Comfortable taxes: why retail trade prefers patents

Comfortable taxes: why retail trade prefers patents

The introduction of sales tax in the capital from 1 July 2015 have forced small retail business to leave EN masse on the patent system of taxation ( wrote about it in April 2016, and now there is fresh figures for the first half of 2016. It can be used by entrepreneurs, who employ not more than 15 employees and annual revenue does not exceed 60 million rubles. the calculation of the new measure proved to be correct, say the city authorities: “one-two” with the trading fee and the patent is exempt from paying it, put out a shade about 40% of the retail trade, calculated .

Authorities, browsers, and business agree that the patent facilitates the life of an entrepreneur and helps the authorities to plan the budget revenues. To estimate the fiscal effect of the system for the authorities will only at the end of the year, when will be able to measure the outflow of entrepreneurs of the simplified taxation system (STS) patents and compare the revenues from two systems, experts say.

Sales tax

Sales tax imputed tax that an individual entrepreneur or a company engaged in retail trade in Moscow are required to pay every quarter regardless of performance. The base tax rate for areas up to 50 sq. m — 21 thousand RUB over the outside of the MKAD; 30 thousand rubles within the MKAD; for the Central administrative district — 60 thousand rbl. For premises with an area of over 50 sq m is necessary to pay 50 rubles for every meter exceeding.

The patent system of taxation

To use the patent system of taxation (PSN) has the right individual entrepreneurs average number of employees not exceeding 15 people and annual revenue is 60 million rubles a Patent exempt from VAT; personal income tax by type of activity, which has been issued a patent from property tax* (for example, you are exempt from paying property tax on an apartment or a garage, having them in the rent); from the collection of trade based on the object of trade in respect of which the patent is used).

*With the exception of the objects included in accordance with article 378.2 of the tax code in the list of objects of immovable property in respect of which the tax base is determined as their cadastral value


To apply the simplified taxation system have the right of legal entities and individual entrepreneurs average number of employees not exceeding 100 persons, and incomes — 60 mln. Users USN pay sales tax. When using STS with the object of taxation “Income” tax is paid at the rate of 6% of gross turnover and reduced by the amount of contributions for the entrepreneur and employees, as well as the amount of sales tax. For users of USN Dr (“Income minus Expenses”) cannot accommodate the reduction of the tax on the sales tax.

The rate of retail

For the first half in Moscow, it was acquired almost 40 thousand patents worth about 3 billion rubles (+80%), according to the Department of economic policy and development of Moscow. Most of them occurred in the retail trade is almost three times not only increased their number exceeded 21 thousand units (data are cumulative from the beginning of the year), but also monetary value — more than 1.6 trillion rubles In the statistics Department included data acquired in the first half of the patents that have ceased to operate (this is possible because the patent may be acquired even for one month). According to FNS across Moscow, from the beginning of the year to 30 June in the capital was issued on 17 694 patent, the reply service on request .

According to the Department, the growing number of entrepreneurs using the patent, due to its convenience and simplicity of design. Patent — the most convenient form of taxation for business up to 15 employees, he is exempt from paying other taxes, required record keeping, use of control and cash equipment (KKT), and other organizational issues, said the press service of the Department. However, some entrepreneur choose this system in order to be exempt from the collection of trade, said the press service.

Receipts from sales tax in the first half of 2016 was also more than in the second half of 2015, to 4 trillion rubles against 2.3 trillion rubles, according to the Federal tax service in Moscow. According to the Department of economic policy and development of Moscow on 25 July 2016, the fee would legalize in Moscow 26.9 thousand trading objects, which belong to the 15 thousand owners. This 41,42% of the retail trade of the capital, calculated based on data from a Single city automated system of information support and Analytics in the consumer market of Moscow and the Department of trade and services of Moscow. Previously, they were either not paying taxes or understating their tax burden, explained the press service of Department of economic policy.

The pros and cons

Experts agree that the key to the popularity of the patent is its convenience. “Why pay more when you can pay less. Entrepreneurs who work in this field, it is easier to make SP and continue to work, but for the patent. Plus the SP in the patent are not required to use the CMC (cash registers),” — explains the benefits of the patent system the Chairman of Committee on taxes of the Moscow branch of “Support of Russia” Sergey Zelenov. To talk about the growth of the number of IP, we need to see how reduced the number of OOO during the same period, he said. According to the NRF, in Moscow for seven months in 2016, has decided to stop the activities of 16.2 thousand IP, but there were about 29 thousand new entrepreneurs.

The patent system adapts to the desires of business, says the President of the Moscow chamber of Commerce and industry (MCCI) Vladimir Platonov. “The law has been adjusted, changed, and now has been in its fourth edition; he began a two-year tax holidays for newly created SP using the patent or the simplified scheme, the number of types of activity falling under patent system has increased from 65 to 80,” says Platonov. According to him, under the patent system, the entrepreneur is less temptation to hide income and operate in the shadows.

According to Zelenova, the rate of patent is difficult to call fair: she is below the trading fee, but companies whose sales area is less than 50 sq m, the result is a fairly high rate per square meter. According to Platonov, the patent has almost no disadvantages, from a financial point of view, in many cases, the patent is cheaper than sales tax. Moreover, in some cases, it is possible to pay in installments, and to determine themselves the tax periods, said the MCCI President. If you meet the statutory conditions for the application of the patent (in particular, for shops up to 50 sq. m), the amount of trading fee is equal to the patent, the expert claims service for entrepreneurs “Circuit.Elba” company “SKB Kontur” Pavel Orlovskiy.

That the rate of patent can be made more fair, Zelenov agree with Mikhail Vyshegorodtsev, the business Ombudsman in Moscow. Entrepreneurs, those who have a trade area is quite small — 10-15 sq. m., claim that the cut-off (change rate) is at the level of 50 square meters, he explains. “We have invited the mayor to provide a cutoff at a lower level, for example at 20 or 25 sq. m, and then 50 sq. m. in addition, the entrepreneurs of New Moscow (Tina) complained that they are in unfair competition with the entrepreneurs who work nearby, for example in the Podolsk district, — Vyshegorodtsev tells. — I think at the end of the year you can already tell, have we been able to convince the authorities of the feasibility of our proposals.

Those entrepreneurs, for whom the rate of a patent was too high, leave the market and the free space for the larger players. “Big retailers take up space leaving small and medium-sized businesses. While the big players continue to pay the sales tax to the city budget,” says green. For the first year of the trade levy in Moscow gathered more than 4 billion rubles, said in July the Metropolitan Department of economic policy and development.

Universal “fixed”

The patent system is beneficial for the authorities, say most experts. “In terms of economic contraction and declining tax base,” explains the Vice — President of the National Institute of system researches of problems of business Vladimir Buev. — In the constancy of its calculation, given the high share of the shadow economy irrespective of the level of the budget the Executive power aimed at increasing the tax base”. Hence, any taxes, the introduction of new, changes in the rates and formulas for calculating them, concludes Buoys.

The very introduction of the sales tax due to force everyone to pay some “fixed fee” regardless of the results of operations, says Orlowski of “SKB Kontur”. “The first projects on the collection concerned not only trade, but in General, the collection, which was supposed to impose and catering, and toilets, etc., not only trade, — says the expert. — So the idea was that every business would pay at least some minimum budget just for the fact that he was the business exists, without reference to the results of operations.” In the end, the collection introduced a trade — affected including the public, concludes Orlov.

At least the sales tax and brings in the budget more income for the authorities of the patent system of taxation more convenient: it allows to plan the budget revenues as part of a patent — 30% — is paid in advance, says Plato of the MCCI. According to buoys, speaking of filling of the budget of Moscow, the patent system has no advantages over merchant fees.

Do benefit from the transition to the patent budget, to judge is premature, says Orlowski of “SKB Kontur”. “More wins and if he loses, it will adjust the tax base so that won, — says the expert. — It is possible that the value of a patent for retail will be increased.”

Alexander Zotov, SP, sells beer

“We sell beer vbeluyu, because everything goes through the system yegais (unified state automated information system). Moved to PSN because of sales tax. If you are on the simplified taxation, then pay the simplified tax system plus trading fee. In my case it’s 120 thousand. If you buy a patent for 120 million a year, your savings — everything you have not paid for USN. 6% of our income is about 700 thousand. The patent system very pleased.”

Anton Sergeev, founder of a network of dance schools, “Children on the floor”

“We work a little over a year and from the start chose the patent system of taxation. Despite the fact that the expected revenue for 2016 is more than 10 mln. a Simple calculation shows that, if we were in the USN, our contributions to the budget would be close to 600 thousand. Thus, paying early in the year, once in advance, we get convenience tax filing and save more than half a million rubles a year. Instead of a big retail chain and we chose the model scale for franchising.”

Igor Malyshev, IP, retail trade of jewelry

“The patent system of taxation, to which I moved three years ago, has greatly simplified our lives. First, do not need to take any statements to the tax authorities. Second, it relieves us from paying sales tax. Overall tax payments by shifting to the patent we have reduced twice. A patent is only good for those companies that show significant revenue and margins: if you trade conditionally matches, it makes sense to buy the patent no, you just don’t cover that amount.

Vasily Scherbakov, trade of electrical household appliances

“On patent system of taxation, our company has moved in February of 2016. We used to work on the simplified system. I can say that to buy the patent for us was much cheaper than to pay monthly interest on the income.

Retail trade* catering services

(the cost of a patent per month, RUB)


Stationary trade is 20 000

Non-stationary trade — 27 000

Catering — 30 000

Areas within the ring road

Stationary trade is 10,000

Non-stationary trade — 13 500

Catering — 15 000

The areas beyond the MKAD**

Stationary trade — 7000

Non-stationary trade — 9450

Catering — 10 500

* Retail trade conducted through objects stationary trading network with sales area not exceeding 50 sq. m. Retail trade carried out through objects of a stationary trading network, not having trading halls, as well as through non-stationary trading network.

** Including the molzhaninovsky districts, North, East, Novokosino, Kosino-Ukhtomsky, Nekrasovka, North and South Butovo, Solntsevo, Novo-Peredelkino, Vnukovo, Mitino and Kurkino.

Data source: FNS across Moscow