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There is no escape from tax payments. For individual entrepreneurs, this need arises immediately after. And if the fact of taxation itself is not discussed, then there is a choice in the order of calculation and timing of payment. And it depends on what taxation regime the entrepreneur chooses. And it’s worth thinking about this before. This article will tell you how to register for UTII when registering an individual entrepreneur, when to pay taxes after registration, as well as other important points.

Advantages and disadvantages of switching to UTII when registering individual entrepreneurs

It is difficult for entrepreneurs just starting their activities to immediately introduce full tax accounting into their daily routine. Therefore, they are offered a choice from several simplified taxation systems (eg,). One of them is UTII (aka “imputation”).

A specialist will tell you in the video below what to choose, simplified tax system or UTII when opening an individual entrepreneur:

Why is it worth switching

Many entrepreneurs are attracted to this particular system, and here’s why:

• There is no need to pay multiple taxes, and social payments are reduced.
• Accounting is simplified. This makes it possible to do without professional accountants.
• There are factors that reduce the interest rate.
• When calculating the tax on imputed income, benefits are possible for enterprises starting their activities.
• Additional profits are not taxed.

Why you should think first

• If there is no profit, tax will still have to be paid. Reducing factors will only slightly correct it.
• Exemption from VAT creates certain difficulties in working with companies that pay this tax.

Possibility of use

The use of UTII by an entrepreneur as a taxation system is voluntary. But to make such a transition, the individual entrepreneur must adhere to the legal requirements for the type of activity for applying imputed income. This tax applies to the following areas:

• Providing veterinary care.
• Provision of household services.
• Car service.
• Passenger and cargo transport services.
• Trade (retail).
• Advertising activities (only for placing outdoor and street advertising).
• Catering organization.
• Services for renting housing, office space, retail space and land.

We will discuss below when registering an individual entrepreneur as a UTII payer is impossible.

When UTII cannot be used

There are also limitations. UTII is not used when:

• Individual entrepreneur provides services in the medical field.
• Works in the social security field.
• When providing gas stations for rent.
• The number of individual entrepreneurs is more than one hundred people.
• If the individual entrepreneur carries out trust operations.

Read below about how to choose and switch to UTII when registering an individual entrepreneur.

Transition process

If an entrepreneur has decided to immediately become a UTII payer and his type of activity meets existing requirements, then this will greatly facilitate the transition process.

Required documents

First of all, this concerns the selection of the necessary set of documents. If an entrepreneur switches to tax on imputed income simultaneously with the registration of an individual entrepreneur, then the following should be added to the documents required for this:

• Application completed according to UTII form 2 (two copies).
• Passport and its copy.
• Confirmation of payment of the duty.

Filling out the application

The application is written on a special form, a sample of which can be obtained from the tax office or downloaded on the Internet. Empty cells must be filled in capital block letters as follows:

• At the top, the entrepreneur writes down his TIN and just below the page number (001).
• Even lower and to the right is the code of the Federal Tax Service inspection where registration takes place.
• Then, in three consecutive lines, the entrepreneur enters his last name, first name and patronymic.
• And below, in the OGRNIP column - your individual number.
• At the bottom of the left side is the start date of work on UTII.
• Next, fill out the application, starting with indicating the number of sheets.
• In the application, the number “1” is placed in the upper part of the left half if the application is submitted by an entrepreneur, and the number “2” if his representative.
• The following is information about the representative (if he submits an application).
• Below is the contact number.
• Signature of the person confirming the application data (entrepreneur or his representative) and date of completion.
• The right side is filled out at the tax office.

You can download the application form for the use of UTII when registering an individual entrepreneur, and a sample -.

Application for the use of UTII when registering an individual entrepreneur

Application for the use of UTII when registering an individual entrepreneur - 1

Application for the use of UTII when registering individual entrepreneurs - 2

This video will tell you about filling out the application and the features of switching to UTII when registering as an individual entrepreneur:

Step by step procedure

1. Check whether the planned field of activity of the individual entrepreneur complies with the legal requirements for the use of UTII.
2. If it does, then you can begin the procedure, and to do this you need to find out which inspectorate you will register with as UTII (necessarily at the place of registration).
3. Then - preparation of documents for registration with a simultaneous transition to tax on imputed income, including filling out UTII 2.
4. Submit documents to the inspectorate.

Read below about the deadline for filing UTII-2 when registering an individual entrepreneur.

Deadlines and fines

are regulated by the Tax Code of the Russian Federation. If an individual entrepreneur plans to switch to tax on imputed income, he must submit an application for this within five days after registration. For violations in this area, the following sanctions are provided:

• If you fail to submit an application to switch to UTII within the prescribed five-day period, the fine will be ten thousand rubles.
• If an entrepreneur conducts activities that involve taxation according to UTII, without registration established by law, then the fine will be at least forty thousand rubles.

From the above it is clear that violation of the rules and deadlines for the transition to UTII can be fraught with large expenses.

Financial issue

When switching to paying tax on imputed income, an individual entrepreneur is exempt from the following payments:

• Tax on income earned by individual entrepreneurs.
• Property tax.

UTII is a taxation system that is beneficial for some individual entrepreneurs, since the calculation formula is quite simple, and the tax base for taxation purposes is taken to be a value that depends on constant indicators that do not depend on the real level of income. The UTII-2 document form is needed specifically for registering an individual entrepreneur as a UTII payer, and filling it out has some features.

The form itself is quite simple to fill out. It consists of one sheet - the application itself and its attachments.

Title page

On the title page you must indicate:

• TIN of the person who is an individual entrepreneur.
• Code compliance of the tax authority to which this document will be submitted.
• Last name, first name, patronymic of the individual entrepreneur.
• Empty cells are filled with dashes.
• OGRNIP.
• The start date of UTII corresponds to the date when the individual entrepreneur began conducting his activities.
• Indicate who made the application. If this is done on behalf of the individual entrepreneur, then documents confirming the authority must be presented.

Sample of filling out the title page of UTII-2:

Application

The second part of the application, called the application, has fields for marking the type of activity for UTII. Its belonging to a special species is expressed in the form of a code. It is also required to indicate at what address this activity is carried out.

If one individual entrepreneur carries out different types of activities, each of which falls under UTII, then only three can be indicated on one form. If there are more types of activities, then they are indicated on several forms.

This procedure is subsequently displayed on the title page, where you need to indicate the number of completed pages in a certain field.

Thus, the application contains a display of all addresses of individual entrepreneurs’ activities, as well as activity codes for each of them.

Sample of filling out the UTII-2 application:

Electronic versions of the forms to fill out can be downloaded from the Internet, and they can be either in text form or in a spreadsheet format.

The main point that an individual entrepreneur must take into account when filling out an application is whether the form he downloaded is currently relevant.

Another basic thing is that information must be provided truthfully. It must be reliable. This directly determines what decision the local tax office will make.

The most important thing is that the application must be filled out in two copies, the first for the tax office, the inspector will take it from you to make a decision, and the second for yourself, they will put a mark on it about filing the application. This document becomes a guarantee that you have submitted an application for consideration. It will also indicate when you did this.

After 5 days you will be sent a notification, or you can come for it in person.

Why do you need the UTII-2 form?

In order for an individual entrepreneur to switch to the UTII system, and this can only be done from the beginning of the annual tax period, the individual entrepreneur must submit an application to the Federal Tax Service within 5 days from the start of activities. For this application, the tax authorities have developed a special form called UTII-2.

To register, this form indicates the start date of activities under UTII. The payer can put any number out of the 5 days allotted for registration.

If a transition is made from another taxation system, the individual entrepreneur must be careful that the dates for the termination of one system and the beginning of another coincide.

Detailed information about UTII can be found in this video:

Result of submitting the application form

The obligatory result of submitting UTII-2 from an individual entrepreneur to the tax office is to receive a notification of registration as a UTII payer. It is issued 5 days after submitting the application for consideration.

The forms of notification are established by law. For individual entrepreneurs, this is form No. 2-3 Accounting.

If the taxpayer is already registered with the Federal Tax Service, then he is still required to submit UTII-2 when starting an activity that is subject to this taxation.

If you do not register according to the “imputation”, then immediately after the inspectors discover a violation, the object of activity will be obliged to pay the taxes due to him according to the taxation system in which he was located, and he will be charged penalties and a fine.

If the object was on the simplified tax system, but due to reasons of failure to fulfill the conditions, the right to it was lost, then taxation will take place according to the general system.

So, the UTII-2 form is an application form that is filled out by individual entrepreneurs who want to pay a single tax. This application is submitted to the Federal Tax Service for registration of the individual entrepreneur as a UTII payer. The tax office's response to the submission of this application is a Notification that the individual entrepreneur will receive 5 days after submitting the application form.

When a citizen registers with the Federal Tax Service as an entrepreneur, he has the right not to use, but to immediately switch to one of the preferential ones, which gives a lower tax burden. One of these popular modes is imputation. To use it, you need to fill out and send an application for UTII registration to the tax service.

For a long time, this regime can be used by an entrepreneur at his own request, and not due to restrictions imposed by law. But at the same time, you need to understand that it can only be applied if the selected activity falls under the conditions of this regime.

Currently, the application of the single tax on imputed income (UTI) is regulated by the Tax Code and legislative acts of local governments. If a decision is made to use UTII, the latest documents must be studied in great detail.

Time frame for transition to UTII

You can start using imputation either by submitting an application along with a package of documents, or by switching to it from another tax regime.

However, in order to avoid double taxation, it is necessary to take into account that a transition from some regimes is allowed only at the end of the calendar year.

After an entrepreneur has decided to apply UTII, he needs to submit an application for the transition to UTII to the Federal Tax Service at the place of business. However, this must be done within five days from the start of such activity. For these purposes, the law establishes a special document of the UTII-2 form.

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Important! Typically, the application is submitted to the tax office at the place of future business. However, for some species this must be done at the place of registration of the individual entrepreneur. These, for example, include the transportation of goods and passengers.

Registration as a taxpayer of the single tax on imputed income of an individual entrepreneur is formalized by submitting an application in the UTII-2 form. You can download the UTII-2 application form and a sample of how to fill it out using the link at the end of the article.

This form is used exclusively for registration of individual entrepreneurs when switching to the UTII tax regime. To register organizations, another application form is filled out - UTII-1 ().

The UTII regime differs in that it is applied to specific types of activities, the list of which is enshrined in the Tax Code of the Russian Federation. It can be used by both individual entrepreneurs and legal entities if certain conditions are met and if the activities they are engaged in fall under UTII.

You need to register with the tax office as a UTII taxpayer even if the individual entrepreneur is already registered with the Federal Tax Service as a payer of other taxes.

You need to register within 5 days from the date of transfer to UTII.

On a note! We also offer a form that organizations fill out when deregistering with the tax office, and a form intended for deregistration of individual entrepreneurs.

How to fill out an application form UTII-2?

The UTII-2 form is quite simple, in many ways similar to the same form for organizations.

In the application form, an individual entrepreneur must put his TIN at the top. To the right of the title is written the number of the tax office where the application is being submitted. The application must be submitted to the address at which the activity being transferred for payment of a single tax on imputed income is carried out.

Below, under the heading of the UNDV-2 form, the full name of the individual entrepreneur is written, as well as his OGRNIP.

In the “reliability..” section you need to put 1 if the application is submitted personally by the individual entrepreneur, and 2 if the application is submitted by his representative acting on the basis of.

If the applicant is a representative, then his full name and TIN are written below.

In the appendix to the UTII-2 form, you need to fill out information about the types of activities that an individual entrepreneur transfers to “imputation”. A digital code and address for each type of activity are written down. The first thing you should indicate is the type of activity that is located at the address of the tax office where the application is being submitted.