to the simplified tax system “income minus expenses,” the greater the expense, and, accordingly, the less the tax amount.

Of course, it is much easier to have your own qualified accountant, or contact one of the many accounting firms, but I think that all the information presented will help you understand all the advantages and disadvantages of combining the simplified tax system and UTII.

Choosing a tax system is an important decision for an entrepreneur. The legislation provides several options, including the Simplified Taxation System (STS), the Unified Tax on Imputed Income (UTI). An individual entrepreneur has the right to use these two options simultaneously. When is it beneficial to use UTII and simplified tax system, combining two different tax systems? How to do this correctly?

Characteristics of simplified taxation

In order to be an entrepreneur, you must comply with legal requirements. For legal entities, they include accounting, paying taxes, and submitting reports. Individual entrepreneurs have the right to simplified accounting and pay income tax.

The legislation provides for the opportunity for individual entrepreneurs and small enterprises-legal entities to choose among several systems that provide the opportunity for simplified taxation. Each is beneficial under certain business conditions.

It is possible to use UTII and simplified tax system, combining them for various types of activities.

The UTII system does not operate throughout the Russian Federation. For example, in Moscow it is not currently used. However, it works in most of the country.

For UTII, information about the average income in the industry is used. Tax is paid for it. If the entrepreneur manages to earn more, the tax will remain the same. The payment includes not only personal income tax; benefits are also provided in relation to other tax payments.

The simplified taxation system is used in one of two types:

• income;
• income minus expenses.

The tax is equal to six percent in the first situation, and fifteen in the second. In the first option, income is taken without taking into account expenses. The second takes into account the difference between the indicators.

Local governments are allowed to reduce interest rates. When taking into account only income, a reduction of up to one percent is possible; when using the “income minus expenses” option, it is allowed to do this by up to five percent. For example, in the Rostov region, in the second case, a rate of ten percent is applied.

Entrepreneurs are allowed to use UTII and simplified tax system at the same time. Combination is possible provided that they are applied to different types of activities.

To maintain records and reporting, an individual entrepreneur must maintain separate records for each of the systems used simultaneously. In particular, the costs used must be divided between the types of income received.

Application of UTII

It is usually customary to use this option in the following cases:

• when conducting trade through stalls (using small stores);
• providing services in the domestic sphere;
• when working in the motor transport sector;
• providing veterinary services;
• companies that perform car repairs;
• some other areas of small business activity.

Several years ago, a provision was applied that small businesses (including individual entrepreneurs) who were engaged in one of the listed types of business were required to switch to UTII. Since 2016, it has been possible to make a voluntary choice.

For UTII, the real income of an individual entrepreneur does not matter. For a business, it is important that it is no less than a certain value. The amount that is paid to the state is determined by the Tax Code and local regulations. Different types of businesses are subject to different amounts of tax, but the calculation principle is the same.

The basis for the calculation is the basic profitability per unit of physical indicator. For trade, this is one square meter of store area.

The formula uses two coefficients. One of them (K1) is defined at the federal level. The second (K2) is fixed in local regulations.

After multiplying the indicators, 15% is taken from the resulting amount. A clear calculation system allows an entrepreneur to independently calculate which taxation system will be more profitable.

In this case, relaxations are provided: there is no need to use a cash register, and the requirements for record keeping are significantly reduced.

Why combine

Let's assume a businessman uses UTII. In what case is it beneficial for him to have both UTII and simplified tax system, combining two tax systems?

The most common situation is when, in the process of developing a business, mastering new areas of activity, it begins to engage in activities that do not allow the use of UTII (here the legislation applies a limited list of types of activities). In this case, he will be able to choose the system he needs.

An example when it is beneficial to use a combination of UTII and simplified tax system for individual entrepreneurs is the following situation. To bake bread, he cannot use UTII, but uses the simplified tax system. He sells his products in a store that works with UTII.

Problems of accounting and reporting

One of the problems for UTII and simplified tax system is the combination of accounting. There is a need to carefully track income or expenses. If the first of them, related to UTII, are unjustifiably included in the simplified tax system, the tax base will become inflated. If the latter - underestimated.

When combining two options, it is necessary to carefully take into account what relates to the simplified tax system.

An individual entrepreneur without employees must also divide insurance payments between the two systems in proportion to income.

You need to understand that some costs can be clearly attributed to certain income for one type of activity, others are of a general nature. How to distribute the latter correctly? This question relates to the cost of renting premises, employee salaries, electricity payments, and other similar issues.

For distribution, the principle of proportionality of income is applied. Let’s assume that during the reporting period certain income was received under UTII and the simplified tax system. General costs must be divided in proportion to their size.

Simultaneous use of both options requires the preparation of two separate sets of reports. At the same time, a quarterly declaration is submitted for UTII, and a report is prepared annually for the simplified tax system.

Existing reporting on employees and salaries does not require division. Reporting is submitted to the appropriate authorities for the entire payroll. Legal entities in the situation under consideration do not have additional difficulties in connection with the obligation to maintain accounting records in any case.

Example of income distribution calculation

Not all types of businesses have the opportunity to switch to a simplified system. For example, banks or credit organizations cannot take advantage of this. Another limitation relates to the composition of the firm's founders. If among them the share of legal entities exceeds 25%, the prohibition in question also exists for them.

Baking bakery products and selling them in your own retail store are considered. Production uses the simplified tax system, and the store uses UTII. The bakery's income is 40 thousand rubles, the store's is 140 thousand rubles.

Renting the premises cost the individual entrepreneur 29 thousand rubles. How to distribute expenses between two directions?

First, the percentage of income from the bakery is determined.

It is equal to (40000/(40000+140000))*100% = 22%. Store income will be 78%. Taking the corresponding parts of the cost amount, we find that the rent for a store is 22,620 rubles, for a bakery - 6,670 rubles.

It should be noted that in a store, the cash register when combining the simplified tax system and UTII does not require a cash register.

Combination restrictions

The Tax Code establishes requirements mandatory for those using both systems:

1. Separate accounting is required. Activities related to different methods of taxation should be taken into account separately.
2. Requirements are made for fixed assets and their residual value. It should not exceed 150 million rubles.
3. When using UTII, no limit is set for the income received. Under the simplified tax system it exists. If it is exceeded, the entrepreneur loses the right to work on the simplified tax system. Costs when combining simplified taxation system and UTII must be divided between them.
4. The number of employees cannot be more than 100 people. This requirement applies to a legal entity, as well as individual entrepreneurs with employees.
5. Using the simplified tax system, income for the entire year cannot exceed 150 million rubles.
6. A legal entity must not have branches.
7. When registering the transition, the accounting policy for combining the simplified tax system and UTII must be determined.

These conditions are specified in Art. 346 of the Tax Code of the Russian Federation. It should be taken into account that reporting for UTII must be submitted quarterly, for the simplified tax system - once at the end of the year.

When combining the simplified tax system and UTII, reporting to the Pension Fund and Social Insurance Fund is submitted for all employees. This does not depend in any way on what areas of activity these employees are involved in at the company.

The combination of the simplified tax system and UTII in 2018 requires separate accounting. The Tax Code specifies general requirements for the principles in accordance with which accounting should be divided. For a more detailed consideration, it is necessary to take into account the existing experience of specialists working in this field. Accounting when combining simplified taxation system and UTII is based on the following principles:

1. The basis for accounting in this case will be the division of income. It is important to clearly identify where specific income belongs.
2. The next step is to allocate the costs. There are two possible options here. The distribution of insurance premiums is carried out on a general basis. Some costs relate to strictly defined income. Others are done to ensure the existence of the enterprise. The first relate to the corresponding taxation system. The latter are divided in proportion to the amount of income received.

You need to allocate salary costs. After this, it will be possible to reduce the fixed insurance premiums. On the simplified tax system this is done within 50%, for UTII it can be reduced by 100%. Some employees are assigned to certain types of activities. The corresponding costs will be taken into account according to their specialization.

When there is a combination of simplified taxation system and UTII, insurance premiums are distributed based on established rules. Others (such as an accountant) engage in both activities. The costs associated with paying contributions for an individual entrepreneur are relevant to all areas of the enterprise. Salaries are divided in proportion to the shares of profit from each direction for the reporting period.

When combining the simplified tax system and UTII, the online cash register is used only for businesses belonging to the first system.

How to organize a transition

If the decision to switch to a combination of these options is made, preparations need to be made.

It is necessary to think about how exactly the accounting division will be carried out. It is necessary to define procedures, postings, and a document flow system.

If you used the simplified tax system, you must additionally switch to UTII. To do this, an application is submitted to the tax office within five days after the transition using a special form.

It must be remembered that with UTII income can be determined using the accrual method, and in the simplified tax system - using the cash method

When planning a transition, it is important to be sure that the entrepreneur has fulfilled the conditions under which such activities are permitted. It must be taken into account that now reports related to UTII will be quarterly, and not annual, as before.

Accounting policies should be adopted to separate income and costs.

If the work was carried out on UTII, then the situation will be more complicated. The transition to a simplified system is possible from the beginning of the calendar year. The deadline for submitting an application for this to the tax office is no later than December 31 of the current year.

In some cases, it is possible to use the option when a business is closed and then opened in two taxation regimes.

Taxes when combining the simplified tax system and UTII are paid differently:

• UTII is paid at the beginning of the reporting year;
• in the simplified tax system - next year for the current year.

Is it profitable?

Given a choice between two options, an individual entrepreneur must choose the more profitable one. How to do it?

For example, retail trade. UTII is calculated using a formula where the indicators are multiplied:

• basic profitability in terms of the physical base value (in the example under consideration this is a square meter of store area);
• number of physical quantities (room area);
• K1 is the first coefficient fixed at the federal level (it is equal to 1.798);
• K2 - determined by local authorities, in the case under consideration it will be assumed that it is equal to one;
• number of months of the tax period (three);
• the tax rate is 15%.

The basic yield in this case is 1800 rubles. The tax calculation looks like this:

1800 * 1, 798 * 1 * (Physical indicator) * 3 months * 15%.

This value is equal to FP * 1456.38 rubles.

When using the simplified tax system, “income” for individual entrepreneurs will have to pay 6% of income.

Thus, both options will give the same amount if the following condition is met:

D × 6% = 1,456.38 rubles. × FP

In other words:

D = 24273 rub. * FP

If the income per square meter of rented area is over 24,273 rubles, the use of UTII will be more profitable than the simplified tax system. In the opposite case, it is more profitable to use the simplified tax system.

The choice of a profitable option in 2018 for individual entrepreneurs must be done by calculating the amount of tax that will have to be paid. The legislation allows an individual entrepreneur to choose from several possible options.

Legislation provides an opportunity for firms and small business companies to choose the most optimal tax system for themselves. Moreover, in some cases it is even possible to combine the use of two different special modes and work on the simplified tax system and UTII at the same time.

When two taxes are less than one

First, a little theory. The simplified tax system is an alternative to the general taxation system. It frees firms and individual entrepreneurs from the obligation to pay a whole range of taxes, replacing it with a single simplified tax. But, like the general taxation system, the simplified tax system is applied to activities as a whole. At the same time, certain areas of business can be transferred to an alternative special regime - taxation with a single tax on imputed income. The conditions for its application are established by Chapter 26.3 of the Tax Code. UTII can be applied to trade through small shops or stalls, when providing household services to the population, motor transport and veterinary services, auto repair services and in a number of other cases. All of them are listed in Section 346.29 of the Internal Revenue Code. The main condition for the application of imputation is that the possibility of working in this special regime in relation to a specific type of activity must be provided for at the regional level.

Several years ago, UTII was a compulsory regime. If the activity fell under the imputed activity according to local law, then the company or individual entrepreneur automatically became payers of UTII. It was impossible to apply a different taxation system in relation to income in this area. At the moment, this rule has been canceled, so businessmen have the right to apply UTII and the simplified tax system at the same time in 2016 on a voluntary basis.

The main feature of UTII is that real income in this case does not matter. The main role is played by the so-called imputed income, which is determined based on the indicators established by local laws and the Tax Code. They are different for each type of imputed activity, but the general principle for calculating the tax base is the same for all areas. It is determined by multiplying the following values:

• basic profitability for one physical indicator, which depends on the specific type of activity transferred to UTII. This indicator is prescribed in the regional law, which introduced the use of UTII in a particular area;
• the number of such physical indicators. This may be the total area of ​​the sales floor, the number of employees involved in providing household services, etc.;
• coefficient K1. It is updated annually at the federal level, and in 2016 the figure is 1,798;
• coefficient K2. The values ​​of this coefficient are prescribed in the regional law.

The resulting product forms the tax base, which must be multiplied by the tax rate - 15%.

Thus, when deciding on the type of taxation before starting work within a particular line of activity, a businessman has the opportunity to calculate which tax, imputed or simplified, will be more profitable for him to pay. Quite often, imputation turns out to be a better choice than the simplified tax system for many areas of activity, especially if a minimum number of physical indicators are used in calculating the imputed base. In this case, the tax itself will be small compared to what you can pay on real income.

In addition, the use of UTII implies certain relaxations in accounting, due precisely to the fact that real income in this case does not matter. So, at imputation, for example, it is not necessary to use a cash register; it is enough to issue sales receipts or receipts to clients upon their request for the amount received from them, corresponding to the cost of goods or services sold.

Combination of UTII and simplified tax system in 2016

If a company or entrepreneur carries out a single line of business, and it is transferred to UTII, then there are no problems with accounting: all income is attributed to imputation, while expenses are also made only within the framework of this type of activity and special accounting, insofar as tax accounting is not required. But if, in addition to the imputed activity, income is also generated by other areas that are not transferred to UTII, then the taxpayer, in order to correctly calculate two separate taxes, is obliged to organize separate accounting of income and expenses for both special regimes. This is the peculiarity of combining the simplified tax system and UTII.

The meaning of separate accounting is that the calculation base for the simplified tax system should not include income or expenses related to UTII, since the former overestimate the tax base, and the latter unreasonably underestimate it. Actually, accounting for expenses is possible only at the simplified tax system-15%, but, as you understand, controllers will not argue with overestimating the amount of the simplified tax, but underestimating it can definitely lead to unpleasant consequences.

When it comes to generating income, everything is simple. Every businessman knows exactly which activity to classify this or that receipt. It is clear that in such a situation it is necessary to closely monitor the process of receiving payment from clients, but nothing is impossible here.

With expenses, everything is somewhat more complicated. They can, relatively speaking, be divided into two categories: those costs that can be accurately attributed to a specific area of ​​activity, and those costs that are incurred as part of doing business as a whole. With specific expenses, everything is also relatively clear. If you purchase goods for a store on UTII, then the costs relate specifically to this area. If the goods are later sold under a wholesale supply agreement, then this is the simplified tax system, and the costs should be included in the KUDIR to determine the tax base for the simplified tax. The same is true for the salaries of employees who are employed either in assigned activities or outside of them. It is more difficult with expenses such as, for example, the salary of the manager and accountant, or, for example, renting an office where the administrative staff is located. Indeed, such costs cannot be attributed to a specific area of ​​activity, since they are needed so that the company as a whole can function effectively.

Such expenses, which cannot definitely be attributed to one or another type of activity, should be divided in proportion to the income received within each of them. Moreover, this time we are not talking about the imputed tax base, that is, about conditional income calculated on the basis of established indicators, but about real income that a businessman receives under the simplified tax system and UTII at the same time. This, in particular, is stated in the letter of the Ministry of Finance of Russia dated August 27, 2014 No. 03-11-11/42698. In it, department specialists prescribe that expenses not related to specific types of activities should be distributed between various types of activities on a monthly basis based on revenue (income) indicators for the month. Those expenses that, on the basis of such distribution, are not classified as imputed activities are summed up on an accrual basis every quarter and taken into account in the tax base at the simplified tax system of 15%.

Reporting for two

Combining the simplified tax system and UTII will require the company or individual entrepreneur to also submit two separate sets of reports. That is, you will have to submit declarations both within the framework of UTII and on the simplified tax system. But this is not surprising: since income is accounted for separately, taxes on it must also be paid separately, therefore, you will have to report in double volume: submit a quarterly UTII return, and at the end of the year provide a report to the tax office under the simplified taxation system.

But reporting on employees for companies and individual entrepreneurs will not require division, even if the employees are employed in different areas of the business. In such cases, reports to the Pension Fund and the Social Insurance Fund are submitted in the usual manner for salary accruals in general. Also, the distribution of income and expenses between the simplified tax system and UTII for the purposes of accounting for companies will not be of fundamental importance. In one way or another, all income and expenses of the organization must be reflected in the financial statements, regardless of what area of ​​activity they relate to.