The Tax Code of the Russian Federation, under certain conditions, for some taxpayers provides for the possibility of using the preferential system of taxation of the USN. Currently, this is the most popular regime among business entities classified as small businesses. To apply it, you must apply to the Federal Tax Service Inspectorate for the simplified tax system in the form of form 26.2-1.

Legislation establishes the procedure for the transition to and what criteria must be observed. The transition to the simplified tax system is possible when registering a subject and from other regimes. 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 an opportunity to apply for the simplified tax system along with registration documents at the time of registration of the taxpayer with the IFTS.

Attention! An application for the simplified tax system at or when opening an LLC is best done along 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 has not submitted an application even within 30 days, 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 cost 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 IFTS about this within the established time limits and make the transition from the simplified tax system to.

Transition periods if the application is not submitted during the registration of an LLC or individual entrepreneur

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

Attention! The deadline for applying 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 need to remember that they must comply with the criteria for the 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, submit an application to the tax office for changing the regime to a simplified taxation system.

Transition from other tax regimes

Special regimes using UTII, and for entrepreneurs also PSN, can use the simplified tax system for certain types of activities in conjunction with these regimes. 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 properly 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 field contains 12 empty cells. Since the TIN takes 10 characters for companies, the last two cells that will remain empty must be crossed out.

At the next step, in the field, you must enter the code of the tax service of four characters, where the application for simplified taxation is submitted.

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

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

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

buchproffi

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

The code of the next field will determine in which period of time the transition to the simplified version takes place:

• The code "1" indicates those entities that perform the transition from January 1 of the next year;
• The code "2" must be put down by those firms and entrepreneurs who apply for the first registration of the entity, or again after its liquidation and re-opening;
• Code "3" must be written down for those subjects who are forced to switch from imputation to simplified taxation. In this case, you must also indicate the month from which such a transition will be performed.

You will be interested:

STS income 6 percent: who applies, the base for calculation, what is reduced, reporting, examples of calculations

In the next column, the code corresponding to the selected USN system is affixed:

• The code "1" is indicated by those who decided to determine the amount of tax based on the income received;
• Code "2" is written by those entities who will calculate the tax on income reduced by expenses incurred.

In these columns it is necessary to enter the amount of income that the subject received for 9 months of the year when the application is made, as well as the amount of the residual value of the fixed assets.

If an authorized person submits an application to the tax office, then in the column below it is necessary to put down the number of sheets that are occupied by documents confirming his authority.

The application form at the bottom is divided into two columns. The applicant must indicate information only in the left. First of all, here it is necessary to put down the code of the person who submits the document to the inspection - "1" - the business entity itself, or "2" - its legal representative.

After that, complete information about the head of the company, entrepreneur or representative is recorded, the number and signature of the person, the telephone number for contacts are indicated. If there is a seal, then it is necessary to affix its imprint. All cells that remain blank after entering the information must be crossed out.

Attention! If the form is filled out by an entrepreneur, then in this column you do not need to indicate your full name again. A dash is placed in the field.

dated April 13, 2010 N ММВ-7-3/ [email protected]

ABOUT THE APPROVAL OF FORMS OF DOCUMENTS

FOR APPLICATION

FOR AGRICULTURAL PRODUCERS

In order to implement the provisions of the Tax Code of the Russian Federation (Part Two) "of 08.05.2000 N 117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07.19.2000) (as amended on 04.05.2010)"> Article 346.3 of Chapter 26.1 of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, item 3340; 2004, N 15, item 1342; 2005, N 27, item 2707; 2006, N 31 (I part), item 3436; 2007, N 23, item 2691; 2009, N 1, item 22) I order:

1. Approve:

1.1. Recommended form N 26.1-1 "Application for the transition to a taxation system for agricultural producers" in accordance with Appendix N 1 to this Order;

1.2. Recommended form N 26.1-2 "Notification of the loss of the right to use for agricultural producers" in accordance with Appendix N 2 to this Order;

1.3. Recommended form N 26.1-3 "Notice of refusal to use for agricultural producers" in accordance with Appendix N 3 to this Order;

1.4. Form N 26.1-4 "Report of non-compliance with the application requirements for agricultural producers" in accordance with Appendix N 4 to this Order;

1.5. Form N 26.1-5 "Notice of the impossibility of considering an application for the transition to a taxation system for agricultural producers" in accordance with Appendix N 5 to this Order;

1.6. Form N 26.1-6 "Information letter" in accordance with Appendix N 6 to this Order.

2. Departments of the Federal for the subjects of the Russian Federation to bring this Order to the lower tax authorities and taxpayers.

4. Recognize as invalid the taxation system for agricultural producers "------------ Has become invalid"> Order of the Ministry of the Russian Federation on taxes and fees of 28.01.2004 N BG-3- 22/58 "On approval of forms of documents for use by agricultural producers", as amended by the Order of the Ministry of Taxation

A notification of the transition to the simplified tax system is a document that you need to fill out and submit to the Tax Office if you are an entrepreneur or the head of a small company and want to switch to a “simplified system”. To begin with, check whether your company complies with the conditions that the legislation puts forward for taxpayers on the simplified tax system. If everything is in order, proceed to filling out the form in accordance with our recommendations (pay attention to the deadlines for submitting a notification!).

To switch to the simplified tax system, a legal entity or an individual entrepreneur submits to the FTS inspectorate at the place of registration a notification recommended by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3 / form No. 26.2-1. We will consider a sample of filling out a notification on the transition to the simplified tax system from 2019 in this article. It must be submitted by December 31, 2019.

However, it still needs to meet a number of criteria.

If you are a sole proprietor and:

• the number of people working in the firm is less than 100;
• you do not apply ESHN;

you can safely switch to this special mode.

If you are the head of an organization and:

• you have less than 100 employees;
• income for 9 months of 2019 will not exceed 112 million rubles when working on the simplified tax system (clause 2 Article 346.12 of the Tax Code of the Russian Federation);
• the residual value of fixed assets is less than 150 million rubles;
• the share of other firms in the authorized capital is less than 25%;
• the firm has no branches;
• your activity does not belong to the financial sector (banks, insurers);
• earnings for the last year amounted to less than 150 million rubles (clause 4 Art. 346.13 of the Tax Code of the Russian Federation),

You will be able to use the USN from 2019. To do this, you need to find out what form 26.2-1 is (you can download the 2019 form at the end of the article) and fill it out without errors.

How to get notified

The notification character is a distinctive feature of the transition to the simplified tax system. But this does not mean that you need to receive a notification about the transition to the simplified tax system from the tax service. Quite the opposite: you inform the Federal Tax Service of your intention to use the "simplified" system in the next calendar year. Previously, there was a notification form on the possibility of applying a simplified taxation system - this form served as a response to the taxpayer's application. But it became invalid back in 2002 by order of the Federal Tax Service of Russia N MMV-7-3 / Now you don’t need to wait for permission from the tax authorities to use the “simplified” system. Send a notification about the transition to the simplified tax system yourself. If for this you need a sample of filling out a notification on the transition to the USN-2019 (form 26.2-1), it can be found at the end of the article.

There is no need to confirm the right to apply this mode either. If you do not meet the conditions, this will become clear after the first reporting, and even then you will have to be financially responsible for the fraud. The tax service has no reason to prohibit or allow the transition to a simplified system, its use is a voluntary right of taxpayers. In addition, the notification of the transition to the USN form 26.2-1, which will be discussed in the article, has the character of a recommendation. You can also inform the Federal Tax Service of your intention to use the special regime in another - arbitrary form, but it is more convenient to use a ready-made one. Therefore, you can download the notification form on the application of the simplified tax system in 2019 directly in this material.

Notice deadline

You can switch to simplified taxation from the beginning of a new calendar year - the tax period. If you plan to use this system from 2019, have time to find a sample of filling out a notification on the transition to the simplified tax system from 2019 for individual entrepreneurs and legal entities, fill it out and send it to the territorial body of the Federal Tax Service before December 31, 2019. More precisely, until December 29 inclusive, since December 31 is a day off, Sunday. If you are late, you will have to postpone the transition to the simplified tax system for a year. prohibits the application of the regime to firms and entrepreneurs who have violated the deadline for submitting a document.

How to fill out a notice of transition to the simplified tax system 2019 (form 26.2-1): step by step instructions

The recommended form was introduced by order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3/ “On Approval of Forms of Documents for the Application of the Simplified Taxation System”. In the same form, newly created firms and individual entrepreneurs submit a notification, only at the same time they attach documents for registration to it. Newly established enterprises have the right to report to the Federal Tax Service on the application of the simplified tax system within 30 days from the date they are registered.

Here's what the blank form looks like:

Guidelines for Completing Form 26.2-1

Let's take a look at how to fill out the form. Note the differences that are important to consider when entering data on organizations and individual entrepreneurs.

Step 1 - TIN and KPP

Enter the TIN in the line - the number is assigned when registering a company or individual entrepreneur. Entrepreneurs do not enter the checkpoint - the registration reason code, because they simply do not receive it during registration. In this case, dashes are placed in the cells.

If the notification is submitted by the organization, the checkpoint is affixed mandatory.

Step 2 - tax authority code

Each IFTS has a code that is indicated when submitting applications, reports, declarations and other papers. Firms and individual entrepreneurs submit forms to the inspection at the place of registration. If you do not know the code, then you can look at the website of the Federal Tax Service. For example, the code of the Interdistrict Inspectorate of the Federal Tax Service No. 16 for St. Petersburg.

Step 3 - taxpayer attribute code

At the bottom of the sheet is a list of numbers indicating the attribute of the taxpayer:

• 1 is placed when a newly created person submits a notification along with registration documents;
• 2 - if the person is registered again after liquidation or closure;
• 3 - if an existing legal entity or individual entrepreneur switches to the simplified tax system from a different regime.

Step 4 - company name or full name of individual entrepreneur

The entrepreneur enters his full name, filling in the rest of the cells with dashes.

If you are the head of the company, then enter the full name of the organization. Fill in the rest of the cells with dashes.

Step 5 - the number in the line "switching to a simplified mode" and the date of the transition

Specify one of three values. Each of the numbers is deciphered below:

• 1 - for those who switch to the simplified tax system from other taxation regimes from the beginning of the calendar year. Don't forget to enter the year of transition;
• 2 - for those who register for the first time as an individual entrepreneur or legal entity;
• 3 - for those who have stopped using UTII and are switching to the simplified tax system not from the beginning of the year. It does not apply to all UTII payers. In order to switch from UTII to simplified taxation in the middle of the year, grounds are needed. For example, stop activities that were subject to UTII and start doing other business.

Step 6 - Object of taxation and year of notification

Set the value corresponding to the selected object of taxation:

• STS "income" is taxed at a rate of 6% - expenses cannot be deducted from the tax base. Regions from 2016 may lower the interest rate. If you chose this type of object, set it to 1.
• The simplified tax system "income minus expenses" has a rate of 15%, which the regions have the right to reduce to 5%. Expenses incurred are subtracted from income. If the choice is "income minus expenses", put 2.

Be sure to include the year in which you file the notice.

Step 7 - 9 months income

Enter the amount of income for 9 months of 2019, for an organization it cannot exceed 112,500,000 rubles for the right to apply the simplified system in the future period. This restriction does not apply to IP.

Step 8 - Residual value of OS

The residual value of the fixed assets of the organization as of October 1, 2019 cannot exceed 150,000,000 rubles. There is no limit for IP.

Step 9 - Name of the head of the firm or representative

In the final part, the full name of the head of the company or his representative is indicated, who has the right to sign papers by proxy. Do not forget to indicate with a number who signs the form:

The entrepreneur does not need to write a surname in this line, put dashes.

Step 10 - phone number, date, signature

Indicate the contact number, the date of submission of the notice. The form must be signed by the entrepreneur, the head of the company or the representative of the taxpayer.

The rest of the form is filled in by an employee of the tax authority. Form 26 2 1 (sample filling for IP 2019 and legal entities) is drawn up in two copies. One is returned to the taxpayer with the signature and seal of the Federal Tax Service. This is confirmation that you have informed the tax authority of your intention to switch to simplified taxation from next year.

So. Since you have landed on this page, it can be assumed that the choice of tax regime has been made and this is the Simplified Taxation System.
An application for the transition to the simplified tax system in the form No. 26.2-1 must be submitted to the tax office along with other documents to open an individual entrepreneur or LLC. If you didn't do it, no big deal.

The law allows you to convey this application within 30 days after the submission of the main package of documents.

Finger example:
On October 15, 2016, Valery registered an individual entrepreneur, but did not know about the Assistentus.ru website and therefore chose the wrong tax regime. On November 30, 2016, friends persuaded Valery to apply for the transition to the simplified tax system to the tax office, which he did. On January 1, 2017, Valery becomes a full-fledged individual entrepreneur using a simplified system.

If you switch to the simplified tax system from another tax regime, then the simplification will “turn on” only from January 1 of the year that follows the year the application was submitted. The main thing is to have time to submit the document from October to December of the current year.

Application form for the transition to the simplified tax system (in form No. 26.2-1)

First of all, download a blank form.
Below is a complete guide to completing this application.

FILES

All the benefits of USN once again

• the ability to legally conduct business without paying income tax on an individual in the amount of 13%;
• the tax on property that is used in the activities of the entrepreneur is leveled;
• forget about VAT;
• ease of calculation. We pay either 6 percent of total income or 15 percent of income minus expenses.

Speaking of which! When they say that the simplified tax system replaces the entire tax burden placed on the entrepreneur, they are lying. Personal income tax from the salaries of employees, please pay on time in accordance with the law.

When switching to a simplified system, remember the conditions under which you will not be allowed to do this!

• Your company has representative offices and branches (of course, which are notified to the tax authority accordingly). Those. if you work together with Vitalik in Perm, printing business cards, and in Kazan Maxim and Katya distribute them, this does not mean that you have a Kazan branch and, accordingly, this condition under which the simplified tax system cannot be applied is not relevant.
• You must have less than 100 employees. Of course, arranged officially. One and a half thousand may work for you, but if you work alone for official services, there will be no conditions for non-use of the simplified tax system. Another thing is that there will be questions about your productivity, otherwise everyone would work alone in their company.
• The residual value is more than 100 million rubles. Otherwise, you are too rich to use “simple” modes.
• Other businesses should not have a stake in yours exceeding 25%. For IP irrelevant condition.
• For the first three quarters of the year in which the application for the transition to simplified taxation is submitted, income should not exceed 45 million rubles.
• The total annual income should not exceed the amount of 60 million rubles.

Attention: in the last two paragraphs, the sums of 45 and 60 must also be additionally multiplied by the deflator coefficient, which changes annually.

Let's start filling out the application in the form No. 26.2-1. By the way, it is according to KND 1150001.

The application will be submitted by the newly minted businessman Oktyvo Konstantin Yusupovich. He decided to switch to a simplified taxation regime immediately from the moment of registration of the IP.

TIN field- everything is clear here without further ado.
(registration reason code) - IP does not have it. Don't look for it, you won't find it anyway. The field is left empty.

Tax authority code

Below we see the code of the tax authority. Where to get it? It's simple: go to the tax service (https://service.nalog.ru/addrno.do), enter your address in the field, and you will be given a tax code that is tied to your place of registration. Here it also needs to be entered in the corresponding field of the form.

Understood the code.

Sign of the taxpayer

Here you need to write one digit - the taxpayer's attribute code.

1. - write those who apply together with documents for registration of IP. This is just our case.
2. - when you register a company or individual entrepreneur again. Those. there were already individual entrepreneurs, then they closed, you open again - then this case is yours. Also, a deuce is written by entrepreneurs who have ceased to be UTII payers.
3. - when switching from another tax regime to the simplified tax system, except for UTII (for them - 2). For example, if you are sitting on the DOS and want to switch to the simplified tax system, then the troika is for you.

1. - put by those who apply from October to December of the previous year, in order to switch to the simplified tax system from January of the next.
2. - those who switch immediately upon registration. Our option.
3. - entrepreneurs who have ceased to be UTII payers. They have the right to switch to the simplified tax system not from January 1 of the next year, but from the 1st day of the next month of the present year.

We put 1 in the next square if we choose to pay 6% only on income, and put 2 in a situation where the choice fell on “income minus expenses”, where we already pay 15%.

A small easy example:

You made a stool for 300 rubles. Then it was sold for 1500 rubles. If you chose to pay from “income”, then pay 6% from 1,500 rubles - 90 rubles. If you chose “from income minus expenses”, then 15% of the amount (1500 rubles - 300 rubles) - 180 rubles.
In this example, it is more profitable to choose “income”. Now imagine that the amount of expenses would not be 300, but 1000, then 15% would be paid already from 1200 rubles, but from 500, and this is already 75 rubles. Against 90 on "income" looks more attractive.
That is why it is important to approach prudently the choice of the method of tax payments under the simplified tax system.

The last step is the easiest.

Year of notification- enter the current one.
Income received in nine months— zero as we are just registering. Why this field was introduced - it is written above - the income of those who switch to the simplified tax system for the first 3 quarters of this year should not exceed 45 million rubles.
With the same message comes the next line, which is called “residual value of fixed assets”. We don’t have them, we put dashes everywhere, those who have them put numbers.

We will not have attachments to the application, so there are three dashes in each cell.

Further according to the sample. Name again, as shown in the image:
1 - if we submit an application on our own and
2 - if a third party does it for us. Signature, date and seal if you are working with a seal. If not, there is no need.

The fields below are for the document of the person - your representative. Accordingly, if you do not use the services of third parties, these fields do not need to be filled in.

The right column is filled in by an employee of the tax authority.

This application form must be printed in two copies! One goes to the tax office, the other is sure to have their stamp - we take it for ourselves! Remember: a document confirming that you are on the simplified tax system may be needed in the future.

In our country, there are a lot of economic entities that are producers in agriculture. In order to create optimal conditions for them, the state has created a special taxation regime with UAT. However, the main criterion for the application of this system for companies and individual entrepreneurs is that the activity should not be related to processing.

Deadlines for submitting an application

The transition to ESHN is possible in two ways. This is, first of all, for a new business entity that is undergoing or has already been registered. To do this, he must apply for the transition to the Unified Agricultural Tax at the time of registration or within 30 days from the date of receipt of the certificate with the assigned PSRN or OGRIP number.

Also, an organization or individual entrepreneur can change the existing regime to the ESNX. At the same time, there are conditions for the transition, which are in the amount of such an indicator as the share of revenue. In order to change the regime to the UST, it is necessary that the share of proceeds from the production of agricultural products be more than 70%. This condition is not checked for new entities during the transition, but they must comply with this criterion in the course of their activities.

In addition, it is possible to make a change from another system only from the beginning of the year by submitting an application for which Form No. 26.1-1 is provided, until December 31 of the year preceding the start of using the regime.

Compliance with the transfer application form is mandatory. You can fill it out using a special software package for accounting and taxes, or use specialized sites with their services. You can also enter the data in the form purchased from the printing house. In this case, the use of a black ink pen and block letters is mandatory.

Organizations send an application to the IFTS at their address, individual entrepreneurs must send it to the tax authority upon their registration in their passport.

The form of the document can be handed over to the tax office or through a representative, as well as sent by mail or through the system with the help of a special operator.

Attention! The taxation regime with agricultural tax involves the payment of only one tax, which replaces income payments, VAT and property tax in some situations, as well as the possibility of applying preferential rates for contributions to the FIU. But if the subject wants to change it, he will need to submit an application after the current year ends. In this case, you need to meet before January 15th.

Sample application form No. 26.1-1

The document begins to be filled out by entering the TIN and KPP codes in the lines located at the top of the form. Entrepreneurs need to enter only TIN. All remaining cells are crossed out. Organizations indicate both of these numbers.

• "1" - intended for new business entities that are registering;
• "2" - firms and individual entrepreneurs submitting their applications within 30 days established by law from the date of assignment of the registration number;
• "3" - companies and entrepreneurs moving from other taxation systems.

In the cells of the next section, you must write down the full name of the company and full name, full name, individual entrepreneur without abbreviation. Leave one blank space between words. The remaining unfilled cells must be crossed out.

Then a cipher is affixed, with the help of which it is determined when the transition is made:

• "one"- from January 01 of the year specified in the application.
• "2"- since the beginning of the activity.

Attention! That is, the first code is put down by taxpayers who have chosen the code "3" in the previous list, the second - new and just registered. When changing the system to the UAT, business entities that put the code “3” above must also indicate in the boxes below the percentage of income from agricultural activity and total revenue.

The period for which this share was calculated is determined here:

• Code "1" means that the indicator is taken from the previous year before the regime change.
• Code "2" used to indicate the last current period for taxpayers engaged in fishing and changing regime from January 01.
• Code "3"- the period until October 1 for new individual entrepreneurs who wish to apply the Unified Agricultural Tax.

On the left you need to write the code:

• "one"- if the form is provided by the taxpayer.
• "2"- upon submission of the form by a representative.

Then the full name is entered into the cells. representative of the company or authorized representative of the entrepreneur.

Below is the phone number to contact the applicant. The personal signature and the date of submission of the application are affixed here.

For representatives, at the bottom of the document, you must enter the name and number of the document confirming the rights. In all empty cells, you must indicate "-".