A patent for an individual entrepreneur is permission to engage in a certain area of business. Exactly what types of activities of the PSN an entrepreneur has the right to carry out are established by the Tax Code and the laws of the constituent entities of the Russian Federation. From this article you will learn what types of patents exist for individual entrepreneurs in 2021, and how to calculate the cost of a patent.
In 2021, major changes have been made to the patent tax system. The list of activities provided in Article 346.43 of the Tax Code has changed from mandatory to recommended. This means that each region must adopt the appropriate law, which will approve the types of activities on the patent for 2021 that are permitted on its territory.
The regional list may include all or some of the recommended areas from Article 346.43 of the Tax Code of the Russian Federation, and may also be supplemented by other, new types of activities. In addition, the Tax Code of the Russian Federation has established prohibited types of activities for a patent, which are listed at the end of the article.
What business is allowed for a patent?
The patent tax system in Russia is intended only for individual entrepreneurs. The types of activities recommended by the Tax Code for an individual entrepreneur patent in 2021 are specified in Article 346.43 of the Tax Code of the Russian Federation. Here is the list:
- repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, tailoring and knitting of knitwear according to individual orders of the population;
- shoe repair, cleaning, painting and sewing;
- hairdressing and beauty services;
- washing, dry cleaning and dyeing of textiles and fur products;
- production and repair of metal haberdashery, keys, license plates, street signs;
- repair of electronic household appliances, household appliances, watches, metal products for household and household purposes, objects and products made of metal, production of finished metal products for household purposes according to individual orders of the population;
- repair of furniture and household items;
- services in the field of photography;
- repair, maintenance of motor vehicles and motor vehicles, motorcycles, machinery and equipment, vehicle washing, polishing and provision of similar services;
- provision of motor transport services for the transportation of goods by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
- provision of motor transport services for the transportation of passengers by road by individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of vehicles intended for the provision of such services;
- reconstruction or repair of existing residential and non-residential buildings, as well as sports facilities;
- services for installation, electrical, sanitary and welding works;
- services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
- services in the field of preschool education and additional education for children and adults;
- services for supervision and care of children and the sick;
- collection of containers and recyclable materials;
- veterinary activities;
- leasing (hiring) of own or leased residential premises, as well as leasing of own or leased non-residential premises (including exhibition halls, warehouses), land plots;
- production of folk arts and crafts;
- services for the processing of agricultural, forestry and fishery products into human food and animal feed, as well as the production of various intermediate products that are not food products;
- production and restoration of carpets and rugs;
- repair of jewelry, costume jewelry;
- embossing and engraving of jewelry;
- activities in the field of sound recording and publishing of musical works;
- cleaning services for apartments and private houses, activities of households with hired workers;
- activities specialized in the field of design, decoration services;
- conducting physical education and sports classes;
- porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
- paid toilet services;
- services for preparing and supplying dishes for special occasions or other events;
- provision of services for the transportation of passengers by water transport;
- provision of services for the transportation of goods by water transport;
- services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
- services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
- landscape improvement activities;
- hunting, catching and shooting of wild animals, including the provision of services in these areas, activities related to sport and amateur hunting;
- engaging in medical activities or pharmaceutical activities by a person licensed for these types of activities, with the exception of the sale of medicinal products subject to mandatory labeling by means of identification, including control (identification) marks in accordance with Federal Law of April 12, 2010 N 61-FZ " On the circulation of medicines";
- carrying out private detective activities by a licensed person;
- rental services;
- excursion tourist services;
- organization of rituals (weddings, anniversaries), including musical accompaniment;
- organizing funerals and providing related services;
- services of street patrols, security guards, watchmen and watchmen;
- retail trade carried out through stationary retail chain facilities with trading floors;
- retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
- public catering services provided through public catering facilities;
- public catering services provided through public catering facilities that do not have a customer service area;
- provision of services for slaughter and transportation of livestock;
- production of leather and leather products;
- collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
- processing and canning of fruits and vegetables;
- production of dairy products;
- crop production, services in the field of crop production;
- production of bakery and flour confectionery products;
- fishing and fish farming, recreational and sport fishing;
- forestry and other forestry activities;
- translation and interpretation activities;
- activities for caring for the elderly and disabled;
- collection, processing and disposal of waste, as well as processing of secondary raw materials;
- cutting, processing and finishing of stone for monuments;
- development of computer software, including system software, software applications, databases, web pages, including their adaptation and modification;
- repair of computers and communications equipment;
- livestock farming, livestock farming services;
- operation of vehicle parking;
- grain grinding, production of flour and cereals from wheat, rye, oats, corn or other grains;
- pet care services;
- production and repair of cooper's utensils and pottery according to individual orders of the population;
- services for the production of felted shoes;
- services for the production of agricultural implements from customer material according to individual orders of the population;
- engraving work on metal, glass, porcelain, wood, ceramics, except jewelry for individual orders of the population;
- production and repair of wooden boats according to individual orders of the population;
- repair of toys and similar products;
- repair of sports and tourist equipment;
- services for plowing gardens on individual orders of the population;
- services for sawing firewood on individual orders of the population;
- assembly and repair of glasses;
- production and printing of business cards and invitation cards for family celebrations;
- bookbinding, stitching, edging, cardboard works;
- repair services for siphons and autosiphons, including charging gas cartridges for siphons.
From 2021, the maximum possible area for acquiring a patent for catering and retail trade is 150 square meters. meters (previously the limit was 50 sq. meters). However, the retail sale of labeled goods such as medicines, fur products, and shoes is prohibited on PSN.
Once again, we draw your attention: the types of PSN activities permitted on the territory of a specific constituent entity of the Russian Federation must be learned from the relevant regional law. If the law does not contain any clause from Article 346.43 of the Tax Code of the Russian Federation, then it is impossible to obtain a patent for this type of activity. For clarification, we recommend contacting the Federal Tax Service at your place of business.
In addition, subjects of the Russian Federation have the right on their territory:
- establish additional restrictions on the total number of vehicles; objects of stationary and non-stationary retail chains, public catering facilities (or their total area); by total area of leased residential/non-residential premises and land plots;
- without restrictions, determine the amount of potential annual income for a specific type of activity, which can lead to a significant increase in the cost of patents (for example, in the Stavropol Territory, some patents have become 11-12 times more expensive!).
Nuances that are important for foreigners to consider
It is important to submit documents to the correct branch of the Federal Migration Service. A patent gives the right to carry out labor activities only on the territory of the constituent entity of the Russian Federation where the Federal Migration Service that issued it is located.
It will not be valid on the territory of other subjects. It is also necessary to understand that a patent is inherently a sufficient basis for a person’s temporary stay on the territory of the Russian Federation.
If you submit the documents described above in a timely manner and then make payments on time, you can extend your stay in the country for a year, and then, after re-registration, for another year.
Conditions for switching to PSN
The patent taxation system is a special tax regime for small businesses, and in order to have the right to work on the PSN, you must comply with the requirements of the Tax Code of the Russian Federation:
- Only individual entrepreneurs have the right to work on a patent. The possibility of obtaining a patent for an organization has been discussed more than once, but has never been implemented in practice.
- The number of employees of an individual entrepreneur on a patent should not exceed 15 people. In this case, the number of employees is taken into account only by type of activity on the PSN, and not in total for all tax regimes, if the individual entrepreneur combines them.
- The annual income of an individual entrepreneur on a patent is limited to 60 million rubles. If an entrepreneur combines PSN with another tax regime, then income is taken into account in total.
Ways to obtain a work permit
Registration of a patent on your own is necessary when you arrive in Russia without first taking care of finding an employer. The best option is to first search for a company or individual enterprise that will hire you. In this case, you will arrive at the place, as they say, with everything ready. Often, employers are worried not only about ensuring that the employees they hire have all their documents in order, but also about providing them with a roof over their heads.
Watch the video: how to get a patent for work.
It is not difficult for a Ukrainian to find a job in Russia. It is enough to send your resume to companies of interest or contact agencies involved in the employment of compatriots abroad.
How much does a patent cost?
Of course, before you buy a patent, you need to calculate its cost and compare it with the tax burden under other preferential regimes, for example, the simplified tax system. The peculiarity of the patent taxation system is that the tax here is calculated based not on the actual income received, but on the potential one.
That is, the state believes that by engaging in the chosen type of activity in a particular region, an entrepreneur receives an expected fixed income. The amount of this income is determined by regional laws, so the cost of a patent for the same type of activity in two neighboring regions may differ significantly.
For example, the potential annual income on PSN for hairdressing and cosmetic services in Moscow in 2021 is 990 thousand rubles, and in Yaroslavl - 143 thousand rubles. Accordingly, purchasing a patent for an entrepreneur in the capital will cost almost seven times more than in Yaroslavl. Why? Because it is assumed that prices in Moscow hairdressing salons are higher and there are more clients than in the neighboring regional center.
In addition, the cost of a patent is affected by a physical indicator: the number of employees, vehicles, retail outlets, real estate rental properties, etc. Thus, in order to calculate the amount of tax on PSN and decide whether it is worth filing a patent for an individual entrepreneur for 2021, you need know the potential annual income in the region and the physical indicator of the chosen line of business.
Are you going to open an individual entrepreneur or have you already opened one? Don't forget about your current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.
Extension procedure
You can renew a patent at the place of issue, at the department of the Main Department of Migration Affairs of the Ministry of Internal Affairs or the MFC. You should take care of the process in advance.
According to the law, paperwork takes 10 days after filing an application. Sometimes additional documents or modifications to the application are required. It is better to prepare documents 1-2 months before the expiration date of the patent, and submit them 20-30 days in advance.
Sequence of the patent renewal procedure
The deadline for applying is 10 days. If you miss the right moment, you will have to leave the country and start the registration procedure from scratch.
Documentation
To renew a patent, a foreign citizen needs:
- a correctly completed application;
- migration card with a note about work;
- a foreign passport or any other document to confirm your identity;
- translation of a passport with a notary stamp;
- information about the first temporary registration;
- a copy of the signed contract;
- statement from the employer;
- receipts confirming monthly payment of patent tax last year;
- passing a medical examination (necessary absence of HIV and infectious diseases);
- compulsory medical insurance policy or agreement with a medical institution on paid services;
- color photograph measuring 3x4 cm;
- a certificate of Russian language proficiency or a document confirming education in one of the USSR countries.
Filling out the application form
The form of the application for patent renewal was approved by order of the Main Directorate for Migration of the Ministry of Internal Affairs of the Russian Federation.
applications for re-registration of a patent on our website.
For a sample of filling out an application for re-registration of a patent, see the link.
Stages of filling out the application:
- FULL NAME;
- citizenship;
- Date and place of birth;
- address of actual place of residence;
- passport data;
- migration card data;
- address and registration period;
- TIN;
- details of the first and second patent;
- number of the document confirming a sufficient level of Russian language proficiency;
- information about the employer;
- job information.
The last empty lines are filled in by service employees.
1 page
2 page
3 page
If your full name has been changed, you must indicate the reason for the change and attach supporting documents, for example, a marriage certificate.
The application for renewal must be completed in Russian.
It is important to spell the full name of the employing organization and correctly indicate the name of the profession. It must match the data in the contract.
Patent cost
The cost of the permit for each month depends on the region in which the foreign citizen lives and works.
It is calculated using a formula where the base rate of 1,200 rubles is multiplied by the tax coefficient (1.813 in 2021) and multiplied by the regional coefficient.
In Moscow, the monthly cost of the right to legal work this year is 5,341 rubles. In the Moscow region - 5092 rubles.
In other regions of the country, the regional coefficient is lower, which means that visitors pay less for a patent.
Calculation example
To simplify the calculation, we will use a special calculator developed by the Federal Tax Service. Let’s find out how much an individual entrepreneur patent in Moscow for a period of 1 month for dry cleaning will cost. We indicate the period, select the municipality and the direction of activity.
We click the “Calculate” button and we find that the tax amount for our example will be 5,208 rubles. In addition, we must take into account that from 2021, insurance premiums that individual entrepreneurs pay for themselves and their employees can be taken into account when calculating the cost of a patent. The principle of tax reduction is the same as for the simplified tax system Income:
- if an individual entrepreneur works on his own, then he has the right to take into account the entire amount of contributions transferred for himself;
- if the individual entrepreneur has employees, then the cost of the patent can be reduced by no more than 50%.
Form an application to reduce a patent
Before choosing a taxation system, we recommend getting a free consultation on calculating the tax burden from 1C specialists. This will save you significant amounts in the future.
How to buy a patent
To switch to the patent system, you must submit an application in form 26.5-1 to the Federal Tax Service at the place of business. If you are just registering an individual entrepreneur, and your registration address and the location of the future business are in the same municipality, then you can submit an application immediately with documents for registration of an individual entrepreneur. In this case, you will be issued a patent along with an individual entrepreneur certificate.
If you plan to conduct business in another region, not where you are registered, then your application in form 26.5-1 will be accepted only after registering as an individual entrepreneur. Moreover, it must be submitted in advance, no later than 10 days before the start of the activity.
In addition, the types of patents for individual entrepreneurs for 2021 will differ from each other in the permitted area of business, duration and territory of validity. So, if an entrepreneur plans to organize cargo transportation, as well as conduct retail trade, for this it is necessary to acquire different patents. You will also have to pay for them separately.
How long is a patent valid?
PSN is convenient in that there are no declarations in this taxation system. It is only necessary to keep a book of income records; it is not handed over to the Federal Tax Service, but during an inspection the inspector has the right to request the CUD for control.
But this advantage of the PSN is offset by the fact that the validity period of the patent is limited to the period that was indicated in the application for its grant. The maximum validity period is one calendar year, after which you will have to contact the inspectorate again. If you indicated a period of several months, then each time you extend the period you must submit a new application. So, the use of PSN, on the one hand, is convenient, but on the other hand, it is necessary to calculate the benefits of working in this mode in each specific case.
Do I need to obtain a patent immediately upon arrival?
The legislation of the Russian Federation allows foreign citizens who arrived for the purpose of employment not to immediately contact local government authorities to obtain a work permit.
You have 30 days to undergo a medical examination, purchase an insurance policy, take a Russian language test, take a photo and pay the state fee.
It is important to keep in mind that work without a patent is considered illegal and is subject to administrative penalties . Moreover, both parties bear responsibility: both the employer and the employee. If a month has passed and you have not applied for a patent, you may be fined 10–15 thousand rubles and deported, which will deprive you of the opportunity to visit Russia for several years not only for the purpose of earning money, but also for tourism purposes.
Prohibited types of activities on a patent in 2021
Changes to the Tax Code for 2021 indicate that the patent tax system does not apply to:
- types of activities carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
- activities for the production of excisable goods, as well as for the extraction and sale of minerals;
- retail trade carried out through a stationary retail chain with a sales area of more than 150 square meters;
- catering services provided through catering facilities with a customer service area of more than 150 square meters;
- wholesale trade, as well as trade carried out under supply contracts;
- services for the transportation of goods and passengers by individual entrepreneurs who have ownership or other rights (use, possession and (or) disposal) of more than 20 vehicles intended for the provision of such services;
- activities related to transactions with securities and (or) derivative financial instruments, as well as provision of credit and other financial services.
It should also be taken into account that the patent prohibits the sale of some goods subject to labeling, for example medicines, fur products, shoes.
