Application to the tax office for the application of the usn. Notification of transition to usn

The procedure for state registration of an LLC includes the submission of a certain package of documentation to the territorial tax authority. At the same time, the founders can choose the taxation system that they will use in their activities.

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One of the most popular is the simplified system. To switch to it, an application is submitted, the procedure for filling out and submitting it will be discussed below.

Why is this necessary?

An application to switch to the simplified tax system must be submitted to notify the registration authority of the intention to pay taxes in a certain way.

Legal entities have the right to independently decide which taxation system to use when conducting financial and economic activities. However, there are various restrictions under which the use of any system will be impossible.

Based on a written application, the territorial body makes a decision on the possibility of applying the simplified tax system or on the impossibility. The LLC must meet a number of criteria in order to be eligible for transfer.

If at least one point of the requirements established by law is not met, the transition to the simplified tax system will not be possible (read more about the requirements in our other article).

The application indicates data on the basis of which a positive or negative decision can be made. Correctly filling out and sending the notification within the time limits established by law will allow you to complete the procedure for switching to the simplified tax system, avoiding possible problems.

The tax authority may refuse to switch to the simplified tax system on the grounds provided for by law, in particular the Tax Code of the Russian Federation.

You can read more about the grounds for refusal in our other article “Transition to the simplified tax system when registering an LLC.”

When to serve

An application for simplified registration can be submitted along with the rest of the documentation package for registering an LLC. This means that the applicant has the right to submit a completed application to the territorial tax authority on the same day that the main documents for registering the LLC are submitted.

Thus, the transition to the simplified tax system, if the requirements are met, will be made from the very first day of registration of the LLC. The company can immediately begin to apply the taxation system from the first days of its work.

An application for the simplified tax system can also be submitted after submitting documents for registration. However, this can be done within 30 days after documents confirming registration are issued. Once the LLC is properly registered, the calculation of this period begins.

If the founders do not decide on the tax system or choose a tax system other than the simplified tax system, it will be possible to switch to the “simplified tax system” only from the beginning of the next calendar year.

How to fill out, sample

You can download a blank application form. The application consists of one sheet, so you can write it very quickly. It can be printed and filled out by hand or using computer technology.

Let's look at step by step how to correctly fill out an application in form 26.2-1 when submitting it along with documents for registration.

Stage 1. Filling out the “header”

Columns “TIN” and “KPP”. We put dashes because the organization is registered initially.

Stage 2. Fill out the main part

column “Provided to the tax authority.” Here you must indicate the code of the Federal Tax Service to which the application is being submitted. You can find out by using the online service;

column “Applicant’s identification”. In the cell you need to indicate the number “1”;
just below in the free cells you need to write the full name of the LLC;

column “Switches to a simplified system”. Here we indicate the number “2”;

column “Selected as an object of taxation.” We put the number “1” if the object is “income” or “2” if the object is “income minus expenses”;
“Year of application submission” column. We indicate the current year;

in the next three columns “Income received”, “Average number of employees” and “Cost of depreciable property” we put dashes;
column “Contact telephone number”. It is necessary to write the applicant's mobile phone number for contact.

Stage 3. Fill out the final part of the application

The very bottom of the application form is divided into two parts. The left one must be filled out by the applicant, and the right one is written by a tax employee.

So, let's complete the filling:

in a free cell you must put the number “1” or “2”. If the application for transition to the simplified tax system is submitted directly by one of the founders or the head of the LLC, you need to put the number “1”. If this is done by a representative by proxy - “2”.
in empty cells the full name of the head of the organization or an authorized representative is indicated;
just below the applicant puts his signature and puts the date of filling out the document;
the last field with empty cells must be filled in if the application is submitted by a proxy. In this case, he indicates the word “power of attorney” there. In other cases, dashes must be entered in this field.

How many copies are needed?

Notification of the transition to a simplified taxation system should be submitted to the territorial tax authority in two copies.

Moreover, two copies are required both when submitting an application along with other documents for registration, and during the 30-day period after the completed state registration of the LLC.

What to do if you did not have time to submit an application for the simplified tax system when registering an LLC

The current legislation defines a regulatory period during which the founders must decide on the choice of taxation system. It is 30 days from the date of official registration of the LLC.

However, cases may occur when authorized persons did not have time to submit an application and/or finally decide on the taxation system.

If the transition deadline has been missed, the general tax system will be applied to the taxpayer by default.

This is very inconvenient for small businesses, because you will have to pay a lot of taxes and fill out a lot of reporting, which is excluded under the simplified tax system. If nothing is done, then it will be possible to switch to the simplified tax system only from the beginning of the new calendar year.

What to do if you did not have time to submit an application during registration? Let's consider possible ways to solve this problem.

Absence - for a valid reason

If the deadline was missed for a valid reason related to the physical impossibility of an authorized person of the organization to properly notify the tax authority, you should contact the territorial tax authority with the relevant supporting documents.

The deadline can be missed, for example, due to sudden circumstances of force majeure, force majeure, natural disasters, emergency situations, etc.

If disagreements arise between the registration authority and the applicant regarding the circumstances that led to the missed deadline, the issue should be resolved in court, guided by current laws.

Pass - for an unexcused reason

If the deadline was missed for an unexcused reason, and you really want to use the simplified tax system this year, you can resort to this method:

liquidate the LLC;
register again;
submit your application within the established deadlines.

Beginning entrepreneurs cannot always accurately assess the scale of their future enterprise and the tax obligations they will have to deal with. Therefore, when registering your own business, you need to carefully study all possible tax regimes. The most preferable is the simplified tax system, since it allows you to significantly reduce tax expenses. The main thing is that an individual entrepreneur or LLC should not be subject to a ban on its use. We will consider this and other questions about the transition to a simplified taxation system below.

Briefly about what is needed to switch to the simplified tax system:

determine whether the “simplified approach” is applicable to your organization;
fill out the notification;
register it with the tax office.

These are all the actions that are necessary to transfer the company to the “simplified” system. But not everyone can switch. And that's why?

Advantages of taxation using the simplified tax system

All issues regarding the transition to a simplified or any other taxation system are regulated by the provisions of the Tax Code of the Russian Federation. The simplified taxation system (or simplified taxation system) is a special taxation regime in which it is easier for new businessmen to maintain tax documentation and submit reports. The application of the regime simplifies tax accounting. Instead of taxes on profit, property, personal income tax and VAT, one tax is paid to the treasury, the amount of which the entrepreneur chooses independently. This is 6% of income or 15% of profit. Therefore, if you are just trying yourself as an entrepreneur, then you should think about switching to the simplified tax system.

Application for simplified tax system

A notification for switching to a simplified system must be filled out and registered with the inspectorate of the Federal Tax Service of Russia, in which the individual entrepreneur or organization is registered. At the same time, there are a number of conditions and restrictions on the transition, so you need to check whether you meet all the parameters:

These are the basic conditions and requirements for the transition, which are enough for most entrepreneurs to assess their chances of applying the “simplified procedure” and submit a notification. It is better to do this right away - when registering a business. So the new regime will be applied from the date of registration. In Art. 346.12 of the Tax Code of the Russian Federation provides a list of organizations and types of activities for which the use of “simplified taxation” is impossible.

Fill out form 26.2-1

An application to switch to the simplified tax system can be submitted either in free form or in form No. 26.2-1. This is the most convenient option, since the form has been approved by the tax authority, which means the tax authorities will have comprehensive information and will not have any questions. The form for switching to the simplified tax system can be downloaded. The form does not have to be filled out by hand. The information can be typed on a computer, after which the notification is printed and sent by the individual entrepreneur or the head of the LLC to the tax office.

The notification form is a one-page document divided into three fields. In two of them, an individual entrepreneur or the head of an organization needs to fill out the fields marked in blue. In the first field, tax details are indicated: TIN, KPP (only for organizations), tax code, taxpayer attribute (codes are listed at the bottom of the form), name of the organization or full name of the individual entrepreneur (for individual entrepreneurs, full name is written on separate lines), date (from which it is planned apply the simplified tax system), object of taxation and year of filing the notification, income for 9 months (in the year of filing the notification), the residual value of the company. In the second field, contact information is indicated: who submits the notification (taxpayer or authorized representative), full name of the taxpayer who submits the application (in the case of an organization, this may be an authorized representative; the individual entrepreneur does not fill out this field, puts dashes), contact phone number. The third field is not of interest to applicants - it is filled out by a Federal Tax Service employee. To make it easier to understand the form, you can see a sample of filling out applications.

Submitting a notice

You can direct it in several ways:

personally to the Federal Tax Service (or an authorized representative);
ordered letter;
personal account on the Federal Tax Service website.

As a rule, when going to the tax office in person, the tax notice is provided in two copies (for Moscow - three), on one of which the tax inspector marks the acceptance of the notice and returns it. This will confirm the transfer of the individual entrepreneur or organization to the “simplified” language.

When will it be possible to conduct tax reporting in a new way?

Switching to the simplified tax system when registering is the fastest way to reduce taxes. A notice of the transition to the simplified tax system is attached to documents for registration of an individual entrepreneur or LLC. If this does not work out right away, the entrepreneur has 30 days from the date of filing registration documents to notify the tax office of the change in regime. If everything is done in time, the simplified regime will be applied immediately and all tax reports can be submitted under it.
The situation is different when an existing business entity is transferred, when more than a month has passed since the registration of the individual entrepreneur. Here you also need to fill out Form 26.2-1 and submit it by December 31 of the current year. Unlike the first option, when the notification is submitted with a set of registration documents, in this case it will be possible to switch to the “simplified” system only from January 1 of the next year. And all settlements with tax authorities at the end of this year will need to be made according to the previously applied taxation regime.
Another transition option for those who previously used another special regime is UTII. When switching from “imputation”, the transition dates also change. The new tax regime will be applied from the first day of the month in which the entrepreneur refused or lost the right to use UTII. However, in this case, the businessman is obliged to notify his inspectorate within 30 days. Otherwise, there will be no transition; you will have to report on a general basis, and not according to a simplified system.

Transition check

Submitting a notification in Form 26.2-1 is a guarantee of transition to the simplified tax system. However, there are cases when the transition may be denied. This is possible when a businessman violated the deadline for submitting a notification. In this case, tax officials will notify you by mail that it is impossible to change the tax regime.

To reassure yourself and know for sure that you are a “simplified” person, you can send a request to the Federal Tax Service to confirm the selected mode. This is done in free form, indicating the tax details and postal address, to which the tax office sends an official response within a month.

The transition to the simplified tax system is a voluntary procedure. Individual entrepreneurs and organizations can make the transition to a simplified system by submitting a notification along with a package of documents for registration. If the newly created organization and newly registered individual entrepreneur did not do this immediately, then it has the right to notify about the transition to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority. In this case, as indicated in , the organization and individual entrepreneurs are recognized as taxpayers using the simplified system from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.

It is also possible to switch to the simplified tax system from other tax regimes, but only from the next calendar year.

Indicators for transition to simplified tax system

Before submitting a notification about the transition to the “simplified” system, you need to make sure that the organization or individual entrepreneur meets certain conditions for the average number of employees, the residual value of fixed assets, and income for 9 months of the year preceding the transition.

Conditions for individual entrepreneurs:

Unified agricultural tax does not apply.

Individual entrepreneurs can switch to the simplified tax system regardless of income, as warned. Nevertheless, the income limit is important for an individual entrepreneur when he has already begun to apply the simplified system.

Conditions for organizations:

income for 9 months of 2016: maximum threshold - 51.615 million rubles. (RUB 45 million × 1.147); To switch to the simplified tax system from 2017, the income limit for January-September 2016 is 59.805 million rubles. (RUB 45 million × 1.329).
residual value of fixed assets - no more than 100 million rubles;
the average number of employees is no more than 100;
the share of other companies in the authorized capital is no more than 25%;
lack of branches and (or) representative offices.

There are also restrictions on the type of activity. The following cannot be applied by the simplified tax system: banks, insurance companies, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, organizations engaged in the production of excisable goods, extraction and sale of minerals (except for common minerals), organizations that organize and conducting gambling, notaries engaged in private practice, lawyers who have established law offices, organizations participating in production sharing agreements, state and budget institutions; foreign organizations; microfinance organizations; private employment agencies that provide personnel.

Natalya Gorbova, head of tax accounting and reporting training, speaks in detail about the quantitative and cost indicators of the transition to the simplified tax system and the quantitative and cost criteria for working on the simplified tax system since 2017:

Notification of transition to simplified tax system

The deadline for submitting a notification about the transition to the simplified tax system is no later than December 31 (clause 1 of article 346.13 of the Tax Code of the Russian Federation). If there is an electronic qualified signature, the notification can be submitted electronically via the Internet.

Individual entrepreneurs and organizations independently inform the Federal Tax Service of their intention to apply the simplified tax system in the next calendar year. This can be done in any form or using a form approved by. The Notification form for the transition to a simplified taxation system (form No. 26.2-1) can be downloaded.

How to fill out the form line by line

The notification about the transition to the simplified tax system is filled out in two copies. Dashes are placed in empty cells.

TIN: number assigned to an organization or individual entrepreneur upon registration.

checkpoint: registration reason code. Specified only by the organization.

Tax authority code: this is the code that is indicated when submitting reports and declarations.

Taxpayer identification (code): selected from the list indicated at the bottom of the form.

1 - Organizations and individual entrepreneurs submitting a notification simultaneously with documents for state registration.

2 - Newly created organizations and newly registered individual entrepreneurs, including organizations and individual entrepreneurs submitting a notification simultaneously with documents for state registration, as well as organizations and individual entrepreneurs that have ceased to be UTII taxpayers.

3 - Organizations and individual entrepreneurs switching from other taxation regimes, with the exception of UTII taxpayers.

Name of organization / full name of individual entrepreneur: the head of the organization enters the full name of the organization, and the entrepreneur - full name.

Line “Switches to a simplified taxation system”: enter the appropriate value with a decoding of each digit:

1 — If the transition to the simplified tax system from other modes is from the beginning of the calendar year (the year of transition to the simplified tax system is also indicated).

2 - If an organization or individual entrepreneur is registering for the first time.

3 - If the use of UTII is terminated and the transition to the simplified tax system is not carried out from the beginning of the year.

Line “Selected as an object of taxation”: depending on the selected type of object, the corresponding number is indicated.

Line “Income received for nine months of the year the notification was submitted”: the amount of income for 9 months of 2016 is entered (remember the maximum income threshold!).

The line “The residual value of fixed assets as of October 1 of the notification is» : for organizations it should not be more than 100 million rubles. Individual entrepreneurs have no restrictions.

Taxpayer/taxpayer's representative: depending on who signs, the corresponding number is indicated: 1 - the taxpayer himself (manager) or 2 - the representative. The full name of the head of the organization / his authorized representative is also entered on the line of the form. And the individual entrepreneur does not need to enter his last name here.

Contact phone number, signature, date: The form indicates the telephone number, as well as the date the notification was submitted. The signature is placed by the individual entrepreneur or the head of the company / his representative.

Select category 1. Business law (237) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (14) 2. Entrepreneurship and taxes (417) 2.1. General tax issues (27) 2.10. Tax on professional income (9) 2.2. USN (45) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (104) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)

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 regimes that 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.

In the next step, you must enter the four-digit code of the tax service in the field 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.

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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.