STS since 2020: changes, latest news, limit, conditions, new

Content

1 Last news
2 Transition conditions in 2020

The use of a simplified taxation system (STS) implies compliance with certain limits on income and value of fixed assets, as well as a number of other conditions. From 2020, some changes will be made to the system. They should be known not only by those entrepreneurs who are already applying it, but also those who plan to switch to it.

Last news

A simplified tax system is one of the methods of calculating and paying taxes that can be used by both individual entrepreneurs and legal entities. STS is intended for use by representatives of small and medium-sized businesses, and involves compliance with certain rules. The system is regularly subjected to changes that are aimed at its even greater simplification and openness. In 2020, the introduction of innovations is also planned, however, most of them do not yet have documentary evidence.

Limit increase

In 2020, indexation of the limit values envisaged for the simplified tax system, which until then had been frozen, began to operate. New amounts will be calculated taking into account the approved ratio. For 2020, a coefficient equal to 1 is approved. That is, therefore, for this tax period, the limits remain within the previous boundaries:

income for the tax period - not more than 150,000,000 rubles;
the residual value of fixed assets (based on accounting data) - not more than 150,000,000 r.

From 2021, changes in the limit values for the simplified tax system will depend on inflation indicators, on the basis of which the size of the coefficient will be revised.

Coins on the table

New bids

In 2020, the Ministry of Finance proposes to introduce a federal law for entrepreneurs on the simplified tax system, which will help them continue to use the special regime in the event of a slight deviation from the approved conditions. The Ministry proposes to amend the Tax Code, which implies the use of higher rates for those who have exceeded the income and / or number of employees established for this system. If earlier, in case of exceeding the permissible limits, the entrepreneur was forced to switch to other taxation systems, then the following provisions are provided for in the draft Ministry:

for the object of taxation, “income” when the limit is exceeded in the range of 150 to 200 million rubles, the tax rate is set at 8% (instead of 6%);
for the taxable item “income minus expenses”, when the limit is exceeded in the range of 150 to 200 million rubles, the tax rate is set at 20% (instead of 15%);
if the number of employees exceeds 100 to 130 people, the tax rate increases to 8% (“income”) and 20% (“income minus expenses”) depending on the type of object of taxation selected.

Increased rates become effective if either the profit margin or the number of employees is exceeded, or if both of these requirements are violated at the same time. If the border limits are exceeded (200 million and 130 people), the entrepreneur will not be able to use the simplified tax system in the future.

In 2020, according to the basic conditions of the simplified tax system, the tax rate remains within 6 and 15% for “income” and “income minus expenses”, respectively. The regional government, on its own initiative, can change its size and set “income” within the range of 1-6% for the object of taxation and 5-15% for the object “income minus expenses”.

New rates must be applied starting from the quarter in which the limits were exceeded. For taxpayers with the “income” object, they will be valid for the next quarter. It will be possible to return to the previous tariffs when establishing income and number to the required level (no more than 150 million and 100 people). For taxpayers with the “income minus expenses” object, higher rates will work throughout the tax period and it will be possible to return to the established tariffs only from the new year.

Calculation of the amount of tax payable

This federal law of the Ministry of Finance is still under consideration and published on the official portal of the Federal Projects. See the full text of the proposed revisions to the Tax Code at regulation.gov.ru. When approving the law, it is planned that the adopted changes on the simplified tax system will come into force on January 1, 2020.

Cancellation of declaration

Talk about the cancellation of declarations for individual entrepreneurs on the USN has been going on for a long time. In an interview for the Taxes program, the deputy head of the Federal Tax Service, Dmitry Satin, said that in 2020, reporting for USN-online would be much easier for users. The corresponding news was also published on the official portal of the Federal Tax Service in August 2019. Using online CCP allows you to create reporting documentation automatically, and transfer it to the tax authority using telecommunication channels. The use of modern technology simplifies the method of paying taxes, which significantly saves time. Reporting is created on the basis of data received by the tax authority through the online CCP, where the amount of tax is calculated and sent to the taxpayer.

However, the announcement of the cancellation of the declaration on the simplified tax system in 2020 is only an expression of the intentions of the tax service to simplify the process of business administration. It will be possible to talk about the implementation of this project in life after the preparation and approval of the relevant legislative framework.

So far, the method and terms of reporting for 2019 remain the same:

organizations filed a declaration until March 31, 2020;
IP - until April 30, 2020.

Tax Code of the Russian Federation

Transition conditions in 2020

Entrepreneurs using existing taxation regimes can switch to the simplified tax system, subject to the following conditions:

the transition is possible only from the new tax period, that is, from 2020;
the corresponding notification (statement) must be provided to the tax authority (at the place of business - for legal entities, and at the place of registration - for individual entrepreneurs) before the new tax period, that is, until December 31, 2019;
the organization’s activities must comply with the conditions that are applicable to the simplified tax system (limits on income and number of employees, lack of branches, the share of other organizations does not exceed 25%);
An LLC may file a notice of transition to the simplified tax system in 2020 if, based on the results of 9 months of 2019, the organization's income does not exceed 112,500,000 rubles;
the transition from UTII to the STS is possible at the beginning of the same month in which the obligation to pay this tax ends (at the same time, a notification of the transition must be submitted to the tax authority no later than 30 days from the date of termination of this obligation).

When registering an individual entrepreneur or legal entity, the taxpayer can immediately submit an application for the use of the simplified tax system along with a package of documents for registration. Or he can do this within 30 days after providing the basic documents for registration.

Will the FTS cancel declarations on STS in 2020: video