Tax Code of the Russian Federation Article 346.43 Clause 2. Patent system for SP. Patent taxation system

Patent system taxation is established by this Code, is enforced in accordance with this Code by the laws of the subjects Russian Federation and is applied in the territories these entities Russian Federation.

The patent taxation system is applied by individual entrepreneurs along with other taxation regimes, stipulated by law Of the Russian Federation on taxes and fees.

The patent taxation system applies to the following types entrepreneurial activity:

1) repair and sewing of garments, fur and leather products, hats and products from textile haberdashery, repair, sewing and knitting of knitwear;
2) repair, cleaning, painting and sewing shoes;
3) hairdressing and beauty services;
4) dry cleaning, dyeing and laundry services;
5) production and repair of metal haberdashery, keys, license plates, street signs;
6) repair and Maintenance household electronic equipment, household machines and household appliances, hours, repair and manufacture of metal products;
7) furniture repair;
8) services of a photo studio, photo and film laboratories;
9) maintenance and repair of motor vehicles and moto Vehicle, machinery and equipment;
10) provision of road transport services for the carriage of goods by car;
11) the provision of road transport services for the carriage of passengers by road;
12) repair of housing and other buildings;
13) services for the production of assembly, electrical, sanitary and welding works;
14) services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
15) services for training the population on courses and tutoring;
16) services for the supervision and care of children and the sick;
17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;
18) veterinary services;
19) leasing (renting) residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur;
20) manufacturing of products of folk arts and crafts;
21) other services of a production nature (services for the processing of agricultural products and forest products, including grinding grain, peeling cereals, processing oilseeds, making and smoking sausages, processing potatoes, processing customer-owned washed wool into knitted yarn, dressing animal skins, combing wool, shearing of pets, repairing and making cooper dishes and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted footwear; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and production of spectacle optics; production and printing of business cards and invitation cards for family celebrations; binding, stitching, edging, cartoning work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
22) production and restoration of carpets and rugs;
23) repair jewelry, bijouterie;
24) chasing and engraving of jewelry;
25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
26) services for cleaning living quarters and housekeeping;
27) services for interior decoration of residential premises and decoration services;
28) conducting classes in physical culture and sports;
29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
30) services of paid toilets;
31) services of cooks for the preparation of dishes at home;
32) provision of services for the carriage of passengers by water transport;
33) provision of services for the carriage of goods by water transport;
34) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
36) services in green economy and decorative floriculture;
37) hunting management and hunting;
38) class medical activities or pharmaceutical activities by a person licensed for these types of activities, with the exception of the sale drugs subject to mandatory marking with identification means, including control (identification) marks in accordance with Federal law dated April 12, 2010 N 61-FZ "On the appeal medicines";
39) implementation of private detective activity by a licensed person;
40) rental services;
41) excursion services;
42) ritual services;
43) funeral services;
44) services of street patrols, security guards, watchmen and watchmen;
45) retail trade carried out through objects of stationary trading network with a trading floor area of no more than 50 square meters for each trade organization object;
46) retail trade, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
47) catering services provided through public catering facilities with an area of the visitor service hall of no more than 50 square meters for each public catering facility;
48) catering services provided through public catering facilities that do not have a visitor service hall;
49) provision of services for slaughter, transportation, distillation, cattle grazing;
50) production of leather and leather products;
51) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
52) drying, processing and preserving of fruits and vegetables;
53) production of dairy products;
54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;
55) production of bakery and flour confectionery products;
56) commercial and sport fishing and fish farming;
57) forestry and other forestry activities;
58) translation and interpretation activities;
59) activities for the care of the elderly and disabled;
60) collection, processing and disposal of waste, as well as processing of secondary raw materials;
61) cutting, processing and finishing of stone for monuments;
62) provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
63) repair of computers and communication equipment.

For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

1) retail trade - entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of contracts retail sale... TO this kind business activity does not include the implementation excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of this Code, food and drinks, including alcoholic ones, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other objects of the organization of public food, gas, cargo and special vehicles, trailers, semi-trailers, trailers-dismantling, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form postal items(mail-order trade), as well as through tele-shops, telephone communications and computer networks), the transfer of medicines on preferential (free) prescriptions, as well as products of our own production (manufacture). Sale of medicinal products subject to mandatory labeling by means of identification, including control (identification) marks in accordance with the Federal Law of April 12, 2010 N 61-FZ "On the Circulation of Medicines", footwear and clothing items, clothing accessories and others products made of natural fur, subject to mandatory labeling by means of identification, including control (identification) marks according to the list of codes of the All-Russian Classifier of Products by Type economic activity and (or) according to the list of product codes in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, determined by the Government of the Russian Federation, for the purposes of this chapter does not apply to retail trade. The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade;
2) a stationary trading network that has trading floors - a trading network located in buildings and structures (their parts) intended for trading, which have separate premises equipped with special equipment intended for conducting retail and customer service. This category of shopping facilities includes shops and pavilions;
3) a store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trade, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
4) pavilion - a building that has a trading floor and is designed for one or more workplaces;
5) trading floor area - a part of a store, a pavilion, occupied by equipment intended for displaying, displaying goods, making payments and servicing customers, the area of checkout points and checkout booths, the area of workplaces service personnel as well as aisles for buyers. The leased part of the trading floor area also belongs to the sales area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not performed, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
6) the area of the visitor service hall - the area of specially equipped premises (open areas) of the public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;
7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (parts thereof) used for concluding retail sales contracts, as well as for holding tenders. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines;
8) kiosk - a building that does not have a trading floor and is designed for one workplace the seller;
9) a tent - a collapsible structure, equipped with a counter, which does not have a trading floor;
10) non-stationary trade network - a trade network operating on the principles of distribution and distribution trade, as well as objects of trade organization that are not related to a stationary trade network;
11) distribution trade - retail trade carried out outside the stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine;
12) retail trade - retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts;
13) catering services - services for the manufacture of culinary products and (or) confectionery products, creating conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;
14) an object of a public catering organization that has a visitor service hall - a building (its part) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;
15) an object of a public catering organization that does not have a visitor service hall - an object of a public catering organization that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, canteens, snack bars and other similar catering points;
16) open area - a place specially equipped for catering, located on a land plot.

For the purposes of this chapter, inventory and title documents include any documents available to an individual entrepreneur for an object of a stationary trading network (catering organization) containing information on the purpose, design features and the layout of the premises of such an object, as well as information confirming the right to use this object (contract for the sale of non-residential premises, technical certificate for non-residential premises, plans, schemes, explications, lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in the open area and other documents).

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees, determined in accordance with the procedure established federal body executive power, authorized in the field of statistics, should not exceed 15 people for the tax period in all types of entrepreneurial activities carried out by an individual entrepreneur, in respect of which the patent taxation system is applied.

The patent taxation system does not apply to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out within the framework of a simple partnership agreement (agreement on joint activities) or contract trust management property.

The laws of the constituent entities of the Russian Federation establish the size of the potential annual income for an individual entrepreneur by types of entrepreneurial activity, in respect of which the patent taxation system is applied. Wherein maximum size the potential annual income for an individual entrepreneur may not exceed 1 million rubles, unless otherwise provided by paragraph 8 of this article.

Subjects of the Russian Federation have the right:

1) in order to establish the amount of potential annual income for an individual entrepreneur by types of activity, in respect of which the patent taxation system is applied, to differentiate the types of entrepreneurial activities specified in paragraph 2 of this article, if such differentiation is provided All-Russian classifier types of economic activities and (or) the All-Russian classifier of products by types of economic activities;
1.1) in order to establish the size of the potential annual income for an individual entrepreneur by type of activity, in respect of which the patent taxation system is applied, to differentiate the territory of a constituent entity of the Russian Federation by territories of validity of patents by municipal formations (groups municipalities), with the exception of patents for the implementation of types of entrepreneurial activity specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in the part concerning distribution and distribution retail trade) of paragraph 2 of this article;
2) establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Codes of activities in accordance with the All-Russian Classifier of Economic Activities and codes of services in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to consumer services are determined by the Government of the Russian Federation.

When establishing the stipulated by this subparagraph additional list types of entrepreneurial activity, the amount of potential annual income for an individual entrepreneur can be determined for groups (subgroups) and (or) certain types economic activities related to household services;

2.1) establish the following restrictions for the application of the patent taxation system:

by the total area of leased (leased) residential and non-residential premises, land plots owned by an individual entrepreneur by right of ownership - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;
on the total vehicles and ships water transport- by types of entrepreneurial activity specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;
by the total number of objects of a stationary and non-stationary trade network and objects of public catering and (or) their total area - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this article;

3) establish the size of the potential annual income for an individual entrepreneur:

per unit of the average number of employees;
per unit of vehicles, water transport vessels;
for 1 ton of carrying capacity of vehicles, for one passenger seat - by types of entrepreneurial activity specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;
per 1 square meter of the area of residential and non-residential premises, land plots leased (rented) - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;
for one object of a stationary (non-stationary) trading network, an object of public catering and (or) per 1 square meter of the area of an object of a stationary (non-stationary) trading network, an object of public catering - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this articles;
depending on the territory of the patent, taking into account the provisions of subparagraph 1.1 of this paragraph;

4) increase the maximum amount of potential annual income for an individual entrepreneur:

no more than three times - by types of entrepreneurial activity specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;
no more than five times - for all types of entrepreneurial activity in respect of which the patent taxation system is applied, carried out in the territory of a city with a population of more than one million people;
no more than ten times - for the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

The maximum amount of the potential annual income for an individual entrepreneur specified in paragraph 7 of this article is subject to indexation by the deflator coefficient established for the corresponding calendar year.

Application of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:

Individual entrepreneurs applying the patent taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

Other taxes individual entrepreneurs applying the patent taxation system, pay in accordance with the legislation on taxes and fees, and also fulfill the duties of tax agents provided for by this Code.

1. The patent taxation system is established by this Code, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation.

The patent taxation system is applied by individual entrepreneurs along with other taxation regimes stipulated by the legislation of the Russian Federation on taxes and fees.

2. The patent taxation system applies to the following types of entrepreneurial activity:

1) repair and sewing of garments, fur and leather products, hats and products from textile haberdashery, repair, sewing and knitting of knitwear;

2) repair, cleaning, painting and sewing shoes;

3) hairdressing and beauty services;

4) dry cleaning, dyeing and laundry services;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) repair and maintenance of household electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) the provision of road transport services for the carriage of passengers by road;

12) repair of housing and other buildings;

13) services for the production of assembly, electrical, plumbing and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;

15) services for training the population on courses and tutoring;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (renting) residential and non-residential premises, summer cottages, land plots belonging to an individual entrepreneur on the basis of ownership;

20) manufacturing of products of folk arts and crafts;

21) other services of a production nature (services for the processing of agricultural products and forest products, including grinding grain, peeling cereals, processing oilseeds, making and smoking sausages, processing potatoes, processing customer-owned washed wool into knitted yarn, dressing animal skins, combing wool, shearing of pets, repairing and making cooper dishes and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted footwear; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and production of spectacle optics; production and printing of business cards and invitation cards for family celebrations; binding, stitching, edging, cartoning work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;

26) services for cleaning living quarters and housekeeping;

27) services for interior decoration of residential premises and decoration services;

28) conducting classes in physical culture and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) services of paid toilets;

31) services of cooks for the preparation of dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) engaging in medical activities or pharmaceutical activities by a person holding a license for these types of activities;

39) implementation of private detective activity by a licensed person;

40) rental services;

41) excursion services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade, carried out through the objects of a stationary trade network with a trading floor area of not more than 50 square meters for each trade organization object;

46) retail trade, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

47) catering services provided through public catering facilities with an area of the visitor service hall of no more than 50 square meters for each public catering facility;

48) catering services provided through public catering facilities that do not have a visitor service hall;

49) provision of services for slaughter, transportation, distillation, cattle grazing;

50) production of leather and leather products;

51) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;

52) drying, processing and preserving of fruits and vegetables;

53) production of dairy products;

54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;

55) production of bakery and flour confectionery products;

56) commercial and sport fishing and fish farming;

57) forestry and other forestry activities;

58) translation and interpretation activities;

59) activities for the care of the elderly and disabled;

60) collection, processing and disposal of waste, as well as processing of secondary raw materials;

61) cutting, processing and finishing of stone for monuments;

62) provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;

63) repair of computers and communication equipment.

3. For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

1) retail trade - an entrepreneurial activity related to trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements. This type of entrepreneurial activity does not include the sale of excisable goods specified in, food and drinks, including alcoholic beverages, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other objects of public organization. food, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through tele-shops, telephone communication and computer networks), the transfer of medicines on preferential (free) prescriptions, as well as products of our own production (manufacture). The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade;

2) a stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, with separate premises equipped with special equipment intended for conducting retail trade and serving customers. This category of shopping facilities includes shops and pavilions;

3) a store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trade, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;

4) pavilion - a building that has a trading floor and is designed for one or more workplaces;

5) trading floor area - a part of a store, a pavilion occupied by equipment intended for displaying, displaying goods, conducting cash settlements and servicing customers, the area of checkout points and checkout booths, the area of workstations of service personnel, as well as the area of aisles for customers. The leased part of the trading floor area also belongs to the sales area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not performed, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;

6) the area of the visitor service hall - the area of specially equipped premises (open areas) of the public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;

7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used for the conclusion of retail sales contracts, as well as for the auction. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines;

8) kiosk - a building that does not have a trading floor and is designed for one workstation of the seller;

9) a tent - a collapsible structure, equipped with a counter, which does not have a trading floor;

10) non-stationary trade network - a trade network operating on the principles of distribution and distribution trade, as well as objects of trade organization that are not related to a stationary trade network;

11) distribution trade - retail trade carried out outside the stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine;

12) retail trade - retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts;

13) catering services - services for the manufacture of culinary products and (or) confectionery products, creating conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;

14) an object of a public catering organization that has a visitor service hall - a building (part of it) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;

15) a public catering facility that does not have a visitor service hall - a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, canteens, snack bars and other similar catering points;

16) open area - a place specially equipped for catering, located on a land plot.

4. For the purposes of this chapter, inventory and title documents include any documents available to an individual entrepreneur for an object of a stationary trading network (catering organization), containing information on the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use the data. object (contract of sale of non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement of non-residential premises or part (s) thereof, permission for the right to serve visitors in an open area and other documents).

5. When applying the patent taxation system, an individual entrepreneur has the right to attract hired workers, including under contracts of a civil law nature. At the same time, the average number of employees, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, should not exceed 15 people for the tax period in all types of entrepreneurial activities carried out by an individual entrepreneur.

6. The patent taxation system shall not apply to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust agreement.

7. The laws of the constituent entities of the Russian Federation establish the size of the potential annual income for an individual entrepreneur by types of entrepreneurial activity in respect of which the patent taxation system is applied. At the same time, the maximum amount of potential annual income for an individual entrepreneur may not exceed 1 million rubles, unless otherwise established by paragraph 8 of this article.

8. Subjects of the Russian Federation have the right:

1) in order to establish the amount of potential annual income for an individual entrepreneur by types of activity, in respect of which the patent taxation system is applied, to differentiate the types of entrepreneurial activities specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian classifier of types of economic activities and (or ) All-Russian classifier of products by type of economic activity;

1.1) in order to establish the amount of potential annual income for an individual entrepreneur by types of activity, in respect of which the patent taxation system is applied, to differentiate the territory of a constituent entity of the Russian Federation by territories of validity of patents by municipal formations (groups of municipal formations), with the exception of patents for the implementation of types entrepreneurial activity specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in the part concerning distribution and distribution retail trade) of paragraph 2 of this article;

2) establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities and codes of services in accordance with the All-Russian Classifier of Products by types of economic activities related to consumer services are determined by the Government of the Russian Federation;

3) establish the amount of potential annual income for an individual entrepreneur, depending on:

the number of vehicles, the carrying capacity of the vehicle, the number of seats in the vehicle;

the number of isolated objects (areas) in relation to the types of entrepreneurial activities specified in subparagraphs 19, 45 - 48 of paragraph 2 of this article;

the territory of validity of patents determined in accordance with subparagraph 1.1 of this paragraph;

4) increase the maximum amount of potential annual income for an individual entrepreneur:

no more than three times - by types of entrepreneurial activity specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;

no more than five times - for all types of entrepreneurial activities in respect of which the patent taxation system is applied, carried out in the territory of a city with a population of more than one million people;

no more than ten times - for the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

9. The maximum amount of the potential annual income for an individual entrepreneur specified in clause 7 of this article is subject to indexation by the deflator coefficient established for the corresponding calendar year.

10. Application of the patent system of taxation by individual entrepreneurs provides for their exemption from the obligation to pay:

1) income tax individuals(in terms of income received from the implementation of types of entrepreneurial activity, in respect of which the patent taxation system is applied);

2) tax on property of individuals (in terms of property used in the implementation of types of entrepreneurial activity in respect of which the patent taxation system is applied, with the exception of objects of taxation with property tax of individuals included in the list, determined in accordance with the specifics provided for paragraph two of clause 10 of Article 378.2 of this Code).

11. Individual entrepreneurs applying the patent taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including tax amounts payable upon completion of the customs procedure of a free customs zone in the territory of the Special economic zone in the Kaliningrad region;

12. Individual entrepreneurs who apply the patent taxation system pay other taxes in accordance with the legislation on taxes and fees, and also fulfill the duties of tax agents provided for by this Code.

Commentary on Art. 346.43 of the Tax Code of the Russian Federation

Chapter 26.5 "Patent taxation system" of the Tax Code of the Russian Federation was put into effect and applied from January 1, 2013.

Chapter 26.5 of the Tax Code of the Russian Federation replaced the previous one.

1. Introduction into action.

The patent system is enforced by the laws of the constituent entities of the Russian Federation. In order for the patent system to come into effect on January 1, 2013, the law on the introduction of the patent taxation system in the territory of a constituent entity of the Russian Federation must be published no later than December 1, 2012.

The laws of the constituent entities of the Russian Federation establish the size of the potential annual income for an individual entrepreneur by types of entrepreneurial activity, in respect of which the patent taxation system is applied. At the same time, the maximum amount of potential annual income for an individual entrepreneur cannot exceed 1 million rubles, unless otherwise provided by clause 8 of Art. 346.43 of the Tax Code of the Russian Federation (clause 7 of Article 346.43 of the Tax Code of the Russian Federation).

By order of the Ministry of Economic Development of Russia dated November 7, 2013 N 652 for the purposes of Ch. 26.5 of the Tax Code of the Russian Federation for 2014 set the deflator coefficient in the amount of 1.067. Taking into account the above, the amount of potential income should be established in relation to all types of entrepreneurial activity taxed under Ch. 26.5 of the Tax Code of the Russian Federation, within the minimum and maximum sizes, taking into account the indexation by the deflator coefficient. In 2014 minimum size the potential annual income for an individual entrepreneur is 106.7 thousand rubles. (100 thousand x 1.067), the maximum amount is 1067.0 thousand rubles, unless otherwise provided by clause 8 of Art. 346.43 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated April 7, 2014 No. GD-4-3 / [email protected]"On the procedure for applying the laws of the constituent entities of the Russian Federation on the patent taxation system").

The deflator coefficient required for the application of Ch. 26.5 "Patent taxation system" of the Tax Code of the Russian Federation, in 2015 was set in the amount equal to 1.147 (Order of the Ministry of Economic Development of Russia dated October 29, 2014 N 685 "On the establishment of deflator coefficients for 2015").

Note that from January 1, 2015, clause 7 of Art. 346.43 of the Tax Code of the Russian Federation provides for the right of the constituent entities of the Russian Federation by their laws to establish the amount of potential annual income for an individual entrepreneur by types of entrepreneurial activity in respect of which the patent taxation system is applied. At the same time, the maximum amount of potential annual income for an individual entrepreneur should not exceed 1 million rubles, unless otherwise provided by clause 8 of Art. 346.43 of the Tax Code of the Russian Federation. That is, the minimum amount of annual income potentially possible for an individual entrepreneur has been canceled. At the same time, clause 9 of Art. 346.43 of the Tax Code of the Russian Federation it is established that specified in clause 7 of Art. 346.43 of the Tax Code of the Russian Federation, the maximum amount of potential annual income for an individual entrepreneur is subject to indexation by the deflator coefficient established for the corresponding calendar year.

"On Amendments to Articles 346.43 and" (hereinafter - Law N 244-FZ).

Also, according to clause 8 of Art. 346.43 of the Tax Code of the Russian Federation (as amended by Law No. 244-FZ), constituent entities of the Russian Federation have the right to:

a) in order to establish the amount of potential annual income for an individual entrepreneur by type of activity, in respect of which the patent taxation system is applied, to differentiate the types of entrepreneurial activity specified in clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, if such differentiation is provided for by the All-Russian Classifier of Services to the Population or the All-Russian Classifier of Economic Activities;

b) in order to establish the size of the potentially possible to receive individual

by an entrepreneur of annual income by types of activity in respect of which the patent taxation system is applied, to differentiate the territory of a constituent entity of the Russian Federation by territories of validity of patents by municipal formations (groups of municipal formations), with the exception of patents for carrying out types of entrepreneurial activities specified in paragraphs. 10, 11, 32, 33 and 46 (in the part concerning distribution and distribution retail trade) clause 2 of Art. 346.43 of the Tax Code of the Russian Federation;

c) establish an additional list of types of entrepreneurial activities related to

to consumer services in accordance with the All-Russian Classifier of Services to the Population, not specified in clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, in respect of which the patent taxation system is applied;

d) establish the size of the potential to be received by an individual entrepreneur

annual income depending on:

the average number of employees;

the number of vehicles, the carrying capacity of the vehicle, the number

seats in the vehicle; the number of detached objects (areas) in relation to the types of business

activities specified in paragraphs. 19, 45 - 47 p. 2 of Art. 346.43 of the Tax Code of the Russian Federation; territory of validity of patents, determined in accordance with paragraphs. 1.1 paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation;

e) increase the maximum size of the potential to receive an individual

entrepreneur annual income:

no more than 3 times - for the types of entrepreneurial activities specified in paragraphs. 9, 10, 11, 32,

33, 38, 42, 43 p. 2 of Art. 346.43 of the Tax Code of the Russian Federation; no more than 5 times - for all types of entrepreneurial activities in respect of which the patent taxation system is applied, carried out in the territory of a city with a population of more than 1,000,000; no more than 10 times - for the types of entrepreneurial activities specified in paragraphs. 19, 45 - 47 p. 2

Art. 346.43 of the Tax Code of the Russian Federation.

Specified in clause 7 of Art. 346.43 of the Tax Code of the Russian Federation, the maximum amount of potential annual income for an individual entrepreneur is subject to indexation by the deflator coefficient established for the corresponding calendar year.

2. Commented on Art. 346.43 of the Tax Code of the Russian Federation in clause 2 determines the types of activities in respect of which it is introduced, which include:

repair and sewing of garments, fur and leather products, hats and textile products

haberdashery, repair, sewing and knitting of knitwear; repair, cleaning, painting and sewing shoes; hairdressing and beauty services; dry cleaning, dyeing and laundry services;

production and repair of metal haberdashery, keys, license plates, street signs; repair and maintenance of household electronic equipment, household machines and

household appliances, watches, repair and manufacture of metal products; furniture repair;

services of a photo studio, photo and film laboratories;

maintenance and repair of motor vehicles and motor vehicles, machines and

equipment; provision of road transport services for the carriage of goods by road; provision of road transport services for the carriage of passengers by road; repair of housing and other buildings;

services for the production of assembly, electrical, plumbing and welding works; services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing; services for training the population in courses and tutoring; services for the supervision and care of children and the sick;

services for the reception of glassware and secondary raw materials, with the exception of scrap metal; veterinary services;

leasing (renting) residential and non-residential premises, summer cottages, land plots belonging to

an individual entrepreneur on the basis of ownership; production of products of folk arts and crafts; other services of a production nature (services for the processing of agricultural products and forest gifts, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-owned washed wool into knitted yarn, dressing animal skins, combing wool, grooming pets, repairing and manufacturing cooperage dishes and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted footwear; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics; manufacturing and repair of wooden boats; repair of toys; repair of tourist equipment and equipment; services for plowing gardens and sawing firewood; services for the repair and production of spectacle optics; production and printing of business cards and invitations to family celebrations; binding, stitching, edging, cardboard works ; per a row of gas cartridges for siphons, replacement of batteries in electronic watches and other devices); production and restoration of carpets and rugs; repair of jewelry, bijouterie; embossing and engraving of jewelry;

monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD; cleaning services for living quarters and housekeeping;

interior decoration services for residential premises and decoration services; conducting physical culture and sports classes;

porters services at railway stations, bus stations, air terminals, airports,

sea and river ports; paid toilet services;

home cooking services; provision of services for the carriage of passengers by water transport; provision of services for the carriage of goods by water transport;

services related to the sale of agricultural products (storage, sorting, drying, washing,

packaging, packaging and transportation); services related to servicing agricultural production (mechanized,

agrochemical, reclamation, transport work); services in green economy and decorative floriculture; hunting and hunting;

engaging in medical or pharmaceutical activities by a person who has

a license for the specified types of activities; carrying out private detective activity by a licensed person; rental services; excursion services; ritual services; funeral services;

services of street patrols, security guards, watchmen and watchmen;

retail trade carried out through the objects of a stationary trade network with an area

a sales area of no more than 50 square meters for each trade organization object; retail trade carried out through objects of a stationary trade network that do not have

sales areas, as well as through objects of a non-stationary trading network; catering services provided through catering facilities with

the area of the service hall for visitors is not more than 50 square meters for each object of the catering organization.

Please note that in the application for a patent, drawn up according to the recommended form N 26.5-1, which was given in the Order of the Federal Tax Service of Russia dated December 14, 2012 N MMV-7-3 / [email protected]"On the approval of the forms of documents for the application of the patent taxation system", should have been indicated identification code type of entrepreneurial activity in accordance with the Classifier of types of entrepreneurial activity in respect of which the law of a constituent entity of the Russian Federation provides for the application of the patent taxation system (KVPDP), approved by the Order of the Federal Tax Service of Russia dated January 15, 2013 N ММВ-7-3 / [email protected](hereinafter - Order of the Federal Tax Service of Russia dated January 15, 2013 N ММВ-7-3 / [email protected]).

According to the Order of the Federal Tax Service of Russia dated January 15, 2013 N ММВ-7-3 / [email protected] The classifier is intended to identify the types of entrepreneurial activities in respect of which the law of a constituent entity of the Russian Federation provides for the application of the patent taxation system. The objects of classification are types of entrepreneurial activities in respect of which the law of a constituent entity of the Russian Federation provides for the application of the patent taxation system.

When coding:

a) the code of the type of entrepreneurial activity is assigned in accordance with the number of the subparagraph

clause 2 of Art. 346.43 of the Tax Code of the Russian Federation, which provides for the type of entrepreneurial activity in respect of which the patent taxation system is applied (codes 01, 02, 03 ... 47, 99). Code 99 is indicated if the type of entrepreneurial activity belongs to consumer services in accordance with OKUN and is not specified in clause 2 of Art. 346.43 of the Tax Code of the Russian Federation. The list of codes of business activities in accordance with the number of subparagraph of clause 2 of Art. 346.43 NK

RF is given in Sec. 5 descriptions of the Classifier;

b) the code of the subject of the Russian Federation is assigned in accordance with the Departmental Directory of the Federal Tax Service of Russia "Subjects of the Russian Federation" (SSRF), approved by the Order of the Ministry of Taxes and Tax Collection

Russia from 25.03.2002 N BG-3-13 / 149;

c) the serial number (code) of the type of activity is assigned in accordance with the order of following

types of entrepreneurial activity established by the law of a constituent entity of the Russian Federation by differentiating the type of activity, the code of which is indicated by the first 2 digits. The specified activities are numbered in order, starting from 01, 02, 03 ... 99.

Please note that the application for a patent has ceased to be valid (Order of the Federal Tax Service of Russia dated November 17, 2014 N ММВ-7-3 / [email protected]).

By order of the Federal Tax Service of Russia dated November 18, 2014 N ММВ-7-3 / [email protected] approved new form N 26.5-1 "Application for a patent".

3. In paragraph 3 of Art. 346.43 of the Tax Code of the Russian Federation discloses the concepts used for the purposes of application:

in pp. 1 p. 3 art. 346.43 of the Tax Code of the Russian Federation discloses the concept of retail trade. It means entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements.

This type of entrepreneurial activity does not include the implementation of:

a) excisable goods specified in;

b) food and drinks, including alcoholic ones, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities;

d) trucks and special vehicles, trailers, semi-trailers, dismantling trailers, buses

any types;

e) goods according to samples and catalogs outside the stationary trading network (including in the form of postage

shipments (parcel trade), as well as through teleshops, telephone communications and computer networks);

f) transfer of medicinal products on preferential (free) prescriptions;

g) as well as products of its own production (manufacture).

The sale through vending machines of goods and (or) public catering products manufactured in these vending machines refers for the purposes of this Chapter. 26.5 of the Tax Code of the Russian Federation to retail trade.

Under a retail sale and purchase agreement, a seller engaged in entrepreneurial activity in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity (clause 1 of article 492 of the Civil Code of the Russian Federation). Unless otherwise provided by law or the retail sales contract, including the terms of the forms or other standard forms to which the buyer joins (Article 428 of the Civil Code of the Russian Federation), the retail sales contract is considered concluded in the proper form from the moment the seller issues the buyer cash register or sales receipt or another document confirming payment for the goods (Article 493 of the Civil Code of the Russian Federation).

However, for individual entrepreneurs applying the patent taxation system, cl.

2.1 Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards", the right to carry out cash settlements and (or) settlements using payment cards is granted without the use of CCP, subject to the issuance, at the request of the buyer (client) of a document (sales receipt, receipt or other document) confirming the receipt of funds for the relevant product (work, service). The specified document issued at the time of payment for the goods (work, service) and must contain the following information:

Title of the document;

serial number of the document, date of issue; name for the organization (surname, name, patronymic - for an individual entrepreneur); an identification number taxpayer assigned to the organization (individual

entrepreneur) who issued (issued) the document; the name and number of paid purchased goods (work performed, rendered

cash payment amount in cash and / or using

payment card, in rubles; position, surname and initials of the person who issued the document, and his personal signature.

We also note that for retail trade for the purposes of applying Ch. 26.5 of the Tax Code of the Russian Federation does not include retail trade in excisable goods listed in paragraphs. 6 - 10 p. 1. Thus, the patent taxation system cannot be applied in retail sales, including:

a) passenger cars;

b) motorcycles with engine power exceeding 112.5 kW (150 hp);

c) motor gasoline;

d) diesel fuel;

e) engine oil for diesel and (or) carburetor (injection) engines; f) straight-run gasoline.

At the same time, the above rule does not apply to the retail sale of alcoholic beverages (vodka, alcoholic beverages, cognac, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, cider, Poiret, mead, beer, drinks produced on based on beer, other beverages with a volume fraction of ethyl alcohol of more than 0.5% (excluding food products in accordance with the list established by the Government of the Russian Federation)), since it is classified as excisable goods in accordance with paragraphs. 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation.

However, this does not mean that with regard to retail trade, everything listed in paragraphs. 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation with alcoholic beverages, the patent taxation system can be applied. In accordance with paragraph 1 of Art. 16 of the Federal Law of November 22, 1995 N 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" retail sale of alcoholic products (except for beer and beer drinks, cider , Poiret, Mead) is carried out only by organizations. At the same time, individual entrepreneurs have the right to carry out retail sale of beer and beer drinks, cider, poiret, mead. Since the patent taxation system can only be applied by individual entrepreneurs (), the patent taxation system can be applied to retail trade in beer and beer drinks, cider, Poiret, mead; in pp. 2 p. 3 art. 346.43 of the Tax Code of the Russian Federation discloses the concept of a stationary trading network that has trading floors. It is understood as a trading network located in buildings and structures (their parts) intended for trading, with separate premises equipped with special equipment intended for conducting retail trade and serving customers. This category of retail facilities includes shops and pavilions.

According to clause 6.3 of the National Standard of the Russian Federation “GOST R 51773-2009. Trade services. Classification of trade enterprises ", approved by the Order of Rostekhregulirovanie dated December 15, 2009 N 771-st, trade enterprises can be located in detached buildings, on the first floors of built-in and attached buildings, residential buildings or non-residential buildings, in the structure (composition) of shopping centers and shopping malls.

According to clauses 53 and 54 of GOST R 51303-2013 (" National standard Russian Federation.

Trade. Terms and definitions ", approved by the Order of Rosstandart dated August 28, 2013 N 582-st):

shopping center - aggregate trade enterprises and / or service providers selling a universal or specialized range of goods and a universal range of services located in a certain area in buildings or structures, planned, built and managed as a whole and providing car parking within the boundaries of their territory; shopping center - a set of trade enterprises that sell goods and provide

services located in a certain area and centralizing functions economic service trading activities.

At the same time, the functions of economic services mean engineering support (electric lighting, heat and water supply, sewerage, communication facilities), repair of buildings, structures and equipment, garbage collection, security of retail facilities, catering for employees, etc.

Thus, shopping malls shopping centers are a set of trade enterprises located on the same territory as property complexes that sell a universal range of goods and provide a wide range of services.

Therefore, in relation to the patent taxation system, shopping malls and shopping centers (in the terminology State standard) themselves are not objects of a stationary trading network. In addition, they are not included in the list of objects of a stationary trading network that have trading floors, and objects of a stationary trading network that do not have trading floors, retail trade in which individual entrepreneurs can be transferred to the patent taxation system (Letter of the Federal Tax Service of Russia dated May 27, 2014 . N GD-4-3 / [email protected]"On the direction of clarifications of the Ministry of Finance of Russia").

According to paragraphs. 2 p. 3 art. 346.43 of the Tax Code of the Russian Federation, the list of objects of the stationary trade network is of a closed nature.

In this regard, entrepreneurial activity in the field of retail trade, carried out through retail outlets that are not included in this list (shopping centers, shopping malls, non-residential premises rented for trade in administrative, industrial and educational buildings, etc.) , should be taxed under other taxation regimes (Letter of the Federal Tax Service of Russia dated August 29, 2012 N ED-4-3 / [email protected]"About the direction of the Letter

Ministry of Finance of Russia dated August 14, 2012 N 03-11-09 / 64 "); in accordance with paragraphs. 3 p. 3 art. 346.43 of the Tax Code of the Russian Federation store - specially equipped

a building (part of it) intended for the sale of goods and the provision of services to buyers and provided with trade, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale; in accordance with paragraphs. 4 p. 3 art. 346.43 of the Tax Code of the Russian Federation, a pavilion is a building with a trade

hall and designed for one or more workplaces; in accordance with paragraphs. 5 p. 3 art. 346.43 of the Tax Code of the Russian Federation, the area of the trading floor is part of the store,

a pavilion occupied by equipment designed for displaying, displaying goods, conducting cash settlements and servicing customers, the area of checkout points and checkout booths, the area of work places for service personnel, as well as the area of aisles for customers. The leased part of the trading floor area also belongs to the sales area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not performed, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents; in accordance with paragraphs. 6 p. 3 art. 346.43 of the Tax Code of the Russian Federation, the area of the visitor service hall is the area of specially equipped premises (open areas) of the public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents ; in accordance with paragraphs. 7 p. 3 art. 346.43 of the Tax Code of the Russian Federation, a stationary trading network that does not have trading floors is a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (parts thereof) used for concluding retail sales contracts, as well as for holding tenders. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines; in accordance with paragraphs. 8 p. 3 art. 346.43 of the Tax Code of the Russian Federation, a kiosk is a building that does not have

sales area and is designed for one workstation of the seller; in accordance with paragraphs. 9 p. 3 art. 346.43 of the Tax Code of the Russian Federation tent - collapsible structure,

equipped with a counter without a sales area; in accordance with paragraphs. 10 p. 3 art. 346.43 of the Tax Code of the Russian Federation, a non-stationary trading network -

a retail network operating on the principles of distribution and distribution trade, as well as trade organization facilities that are not classified as a stationary trade network; in accordance with paragraphs. 11 p. 3 art. 346.43 of the Tax Code of the Russian Federation, distribution trade - retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine; in accordance with paragraphs. 12 p. 3 art. 346.43 of the Tax Code of the Russian Federation free trade - retail

trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts; in accordance with paragraphs. 13 p. 3 art. 346.43 of the Tax Code of the Russian Federation public catering services - services for the manufacture of culinary products and (or) confectionery products, creating conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Catering services do not include services for the production and sale of excisable goods specified in paragraphs. 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation.

Based on pp. 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation is recognized as excisable goods, including alcoholic beverages(vodka, alcoholic beverages, cognacs, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, beer, beer-based drinks, other drinks with a volume fraction of ethyl alcohol of more than 0.5% (for excluding food products in accordance with the list established by the Government of the Russian Federation)).

Thus, if an individual entrepreneur independently produces the specified in paragraphs. 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation, excisable goods and sells them through a public catering facility, then in order to apply Ch. 26.5 of the Tax Code of the Russian Federation, such activities cannot be classified as public catering services and are not subject to taxation within the framework of the patent taxation system.

If through the object of the public catering organization, excisable goods purchased for subsequent sale, listed in clauses 3 p. 1 of Art. 181 of the Tax Code of the Russian Federation, both in the packaging and packaging of the manufacturer, and without such packaging, then such entrepreneurial activity refers to public catering services and, accordingly, is subject to taxation under the aforementioned special tax regime (Letter of the Ministry of Finance of Russia dated November 1, 2012 No.

03-11-10 / 49); in accordance with paragraphs. 14 p. 3 art. 346.43 of the Tax Code of the Russian Federation, the object of the organization of public

catering that has a visitor service hall - a building (part of it) or a structure intended for the provision of catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure; in accordance with paragraphs. 15 p. 3 of Art. 346.43 of the Tax Code of the Russian Federation, a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, canteens, snack bars and other similar catering points; in accordance with paragraphs. 16 p. 3 art. 346.43 of the Tax Code of the Russian Federation open area - specially

a place equipped for public catering, located on the land plot.

When defining concepts, you must also pay attention to:

Federal Law of December 28, 2009 N 381-FZ "On the Basics of State Regulation of Trade Activities in the Russian Federation";

GOST R 51303-2013 “Trade. Terms and Definitions";

Information message of the Ministry of Finance of Russia "On changes in special tax regimes";

GOST R 51303-99 “Trade. Terms and Definitions";

Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 2013 “Review of the practice of arbitration courts cases related to the application of the provisions of Chapter 26.3 of the Tax Code of the Russian Federation ”.

4. In paragraph 4 of Art. 346.43 of the Tax Code of the Russian Federation indicates documents and information confirming the right to use the patent taxation system - these are any documents available to an individual entrepreneur for an object of a stationary trading network (catering organization) containing information on the purpose, design features and layout of the premises of such an object, and also information confirming the right to use this object.

5. Clause 5 of the commented art. 346.43 of the Tax Code of the Russian Federation indicates that when applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, should not exceed 15 people for the tax period in all types of entrepreneurial activities carried out by an individual entrepreneur.

The procedure for determining the average number of employees is carried out in accordance with the Instructions for filling out forms of federal statistical observation N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, P-3 “Information O financial condition organization ", N P-4" Information on the number and wages employees ", N P-5 (m)" Basic information about the activities of the organization ", approved by the Order of Rosstat dated October 28, 2013 N 428 (hereinafter referred to as the Directions) and entered into force on January 1, 2014.

According to paragraph 77 of the Instructions, the average number of employees of the organization includes:

the average number of employees; the average number of external part-timers;

the average number of employees who performed work under civil law contracts

character.

Note that, according to clause 81.1 of the Guidelines, the average number of employees does not include employees who were on maternity leave, leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as parental leave. In this regard, individual entrepreneurs who attract hired workers, in their application for a patent indicate the average number of employees, excluding employees on parental leave up to 1.5 years old (Letter of the Ministry of Finance of Russia dated February 17, 2014 N 03-11 -12/6270).

If a patent received by an individual entrepreneur indicates a certain number of indicators, for example, the average number of employees, and at the same time this indicator increased during the tax period, then for the purposes of applying the patent taxation system in relation to new indicators, an individual entrepreneur has the right to obtain new patent or apply a different tax regime to them. At the same time, in the event of a decrease in indicators, tax recalculation within the framework of the patent taxation system is not provided.

An individual entrepreneur who has received a patent, which indicates a certain number of indicators (for example, the average number of employees), cannot independently recalculate the value of the obtained patent due to an increase in the number of such indicators, in particular, with an increase in the number of employees (Letter of the Ministry of Finance of Russia dated 29 April 2013 N 03-11-11 / 14921).

Example. An individual entrepreneur from July 1, 2014 plans to start applying the patent taxation system in relation to the stipulated in paragraphs. 3 p. 2 art. 346.43 of the Tax Code of Russia for the type of entrepreneurial activity - hairdressing and beauty services.

The entrepreneur filed an application for a patent in tax authority at the place of residence no later than 10 days before the start of the application of the PSN, in which he indicated that the number of his employees was 4 people.

However, as of October 1, 2014, the number of employees of an individual entrepreneur increased to 10 people.

In this regard, an individual entrepreneur must either obtain another patent for hairdressing and cosmetic services employing 6 people (10 people - 4 people), or must apply other taxation regimes in relation to this activity in the manner prescribed Tax Code RF.

6. Restrictions on the use of the patent taxation system are established in paragraph 6 of Art. 346.43 of the Tax Code of the Russian Federation. Thus, the patent taxation system is applied in relation to types of entrepreneurial activity in the framework of:

a) a simple partnership agreement (joint activity agreement)

b) or a property trust agreement.

7. The minimum and maximum amounts of the potential annual income for an individual entrepreneur are subject to indexation by the deflator coefficient established for the corresponding calendar year.

8. In accordance with paragraph 10 of Art. 346.43 of the Tax Code of the Russian Federation, the application of the patent system as a special taxation regime for individual entrepreneurs provides for their exemption from the obligation to pay two taxes:

personal income tax (in terms of income received from the implementation of types of entrepreneurial activity, in respect of which the patent taxation system is applied); property tax of individuals (in terms of property used in the implementation of types of entrepreneurial activity, in respect of which the patent taxation system is applied). Note that from January 1, 2015, pp. 2 p. 10 art. 346.43 of the Tax Code of the Russian Federation (as amended by Federal Law of November 29, 2014 N 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation") provides that the use of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay including the tax on property of individuals (in terms of property used in the implementation of types of entrepreneurial activity in respect of which the patent taxation system is applied, with the exception of objects of taxation with the property tax of individuals included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, taking into account the specifics provided for in paragraph 2 of clause 10 of Article 378.2 of the Tax Code of the Russian Federation).

In addition, individual entrepreneurs applying the patent taxation system are not recognized as value added taxpayers, with the exception of value added tax:

1) when carrying out types of entrepreneurial activity in respect of which the patent taxation system is not applied;

2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

Other taxes are paid by individual entrepreneurs who apply the patent taxation system in accordance with the legislation on taxes and fees, and also act as tax agents.

We also draw attention to the fact that according to individual entrepreneurs applying the patent taxation system, in relation to types of entrepreneurial activity using the corresponding objects of movable or real estate are exempted from payment of a fee for this entrepreneurial activity in respect of which the regulatory legal act municipality (city laws federal significance Moscow, St. Petersburg and Sevastopol) this fee is set.

The patent taxation system is applied by individual entrepreneurs along with other taxation regimes stipulated by the legislation of the Russian Federation on taxes and fees.

2. The patent taxation system applies to the following types of entrepreneurial activity:

1) repair and sewing of garments, fur and leather products, hats and products from textile haberdashery, repair, sewing and knitting of knitwear;

2) repair, cleaning, painting and sewing shoes;

3) hairdressing and beauty services;

4) dry cleaning, dyeing and laundry services;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) repair and maintenance of household electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) the provision of road transport services for the carriage of passengers by road;

12) repair of housing and other buildings;

13) services for the production of assembly, electrical, plumbing and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;

15) services for training the population on courses and tutoring;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (renting) residential and non-residential premises, summer cottages, land plots belonging to an individual entrepreneur on the basis of ownership;

20) manufacturing of products of folk arts and crafts;

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;

26) services for cleaning living quarters and housekeeping;

27) services for interior decoration of residential premises and decoration services;

28) conducting classes in physical culture and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) services of paid toilets;

31) services of cooks for the preparation of dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) engaging in medical activities or pharmaceutical activities by a person holding a license for these types of activities;

39) implementation of private detective activity by a licensed person;

40) rental services;

41) excursion services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade, carried out through the objects of a stationary trade network with a trading floor area of not more than 50 square meters for each trade organization object;

46) retail trade, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

47) catering services provided through public catering facilities with an area of the visitor service hall of no more than 50 square meters for each public catering facility;

48) catering services provided through public catering facilities that do not have a visitor service hall;

(Clause 48 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

49) provision of services for slaughter, transportation, distillation, cattle grazing;

(Clause 49 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

50) production of leather and leather products;

(Clause 50 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

51) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;

(Clause 51 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

52) drying, processing and preserving of fruits and vegetables;

(Clause 52 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

53) production of dairy products;

(Clause 53 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;

(Clause 54 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

55) production of bakery and flour confectionery products;

(Clause 55 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

56) commercial and sport fishing and fish farming;

(Clause 56 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

57) forestry and other forestry activities;

(Clause 57 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

58) translation and interpretation activities;

(Clause 58 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

59) activities for the care of the elderly and disabled;

(Clause 59 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

60) collection, processing and disposal of waste, as well as processing of secondary raw materials;

(Clause 60 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

61) cutting, processing and finishing of stone for monuments;

(Clause 61 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

62) provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;

(Clause 62 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

63) repair of computers and communication equipment.

(Clause 63 was introduced by the Federal Law of 13.07.2015 N 232-FZ)

3. For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

4) pavilion - a building that has a trading floor and is designed for one or more workplaces;

7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (parts thereof) used for concluding retail sales contracts, as well as for holding tenders. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines;

8) kiosk - a building that does not have a sales area and is designed for one seller's workplace;

9) a tent - a collapsible structure, equipped with a counter, which does not have a trading floor;

14) an object of a public catering organization that has a visitor service hall - a building (its part) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;

15) an object of a public catering organization that does not have a visitor service hall - an object of a public catering organization that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, canteens, snack bars and other similar catering points;

16) open area - a place specially equipped for catering, located on a land plot.

(as amended by Federal Law of 21.07.2014 N 244-FZ)

8. Subjects of the Russian Federation have the right:

(Clause 1 as amended by Federal Law of 03.07.2016 N 248-FZ)

(Clause 1.1 was introduced by the Federal Law of 21.07.2014 N 244-FZ)

(Clause 2 as amended by Federal Law of 03.07.2016 N 248-FZ)

3) establish the amount of potential annual income for an individual entrepreneur, depending on:

the average number of employees;

the number of vehicles, the carrying capacity of the vehicle, the number of seats in the vehicle;

the number of isolated objects (areas) in relation to the types of entrepreneurial activities specified in subparagraphs 19, 45 - 48 of paragraph 2 of this article;

(as amended by Federal Law of 03.07.2016 N 243-FZ)

the territory of validity of patents determined in accordance with subparagraph 1.1 of this paragraph;

(Clause 3 as amended by Federal Law of 21.07.2014 N 244-FZ)

4) increase the maximum amount of potential annual income for an individual entrepreneur:

no more than three times - by types of entrepreneurial activity specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;

no more than five times - for all types of entrepreneurial activity in respect of which the patent taxation system is applied, carried out in the territory of a city with a population of more than one million people;

no more than ten times - for the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

(Clause 9 as amended by Federal Law of 21.07.2014 N 244-FZ)

10. Application of the patent system of taxation by individual entrepreneurs provides for their exemption from the obligation to pay:

1) tax on income of individuals (in terms of income received from the implementation of types of entrepreneurial activity, in respect of which the patent taxation system is applied);

2) tax on property of individuals (in terms of property used in the implementation of types of entrepreneurial activity in respect of which the patent taxation system is applied, with the exception of objects of taxation with property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Of the Code, taking into account the specifics provided for by the second paragraph of clause 10 of Article 378.2 of this Code).

(as amended by Federal Law of 29.11.2014 N 382-FZ)

11. Individual entrepreneurs applying the patent taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

1) when carrying out types of entrepreneurial activity in respect of which the patent taxation system is not applied;

2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the tax amounts payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region;

(as amended by Federal law from 30.03.2016 N 72-FZ)

3) when carrying out transactions taxed in accordance with Articles 161 and 174.1 of this Code.

(as amended by Federal Law of 27.11.2017 N 335-FZ)

The patent taxation system is established by this Code, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation.

The patent taxation system is applied by individual entrepreneurs along with other taxation regimes stipulated by the legislation of the Russian Federation on taxes and fees.

The patent taxation system applies to the following types of entrepreneurial activities:

1) repair and sewing of garments, fur and leather products, hats and products from textile haberdashery, repair, sewing and knitting of knitwear;
2) repair, cleaning, painting and sewing shoes;
3) hairdressing and beauty services;
4) dry cleaning, dyeing and laundry services;
5) production and repair of metal haberdashery, keys, license plates, street signs;
6) repair and maintenance of household electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;
7) furniture repair;
8) services of a photo studio, photo and film laboratories;
9) maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
10) provision of road transport services for the carriage of goods by road;
11) the provision of road transport services for the carriage of passengers by road;
12) repair of housing and other buildings;
13) services for the production of assembly, electrical, plumbing and welding works;
14) services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
15) services for training the population on courses and tutoring;
16) services for the supervision and care of children and the sick;
17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;
18) veterinary services;
19) leasing (renting) residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur;
20) manufacturing of products of folk arts and crafts;
21) other services of a production nature (services for the processing of agricultural products and forest products, including grinding grain, peeling cereals, processing oilseeds, making and smoking sausages, processing potatoes, processing customer-owned washed wool into knitted yarn, dressing animal skins, combing wool, shearing of pets, repairing and making cooper dishes and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted footwear; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and production of spectacle optics; production and printing of business cards and invitation cards for family celebrations; binding, stitching, edging, cartoning work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
22) production and restoration of carpets and rugs;
23) repair of jewelry, bijouterie;
24) chasing and engraving of jewelry;
25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
26) services for cleaning living quarters and housekeeping;
27) services for interior decoration of residential premises and decoration services;
28) conducting classes in physical culture and sports;
29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
30) services of paid toilets;
31) services of cooks for the preparation of dishes at home;
32) provision of services for the carriage of passengers by water transport;
33) provision of services for the carriage of goods by water transport;
34) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
36) services in green economy and decorative floriculture;
37) hunting management and hunting;
38) 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- Federal Law "On the Circulation of Medicines";
39) implementation of private detective activity by a licensed person;
40) rental services;
41) excursion services;
42) ritual services;
43) funeral services;
44) services of street patrols, security guards, watchmen and watchmen;
45) retail trade, carried out through the objects of a stationary trade network with a trading floor area of not more than 50 square meters for each trade organization object;
46) retail trade, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
47) catering services provided through public catering facilities with an area of the visitor service hall of no more than 50 square meters for each public catering facility;
48) catering services provided through public catering facilities that do not have a visitor service hall;
49) provision of services for slaughter, transportation, distillation, cattle grazing;
50) production of leather and leather products;
51) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
52) drying, processing and preserving of fruits and vegetables;
53) production of dairy products;
54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;
55) production of bakery and flour confectionery products;
56) commercial and sport fishing and fish farming;
57) forestry and other forestry activities;
58) translation and interpretation activities;
59) activities for the care of the elderly and disabled;
60) collection, processing and disposal of waste, as well as processing of secondary raw materials;
61) cutting, processing and finishing of stone for monuments;
62) provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
63) repair of computers and communication equipment.

For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

1) retail trade - entrepreneurial activity related to trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements. This type of entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of this Code, food and drinks, including alcoholic ones, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, dismantling trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of mail (parcel trade), as well as through teleshops, telephone communications and computer networks), the transfer of drugs on preferential (free) prescriptions, as well as products of our own production (manufacture). 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", footwear and clothing items, clothing accessories and others natural fur products subject to mandatory labeling by means of identification, including control (identification) marks according to the list of codes of the All-Russian Classifier of Products by type of economic activity and (or) according to the list of product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, determined by the Government Of the Russian Federation, for the purposes of this chapter does not apply to retail trade. The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade;
2) a stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, with separate premises equipped with special equipment intended for conducting retail trade and serving customers. This category of shopping facilities includes shops and pavilions;
3) a store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trade, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
4) pavilion - a building that has a trading floor and is designed for one or more workplaces;
5) trading floor area - a part of a store, a pavilion occupied by equipment intended for displaying, displaying goods, conducting cash settlements and servicing customers, the area of checkout points and checkout booths, the area of workstations of service personnel, as well as the area of aisles for customers. The leased part of the trading floor area also belongs to the sales area. The area of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not performed, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
6) the area of the visitor service hall - the area of specially equipped premises (open areas) of the public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;
7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (parts thereof) used for concluding retail sales contracts, as well as for holding tenders. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines;
8) kiosk - a building that does not have a sales area and is designed for one seller's workplace;
9) a tent - a collapsible structure, equipped with a counter, which does not have a trading floor;
10) non-stationary trade network - a trade network operating on the principles of distribution and distribution trade, as well as objects of trade organization that are not related to a stationary trade network;
11) distribution trade - retail trade carried out outside the stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a car shop, a car shop, a tonar, a caravan, a mobile vending machine;
12) retail trade - retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, from a tray, from baskets and hand carts;
13) catering services - services for the manufacture of culinary products and (or) confectionery products, creating conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;
14) an object of a public catering organization that has a visitor service hall - a building (its part) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;
15) an object of a public catering organization that does not have a visitor service hall - an object of a public catering organization that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, canteens, snack bars and other similar catering points;
16) open area - a place specially equipped for catering, located on a land plot.

For the purposes of this chapter, inventory and title documents include any documents available to an individual entrepreneur for an object of a stationary trade network (catering organization) containing information on the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object ( sale and purchase agreement for non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).

When applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, should not exceed 15 people for the tax period in all types of entrepreneurial activities carried out by an individual entrepreneur, in respect of which the patent taxation system is applied.

The patent taxation system shall not apply to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust agreement.

The laws of the constituent entities of the Russian Federation establish the size of the potential annual income for an individual entrepreneur by types of entrepreneurial activity, in respect of which the patent taxation system is applied. At the same time, the maximum amount of potential annual income for an individual entrepreneur may not exceed 1 million rubles, unless otherwise established by paragraph 8 of this article.

Subjects of the Russian Federation have the right:

1) in order to establish the amount of potential annual income for an individual entrepreneur by types of activity, in respect of which the patent taxation system is applied, to differentiate the types of entrepreneurial activities specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian classifier of types of economic activities and (or ) All-Russian classifier of products by type of economic activity;
1.1) in order to establish the amount of potential annual income for an individual entrepreneur by types of activity, in respect of which the patent taxation system is applied, to differentiate the territory of a constituent entity of the Russian Federation by territories of validity of patents by municipal formations (groups of municipal formations), with the exception of patents for the implementation of types entrepreneurial activity specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in the part concerning distribution and distribution retail trade) of paragraph 2 of this article;
2) establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Codes of activities in accordance with the All-Russian Classifier of Economic Activities and codes of services in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to consumer services are determined by the Government of the Russian Federation.

When establishing the additional list of types of entrepreneurial activity provided for by this subparagraph, the amount of potential annual income for an individual entrepreneur may be determined for groups (subgroups) and (or) certain types of economic activities related to household services;

2.1) establish the following restrictions for the application of the patent taxation system:

by the total area of leased (leased) residential and non-residential premises, land plots owned by an individual entrepreneur by right of ownership - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;
by the total number of vehicles and water transport vessels - by the types of entrepreneurial activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;
by the total number of objects of a stationary and non-stationary trade network and objects of public catering and (or) their total area - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this article;

3) establish the size of the potential annual income for an individual entrepreneur:

per unit of the average number of employees;
per unit of vehicles, water transport vessels;
for 1 ton of carrying capacity of vehicles, for one passenger seat - by types of entrepreneurial activity specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;
per 1 square meter of the area of residential and non-residential premises, land plots leased (rented) - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;
for one object of a stationary (non-stationary) trading network, an object of public catering and (or) per 1 square meter of the area of an object of a stationary (non-stationary) trading network, an object of public catering - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this articles;
depending on the territory of the patent, taking into account the provisions of subparagraph 1.1 of this paragraph;

4) increase the maximum amount of potential annual income for an individual entrepreneur:

no more than three times - by types of entrepreneurial activity specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;
no more than five times - for all types of entrepreneurial activity in respect of which the patent taxation system is applied, carried out in the territory of a city with a population of more than one million people;
no more than ten times - for the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

Application of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:

Individual entrepreneurs applying the patent taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

Individual entrepreneurs who apply the patent taxation system pay other taxes in accordance with the legislation on taxes and fees, and also fulfill the duties of tax agents provided for by this Code.

The patent taxation system is applied by individual entrepreneurs along with other taxation regimes stipulated by the legislation of the Russian Federation on taxes and fees.

2. The patent taxation system applies to the following types of entrepreneurial activity:

1) repair and sewing of garments, fur and leather products, hats and products from textile haberdashery, repair, sewing and knitting of knitwear;

2) repair, cleaning, painting and sewing shoes;

3) hairdressing and beauty services;

4) dry cleaning, dyeing and laundry services;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) repair and maintenance of household electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) the provision of road transport services for the carriage of passengers by road;

12) repair of housing and other buildings;

13) services for the production of assembly, electrical, plumbing and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;

15) services for training the population on courses and tutoring;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (renting) residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur;

20) manufacturing of products of folk arts and crafts;

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;

26) services for cleaning living quarters and housekeeping;

27) services for interior decoration of residential premises and decoration services;

28) conducting classes in physical culture and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) services of paid toilets;

31) services of cooks for the preparation of dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) 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- Federal Law "On the Circulation of Medicines";

39) implementation of private detective activity by a licensed person;

40) rental services;

41) excursion services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade, carried out through the objects of a stationary trade network with a trading floor area of not more than 50 square meters for each trade organization object;

46) retail trade, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

47) catering services provided through public catering facilities with an area of the visitor service hall of no more than 50 square meters for each public catering facility;

48) catering services provided through public catering facilities that do not have a visitor service hall;

49) provision of services for slaughter, transportation, distillation, cattle grazing;

50) production of leather and leather products;

51) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;

52) drying, processing and preserving of fruits and vegetables;

53) production of dairy products;

54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;

55) production of bakery and flour confectionery products;

56) commercial and sport fishing and fish farming;

57) forestry and other forestry activities;

58) translation and interpretation activities;

59) activities for the care of the elderly and disabled;

60) collection, processing and disposal of waste, as well as processing of secondary raw materials;

61) cutting, processing and finishing of stone for monuments;

62) provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;

63) repair of computers and communication equipment.

3. For the purposes of subparagraphs 45 - 48 of paragraph 2 of this article, the following concepts are used:

1) retail trade - entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements. This type of entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of this Code, food and drinks, including alcoholic ones, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, dismantling trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of mail (parcel trade), as well as through teleshops, telephone communications and computer networks), the transfer of drugs on preferential (free) prescriptions, as well as products of our own production (manufacture). Sale of medicinal products subject to mandatory labeling by means of identification, including control (identification) marks in accordance with the Federal Law of April 12, 2010 N 61-FZ "On the Circulation of Medicines", footwear and clothing items, clothing accessories and others natural fur products subject to mandatory labeling by means of identification, including control (identification) marks according to the list of codes of the All-Russian Classifier of Products by type of economic activity and (or) according to the list of product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, determined by the Government Of the Russian Federation, for the purposes of this chapter does not apply to retail trade. The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this chapter, refers to retail trade;

4) pavilion - a building that has a trading floor and is designed for one or more workplaces;

7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (parts thereof) used for concluding retail sales contracts, as well as for holding tenders. This category of shopping facilities includes retail markets, fairs, kiosks, stalls, vending machines;

8) kiosk - a building that does not have a sales area and is designed for one seller's workplace;

9) a tent - a collapsible structure, equipped with a counter, which does not have a trading floor;

16) open area - a place specially equipped for catering, located on a land plot.

8. Subjects of the Russian Federation have the right:

2) establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Codes of activities in accordance with the All-Russian Classifier of Economic Activities and codes of services in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to consumer services are determined by the Government of the Russian Federation.

2.1) establish the following restrictions for the application of the patent taxation system:

by the total area of leased (leased) residential and non-residential premises, land plots owned by an individual entrepreneur by right of ownership - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;

by the total number of vehicles and water transport vessels - by the types of entrepreneurial activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;

by the total number of objects of a stationary and non-stationary trade network and objects of public catering and (or) their total area - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this article;

3) establish the size of the potential annual income for an individual entrepreneur:

per unit of the average number of employees;

per unit of vehicles, water transport vessels;

for 1 ton of carrying capacity of vehicles, for one passenger seat - by types of entrepreneurial activity specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of this article;

per 1 square meter of the area of residential and non-residential premises, land plots leased (rented) - by the type of entrepreneurial activity specified in subparagraph 19 of paragraph 2 of this article;

for one object of a stationary (non-stationary) trading network, an object of public catering and (or) per 1 square meter of the area of an object of a stationary (non-stationary) trading network, an object of public catering - by types of entrepreneurial activity specified in subparagraphs 45 - 48 of paragraph 2 of this articles;

depending on the territory of the patent, taking into account the provisions of subparagraph 1.1 of this paragraph;