Application form to the tax office for the usn. Choosing a tax system when registering individual entrepreneurs

Often companies and individual entrepreneurs using the simplified tax system need to prove to their own counterparties the fact of working using a simplified system. A letter on the application of the simplified tax system for the counterparty is necessary due to the fact that simplified tax providers do not work with VAT and they have to confirm their right not to allocate this tax in the price of goods or services. What document can be used to prove the application of the simplified tax system?

A copy of the notice of transition to the simplified tax system

The fact of application of the simplified tax system can be proven with a copy of the notice of transition to the simplified tax system. Form No. 26.2-1 of the notification is submitted to the Federal Tax Service Inspectorate in two copies: one remains with the Federal Tax Service Inspectorate, the second is given to the taxpayer with an acceptance stamp. This copy of the notice can be provided to the counterparty to confirm its right to work without VAT.

Information mail

If for some reason the second copy of the notification has not been preserved, you can order an information letter from the inspectorate about the application of the simplified tax system for the counterparty using form No. 26.2-7: you must submit a free-form request to the Federal Tax Service Inspectorate at the place of registration of the company or individual entrepreneur.

Sample request to the Federal Tax Service

True, it takes a long time, about a month. It would be more logical to issue counterparties upon request not the original letter, but its copies.

Sample information letter on the application of the simplified tax system (form No. 26.2-7)

Free form notification

You can inform your counterparty of your right to work without VAT in free form. To do this, on behalf of the company or individual entrepreneur, a letter is drawn up about the application of the simplified procedure with a seal (if there is one) and a signature.

SAMPLE

This option is not suitable for everyone, since some organizations fundamentally insist on providing official documents from the Federal Tax Service.

The last option by which you can confirm your right to use the simplified tax system is a copy of the title page of the tax return under the simplified tax system with a mark on its acceptance by the tax inspectorate.

Among business entities, such a special taxation regime as the simplified tax system is very popular. Replacing large payments to the budget with one single tax and maintaining tax and accounting records according to a simplified scheme attracts a fairly large number of both entrepreneurs and organizations. Let's take a closer look at how to switch to a simplified system and fill out an application for the simplified tax system using form No. 26.2-1.

The procedure for switching to the simplified tax system

To apply this special regime, it is necessary to check the subject’s compliance with the criteria for the possibility of application. All of them are defined in the Tax Code of the Russian Federation. If the company meets all the stipulated requirements, it has the right to submit an application for transition to the simplified tax system.

The law establishes two options for obtaining the opportunity to switch to a simplified tax system - upon registration with the Federal Tax Service and within a certain time frame from another taxation system.

In the first case, the taxpayer submits an application to the simplified tax system when registering an individual entrepreneur or company, along with a form for obtaining a OGRN or OGRIP.

Important! The Tax Code of the Russian Federation provides new companies and LLCs with time to switch to the simplified tax system in the amount of one month from the date of registration.

In addition, for them it is possible not to check compliance with the criteria for applying this regime during the transition. If during the course of activity at least one of them is violated, the business entity will have to return to OSNO.

Important! In order to switch from another regime to a simplified one, the Tax Code sets the deadline for filing an application for the simplified tax system until December 31 of the previous year of its application.

In this case, the applicant must display the established indicators, which include revenue and monetary valuation of fixed assets, as of October 1 of the year of application. Next, the values ​​are compared with the established standards, and if they are not greater than them, then the taxpayer can make the transition from the simplified tax system to the OSNO.

Taxpayers using UTII can switch to the simplified tax system by filling out an application for a simplified tax system, like other entities, but to avoid double taxation they must first notify about the end of the previous regime.

If a company does not like the simplified tax system, it can leave this system voluntarily at the end of the year by sending a notification to the Federal Tax Service.

An application for the simplified tax system can be submitted in person or using electronic document management. The legislation establishes form 26.2-1 for it, which must be observed and when filling out, use the appropriate instructions.

Sample of filling out an application for transition to the simplified tax system

At the top of the form is written the TIN code of the company or individual entrepreneur. 12 cells are allocated for him. When an application is filled out on behalf of a company whose TIN contains 10 digits, the last two cells are marked with a dash.

The next step is to indicate the four-digit code of the tax service to which this application is being submitted.

Line “Taxpayer attribute” shows at what point in time this statement is made:

• If it is submitted along with a package of documents for state registration of a company or entrepreneur, you need to write here "1".
• If the application is submitted by a company or individual entrepreneur that has re-registered after a previous liquidation, it is marked "2". The same code is indicated if the taxation system is changed from UTII to the simplified tax system.
• If they change any other system, except UTII, to a simplified one, write in this field "3".

Then indicate the full name of the company, according to the constituent documents, or full full name. Individual entrepreneur according to his passport or any other document confirming his identity.

Important! When this field is filled in, the rule applies. The name of the company is written on one line, the entrepreneur's data - each word on a new line. After this, all remaining empty cells are crossed out.

• Number "1" put by those taxpayers who make the transition from January 1.
• Number "2" used by firms and entrepreneurs who register for the first time or re-register after closure.
• Number "3" must be entered when the taxpayer has stopped using UTII and because of this switches to the simplified tax system. In this case, you need to indicate the month from which such a transition is performed.

The following column indicates the selected object of taxation:

• Code "1" is recorded if the tax calculation will be performed on income.
• Code "2" if based on income reduced by the amount of expenses incurred. After this, you need to indicate the year when the application for transfer is submitted.

Data is entered in the following fields if a transition to a simplified system is made from another regime, and the number “3” was previously entered in the application in the “Taxpayer Identification” column. Here you need to indicate how much income was received for 9 months of the year when the application is drawn up, as well as the amount of the residual value of the fixed assets.

If the application is submitted to the tax service through an authorized representative of the company or entrepreneur, then on the form you must indicate the number of sheets that are occupied by documents confirming his authority.

Finally, the form is divided into two parts. The applicant needs to provide data only on the left. Here it is recorded who exactly submits the document to the tax office:

• "1" if it is done in person.
• "2"– if through a representative.

Then the exact details of the director of the company, entrepreneur or their representative are recorded, and a contact number is also entered. The specified information is certified by a signature and, if available, a seal. All unfilled cells in this section must be crossed out.

Attention! If the application is filled out by an individual entrepreneur, then dashes are placed in the last name field, since the full name data has already been entered earlier.

An application for transition to a simplified taxation system is called a notification and has a standard form 26.2-1. You can download the notification form for the transition to the simplified tax system, current for 2017, below; we also offer, as an example, a completed sample for the transition to a simplified regime in 2017.

Despite the fact that many people call Form 26.201 an “application,” the document is called “notification of the transition to a simplified taxation system.” This form should be submitted to the tax authority in order to inform about your intention to apply a regime based on the payment of a single tax under the simplified tax system.

Both individual entrepreneurs and organizations can switch to the simplified regime, provided that they meet the conditions established by the tax legislation of the Russian Federation.

You can submit a notification immediately upon state registration of an individual entrepreneur or LLC. Already existing organizations and individual entrepreneurs can switch to the simplified tax system only from the new calendar year and, accordingly, submit a notification form 26.2-1 before the end of the current year in order to switch to the simplified tax system from the next year. For example, in order to work under a simplified regime in 2018, you must notify the Federal Tax Service before the end of 2017.

For newly created legal entities and individual entrepreneurs, a period of 30 days is established, during which they can submit an application for transition to the simplified tax system to the tax office.

Notification form 26.2-1 is submitted to the Federal Tax Service at the location of the organization or at the place of residence of the individual entrepreneur.

Instructions for issuing a notification of transition to the simplified tax system, form 26.2-1

The form is quite simple, form 26.2-1, current for 2017, has only one sheet to fill out and was approved by order of the Federal Tax Service of Russia dated November 2, 2012, order number - ММВ-7-3/829@.

In form 26.2-1 you need to fill in the following information:

• TIN – to be filled in, if available.
• Checkpoint - filled out for organizations, if any (if there is no TIN and checkpoint, then dashes are added).
• Code of the tax office where the application is submitted.
• Taxpayer attribute code: 1 – individual entrepreneurs and organizations submitting a notification along with other documents at the stage of state registration; 2 – individual entrepreneurs and newly created organizations; 3 – existing individual entrepreneurs and organizations switching to the simplified tax system from other regimes.
• Full name of the organization (as in the Charter), full name of the individual entrepreneur.
• Then you can put 1 if the transition to a simplified taxation regime is carried out from the beginning of the year (for existing organizations and individual entrepreneurs), 2 - when transitioning from the date of registration, or 3 - from another date.
• It is indicated by a number what is chosen as taxation: 1 – income or 2 – income minus expenses. If the object of taxation needs to be changed in the future, this can only be done starting from the next calendar year, having first notified the tax office about it using .
• The year of filing notification 26.2-1 is entered, as well as the amount of income for 9 months of this year and the residual value of fixed assets as of October 1 of the year of filing the notification.

Below you should indicate who is applying for the transition to the simplified tax system - the taxpayer (personally an individual entrepreneur or the head of an organization) or his representative. If this is a representative, then you should fill out the details of the power of attorney to represent the interests of the taxpayer, which gives the right to submit documents to the tax authority.

When deciding to create an LLC, you should immediately think about the transition of the new company to the simplified taxation system (STS). But first you need to make sure that the newly created organization does not fall under the restrictions on the use of the simplified tax system established by Article 346.12 of the Tax Code of the Russian Federation

Restrictions on the use of simplified taxation system

Since the organization is not yet operating, it is impossible to estimate such an important indicator for the possibility of applying the simplified tax system as the level of income. Therefore, the following criteria will be decisive here:

• structure of the authorized capital: the percentage of participation of another organization should not be more than 25;
• the number of the new company does not exceed 100 people;
• The LLC should not have branches;
• Due to the nature of its activities, the LLC is not on the list of organizations that are prohibited from applying the simplified taxation regime according to the provisions of Article 346.12 of the Tax Code of the Russian Federation.

The transition to the simplified tax system is of a notification nature, which means that the tax office cannot prohibit the use of this special regime. If it later turns out that the company did not take into account any conditions, or the organization made a mistake when determining the criteria for switching to the simplified tax system, then sanctions from the fiscal authorities cannot be avoided. Under such circumstances, the Federal Tax Service will additionally assess all taxes that are paid under the general regime for the entire period of application of the simplified tax system, as well as fines and penalties.

When can you give notice?

In order to start enjoying the benefits of simplified accounting and pay less taxes from the day you start a new business, you can submit an application for the simplified tax system at. If for some reason this was not done immediately, then there are still 30 days left.

You should hurry to submit your application within the allotted time. Otherwise, you will have to wait until the beginning of next year to get a legal opportunity to save on taxes.

For example, the registration date of Varyag LLC is January 15, and the notification of the transition to the simplified tax system was submitted to the tax authority on February 5. In this case, the requirement of the Tax Code of the Russian Federation to comply with a period of 30 days was met. The application for the transition to a simplified taxation system was submitted on time and the simplified tax system is applied from the date of registration of Varyag LLC - January 15. Consequently, the accountant of Varyag LLC will have significantly less work on calculating taxes and filling out tax returns, and the company’s management will save on taxes. But if the notice of application of the simplified tax system had been submitted, say, on February 20, Varyag LLC would have been refused to apply this regime until the end of this year.

When the inspection may refuse to accept a notification

There is a small possibility that the application along with the registration documents may be refused. This may be due to the fact that the law requires filing an application for the simplified tax system when registering with the tax authority at the place of registration of the new LLC. And documents for registering a company are often submitted to a special tax office that registers new legal entities.

If the application is submitted on time and accepted by the tax authority, there is no need to wait for confirmation of the right to apply the simplified tax system. The transition to a simplified accounting method is of a notification rather than a permissive nature. Confirmation that you have notified the tax authority of your intention to apply the “simplified tax” will be an acceptance mark on the copy of the notification. Or an acceptance receipt if the notification was submitted to the inspection by mail.

Where to get the form and how to fill it out

An application for the simplified tax system during registration can be drawn up arbitrarily, but it would be more rational to use the notification form provided for by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@. This document is assigned the number 26.2-1 and the tax documentation code (TDC) - 1150001.

The document to fill out can be easily found on the Internet on the website of the Federal Tax Service, in the databases of reference and legal systems or

The document form can be printed and filled out manually, or you can enter the necessary data into the notification on a computer and then print it out. Or you can fill out a notification about the transition to the simplified tax system using special electronic services for submitting a document via the Internet.

The application can be submitted to the tax authority in one of the following ways:

• use the service on the State Services website;
• send by registered mail with a description of the attachment;
• take it to the inspectorate in person.

How to fill out an application to submit it along with documents for LLC registration

In this case, the notification will look like this.

• The TIN and KPP values ​​have not yet been assigned to the company; we do not fill out these fields.
• In the “Tax Authority Code” field we indicate the code of the inspection where we submit the registration documents. You can find it on the website of the Federal Tax Service www.nalog.ru.
• We find the required indicator for the “Taxpayer Attribute” field at the bottom of the form.
• We indicate the name of the organization in accordance with the Charter.
• In the next field you need to put the indicator “2” in accordance with the note at the bottom of the form.
• Next, we indicate the indicator corresponding to the selected tax object. Let us remind you that if the “Income” object is selected, then the tax will be calculated at a rate of 6%. If the object “Income minus expenses” is selected for the tax base, then a rate of 15% will be applied. If during the course of the company’s activities it turns out that another option would be more profitable, then it will be possible to choose it only from the beginning of next year.
• In the “Year of notification…” field, indicate the current year 2019.
• We do not fill in information about income and the residual value of fixed assets; we put dashes in the appropriate cells.
• We indicate the number of sheets of supporting documents if there is a need to provide them. For example, this may be a power of attorney if the notice of transition to the simplified tax system is signed by an authorized representative of the organization under a power of attorney.
• Don't forget to put dashes in all empty cells.

We fill out the notification after registering the company, but before the expiration of the established period - 30 days

In such a situation, the notification will look like this:

The TIN and KPP have already been assigned to the enterprise by the registration authority and are indicated in the registration certificate of the new LLC. The code of the tax authority in which the company is registered for tax purposes is also known; we indicate it in the appropriate field. We fill out all other fields of the document similarly to the previous option.

Notification of transition to simplified tax system- this is a document that informs the tax authority about your desire to conduct business using a simplified taxation system. The notification form was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N MMB-7-3/829. The notification form has form 26.2-1. You can download this form below. Here we will figure out how to correctly fill out the notification form.

When is notification about the transition to the simplified system given?

If you are creating a new company, then you need to notify the tax office of your decision to switch to the simplified system within 30 days from the day you registered there. If an organization (IP) is operating and wants to change the tax regime and at the same time complies, then this can be done from the beginning of the next year by informing the tax office of your desire before December 31 of the current year. For individual entrepreneurs, a notification must be submitted to the tax office at the place of registration, for organizations - at the location.

Sample of filling out a notice of transition to the simplified tax system

The application form form 26.2-1 is presented on one sheet. Let's consider sequentially filling out each line of the form.

“TIN” - filled out only by operating organizations (IP), new companies that submit a notification with other registration documents, put dashes in the cells of this line.

“Checkpoint” - filled out only by operating organizations, individual entrepreneurs do not have a checkpoint, so they put dashes, newly created organizations put blanks.

“Tax authority code” - for organizations, the tax code is indicated at the location of the taxpayer, for individual entrepreneurs - at the place of registration.

“Taxpayer attribute code” – at the bottom of the form there is a list of taxpayers indicating their code; depending on the type of our company, select the desired category.

Below we indicate the full name of the organization or full name of the individual entrepreneur; fill in the remaining cells of this field with dashes.

“Switches to the simplified tax system” - below are three codes, from which you need to select the one you need.

“Selected as an object of taxation” – if income is selected as an object of taxation, then mark “1”, if income minus expenses - then “2”. Read more about the object of taxation in the article. " ".

“Year” is the current year in which the notification is submitted.

“Income for 9 months” - this field is intended only for existing organizations and entrepreneurs who have operated in recent months, they indicate the total income for 9 months, the amount of income for 9 months is one of the criteria by which it is determined whether the right of the organization to switch to “simplified”. New companies and individual entrepreneurs put dashes here.

“Residual value of fixed assets” - the value of fixed assets listed on the balance sheet as of October 1 of the current year, minus accrued depreciation, is also indicated only for working enterprises. This value is another criterion for the possibility of switching to the simplified tax system.

Below we write the full name of the director of the organization (full name of the individual entrepreneur), if notification 26.2-1 is submitted through a representative, then his full name is written, and below is a document confirming the right to represent the interests of the taxpayer.

The person submitting the notice puts his signature and the current date. The notification form is completed, all that remains is to submit it to the tax authority on time.