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Registration of individual entrepreneurs at UTII in 2020

UTII is one of the most profitable business taxation systems in our country. It is very popular among activities such as retail, passenger transportation, veterinary services, domestic services, catering services and hotels. It is these types of activities that make up the bulk of small business in our country. Moving to an impute is voluntary. To start applying it, it is theoretically enough to notify your tax office about this. But in practice, it turns out to be a little more complicated. How to switch to UTII when registering an IP – read the article

Transition to UTII upon registration of individual entrepreneurs
Features of the transition to UTII
The procedure for switching to UTII
Sample completed application UTII-2
Application deadline
Notice or statement

UTII is a preferential tax system designed specifically for small businesses. It is considered preferential because instead of four taxes (VAT, income tax, personal income tax and property tax), one tax is imputed on imputed income. Imputed – it means already pre-calculated for you, so the size of the tax will not depend on the money actually earned. You will pay the same amount, despite rising or falling income.

UTII can be applied by individual entrepreneurs and organizations for certain types of activities. You can look at the list of these types, and if your activity corresponds to one or several of them, you have the right to transfer your activity to UTII.

Transition to UTII upon registration of individual entrepreneurs

Opening IP on UTII is impossible. Therefore, it will not work to submit an application for transfer to the impute according to the form of UTII-2 together with the submission of documents for registration of IP. The nuance is that UTII can be applied by an individual entrepreneur who has already passed state registration. First you need to register the IP. After the entrepreneur already has all the documents in his hands, he can safely submit an application for the application of UTII. This must be done within 5 working days after receiving the documents.

For error-free preparation of all the necessary documents for registration of IP, you can use the free online service “My business”. You just have to print out the finished documents and transfer them to the tax.
Prepare documents for
IP registration for free

Features of the transition to UTII

There are several features that should be considered when switching to UTII.

A single imputed income tax must be enacted by local authorities. For this, an appropriate order or other document is issued, which clearly states that a tax system in the form of UTII is applied in the territory of a certain region. The same document should contain information on the types of activities permitted for use at the impute. If you have not found such a document, you can call the single tax inspection line at 8 (800) 222-22-22 and clarify.

UTII can be combined with other taxation systems. For example, IP plans to engage in several activities: retail, wholesale, delivery services. According to the law, wholesale trade does not fall under UTII. The individual entrepreneur must choose a different taxation system for wholesale trade – USN or OCH.

The transition from other tax regimes also has its own nuances: the transition from the main taxation system to the impute is not limited by anything. If the type of activity is compatible with UTII, you can exercise the right to voluntary transfer in any month of the year.

It is possible to switch from STS to UTII only from January 1 of the next year. In this case, using the “quick” option of switching to the impute will not work. But, opening a new type of activity in addition to existing ones, you can easily transfer it to UTII within 5 working days.

For example, IP has a retail store. This corresponds to the type of UTII activity under the code “07”. But upon registration, the IP immediately switched to the simplified tax system. He will be able to switch to UTII only from January 1 of next year. Things are going well with him – and he decided to open another point. Only not a store, but a pavilion without a trading floor. This is another type of activity that corresponds to the code “09”. And this type of IP activity can be transferred to UTII immediately after its opening.

The procedure for switching to UTII

Step-by-step instructions for switching IP to UTII:

1 step. We collect a package of documents for submission to the IFTS.

What documents are needed to switch to UTII:
Copy (notarized) of a certificate of registration with the IFTS (TIN);
Copy (notarized) of the IP registration certificate (OGRNIP);
Application UTII-2.
2 step. Choose a tax office.

The application of UTII-2 is submitted to the tax office, which includes the address of, for example, a retail store, veterinary clinic or cafe – that is, the place of your business.

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