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Transition to STS - conditions, requirements and features

STS is represented by a popular and interesting tax regime that can be used by firms or individual entrepreneurs. Its distinctive feature is the need to pay only one type of tax, which is replaced by VAT, personal income tax and other types of fees. Therefore, many entrepreneurs want to use this tax system. But for this you need to first study the conditions for the transition to the simplified tax system in order to assess the possibility of using the mode.

Features of the mode

STS is a popular system both among individual entrepreneurs and among owners of large companies. The nuances of using this mode include:

  • one tax replaces several types of fees;
  • the entrepreneur independently chooses whether he will calculate income tax or net profit;
  • the calculation procedure is considered simple, therefore it is often performed by a direct businessman;
  • you need to submit to the Federal Tax Service only one declaration per year, which greatly simplifies the accounting procedure at the enterprise.

But it is important to pre-evaluate all the conditions for the transition to the simplified tax system to ensure that the company or individual entrepreneur is ideally suited to the existing requirements. If even one condition is not satisfied, then you will have to choose a different taxation regime.

transition to the standard conditions

System benefits

The procedure and conditions for the transition to the simplified tax system are of interest to many entrepreneurs, since the use of this mode has many indisputable advantages. These include:

  • accounting at the enterprise is simplified, since it is enough only to annually submit one declaration to the department of the Federal Tax Service;
  • ease of tax accounting;
  • Entrepreneurs themselves choose the best option for the simplified tax system, so they can pay 6% of all income or 15% of correctly calculated net profit;
  • It is not necessary to calculate and pay personal income tax, VAT and income tax;
  • the tax period is one year;
  • tax base may decrease due to paid insurance premiums;
  • it is allowed to reduce the tax base on the cost of fixed assets or on their commissioning and at the time of adoption.

It is due to the above advantages that many businessmen try to conduct a business in such a way that it fits the conditions of the transition to the simplified tax system.

procedure and conditions for switching to usn

System flaws

But USN has some drawbacks that all entrepreneurs should remember. These include:

  • it is not allowed to apply the regime to some firms represented by banks, investment funds, insurance companies or some other similar large enterprises;
  • there is no opportunity to open a branch or official representation, therefore if the company plans to expand its activities, then it will have to choose a different taxation regime;
  • if a regime is chosen in which 15% of net profit is paid, then certain difficulties arise during the calculation of this indicator, since not all expenses can be used to reduce the income received;
  • many counterparties operating under the OSNA and paying VAT refuse to cooperate due to the inability to return VAT;
  • it is impossible to reduce the tax base in the current period if the company had a loss in the last quarter;
  • even if as a result of the company’s activity a loss was received, anyway the entrepreneur or company will have to transfer to the state budget the minimum tax, which is established at the legislative level;
  • at any time, the organization may lose its right to use this regime if the conditions for the transition from OSS to USN are violated;
  • quarterly you have to pay advance payments, which often leads to the crediting of erroneous amounts;
  • if the company is liquidated, then in any case it will be necessary to prepare financial statements.

The main restrictions associated with the choice of this regime relate to the size of revenue, the cost of fixed assets and the number of employees in the company.

how to make the transition to usn

Who can’t use the mode?

Before studying the conditions for the transition to the simplified tax system, individual entrepreneurs and companies must decide who will not be able to use this mode in any way. This includes firms listed in Art. 346.12 Tax Code. The following companies are among them:

  • insurance companies;
  • pawnshops;
  • banks;
  • non-state pension funds;
  • securities market participants;
  • foreign enterprises;
  • businessmen applying during the work of the unified agricultural tax.

Therefore, it should initially be determined whether a company or individual entrepreneur can choose this tax regime in his area of ​​activity.

Conditions for the transition to the simplified tax system

To use this system for calculating taxes, you must consider all the requirements for a business. The conditions for the transition to the simplified tax system are represented by the following parameters:

  • income for a year of work may not exceed 150 million rubles;
  • the company should not be officially employed by more than 100 people within one year, and not only full-time employees, but also people working on the basis of a GPC or fixed-term contracts are taken into account;
  • the value of fixed assets according to accounting documents should not exceed 150 million rubles;
  • the company does not have branches;
  • the share of other firms in the authorized capital of an enterprise should not exceed 25%.

To switch to the simplified mode, it is required that absolutely all of the above conditions are satisfied. This applies to both firms and individual entrepreneurs.

Transition conditions from basic to basic

The nuances of the transition

If an entrepreneur is convinced that he can take advantage of the simplified regime during his activity, then you should figure out how to correctly switch to the simplified tax system. For this, the features are taken into account:

  • the procedure is voluntary, therefore the entrepreneur independently chooses the appropriate system for the activity;
  • it is allowed to switch to the simplified tax system immediately during the registration of a company or individual entrepreneur, for which a notice of transfer is transmitted to the Federal Tax Service along with other documents for registration or within 30 next days;
  • if the entrepreneur has already worked using a different mode, then you can use the simplified tax system only from the new calendar year, for which you need to send a notification before the end of the current year;
  • if IP used UTII, then the transition to the simplified tax system is allowed from any month.

The notice is drawn up in the form of the Federal Tax Service, and it can be filled directly at the tax office. It is allowed to transmit it not only in paper form, but also in electronic form.

transition conditions from usn to general mode

Is it possible to switch between different types of STS?

The conditions of application and the procedure for switching to the simplified tax system are considered simple, so absolutely any entrepreneur can understand this process. But sometimes a situation arises when a businessman wants to use not USN 6%, but USN 15%.

To perform this procedure, you must contact the Department of the Federal Tax Service to send a notification about a change in the taxable item. But this is possible only from the beginning of next year.The notification is transmitted until December 31 of the current year.

How to switch to another mode?

So, the conditions for the transition from the simplified tax system to the general regime or another taxation system are considered standard. The procedure can be performed voluntarily or automatically. The following nuances are taken into account:

  • if an entrepreneur voluntarily makes such a decision, then he will have to transmit to the Federal Tax Service a notice of transfer to another system by the end of this year;
  • additionally, the conditions for automatic transition from STS to OSNO can be applied, for example, if during the work of the company the requirements for STS are violated, the company is automatically switched to general mode.

If an entrepreneur violates the deadlines within which it is necessary to transmit a notification to the Federal Tax Service, then he will no longer be able to use any other regime before the end of the year. The only exception is the automatic transition, but the use of OSNO has many negative parameters for many entrepreneurs.

conditions of use and the procedure for switching to usn

System Usage Options

The tax period for the simplified tax system is one year. The reporting period is a quarter, so advance payments must be paid once every three months. At the end of the year, the final fee is calculated.

Reporting is presented by the declaration of the simplified tax system, which is submitted annually. This documentation is handed over to enterprises by March 31 of the next year, and IP transmit reports by April 30 of this year.

The last payment for a year of work is paid by firms until March 31 of next year, and by entrepreneurs until April 30. You can transfer funds using payment orders, a special receipt, or a client bank.

Responsibility for Violations

If the entrepreneur uses the simplified tax system, then he should be well versed in when to transfer taxes and file a declaration. If they violate these conditions, then he will be held liable. Therefore, the following nuances are taken into account:

  • if the declaration is not submitted on time, then literally after 10 business days the tax office may suspend various operations carried out on the bank account, for which the provisions of Art. 76 Tax Code;
  • in addition, the absence of a declaration leads to a penalty of 5% for each month of delay, but its amount does not exceed 30% of the tax amount;
  • the minimum fine for such a violation is 1 thousand rubles;
  • if the tax is not paid on time, the penalty is 20% of the payment amount for each month of delay, but the sanction cannot exceed 40% of the amount of the fee.

Therefore, each entrepreneur is obliged to responsibly treat his obligations to pay various mandatory payments.

conditions for automatic transition from basic to basic

When is the right to use the regime lost?

Entrepreneurs cannot continue to use STS if their annual income exceeds 150 thousand rubles. or they hire more than 100 people.

Additionally, you will have to switch to OSNO if the cost of fixed assets exceeds 150 thousand rubles. If the company decides to start working in another area of ​​activity, it is important to make sure that it is possible to use further STS.

Conclusion

STS is a popular taxation regime that can be used by firms or entrepreneurs. Transition is possible upon registration of a business or from the beginning of a calendar year. The transition from UTII can be performed at any time.

To switch to the simplified tax system, numerous conditions must be satisfied. If they are violated already in the process of work, this will lead to the automatic transfer of the company or individual entrepreneur to OSNO.


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