If an organization applying a general taxation system satisfies allcriteria, which are presented to future simplified entities, from the next calendar year it can switch to this special tax regime.

Notification of transition to simplified

Before switching to the simplified tax system, submit a notification about the transition to the simplified tax system to the tax office where the organization is registered. This is stated in paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation. The recommended form of notification was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

As a general rule, the inspection must be notified no later than December 31 of the year preceding the year from which the organization will apply the simplification. The notification must indicate:

• selected object of taxation;

• residual value of fixed assets;

• the amount of income as of October 1 of the year preceding the year in which the simplified tax system began to be applied.

This procedure is provided for in paragraph 1 of Article 346.13 of the Tax Code of the Russian Federation.

Organizations that have not notified the tax inspectorate of the decision to switch from the general tax system to the simplified tax system within the prescribed period do not have the right to apply this special regime (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Tax base of the transition period

Before starting the transition to the simplified tax system, it is necessary to create a tax base for the transition period. The procedure for determining it depends on how the organization calculated income tax:

• accrual method;

• cash method.

Special rules for the formation of the tax base of the transition period are established only for organizations that determined income and expenses using the accrual method. This follows from the provisions of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

Income

Such organizations must include unclosed advances received during the period of application of the general taxation system as part of “transitional” income. This is explained by the fact that under the accrual method, income must be reflected on the date of sale of goods (work, services). The date of payment does not affect the amount of income (clause 3 of Article 271 of the Tax Code of the Russian Federation). When simplified, the cash method applies. With it, income is generated as payment is received, regardless of the date of sale of goods (work, services) on account of which it was received. Such rules are provided for in paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.

Advances received for upcoming supplies during the period of application of the general taxation system should be included in the single tax base as of January 1 of the year in which the organization begins to apply the simplification (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation). Please take into account received as part of advances.

In the future, advances received before the transition to the simplified tax regime must be taken into account when determining the maximum amount of revenue that limits the use of the special regime. This follows from the provisions of paragraph 4.1 of Article 346.13 and subparagraph 1 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

In 2016, the maximum amount of revenue that allows applying the simplification, taking into accountdeflator coefficient is 79,740,000 rubles. (RUB 60,000,000 × 1.329) (clauses 4 and 4.1 of Article 346.13 of the Tax Code of the Russian Federation).

An example of accounting for advances received by an organization before the transition to a simplified tax system

Alpha LLC is engaged in wholesale trade. In 2015, the organization applied a general tax system; from January 1, 2016, it switched to a simplified system. As of the date of transition, Alpha's accounting reflected unclosed advances received for upcoming deliveries in the total amount of RUB 7,000,000. (without VAT).

In 2016, the organization’s current account received revenue in the amount of RUB 60,000,000, including:

• in the first quarter – 16,000,000 rubles;
• in the second quarter - 20,000,000 rubles;
• in the third quarter – 10,000,000 rubles;
• in the fourth quarter – 14,000,000 rubles.

In 2016, Alpha’s accountant determines the maximum level of income that allows the application of the simplification, in accordance with paragraphs 4 and 4.1 of Article 346.13 of the Tax Code of the Russian Federation. That is, it focuses on the figure of 79,740,000 rubles.

Taking into account the advances of the transition period, Alpha’s income amounted to:

• according to the results of the first quarter - 23,000,000 rubles. (RUB 7,000,000 + RUB 16,000,000);
• according to the results of the half year - 43,000,000 rubles. (RUB 23,000,000 + RUB 20,000,000);
• based on the results of nine months - 53,000,000 rubles. (RUB 43,000,000 + RUB 10,000,000);
• as a result m year – 67,000,000 rub. (RUB 53,000,000 + RUB 14,000,000).

Thus, throughout the year, Alpha complied with the established income limit and retained the right to apply the simplified procedure.

Receivables from buyers, which have accumulated during the application of the general taxation system, do not increase the tax base of the transition period. With the accrual method, revenue is included in income as it is shipped (Clause 1, Article 271 of the Tax Code of the Russian Federation). Consequently, once it was already taken into account for tax purposes. Amounts received to pay off accounts receivable after the transition to the simplified tax system do not need to be re-included in the tax base. This follows from subparagraph 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

An example of accounting for amounts received in repayment of receivables that arose during the period of application of the general taxation system. The organization applies simplification. Before the transition to the simplified system, the organization calculated income tax using the accrual method

Under the terms of the agreement, the buyer pays for the equipment supplied by Alfa LLC in two stages:

• 50 percent – ​​prepayment upon signing the contract in November 2015;
• 50 percent – ​​within 15 days after completion of installation and testing of equipment.

The cost of the equipment is 260,000 rubles. (without VAT).

The acceptance certificate for installed and tested equipment was signed on December 31, 2015. In 2015, Alpha calculated income tax using the accrual method. In December 2015, the organization’s accountant included all proceeds from the sale of equipment (RUB 260,000) as income. From January 1, 2016, Alpha switched to a simplified system. On January 14, the second part of the payment for the equipment (RUB 130,000) was received into the organization’s bank account. When calculating the single tax for the first quarter of 2016, Alpha’s accountant did not take this amount into account as income.

Expenses

Organizations that used the accrual method must include unrecognized expenses paid during the period of application of the general tax system as part of the “transition” expenses. This is explained by the fact that with the accrual method, expenses are taken into account on the date of their implementation (clause 1 of Article 272 of the Tax Code of the Russian Federation). The date of payment does not affect the date of recognition of expenses. When simplified, the cash method applies (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). With it, expenses are formed as they are paid. Moreover, for the recognition of certain types of costs,additional conditions .

Advances issued during the period of application of the general taxation system against future deliveries (excluding VAT) should be included in the single tax base on the date of receipt of goods (work, services). At the same time, take into account the restrictions associated with write-off purchased goods And fixed assets . Include paid but unrecognized expenses as expenses as the conditions under which they reduce the tax base for the single tax are met. Such rules are provided for in subparagraph 4 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

Situation: Is it possible for an organization to take into account rental costs using a simplified method? The rent was paid in advance for several years in advance during the period of application of OSNO (before the transition to the special regime)/

Yes, you can.

Expenses for renting an office, which the organization paid using the accrual method, are taken into account when calculating the single tax on the date of their implementation (subclause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation). Reduce the tax base monthly as you actually receive services under the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 14, 2005 No. 03-11-04/2/132.

An example of accounting for rental expenses paid before the transition to the simplified system. The organization pays a single tax on the difference between income and expenses

Alpha LLC rents office space. The lease agreement was concluded for the period from January 1, 2016 to December 31, 2017 inclusive (24 months). The amount of rent for the entire term of the contract is 480,000 rubles.

In December 2015, Alpha applied the general taxation system and calculated income tax on an accrual basis. This month, the organization transferred the entire amount of rent for two years in advance to the landlord.

Since January 2016, Alpha switched to a simplified version. The object of taxation is “income reduced by the amount of expenses.”

Starting from January 2016, the organization’s accountant monthly reduces the tax base for the single tax by the amount of rent in the amount of:
480,000 rub. : 24 months = 20,000 rub.

Accounts payable for expenses that were taken into account when calculating income tax do not reduce the tax base for the single tax. Amounts paid to repay this debt after the transition to the simplified system cannot be re-included in expenses. For example, if unpaid goods were sold before the transition to the simplified system, then there is no need to take their cost into account when calculating the single tax after payment. This follows from subparagraph 5 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation.

Situation: Is it possible for a simplified organization to take into account income tax and VAT accrued for the period in which the organization applied OSNO? Taxes were transferred to the budget after the transition to simplified taxation.

No you can not.

Any expenses named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation can be recognized only if they meet the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (Clause 2 of Article 346.16 of the Tax Code of the Russian Federation). That is, regardless of classification, the expenses specified in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation reduce the tax base for the single tax if they:

• documented;

• economically justified;

• associated with activities aimed at generating income;

• are not named in Article 270 of the Tax Code of the Russian Federation.

Payment of income tax and VAT on obligations that arose during the period of application of the general taxation system cannot be recognized as an expense that meets the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. After the transition to a simplified procedure, this operation is no longer associated with activities aimed at generating income, therefore, it is not economically justified. In addition, amounts of income tax and VAT accrued for payment to the budget cannot be taken into account for taxation due to the provisions of paragraphs 4 and 19 of Article 270 of the Tax Code of the Russian Federation.

Thus, an organization that has switched to a simplified tax system has no reason to reduce the tax base for a single tax by paying taxes accrued during the period of application of the general taxation system. The validity of this conclusion is confirmed by letters from the Ministry of Finance of Russia dated October 16, 2007 No. 03-11-05/251, dated December 19, 2006 No. 03-11-04/2/281.

Cash method

For organizations that used the cash method, a special procedure for generating income and expenses when switching to the simplified system has not been developed. This is due to the fact that such organizations previously recognized their income and expenses as they were paid (clauses 2, 3 of Article 273 of the Tax Code of the Russian Federation). Therefore, for them, when switching to simplified language, nothing fundamentally will change.

The only thing you should pay attention to is the procedure for determining the residual value of depreciable property acquired before the transition to the special regime. If the organization paid for such property and put it into operation before the transition to the simplified system, then determine its residual value as follows. From the purchase price (construction, manufacturing, creation), subtract the amount of depreciation accrued during the period of application of the general taxation system. In this case, use tax accounting data (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation). If, before the transition to the simplification, fixed assets or intangible assets were acquired (constructed, manufactured, created), but not paid for, then reflect their residual value in accounting later: starting from the reporting period in which the payment occurred. As a general rule, the residual value should be determined as the difference between the acquisition price (construction, manufacturing, creation) and the amount of depreciation accrued during the period of application of the general taxation system. However, for organizations that calculated income tax using the cash method, the residual value of such property will be equal to the original one. This is explained by the fact that under the cash method, only fully paid-for property is depreciated. This follows from subparagraph 2 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

For more information on writing off expenses for depreciable property taken onto the balance sheet before the transition to the simplified tax system, see How to take into account expenses for fixed assets (intangible assets) acquired before the transition to the simplified system .

VAT recovery

When switching to a simplified tax system from the general taxation system, the organization is obliged to restore the amount of input VAT accepted for deduction (clause 3 of Article 170 of the Tax Code of the Russian Federation). The tax must be restored on assets that were acquired before the transition to the special regime, but were not used in transactions subject to VAT. Carry out the restoration according to the accounting in the last tax period preceding the transition (paragraph 5, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).

For unsold goods and unused materials, refund VAT in full. For fixed assets and intangible assets - in an amount proportional to their residual (book) value. This is stated in paragraph 2 of subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.

It will not be possible to use the special procedure for VAT recovery provided for in Article 171.1 of the Tax Code of the Russian Federation. In relation to real estate, construction projects and some types of fixed assets, legislation allows the tax to be restored gradually over a long period of time. However, this procedure applies only to VAT payers. It is impossible to be guided by it after the transition to the simplified version (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

Situation: Does the legal successor need to restore input VAT when switching to a simplified system with OSNO? Part of the property on which VAT was previously accepted for deduction by the reorganized organization is transferred to the legal successor.

Yes need.

The organization is obliged to restore the VAT previously accepted for deduction on reasons specified in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. In particular, this must be done when using in transactions not subject to VAT, goods, works or services (including fixed assets, intangible assets and property rights) originally acquired for transactions subject to this tax (subclause 2, paragraph. 3 Article 170 of the Tax Code of the Russian Federation).

If all the necessary documents were submitted in a timely manner, the organization can claim a VAT refund from the budget, even if the right to a zero tax rate is confirmed after the transition to the simplified tax system. The legality of this approach is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 9, 2012 No. 6759/12, as well as the resolutions of the FAS of the East Siberian District dated April 2, 2014 No. A78-8120/2013, and the Northwestern District dated September 2, 2013. No. A42-2911/2012, Volga District dated December 6, 2007, No. A65-21054/2006-SA1-42-23, Far Eastern District dated April 6, 2006 No. F03-A73/06-2/577.

It should be noted that previously regulatory agencies took the opposite point of view. The financial and tax departments explained that only VAT payers have the right to apply a zero VAT rate and to deduct input tax on export transactions (clause 1 of Article 171 of the Tax Code of the Russian Federation). And since simplified organizations are not recognized as such, after the transition to the special regime this right does not apply to them. Even if the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation was collected in a timely manner. This was discussed, in particular, in letters from the Ministry of Finance of Russia dated April 15, 2010 No. 03-07-11/118 and the Federal Tax Service of Russia dated October 11, 2006 No. ШТ-6-03/996, dated August 18, 2006 No. 03-2-03/1581.

However, the letter of the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13/01/47571 (sent to the tax inspectorates by letter of the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3/21097) clearly states: if the explanations of the controlling departments do not comply with the published decisions of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation, tax inspectorates in their activities must be guided by court decisions. Thus, taking into account the current arbitration practice, the previous position of the Russian Ministry of Finance and the Tax Service seems irrelevant.

Transition to simplified tax system with UTII

Find out how to accurately register transition to simplified tax system from a single tax on imputed income, you can from our article

Taxpayers who have been accustomed to working on imputation for many years, and now decide to use the simplified tax system, may make mistakes when calculating the tax base. To prevent this from happening, read our article

Whatever tax regime you used previously, in order to switch to a simplified tax regime, you will in any case have to submit a notification to the tax authority about transition to the simplified tax system.

Application or notification of transition to the simplified tax system?

Transition to simplified tax system is voluntary and voluntary. This means that you should notify your tax office that you are going to apply the simplification. Previously, an application was submitted for this, but in 2012 a new form of notification was developed. transition to the simplified tax system. You will find the document form in the article. “Notice on the transition to a simplified taxation system”

In the notification you will have to indicate the object of taxation. You will learn how often you can change the object of taxation from the article “How to change the object of taxation under the simplified tax system”

If you doubt that you have indicated the most beneficial tax object for you and want to change it, read our advice in the article “It is necessary to finally decide on the object for simplified taxation before the start of the tax period”

Terms and conditions for the transition to the simplified tax system with OSNO in 2016-2017

In 2016, many small firms thought about transition to simplified tax system: the difficult economic situation is forcing companies to find new ways to save money, including through tax payments. The chief accountant needs to be aware timing of the transition to the simplified tax system in 2016 in order to provide management with information about the planned tax benefit in a timely manner. If your company decides to implement transition to simplified tax system, read the article prepared by our experts “ The procedure for transition from OSNO to simplified tax system in 2015-2016 (conditions)"

What are the conditions transition to simplified tax system from 2017? From 2017 to the end of 2019, to determine the income limits that are significant for the simplified tax system, the deflator coefficient is not used, but the amounts of both limits are legislatively increased:

• maximum possible income per year - up to 150 million rubles;
• income for 9 months of 2017, failure to achieve which allows you to switch to using the simplified tax system from 2018 and subsequent (until 2021) years - up to 112.5 million rubles.

At the same time, the limit on the value of fixed assets, which is significant for the transition to the simplified tax system, increased (to 150 million rubles).

Innovations have affected the procedure for transition to the simplified tax system since 2017 as follows:

• you need to switch to the simplified tax system from 2017 according to the old income limits (more about this in the material "Attention! For the simplified tax system 2017 we are moving to the old limits!”);
• in terms of the cost of fixed assets, you can focus on the new limit (more on this in the material « When switching to the simplified tax system from 2017, you can focus on the new limit on the cost of fixed assets.”).

There is nothing difficult for a company in switching to a simplified taxation system. The main thing that the accountant must check is the organization’s compliance with all the conditions for applying the simplified procedure and the timely submission of notification of transition to simplified tax system. Subsequently, questions may arise with the VAT previously accepted for deduction. The section is always ready to help you with this "Transition to the simplified tax system" and other materials on our site.

Before switching to a simplified taxation system from 2016, you need to weigh all the pros and cons of the simplified tax system and understand how much the advantages of the simplified tax system outweigh the disadvantages of the simplified tax system. For convenience, we have collected the main pros and cons of the simplified tax system in an article. From the article you will learn how to switch to the simplified tax system in 2016 and what are the conditions for switching to the simplified tax system in 2016.

N.P. Epikhin, Head of the School of the simplified tax system of the magazine "Simplified"

Let’s say right away that if you decide to switch to the simplified tax system in 2016, a selection of our expert articles will help you:

1. How to switch to the simplified tax system from the OSN > > >
2. How to pay VAT when switching from the general regime to the simplified tax system > > >
3. Transition of a newly created legal entity to the simplified tax system
4. Transition of individual entrepreneurs to the simplified tax system
5. Accounting for income and expenses when switching to the simplified tax system from the basic tax system
6. VAT upon transition to the simplified tax system
7. Write-off of losses when moving from an object of income to an object of income minus expenses
8. Changing the object of taxation according to the simplified tax system
9. Download notification of transition to simplified tax system
10. Download sample notification of transition to simplified tax system

Subscribe to the magazine "Simplified" you can on our website. When switching to the simplified tax system, the majority choose our magazine, because we write in clear language about changes under the simplified tax system.

Minus USN No. 1.The transition to the simplified tax system is not possible for all companies and entrepreneurs

One of the biggest disadvantages of the simplified tax system is that the special regime cannot be used by a number of companies and individual entrepreneurs. The fact is that there are restrictions on the use of the simplified tax system. The main ones are the number of employees and the amount of income.

Table. What income for 9 months of 2015 is taken into account and not taken into account when switching to the simplified tax system

Another important limitation on working on the simplified tax system is. Determine this value by adding the average number of employees, the average number of external part-time workers, the average number of employees who performed work under civil contracts (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation, clause 77 of the Instructions, approved by order of Rosstat dated October 28. 2013 No. 428). When calculating, do not take into account citizens working on the basis of copyright agreements (letter of the Ministry of Finance of Russia dated August 16, 2007 No. 03-11-04/2/199).

Table. The main restrictions for the transition to the simplified tax system from January 1, 2016

Therefore, when concluding such a transaction, you need to calculate all the costs and issue an invoice to the counterparty, taking into account the fact that you will have additional costs for VAT of 18 or 10%. However, remember that you will have to file a VAT return since you voluntarily paid VAT.

Even those general regimes who agree to sacrifice the VAT deduction still ask simplifiers to issue an invoice. And sometimes simplistic people fall into a tax trap by issuing an incorrect invoice. Let's consider the question in more detail.

Companies and entrepreneurs using the simplified tax system are not recognized as VAT payers and should not issue invoices even with the indication “Without tax” (clauses 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation). For buyers to pay and capitalize the purchase, it is enough to issue invoices for payment, invoices or acts.

If your counterparty insists on an invoice, write it out. But be sure to indicate in it that it is tax-free. you will not be required to pay value added tax. And you won’t have to submit a VAT return either.

Minus of the simplified tax system No. 4. Closed list of expenses according to the simplified tax system

For simplified people at the site, income minus expenses is a limited expense item. For example, under income tax you can write off much more expenses than under the simplified tax system.

The list of expenses for the simplified tax system is indicated. You can see them yourself in this norm. At the same time, it is necessary to indicate only those expenses that are in this list. Tax-exempt expenses are not indicated in the Accounting Book.

Minus of the simplified tax system No. 5. If the right to the simplified tax system is lost, the obligation to pay additional income tax and VAT arises

If in 2016 your income under the simplified tax system exceeds the established limit, you have more than 100 employees, or you violate other criteria for working on the simplified tax system (see disadvantages of the simplified tax system No. 1 and 2), then you will have to switch to the general taxation regime from the beginning of that quarter, in which the violation occurred (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). That is, from the 1st of the quarter. And accordingly pay income tax and VAT and prepare tax reporting in accordance with the general regime. For example, submitting VAT and income tax returns, which are more complicated than filing under the simplified tax system.

The transition from the simplified tax system to the general tax system in the middle of the year will burden you with additional reporting under the simplified tax system. You will need to submit a declaration under the simplified tax system no later than the 25th day of the month following the quarter in which the right to the special regime was lost (clause 3 of article 346.23 of the Tax Code of the Russian Federation). If you have lost your right to the simplified tax system since the second quarter of 2016, then the declaration under the simplified tax system must be submitted no later than July 25, 2016. During the same period, you will have to pay tax according to the simplified tax system for 2016, minus previously paid advance payments (clause 7 of article 346.21 and clause 3 of article 346.23 of the Tax Code of the Russian Federation).

You must inform your tax office about the loss of your right to the simplified tax system. To do this, send to your inspection (you can by mail) a message about the loss of the right to use the simplified tax system according to which is approved. This must be done no later than the 15th day of the month following the quarter in which the right to the simplified tax system was lost (clause 5 of Article 346.13 of the Tax Code of the Russian Federation).

Minus of the simplified tax system No. 6. After losing the right to the simplified tax system, you can return to the special regime in a year

It is easy to lose the right to the simplified tax system. But going back to the “simplified way” will not be easy.

Firstly, in order to return to the simplified tax system, a company or entrepreneur will have to fulfill the conditions for switching to the simplified tax system. They are listed in the minus of the simplified tax system No. 1.

Secondly, you can return to the simplified tax system no earlier than one year after you lost your right to the simplified tax system (clause 7 of article 346.13 of the Tax Code of the Russian Federation). For example, you switched to the simplified tax system on January 1, 2016. In 2016, for one of the reasons stated in the disadvantages of the simplified tax system No. 1 and 2, you lost the right to the simplified tax system. This means that you will be able to switch to the simplified tax system no earlier than January 1, 2018. And then, subject to the restrictions that are established for the application of the simplified tax system on income, number of employees, fixed assets limit, etc.

Plus USN No. 1. Exemption from VAT, income tax and other taxes

The main advantage of the simplified tax system is the exemption from general taxes: income tax and ().

In other words, the simplifier does not pay these three taxes and does not submit reports on them.

There are exceptions to every rule. Let's list them.

1. buy goods, work, services from a foreign payer (clause 5 of Article 346.11 of the Tax Code of the Russian Federation, as well as clause 1 and clause 2 of Article 161 of the Tax Code of the Russian Federation)
2. keep general records of transactions under a simple partnership agreement, joint activity or trust management of property (clause 2 of Article 346.16 of the Tax Code of the Russian Federation and Article 174.1 of the Tax Code of the Russian Federation)
3. rent or buy state or municipal property (clause 3 of article 161 of the Tax Code of the Russian Federation)
4. issue the buyer (customer) an invoice with allocated VAT (subclause 1, clause 5, article 173 of the Tax Code of the Russian Federation)