UTII is a special taxation system, when the estimated amount of proceeds is calculated based on the totality of many indicators and imputed to the entrepreneur as obligatory for payment.
Features of the transition to UTII
This taxation system is quite convenient, but only certain categories of taxpayers are allowed to use it. If an enterprise or an entrepreneur falls under UTII, they are exempt from paying property and profit tax, VAT, and do not pay personal income tax on their income. According to new amendments to the Tax Code of the Russian Federation, since 2013, the transition to UTII has become voluntary.
It is allowed to change the taxation system at the beginning of a new tax period, if the company complies with the requirements established for this. If the total annual income exceeds 2 million rubles, the company employs more than 100 people - they will refuse to transfer it to UTII. In addition, there is a list of enterprises that are also not allowed to apply this taxation regime. More details about this are spelled out in Art. 346.26 of the Tax Code of the Russian Federation.
When registering with the tax inspectorate of a legal entity, an application is immediately written about the transition to this form of taxation, otherwise it is allowed to do this only at a certain time, once a year.
Who can pay UTII
The list of categories of entrepreneurial activity falling under the UTII is detailed in the Tax Code of the Russian Federation, while local authorities can expand it or remove some categories.
In the Unified Classifier of Types of Economic Activity (OKVED), the following are subject to payment of UTII:
- catering establishments; those engaged in retail trade in a stationary trading network, as well as in objects of a non-stationary retail network. At the same time, the area of the trading place should not exceed 150 sq. M for each object of the organization of trade;
- entrepreneurial activity in the provision of road transport services for the transportation of passengers and goods by personal vehicles. In this case, the individual entrepreneur will not be able to switch to UTII if he owns more than 20 cars that he uses in business;
- activities for the provision of veterinary and consumer services;
- renting out trading places located in both stationary and non-stationary trading networks and catering establishments that do not have a hall for customer service;
- provision of services for the placement of advertising on vehicles, as well as outdoor advertising;
- provision of services for temporary accommodation and accommodation (hotel business), if the area of the premises is not more than 500 sq. m.
To find out more precisely whether a specific type of activity in a particular region falls under the possibility of switching to UTII, you need to find out at the local branch of the Federal Tax Service.
