Application for simplified taxation for individual entrepreneurs sample. Submitting an application for usn when registering an individual entrepreneur

If in 2019 you decided to work under the simplified taxation system (simplified taxation system), then a notification of the transition to this tax regime is submittedin one copy. A second copy may be useful if the application is submitted in person. In this case, on the second copy, the Federal Tax Service official will sign for receipt of the application.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

Where to contact

An application for transition to the simplified tax system is submitted to the Federal Tax Service either at the place of residence of the individual entrepreneur, or at the place of registration of the enterprise, if it does not coincide with the place of residence.

Deadlines

During the initial registration of an individual entrepreneur, an application for transition to the simplified tax system can be attached either directly to the set of documents or sent within 30 days from the date of registration. In both cases, the simplified tax system will begin to apply from the date of registration of the individual entrepreneur.

Already existing individual entrepreneurs can submit an application at any time from October 1 to December 31, and the transition to the simplified tax system will become possible only from the year following the submission of the application.

The transition of existing individual entrepreneurs from Unified Tax to the simplified tax system can be carried out in the year of filing the application, immediately after the individual entrepreneur is deregistered as a payer of Unified Tax.

Instructions for filling

It’s easier and much faster to fill out on a computer. Literally a minute of time.

1) INDICATE TIN(in the presence of). If it is not there, put dashes. We remind you that the TIN will be automatically assigned to you when registering as an individual entrepreneur. In the checkpoint line, put a dash in each cell (dash on the keyboard).

The checkpoint can only be filled out by legal entities.

2) INDICATE TAX CODE.

You can find it out on the website of the Federal Tax Service of Russia by clicking on the link “”, and then do everything according to the instructions. There will be all the information, including tax payment details.

3) SPECIFY THE TAXPAYER IDENTIFICATION.

At the bottom of the application page there is a footnote indicating each of the 3 numbers.

1 - put it if you submit the notification simultaneously with the documents for registration.

2 - if you are registering again (after the previous closure/liquidation), regardless of whether you submit documents simultaneously with the documents for registration or within 30 days after registration.

And also this figure is set by those who switch to the simplified tax system from UTII.

3 - bet if you are an existing individual entrepreneur or organization and are switching to the simplified tax system from other taxation regimes. The exception is UTII taxpayers! For them a number 2 !

4) INDICATE FULL NAME FOR INDIVIDUAL ENTITIES OR NAME OF ORGANIZATION FOR LEGAL ENTITIES. There is a dash in empty cells.

5) INDICATE THE APPROPRIATE NUMBER in the line “switches to a simplified tax system.” Place a dash in the empty unused cells.

At the bottom of the sheet there is also a footnote with the designations of each of the numbers.

Digit 2- for those who are new and those who are newly registered as individual entrepreneurs and legal entities.

Digit 1- for those who switch from other taxation regimes.

Digit 3- for those who have ceased to be a UTII taxpayer. Attention! This is not for all UTII entrepreneurs! To switch from UTII to simplified tax system in the middle of the year, you need special reasons. For example, completely stop engaging in a type of activity that was subject to UTII, and start conducting a completely different type of activity.

6) SPECIFY THE OBJECT OF TAXATION: 1 - income and 2 - income minus expenses.

Also indicate the year the notice was submitted.

7) IN THESE POINTS (SEE THE PICTURE) PUT DASHES.

These lines are for organizations (legal entities) that are switching to the simplified tax system from other tax regimes. If the notification is submitted by a representative under a power of attorney, in the line “on the first page with the attachment...” indicate the number of sheets of the document confirming the authority of the representative.

8) FRAMED ON THE LEFT, indicated in the picture below, SPECIFY:

Number 1- if the notification is signed by the individual entrepreneur himself or the head of the organization.

Number 2- if the notice is signed by your representative acting under a power of attorney.

In this case, the full name of the representative is entered in the boxes numbered 2. At the very bottom in the boxes is the name of the document confirming the authority of the representative. The document or a copy thereof is attached to the notification. And the representative’s signature is affixed.

9) ENTER PHONE NUMBER in the same format (although there are no strict format requirements).

Put the date and signature.

Place a dash in all empty cells.

You will need

- Articles of the Tax Code of the Russian Federation “On the simplified taxation system”;
- application form for transition to the simplified tax system;
- TIN, checkpoint for a legal entity;
- TIN for an individual entrepreneur;
- passport for an individual entrepreneur;
- seal.

Instructions

To transfer an enterprise or individual entrepreneur from the general taxation system to a simplified one, read the requirements established by Article 346.12 of the Tax Code of the Russian Federation and check their availability for full compliance with all conditions. The requirements do not apply only to newly created organizations or individual entrepreneurs, although their further activities must comply with the articles of the Tax Code of the Russian Federation “On the simplified taxation system”.

After receiving documents on registration of a legal entity or individual entrepreneur, within five days, submit an application for the transition to a simplified taxation system by sending it to the tax authority at the place of registration.

If you have been carrying out activities for a long time, are on the general taxation system and want to switch to, submit an application from October 1 to November 30 of the current period. In this case, the transition to the simplified tax system will be carried out next year.

Contact the tax office. Take the application form for switching to a simplified form in two copies. Please read its contents carefully. If you have any questions, contact your tax officer for clarification on how to fill it out. Find out what the rules are for drawing up a request to receive notification of the transition to the simplified tax system, which is submitted along with the application.

Use the ConsultantPlus legal system, in which you find the application form, study the explanations attached to it and fill it out in duplicate. In addition to it, make a request, which in the future will allow you to receive a notification about the application of the simplification, indicating in it the date of filing the application.

Check the working hours of the tax office and their reception hours. Contact the tax inspector, giving him an application for the transition to a simplified tax regime and a request for issuing a notification. Leave one copy of the application at the tax office, and take the second one for yourself, having first asked to put a tax authority stamp on it, the signature and transcript of the signature of the employee who accepted the document, and also indicate the date of its receipt.

Find out from the tax authority employee about the time frame for consideration of the application and the date of receipt of notification of the transition to the simplified tax system. Get the phone number of the department responsible for issuing notifications.

By calling a tax service employee, clarify information about the readiness of the notification, the time of its receipt and the availability of the necessary documents.

Video on the topic

note

When switching to a simplified taxation system, weigh all its pros and cons. When applying the simplification, you cannot engage in certain types of activities, open branches, and the list of expenses has strict restrictions.

Helpful advice

The period for issuing notifications about the transition to the simplified tax system should be five working days from the date of submission of the application. The notification must be available for the purpose of its further presentation upon request of both the Pension and other funds. This is due to the fact that taxpayers using the simplified taxation system have significantly lower contribution rates compared to organizations using the general system.

Sources:

Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.11. General provisions
Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.12. Taxpayers
Forms of tax accounting and reporting. Application for transition to simplified tax system
Transition from UTII to simplified

Very often, individual entrepreneurs or organizations switch from a single tax to a general taxation scheme. The reasons for this may be an increase in the average number of employees, an increase in the share of one of the founders to 25% and other aspects of the organization’s activities prescribed in Article 346.26 of the Tax Code of the Russian Federation. How to correctly switch from a single tax to a general one?

Instructions

Contact the tax office, which is located at the place of registration of the organization (according to the legal address). You must write a statement to the tax office about your desire to switch from single to general. The tax office does not provide a single form for such a statement, so it can be written in a convenient, free form. It is advisable to indicate in the application clear reasons for switching from one scheme to another. All reasons can be found in Article 346.26 of the Tax Code of the Russian Federation. Application example:
“I ask IP Ivanov A.A. from April 1, 2011 from a simplified taxation scheme to the general system based on paragraph 2, 346.26 of the Tax Code of the Russian Federation, that is, in connection with an increase in the average number of employees.”
At the same time, you can switch from a simplified tax payment scheme to a general taxation scheme only from the beginning of a new reporting tax period. And the tax period today is a quarter.

Attach to the application the relevant report or report for the last tax period. Be sure to indicate in the application application - the cash method of accounting for expenses and monthly income or the method of calculating the tax base on profits received (income minus expenses).

Wait for confirmation from the tax office about the transition to a general taxation scheme. The tax office must make such a decision within one month. However, an entrepreneur will be able to work under the new taxation system only from the first day of the next reporting period. According to the Tax Code, the tax period for the single tax is a quarter. This means that the transition from this type of taxation can be made only in the next quarter. Until this time, the entrepreneur continues to work under the simplified taxation system.

Video on the topic

note

When transitioning from a single tax to a general taxation system, an entrepreneur or organization must be prepared to pay all taxes provided for by current legislation, including personal income tax, property and transport tax, and VAT.

Sources:

Tax Code of the Russian Federation in 2019

The Tax Code allows you to switch to a simplified taxation system once a year. An application for this can be submitted to your territorial tax office from October 1 to November 30. If you have grounds for this, you will be transferred to a simplified system from the beginning of next year. Newly registered enterprises and individual entrepreneurs have the right to do this upon registration.

You will need

- application form or sample;
- fountain pen;
- a computer with a printer (optional).

Instructions

If you paid the simplified tax system, but for some reason do not have the desire to apply this tax regime anymore, and you want to leave the simplified tax system in the near future, then you need to create such conditions so that you do not fall under this type of tax regime, for example, open branch. In this case, you can switch to a different tax regime from the beginning of the same month.

However, if you decide to leave the simplified tax system, then keep in mind that an entrepreneur who has switched from the simplified tax system to another tax regime has the right, if desired, to switch to it no earlier than in a year.

If you have just started your activities as an individual entrepreneur, then you have every right to immediately start applying the simplified tax system. Within five days after registering you as an individual entrepreneur, submit an application to the tax office.

The simplified taxation system is one of the most popular forms among small and medium-sized businessmen. It is chosen by entrepreneurs due to the simplicity of the execution mechanism. On “Simplified”, a single tax replaces the calculation and payment of several taxes.

Do you need individual entrepreneur registration? Contact professionals: drafting documents on the same day, choosing the optimal taxation scheme and types of activities.

To change the taxation system to a simplified one, it is necessary in advance, before the reporting period, no later than December 31 of the current year, to notify the tax and duties inspectorate at your place of residence with a notification.

The application is completed once, the applicant retains the right to use the simplified tax system when changing his place of residence or area of activity.

Application for simplified tax system

An approved standard application form for filling out can also be downloaded from the official website or obtained from the tax office. There may be special cases when an application drawn up in a random form is accepted.

A prerequisite is to indicate in the application form the number of staff members, the amount of income for nine months, indicate the chosen taxation system, the value of fixed and intangible assets. The application is submitted in two copies. After the stamp has been affixed and certified by hand, the second copy is given to you. Be sure to save a second copy to confirm your notification!

The use of the simplified tax system is not available to everyone; there are main restrictions on the amount of income and the number of staff and auxiliary ones - on the type of product and type of activity carried out, which fall into the following categories:

staff of over 100 people;
the amount of profitability of the activity is over 100 million. rubles per year;
production of excise products;
development and extraction of mineral resources;
pension and investment funds, insurance, etc. financial institutions;
notaries, lawyers engaged in private practice;
organizations whose residual value of fixed assets is more than 100 million rubles;
budgetary institutions;
foreign organizations;
organizations and individual entrepreneurs who did not notify about the transition to the simplified tax system within the established time frame.

Application for the simplified tax system when registering an individual entrepreneur

An application for switching to the simplified tax system can be submitted along with documentation for individual entrepreneur registration, at the same time.

Let's consider filing an application for the simplified tax system during registration. The algorithm of actions is as follows:

Fill out the application form for state registration as an individual entrepreneur. When issuing a document electronically, the Courier New font must be used, 18 points high, in capital letters. Important condition! The regulatory authorities are provided with a document with one-sided printing. When filling out an application form manually, you must make entries in the columns in capital block font and in black ink.

When registering as an individual entrepreneur, a notification is submitted along with papers for state registration. Filling out the TIN column is not required, since the individual payer number is assigned during registration.

Let's move on to a description of filling out the application form.

I. To fill out the tax code line, use the official website of the Federal Tax Service, where you can get the information necessary for recording, including payment details.

II. To indicate the payer's tax attribute, you must select the group by which you rank your activities:

the notification is submitted at the same time as the documents for registration of individual entrepreneurs;
upon re-registration (after previous liquidation),
when switching to the simplified tax system from UTII;
if you are an existing organization and are just changing the taxation system, the exception is UTII taxpayers.

III. Entry in columns Full name and the applicant’s signature must be made in front of the tax inspector, and only in black ink, dashes are placed in empty cells.

Select the number that determines the type of transition:

changing the type of taxation;
Individual entrepreneur, legal entity, first or newly registered.

IV. The next step is when filling out the application form, you must select the type of transition to a simplified taxation system. Below, three options are listed; you need to choose the one suitable for your case and put it in an empty cell, cross out the remaining unused cells with a dash.

when switching from other taxation regimes;
those registered for the first time and again as individual entrepreneurs and legal entities;
ceased to be a UTII taxpayer.

Be careful! To change the taxation regime from UTII to the simplified tax system in the middle of the year, you need a special reason! This may be the cessation of engaging in an activity subject to UTII, and the beginning of a different type of activity. That is, moving on, it considers certain special cases, not for all entrepreneurs.

V. When filling out the taxable object column, you must select from the following two categories:

income, at a rate;
income minus expenses.

To make the optimal choice of this category, it is necessary to carry out preliminary calculations, but the fact of error must be taken into account, since when planning activities, it is not always possible to take into account the expenses and income of the future period.

all your expenses must be documented and supported by documents .

Accounting for expenses must be kept in the Income and Expense Accounting Book.
Have confirmation in the form of receipts, checks, invoices - any payment documents, expenses for payment for purchased goods or services are,.

VI. When filling out, skip the line for receiving income for 9 months; this line is intended for organizations changing their tax regime.

VII. Select an item depending on the person certifying the notification:

the manager, or the individual entrepreneur himself;
representative acting under a power of attorney.

VIII. Indicate the phone number, sign the date of submission of the notification.

The Tax Code of the Russian Federation, under certain conditions, provides for the possibility of using the preferential tax system of the simplified tax system for some taxpayers. Currently, this is the most popular mode among economic entities classified as small businesses. To apply it, you need to submit an application for the simplified tax system to the Federal Tax Service using form 26.2-1.

The legislation establishes the procedure for transition to and what criteria must be met. The transition to the simplified tax system is possible when registering a subject and from other modes. However, in any case, it is necessary to take into account the restrictions defined by the Tax Code of the Russian Federation.

When registering an individual entrepreneur or LLC

The rules of law provide the opportunity to submit an application for the simplified tax system along with registration documents at the time of registration of the taxpayer with the Federal Tax Service.

Attention! It is best to submit an application for the simplified tax system when or when opening an LLC together with the constituent documents. Or within 30 days from the date of receipt of documents on state registration.

If a newly organized company or entrepreneur does not submit an application within 30 days, then they automatically switch to the general taxation system. At the same time, it will be possible to switch to the simplified tax system only from the beginning of the new year.

It is also necessary to take into account that with such a transition to a simplified system, compliance with the criteria for its application (number, amount of revenue and value of fixed assets) is mandatory, even if they were not checked at the very beginning. As soon as they are exceeded, it will be necessary to immediately notify the Federal Tax Service about this within the established time frame and make the transition from the simplified tax system to.

Transition deadlines if the application is not submitted when registering an LLC or individual entrepreneur

Existing taxpayers have the right to change the current taxation regime by submitting an application to switch to the simplified tax system within the time frame established by law.

Attention! The deadline for filing an application for the simplified tax system is December 31 of the year preceding the year in which the simplified tax system began to be applied.

Such business entities must remember that they must comply with the criteria for transition to this system.

cost of fixed assets;
as well as the most important criterion - the amount of income received for 9 months of this year.

Then they must be compared with the standards specified in the Tax Code of the Russian Federation, and only after that an application for changing the regime to a simplified taxation system must be submitted to the tax office.

Transition from other tax regimes

Special regime officers who use UTII, and for entrepreneurs also PSN, can use the simplified tax system together with these regimes for certain types of activities. This is possible if there are several types of activities on UTII or PSN, but there are also other areas of work carried out by the enterprise.

Let's look at an example of how to correctly fill out an application form 26.2-1.

At the top of the form is the TIN code of the company or entrepreneur. For this purpose, the field contains 12 empty cells. Since companies have a TIN of 10 characters, the last two cells, which will remain empty, must be crossed out.

At the next step, in the field you need to enter the four-digit code of the tax service where you are submitting the application for simplification.

The code specified in it shows at what point in time the economic entity makes the transition:

“1” is indicated when the document is submitted along with other documents for registration of a company or individual entrepreneur;
“2” is indicated by a company or entrepreneur who reopens operations after a previously completed liquidation;
Also, code “2” should be set by those who make the transition from imputation to simplified;
“3” is recorded by those subjects who switch to simplification from any other system except imputation.

After this, in the large field you need to write down the full name of the company, as is done in the constituent documents, or full full name. entrepreneur with a passport or any other document confirming his identity.

bukhproffi

Important! This field must be filled out according to the following rules. If the company name is written down, it is entered in one line. If the application is submitted to an entrepreneur, then each part of his full name. is written on a new line. In each case, all cells that remain empty must be crossed out.

The code of the following field will determine in what period of time the transition to simplified language occurs:

Code “1” is indicated by those entities that are making the transition from January 1 of the next year;
Code “2” must be entered by those firms and entrepreneurs who submit an application when the entity is first registered, or again after its liquidation and re-opening;
Code “3” should be written down for those subjects who are forced to switch from imputation to simplified imputation. In this case, next to it is also necessary to indicate the month from which such a transition will be performed.

Essence of the question

To start applying the simplified tax system, an individual entrepreneur or legal entity must notify the tax authority. This is done on an application basis.

You can switch to such a special tax regime voluntarily, but subject to certain conditions.

This can be done both when registering a new business and while conducting business.

As a rule, people switch to the simplified tax system to make it easier for themselves to maintain accounting and tax records.

This is especially true for start-up entrepreneurs who want to ease the tax burden.

When applying the OSN, that is, the general regime, the enterprise must calculate and pay VAT.

It is this tax that causes problems. To reduce the risk of tax consequences, enterprises are switching to the simplified tax system.

The use of a simplified regime allows enterprises not to pay some of the “complex” taxes.

These include:

Income tax.
Property tax.
Personal income tax, if there are no employees other than the individual entrepreneur himself or the only participant in the company. Tax is not paid only on the income that a citizen has from “simplified” activities.

Instead of these taxes, you only need to pay a single tax, which is calculated depending on the selected tax base.

At the end of each quarter, an advance payment must be paid, and at the end of the calendar year, a tax return must be submitted and the tax must be paid in full.

You can submit an application:

Legislation of the Russian Federation

Chapter 26. 2 of the Tax Code of the Russian Federation is devoted to the simplified taxation system.

It is written here:

conditions for using the “simplified”;
transition order;
conditions for deprivation of the right to apply such a regime;
procedure for submitting reports and paying single tax.

An application for the use of the simplified tax system is filled out on a specific form according to form 26.2-1, which is approved by the Federal Tax Service.

Who can go

The simplified tax regime can be applied by:

Individual entrepreneurs.
Legal entities.

But for this the following conditions must be met:

As soon as a taxpayer no longer meets one of these conditions, he immediately loses the right to use this special treatment.

Within 15 days from this moment, he must submit a corresponding notification to his tax office.

You can restart applying the simplified tax system only after 1 year and subject to the above conditions.

Submission deadlines

Current deadlines for submitting an application to switch to a simplified taxation system:

Which tax inspectorate should I report to?

The notification must be submitted to the Federal Tax Service at the place of registration of the enterprise as a taxpayer.

For individual entrepreneurs, this is the permanent registration address of an individual. And for a legal entity, this is the legal address.

Video: transition to the simplified tax system for individual entrepreneurs 2019. How to fill out an application for transition to the simplified tax system when registering an individual entrepreneur

Application for transition to a simplified taxation system

The law does not clearly approve the form of notification of the transition to the “simplified” system.

The taxpayer has the right to submit an application on the recommended form 26.2-1 or on a form developed independently.

When filling out the notification you must indicate:

INN and KPP of the enterprise	If the application is submitted along with documents for registration, then these codes do not need to be indicated, since they have not yet been assigned
Federal Tax Service code	and tax period code
Full title	it is indicated in block letters, legibly
Moment	from which this taxation system will be applied
Year	in which the notice is given
The tax base	which will be used by the taxpayer
Income amount	for the past 9 months of the current year
Residual value of fixed assets	and information about the applicant
Date of notification	applicant's signature and transcript

When filling out the application, you must consider the following nuances:

Fill in block letters only.
One letter must be written in one cell.
Use only blue or black ink.
Blots, mistakes, strikeouts and corrections are not allowed.

Form 26.2-1

You can download a blank form, as well as on the official website of the Federal Tax Service, or you can obtain it from an inspector during a personal visit to the territorial tax office.

But, he must indicate all the information that should be on the official form.

You do not need to attach any documents to the completed application form. All specified information about the amount of income, the cost of fixed assets and the number of employees will be verified during the next on-site audit from the tax authorities.

When registering an LLC

When a decision is made to create an LLC, it is recommended to immediately discuss the possibility of applying the simplified tax system, calculate all the tax risks and consequences of applying such a regime, as well as the advantages and disadvantages.

This must be done for the reason that if the application is not submitted, the company will “automatically” apply the general tax regime.

It will be possible to switch to the “simplified” system only at the end of the current calendar year.

If the company's members are not confident in their accountant or in their commercial abilities, there is no point in taking risks and postponing filing a notice “for later.”

This can lead to back taxes and penalties for unpaid or incorrectly completed returns.

When submitting a notification along with documents for initial registration, you need to take into account the following nuances:

Sample filling for individual entrepreneurs

An entrepreneur must also be careful when filling out an application to apply the simplified tax system.

The process of entering information occurs in the following order:

At the top is the TIN, which is held by the individual registered as an individual entrepreneur	If the individual himself does not yet have a TIN, and an application for it is submitted along with documents for registration of an individual entrepreneur, then here you need to put a dash in each cell
The checkpoint is also not filled out, since it has not yet been assigned	Here a dash is placed in each cell
The tax authority code must be the one assigned by the Federal Tax Service at the place of permanent registration of the citizen	You can find it out either on the official website of the Federal Tax Service or at the information desk in the branch
Taxpayer code	You must indicate exactly the number that corresponds to the reason for submitting the notification. Full information on filling out this cell is at the bottom of the form on form 26.2-1
Company name	Since this is an individual entrepreneur, you only need to indicate the full name of a citizen who already has or is just receiving the status of an entrepreneur
Next, you need to indicate the period from which the individual entrepreneur plans to apply the “simplified”	The period is first indicated by the code value, and then the start date of application is indicated. Do I need to apply for the simplified tax system every year? No, you only need to apply once
It should be noted	What tax base will the entrepreneur use to calculate the single tax?
Then indicate the necessary information for switching to the simplified tax system from the general mode	If the notification is submitted along with documents for registration, then dashes are placed in these lines. One dash in each cell
Further information about the applicant	This must be the person who has or is receiving the status of an entrepreneur. If he cannot submit the documents himself, then his legal representative can do this for him, having a notarized power of attorney in hand. Its details must also be indicated below.
date of application	Signature and decryption

You can fill out an application for transition to the simplified tax system online on the official website