KBK on the patent taxation system. Kbk requisites, payment sample. We pay the cost of the patent

In this material, the reader will find the KBK for paying for a patent in 2020. Note that, depending on the place of issue of the patent, the KBK may differ. So, there are separate KBKs for paying for a patent in 2020 for Moscow, St. Petersburg and Sevastopol, related to the cities federal significance.

Who is eligible to work for PSN?

According to Art. 346.44 of the Tax Code of the Russian Federation, the patent taxation system is an independent tax regime, which is entitled to apply individual entrepreneurs v voluntarily.

It is important that the patent taxation system may not be applied in all subjects of the Russian Federation. It can be applied only in those regions where the possibility of using the PSN is allowed by the legislation of this subject of the federation.

From 2020, federal legislation allows local authorities independently establish the criteria for the application of the PSN. Accordingly, in different regions the conditions for using the PSN will differ. Therefore, from 2020, regional authorities can, at their discretion, establish the following criteria for applying the PSN:

total area of rented (rented) residential and non-residential premises, land plots owned by individual entrepreneurs;
the total number of vehicles and water transport vessels;
the total number of objects stationary and non-stationary trading network and catering facilities and / or their total area.

Also, unlike in 2019, in 2020 the regions have the opportunity to independently reduce or increase the size of the potentially possible annual income, on which the cost of the patent depends. The amount of potential income depends on one or more of the following physical indicators:

the average number of employees;
unit of the number of vehicles, water transport vessels;
1 ton of carrying capacity of vehicles;
one passenger seat;
1 square meter of the area of residential and non-residential premises, land plots leased (rented);
one object of a stationary and non-stationary trading network, a public catering facility and / or 1 sq. meter of the area of a trading network facility and a public catering facility).

Payment procedure for a patent

Payment for a patent is made in one of two ways:

1. If the term for issuing a patent is less than 6 months, then its full cost must be paid no later than the expiration date of the PSN.

2. If the period of validity of a patent is more than 6 months, then 1/3 of the total cost of the patent is paid within 90 calendar days from the date of application of the PSN, the remaining amount is paid no later than the expiration date of the patent.

3.From 2020, the patent can be purchased for a period of less than a month. The legislator has not yet set the deadline for payment for a short-term patent. But it can be assumed that the cost of a patent with a validity period of less than one month will need to be paid before its expiration.

The cost of the patent, as well as the specific terms of its payment, are indicated directly on the form of the issued patent.

Since 2020, a patent can be purchased for a period of less than a month; the procedure for paying for a short-term patent has not yet been determined.

Accounting when using a patent

The use of PSN frees an individual entrepreneur from the need to maintain accounting and filing an income tax return.

The ledger of income and expense must be kept separately for each of the patents. But you do not need to certify this document and submit it to the Federal Tax Service.

KBK for patent in 2020: table

The table shows the KBK for paying for a patent in 2020, as well as the KBK for paying interest and fines:

Appointment	Mandatory payment
payment to the budgets of urban districts	182 1 05 04010 02 1000 110	182 1 05 04010 02 2100 110	182 1 05 04010 02 3000 110
payment to the budgets of municipal districts	182 1 05 04020 02 1000 110	182 1 05 04020 02 2100 110	182 1 05 04020 02 3000 110
payment to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 05 04030 02 1000 110	182 1 05 04030 02 2100 110	182 1 05 04030 02 3000 110
payment to the budgets of urban districts with intracity division	182 1 05 04040 02 1000 110	182 1 05 04040 02 2100 110	182 1 05 04040 02 3000 110
Payment to the budgets of inner-city districts	182 1 05 04050 02 1000 110

What are the KBKs for paying for a patent in 2017? What KBKs are installed, for example, in the Moscow region and in Moscow? Here is a table with the current KBK for paying a patent for an individual entrepreneur in 2017.

Who pays for the patent in 2017

The patent taxation system is an independent tax regime that is applied on a voluntary basis. Individual entrepreneurs have the right to apply this regime - individual entrepreneurs (Ch. 26.5, clause 2 of Art. 346.44 of the Tax Code of the Russian Federation).

Go to patent system taxation is possible only in those constituent entities of the Russian Federation where this tax regime is established by regional legislation (clause 1 of article 346.43 of the Tax Code of the Russian Federation).

2017 conditions for patent rights

In 2017, individual entrepreneurs can apply the patent taxation system, while observing the following conditions:

the type of activity that the individual entrepreneur is engaged in is specified in paragraph 2 of Article 346.43 Tax Code RF. Then he has the right to apply the patent system in the provision of services (performance of work) both for the population and for organizations (letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3 / 11215). At the same time, the constituent entities of the Russian Federation have the right to expand this list by supplementing it with other household services(Subclause 2, clause 8 of Art. 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system in the provision of such (extended) services only in relation to those that are provided only to the population (letters of the Ministry of Finance of Russia dated 02.09.2014 No. 03-11-12 / 43824);
An individual entrepreneur operates independently or with the involvement of hired personnel (including under civil law contracts), the average number of which does not exceed 15 people in all types of activities. Determine the average number for the period for which the patent was issued;
IP activities are not carried out within the framework of a simple partnership agreement (agreement on joint activities) or contract trust management property.

Such conditions must be met during the entire term of the patent.

In 2016, the composition of services for the purposes of applying the patent taxation system could still be determined on the basis of the OKUN. However, since January 1, 2017 OKUN has been replaced by All-Russian classifier species economic activity(OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008). Cm. " ".

KBK for patent in 2017: table

Appointment	Mandatory payment	Penalty	Fine
tax to the budgets of urban districts	182 1 05 04010 02 1000 110	182 1 05 04010 02 2100 110	182 1 05 04010 02 3000 110
tax to the budgets of municipal districts	182 1 05 04020 02 1000 110	182 1 05 04020 02 2100 110	182 1 05 04020 02 3000 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 05 04030 02 1000 110	182 1 05 04030 02 2100 110	182 1 05 04030 02 3000 110
tax to the budgets of urban districts with intracity division	182 1 05 04040 02 1000 110	182 1 05 04040 02 2100 110	182 1 05 04040 02 3000 110
to the budgets of inner-city districts	182 1 05 04050 02 1000 110	182 1 05 04050 02 2100 110	182 1 05 04050 02 3000 110

Accordingly, in order, for example, to pay for a patent in 2017 in the city of Moscow, use KBK 182 1 05 04030 02 1000 110. The twenty-digit KBK must be indicated in field 104 of the payment order for payment of the patent. Cm. "

What KBC are used for PSN

To pay for a patent for an individual entrepreneur, you must independently find the necessary CBC and indicate them in the payment order. The Federal Tax Service, fixing on the reverse side of the patent information about the amount and timing of its payment, does not reflect information on the KBK.

It is necessary to use the following KBK patent for individual entrepreneurs for 2019-2020:

If the territory of conducting patent activity is a city of federal significance (Moscow, St. Petersburg, Sevastopol):

18210504030021000110 (tax);
18210504030022100110 (penalty interest).

If the business is conducted in an urban district:

18210504010021000110 (tax);
18210504010022100110 (penalty interest).

If the individual entrepreneur works in the territory of the municipal district:

18210504020021000110 (tax);
18210504020022100110 (penalty interest).

If an individual entrepreneur works in a city district with an internal division:

18210504040021000110 (tax);
18210504040022100110 (penalty interest).

If the individual entrepreneur works in the intracity territory:

18210504050021000110 (tax);
18210504050022100110 (penalty interest).

The tax is paid to the municipality in which:

activity under a certain patent is permitted - in accordance with regulation adopted by the constituent entity of the Russian Federation (subparagraph 1.1 of paragraph 8 of article 346.43 of the Tax Code of the Russian Federation);
The individual entrepreneur is registered according to the PSN - if the patent is valid on the territory of the entire subject of the Russian Federation (clause 2 of article 346.51 of the Tax Code of the Russian Federation).

It is advisable to indicate correctly for the IP KBK 2019-2020 patent. However, mistakes do happen. Next, we will consider what their consequences may be when the BCC is reflected in the payment order for the payment of tax under the PSN.

If the BCK is incorrect: the consequences

Errors when filling out a payment order can be divided into:

Critical ones - which lead to non-transfer of payments to the budget (and, as a consequence, the occurrence of arrears, on which penalties are charged).

Such errors include (subparagraph 4 of paragraph 4 of article 45 of the Tax Code of the Russian Federation):

Don't know your rights?

indication of an incorrect account of the UFK;
an indication of the incorrect name of the bank in which the IFTS account is opened.

Non-critical - which are not accompanied by non-transfer of the payment to the budget, but can lead to the fact that the payment falls into the category of unclear.

Incorrect designation of the KBK is one of such errors. The FTS, having received a payment with an incorrect BCC, with a high degree of probability, focusing on other details, correctly classifies and credits the payment. But if the available data is not enough, then the tax authorities will make a payment to the unclear receipts. In this case, the entrepreneur should submit to the Federal Tax Service a clarification on the payment indicating the correct BCC.

When paying for a patent, an individual entrepreneur in the payment must indicate the correct BCC. It is selected based on the type settlement(municipality) in which the activity is carried out. An incorrect indication of the BCC can lead to tax authorities entering the payment into the category of unclear cash receipts.

In the year, many of those who just want to, and those who have been in business for many years, will certainly be interested in the so-called patent taxation system.

In the article, we tried to highlight the main topical issues concerning this special tax regime, which appeared in the Russian Federation not so long ago.

What is a patent for an individual entrepreneur in Russia

The patent taxation system (an abbreviation is often used) has been legislated in Russia since the beginning of 2013.

Only individual entrepreneurs will be able to apply such a system when paying taxes.

PSN is a very simple option for. As conceived by the legislators, this system should contribute to the withdrawal from the shadow of persons who work without registration.

At the moment, patents can be acquired by people involved in tutoring, nurses, hairdressers, etc. (about the types of activities in which it is possible to purchase a patent, more details below).

Consider the real advantages of buying a patent and switching to a special tax regime:

The main plus is convenience. It is enough to buy a patent and you can forget the road to the Federal Tax Service for the duration of its validity.
There is no need to submit a declaration.
In fact, you only need to pay extra insurance premiums.
The cost of a patent does not depend on income, but on physical indicators: area, number of employees, location, area.
Such a payment system makes a patent in many cases the most profitable system for an individual entrepreneur.
Entrepreneurs who have a patent can conduct a simplified Accounting and do not use any cash register equipment when making cash or card payments.
At the same time, in the service sector, cash registers will still be needed, while in trade it will be necessary to issue a sales receipt upon request.
The required tax amount is written directly on the patent.
That is, it is a very understandable system for the taxpayer.
The patent system is flexible enough.
A patent is acquired for a period from 1 month to a year within one calendar year. If you don't like the experience with the patent, you can always return to the standard taxation system, it is not so difficult.

Which individual entrepreneurs will be able to switch to the patent taxation system in 2020, requirements:

There are several requirements that an individual entrepreneur must meet in order to be able to choose a PSN:

The main requirement is that the activity must fit one of the points of the official approved list.
The revenue for the year should not exceed sixty million.
The number of employees involved must be fifteen or less.
The activity should take place in one specific region.
And the application must be submitted only at the place where the commercial activity will be conducted, and not at the place of registration and residence.

What is a patent for an individual entrepreneur can be found in the video.

Activities for individual entrepreneurs on a patent for 2020

In 2019, the list of those activities for which it became possible to acquire the coveted patent increased from 47 to 63 - by as many as sixteen positions.

We give this list in full:

Services of guides, tour guides.
Development of software for computers, other computers, development of various databases, their modification and adaptation.
Shoe repair, cleaning, dyeing and manufacturing.
Photo and video laboratories, photo studio.
Beauty and hairdressing services.
Dry cleaning, painting, laundry services.
Manufacturing and repair works of all kinds of metal haberdashery, street plates and signs, license plates, keys of various types.
Renovation of residential and non-residential buildings.
Private detective work carried out by a licensed person.
Maintenance and repair household appliances, household machines, consumer electronics, watches, as well as the repair and manufacture of metal products.
Ritual services.
Home cooking services.
Repair of furniture items.
Maintenance and renovation work for vehicles and motor vehicles, equipment and machines.
Pharmaceutical either. At the same time, individual entrepreneurs must also have an appropriate professional license.
Freight transportation by road.
Sewing and repair of hats and other fur and leather products. Sewing, repairing and knitting of textiles and knitwear.
Carriage of passengers by road.
Stereo and monophonic recording of singing, whistling. speeches, performances with the customer's instrument on a compact disc and (or) magnetic tape, rewriting works of music and literature on a compact disc and (or) magnetic tape
Plumbing, installation, electric installation work, welding work.
Glazing of loggias and balconies, cutting of mirrors and glass, glass processing, including art.
Training services, practical or theoretical, people in various courses, tutoring.
Care and supervision of children and the sick.
Acceptance of glassware, glass containers and secondary raw materials (excluding scrap metal).
Veterinarian services.
Engraving and chasing jewelry.
Leasing (or leasing) residential and non-residential premises, land plots, owned rights property, dachas.
Manufacturing of products related to the so-called folk arts and crafts.
Other services of a production nature.
Translation activities, works on interpretation and translation.
Creation of carpets, carpet products, as well as their restoration.
Repair of jewelry and bijouterie.
Recyclable materials processing. Waste disposal, collection and treatment.
Household cleaning plus other household chores.
Physical education, sports activities (coaching).
Repair of various communication equipment, computers.
Private porter services at railway and bus stations, airports, river and sea terminals and ports.
Paid toilets.
Transportation on various water transport of people.
Transportation of goods for various purposes by water transport.
Services related in one way or another to the sale of agricultural products (storage, transportation by transport, sorting, drying, washing, packing, packaging).
Services related to the maintenance of agricultural production (agrochemical, transport, machine operator, land reclamation).
Services related to decorative floriculture (floristry), as well as green farming.
Hunting and conducting in order to make a profit of the hunting economy.
Ritual services.
Production of leather, things and items from it.
Watchman, security, sentry services, street patrols.
Interior decoration in living quarters, in particular, decoration.
Retail trade carried out at fixed-type facilities with a sales area smaller than 50 m2 (for each facility).
Rent something.
Retail trade conducted through fixed-type facilities that do not have trading floors, as well as through non-stationary facilities.
Catering services provided through facilities where the size of the hall for serving people does not exceed 50 m2 (for each of the facilities).
Catering services without a hall, where visitors could be served.
Livestock related services (slaughter, grazing, driving, transportation).
Harvesting, collection of plants, in particular for medicinal purposes.
Drying and any processing of vegetables and fruits.
Manufacturing of bakery products, as well as raw milk, dairy products.
Production of berry and fruit materials for planting, growing grass seeds, seedlings of vegetable crops.
Making flour confectionery sweets based on flour and bakery products.
Fishing and fish farming (both for sale and for sports).
Forestry and all other forestry commercial activities.
Caring for the disabled and elderly people.
Finishing work, cutting and artistic processing of stones to create monuments.

Patent taxation system and other taxes

The essence of a patent is precisely to facilitate and simplify taxation. Buying a patent, an entrepreneur is exempted from paying personal income tax, VAT, property tax for individuals for a certain period (important note: if it is not used in the framework of patented activities).

In addition, in Moscow, those who have acquired a patent are exempt from the recently introduced trade tax. In the future, the trade tax may be introduced in St. Petersburg and Sevastopol, and this should also be borne in mind by individual entrepreneurs from these cities.

In general, it turns out that the entrepreneur only has to pay additional insurance premiums. At the same time, there are reduced rates for employees here.

However, there are exceptions - these are activities such as catering, as well as renting out real estate. The rates of insurance premiums of an entrepreneur “for himself” cannot be reduced, and the tax regime is not taken into account when calculating them.

Note also that each type of activity requires its own patent. If the entrepreneur is engaged in some other business for which there is no patent, then he will have to pay for it under some other tax regime.

Step-by-step instructions for obtaining a patent for an individual entrepreneur

There are actually not very many steps:

First of all, you need to download the application form for the transfer of an individual entrepreneur to a "patent" of the current type in PDF format (we proceed from the fact that registration as an individual entrepreneur already exists).
Then we fill out this form in accordance with the sample, which is presented below.
Then we go to the tax office with a passport and an application.
The documents must be submitted to the inspector at the registration window and a receipt must be obtained that these documents were received by the registering authority.
After five working days, you can go for a patent.
In this case, you should not forget to take your passport and receipt with you.
and ask for details to pay the amount that is written there.

Now you can do business in peace. Just do not forget to make entries, according to accepted standards, in the so-called income accounting book of individual entrepreneurs.

Cost and payment of a patent for individual entrepreneurs in 2020

The cost of a patent is calculated according to a well-established formula and is reviewed annually. Today this formula looks like this:

Patent value = (x 6% x firm's profitability base): 100%.

The value of the GDP deflator can always be viewed on the Rosstat portal. A deflator is an index that reflects inflation in the Russian economy, and its value directly depends on the inflation rate.

If we talk about the firm's profitability base (or potential income), then it is influenced by quite a few factors:

the number of employees working for the business entity;
the geographical location of the enterprise itself;
the size of the production area used by the firm;
presence or absence of transport, etc.

Note that you yourself can not carry out all these complex calculations. There is an official calculator of the Federal Tax Service of Russia for this purpose.

And one more thing: if the company has been operating for a long time, the value of the patent is calculated based on the proceeds from the previous year.

As for the payment procedure, it will depend on how long the patient is purchased for. When a patent is taken for a period of up to six months, then you can pay for it whenever you want, most importantly before the end of this period.

When a patent is filed for a whole year, then one third of the required amount must be paid in the first three months, and another two thirds in the remaining time. Delays are subject to penalties in the form of a variety of fines.

KBK patent for individual entrepreneurs in 2020

From January 1, new Budget Classification Codes (the abbreviation KBK is adopted) were introduced into the tax and Pension Fund... The table below shows the KBK for the patent special tax regime.

classmates

Tax type	Budget classification code
Patent tax that falls into the budgets of urban districts	18210504010021000110
Patent tax that falls into municipal district budgets

- special mode, acceptable only for individual entrepreneurs. The right to work on a patent is regulated by laws regional authorities... Being very progressive, PSN greatly facilitates the life of an entrepreneur - it frees him from accounting, paying all major taxes, and submitting mandatory tax reports.

The procedure and terms for transferring payments for a patent are regulated by Art. 346.51 of the Tax Code of the Russian Federation. There are two payment options depending on the duration of the permit:

For a patent with a validity period of up to six months, payment is made in one full-size payment until the patent expires;

For a patent for a period from 6 to 12 months, payment can be made in two stages - a third of the amount is paid in the first 90 days and two-thirds - before the expiration of the patent.

Up-to-date KBK for patent payment in 2018

For such payments, as well as for all budget receipts, there are special BCC (twenty-bit ciphers) that identify this type of income. A feature of the transfer of payments for the right to work on a patent is the differentiation of ciphers - different codes operate in different territories, which is due to the scale and level of development of the regions. For example, KBK 182 1 05 04030 02 1000 110 is used to transfer payments to the budgets of cities of federal significance, other ciphers are used for other budgets. Let's list them in the table:

Thus, the KBK of the 2018 IP patent in Moscow differs from the KBK of the 2018 IP patent of the Moscow region only in the cipher of the sub-item of the budget income, depending on the territory of the budget, to which the businessman transfers the fee.

The given codes are used when paying the "patent" tax (including arrears, recalculations, arrears).

Decryption of the KBK for payment of a patent

"Patent" KBK 182 1 05 04010 02 1000 110 contains the following information:

182 - code of the payment direction administrator (FTS);

1 - income;

05 - tax on entrepreneur income;

04010 (20/30/40/50) - item / sub-item of budget income;

02 - regional budget;

1000 - the reason for the transfer, i.e. tax;

Literally, the KBK for a patent denotes the transfer of funds for the calculated tax to the regional budget, and the subarticle cipher distributes income in accordance with the established territorial delimitations.