Help on Tele2, tariffs, questions

On this page you will find the value of the coefficient K2 () for all years in a convenient tabular form indicating the normative act.

Regulations,setting the size of the deflator coefficient K1

MINISTRY OF ECONOMIC DEVELOPMENT
RUSSIAN FEDERATION

ON SETTING THE COEFFICIENT-DEFLATOR K1 FOR 2013

In accordance with Article 346.27 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; ​​2003, N 1, Art. 6; N 28, Art. 2886; 2004 , N 30, item 3083, 3084; N 31, item 3231; 2005, N 1, item 34; N 30, item 3112; 2007, N 23, item 2691; 2008, N 30, item 3611 ) and in pursuance of the order of the Government of the Russian Federation of December 25, 2002 N 1834-r (Collected Legislation of the Russian Federation, 2002, N 52, Art. 5275) I order:

Set for 2013 the deflator coefficient K1 necessary for calculating the tax base for the single tax on imputed income in accordance with Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, equal to 1.569.

Minister
A.BELOUSOV

Registered with the Ministry of Justice of the Russian Federation
November 9, 2011 No. 22243

ORDER
dated 01.11.2011 No. 612

On establishing the deflator coefficient K1 for 2012

Set for 2012 the deflator coefficient K1 required to calculate the tax base for a single tax on imputed income in accordance with Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, equal to 1.4942.

Minister
E.S. NABIULLINA

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

ORDER
dated October 27, 2010 No. 519

On establishing the deflator coefficient K1 for 2011

In accordance with Article 346.27 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; ​​2003, N 1, Art. 6; N 28, Art. 2886; 2004 , N 30, item 3083; 3084; N 31, item 3231; 2005, N 1, item 34; N 30, item 3112; 2007, N 23, item 2691; 2008, N 30, item 3611 ) and in pursuance of the order of the Government of the Russian Federation of December 25, 2002 N 1834-r (Collected Legislation of the Russian Federation, 2002, N 52 (part II), art. 5275) I order:

Set for 2011 the deflator coefficient K1 required to calculate the tax base for a single tax on imputed income in accordance with Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, equal to 1.372.

Minister
E.S. NABIULLINA

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

ORDER
dated November 13, 2009 No. 465

On establishing the deflator coefficient K1 for 2010

In accordance with Article 346.27 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; ​​2003, N 1, Art. 6; N 28, Art. 2886; 2004 , N 30, item 3083; 3084; N 31, item 3231; 2005, N 1, item 34; N 30, item 3112; 2007, N 23, item 2691; 2008, N 30, item 3611 ) and in pursuance of the order of the Government of the Russian Federation of December 25, 2002 N 1834-r (Collected Legislation of the Russian Federation, 2002, N 52 (part II), art. 5275) I order:

Set for 2010 the deflator coefficient K1 required to calculate the tax base for a single tax on imputed income, in accordance with Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, equal to 1.295.

Minister
E.S. NABIULLINA

When using any individual entrepreneur taxation regime, general or special, many questions arise regarding the choice of activity codes and individual numerical values ​​\u200b\u200bthat are involved in any calculations. Codes and calculations (tax advance, tax itself, income amount) are an integral part of a businessman's reporting. Consider some points related to imputation ().

This can greatly facilitate the maintenance of UTII and other nuances of bookkeeping. service, try to minimize risks and save time.

Codes of types of business activities UTII 2019

Let's start with an important question about the codes of entrepreneurial activity on the imputation. What is the difficulty here? It is important to understand that they are not identical to the values ​​​​of OKVED codes! Where are these UTII activity codes needed? They must be indicated in the application that the individual entrepreneur fills out in order to register as a taxpayer on imputed income or be removed from such registration. Another example: , section 2, line 010.

Where to see them?

We take the Order of the Federal Tax Service No. MMV-7-3 / 414 @ dated 06/26/18, which approves the form of the document, the procedure for filling out and submitting, and open Appendix No. 5. It contains a table of codes delimited by groups.

There are no changes to this list for 2019. I will list them briefly:

I will list them briefly:

• 01 — Household services
• 02 – Veterinary services (treatment of animals)
• 03 - Repair and maintenance, car wash
• 04 – Provision of parking spaces for motor vehicles – paid parking
• 05 — Cargo transportation
• 06 – Passenger transportation
• 07 – Retail trade through a fixed network with a trading floor
• 08 — Retail trade — through a stationary network without a hall / a non-stationary network with a trading place, the area of ​​​​which is less than 5 sq.m.
• 09 — Retail trade - through a stationary network without a hall / a non-stationary network with a trading place, the area of ​​​​which is more than 5 sq.m.
• 10 – Retail trade related to the delivery / delivery type
• 11 - Catering with customer service room
• 12 — Catering without a hall for customer service
• 13 — Outdoor advertising on advertising structures (billboards, other outdoor advertising)
• 14 – Outdoor advertising on automatic structures with image change
• 15 — Outdoor advertising with the use of an electronic type board
• 16 – Advertising on external / internal transport surfaces
• 17 – Accommodation and accommodation services of a temporary nature
• 18 – Provision of places for trading in a stationary network without a hall, in a non-stationary network, in catering facilities without halls for customers (with an area of ​​\u200b\u200bthe place is not more than 5 sq.m.)
• 19 – Provision of places for trade in a stationary network without a hall, in a non-stationary network, in catering facilities that do not have a hall for service (with an area of ​​\u200b\u200bmore than 5 sq.m.)
• 20 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of ​​\u200b\u200bno more than 10 sq.m.)
• 21 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of ​​​​more than 10 sq.m.)
• 22 — Sale of goods through the functionality of vending machines

Each code corresponds to a specific physical characteristic of the activity and the basic monthly return - these figures are used to determine the imputed income for a particular activity.

Important! And here we will make a digression and recall the OKVED codes. Since 2017, a new list of personal service codes has been in effect for users of special regimes. Therefore, we use the classifiers OKVED2 and OKPD2, the basis is the Decree of the Government of the Russian Federation No. 2496-r dated November 24, 2016.

Deflator coefficients K1 and K2 for UTII for 2019

Now let's think a little about coefficients. We have already talked about. The calculation involves the basic yield, the value of the established physical indicator, the size of the bet and two coefficients K1 and K2.

K1 is a corrective indicator that is the same throughout the country and does not depend on the type of entrepreneurial activity. In fact, it is a reflection of inflation. K1 is approved at the end of the year and is valid for the entire following year.

K1 has remained unchanged since 2015 - 1.798. Then began its gradual rise. In 2019, its value will be 1.915 (Order of the Ministry of Economic Development No. 595 dated 10/30/18).

K2 is a special coefficient approved at the regional level. Usually, its value rarely changes, but you still need to ask if the coefficient of the last year has been preserved. To do this, just contact your tax office or look at official regional sources.

Well, that's all about the coefficients and codes of UTII activity. If you have questions, ask in the comments.

The existing provisions of the regulations require the use of indicators such as deflator coefficients for 2018 when determining the bases for calculating mandatory payments and indicators of compliance with the right to apply preferential tax regimes. This information is determined by the Ministry of Economic Development and is valid, as a rule, during the year for which it is established.

The deflator coefficient is an indicator that takes into account the rate of inflation. There are several variants of them, subdivided according to the scope of application of the norms of the Tax Code of the Russian Federation.

They are needed in established situations to determine personal income tax, cost, sales tax, as well as property tax for individuals. As a rule, the sum indicators used in calculating the payment are adjusted for them.

It must be remembered that the readings of the deflator coefficients for calculating the taxation indicators of each mandatory payment may differ from each other.

For example, the deflator coefficient on UTII allows you to calculate the imputed income in accordance not only with the type of service provided or the territorial location of the subject, but also with the year of the activity.

For simplicity, the deflator coefficient is needed to determine the criterion for applying this regime in terms of income. The legislation defines the maximum income of a simplified worker, which is fixed as a constant indicator. By multiplying this value by the deflator coefficient, you can find out the amount upon reaching which company or individual entrepreneur on the simplified tax system the rights to benefits are ligated.

With PSN, these indicators are necessary to take into account the criterion for its application in the form of maximum potential income.

Attention! The use of deflator coefficients allows government agencies to plan and regulate the development of the economy in order to reduce the negative impact of the tax burden on business entities, and timely apply measures to stabilize it.

For the next two years, an increase in the growth rate of prices for goods and services is predicted. This, in turn, will cause an increase in indicators, and if the Ministry of Economic Development does not restrain it, then an increase in the tax burden for enterprises is expected.

Who approves them and how often

The approval of these coefficients is in the department of the Ministry of Economic Development. Their indicators are approved at the end of the year by the relevant orders of the Ministry, and are valid for the next calendar year. Their calculation is determined by adjusting the value of the coefficient in the current period by a certain growth rate.

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Sometimes the Government decides not to recalculate the old coefficient and leave its value at the level of the previous year. So it was, for example, in 2017, when the value of the coefficient used in 2016 was left for UTII.

Deflator coefficients for 2018

Let us consider in more detail the types of existing deflator coefficients.

Coefficients K1 and K2 for UTII for 2018

There are two coefficients by which the amounts of imputed income are adjusted - K1 and K2. K1 is the deflator coefficient, which allows you to apply the established inflation rate in relation to the determined income.

It is established by the Ministry of Economic Development for a year. The K2 coefficient is determined by the legislative acts of local self-government bodies. It allows you to adjust the amount of imputed income, taking into account the type of services provided and the location of the subject.

K1 coefficient for UTII for 2018 table:

Factor for simplified system

In simplified terms, the coefficient is used to determine the maximum amount of income received for the year, as well as for 9 months, in order to apply the simplified tax system from the beginning of the next year.

According to the law, these indicators must be adjusted every year by a coefficient, as a result of which a new indicator for 2018 was adopted.

However, in fact, it does not affect anything, since until January 1, 2020, the annual indexing was canceled, and for the period 2017-2020 these indicators are taken in the following values:

• The income limit for the year for using the simplified tax system is 150 million rubles;
• The income limit for 9 months for the transition to the simplified tax system is 112.5 million rubles.

Coefficient for the patent system

In this tax determination system, the coefficient is necessary to revise the maximum allowable indicator of potential income that an individual entrepreneur can receive on the PSN. At the same time, the basic expression of such an indicator is taken in the amount of 1 million rubles.

It follows that the maximum expression of the potential indicator of income on the SPE in 2018 is 1.481 million rubles. It follows that the maximum price of a patent in 2018 will be: 1.481 million x 6% x 12 months = 7405 rubles.

In addition, it must be remembered that regional legislatures can additionally set their own coefficient, which will increase the potential income by three, five or ten times, depending on the number of inhabitants and a number of other factors.

You will be interested:

Minimum wage in Russia in 2018 and by Region: table of values

Coefficient for personal income tax

In this tax, the coefficient is used to calculate the amount of payment for the current year of a foreign citizen who works in Russia. This work should not be related to entrepreneurship and is carried out on the basis of a registered patent.

Such workers must transfer advance tax payments every month for the entire period of use of the patent. The base indicator of such a payment is fixed in the amount of 1200 rubles.

It follows that in 2018 a foreigner on a patent will have to pay a monthly advance payment in the amount of 2023.20 rubles. In addition, it must be borne in mind that regional legislatures have the right to additionally set their own multiplier.

For example, in Moscow in 2018, an additional coefficient of 2.2242 was determined. This means that the amount of payment here will be 4500 rubles.

Trading fee coefficient

This coefficient is used to determine the amount of the sales fee. It is used to determine the marginal rate of collection applied in the activities of the retail markets. The base rate, which is adjusted using this coefficient, is 550 rubles per 1 m2. To determine the rate for the current year, you need to multiply the base rate and the coefficient.

It follows that in 2018 the maximum rate is used in the amount of 550x1.285 = 706.75 rubles. Currently, the sales tax is used only on the territory of Moscow. At the same time, the base rate there was adopted in the amount of 50 rubles.

Coefficient for personal property tax

The coefficient has been put into effect since 2014. It provides a correction of the amount of tax during the gradual transition from the calculation of the cadastral value to the inventory. The coefficient is used only in those regions where the transition to a new calculation has not yet been made. It is expected that from January 1, 2020, all regions will begin to calculate the tax in a new way, and therefore, this coefficient will no longer be used.

Table of changes for 2017-2018

K2 - correction factor. It is used to correct various factors that affect basic profitability from various types of business activities . For example, the range of goods, seasonality, mode of operation, income, etc. This is stated in paragraph 6 of Article 346.27 of the Tax Code of the Russian Federation.

Use the value of the coefficient K2 incalculation of UTII . At tax return preparation reflect it on line 090 of section 2 of the form approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/13.

Who approves K2

The value of K2 is determined by the authorities of municipalities - districts, urban districts, as well as legislators of federal cities, such as St. Petersburg. Refer to your local regulations to determine exactly which correction factor to use.

And which municipality to choose if the organization operates in several regions at once? For example, it transports goods throughout Russia. In this case, determine the value of K2 on the basis of the regulatory documents of the municipality in which the company was put on tax accounting as a UTII payer. This follows from the provisions of paragraph 2 of article 346.28 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03-11-11 / 282.

When approved K2 comes into force

The following table will help you figure out from what point to apply K2, approved by local authorities.

Validity period of approved K2

The period during which the established K2 must be applied may not be limited in time. At the same time, local authorities can approve a correction factor for a specific year.

How to calculate UTII when K2 is not installed

It happens that there is no local regulatory document establishing K2. Or it exists, but by the beginning of this year it has not entered into force. How to act in such situations?

In the first case, calculate UTII based on the base yield, the amount of which is given in paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation (definition of the Supreme Arbitration Court of the Russian Federation dated May 29, 2009 No. VAS-3703/09).

In the second case, use the value of the correction factor that was in effect last year. Such rules are established by paragraph 7 of Article 346.29 and paragraph 1 of Article 346.26 of the Tax Code of the Russian Federation.

Sub-coefficients

The value of the coefficient K2 may consist of separate sub-coefficients. Such a division may be provided by local authorities. The basis is subparagraph 3 of paragraph 3 of Article 346.26 of the Tax Code of the Russian Federation.

The value of K2, which consists of sub-coefficients, can be determined by multiplying the values ​​of these components among themselves. Round the result according to the rules of arithmetic to the third decimal place. As a result, a single value can be from 0.005 to 1.0 inclusive. This is established by paragraphs 6, 7 and 11 of Article 346.29 of the Tax Code of the Russian Federation.

The answer to this question depends on whether the organization can document the amount of sales revenue for each group of goods.

There is data confirming the amount of revenue for each group of goods. K2 is determined based on the share of retail turnover of each group of goods in their total volume. This must be done in two stages.

First, calculate the final sub-coefficient K2, which takes into account the range of goods. To do this, use the formula:

Then determine the total value of the coefficient K2 by the formula:

The total value of the coefficient K2 cannot be less than 0.005 and more than 1.0 inclusive (clause 7 of article 346.29 of the Tax Code of the Russian Federation).

There are no data confirming the amount of revenue for each group of goods. When calculating UTII, use the largest value of the coefficient K2.

This procedure is based on the provisions of paragraph 2 of clause 6 of article 346.29 of the Tax Code of the Russian Federation and is recommended in the letter of the Ministry of Finance of Russia dated April 1, 2013 No. 03-11-11 / 125.

An example of calculating the K2 coefficient when selling goods of various assortment groups. For each group of goods, different values ​​of K2 sub-coefficients are set. The final sub-coefficient K2, taking into account the range of goods, the organization defines as a weighted average

The organization conducts retail trade (sales of household appliances and stationery) through a store with a sales area of ​​less than 150 sq. m. From this activity, the organization pays UTII. In the municipality where the organization operates, sub-coefficients are used to determine the value of the K2 coefficient, which take into account the range and level of wages in the organization.

The values ​​of sub-coefficients that take into account the range of goods are set in the following sizes:

• 0.53 - in relation to household appliances;
• 0.4 - for stationery.

Taking into account the prevailing average salary, the organization applies a sub-coefficient that takes into account the salary level in the organization in the amount of 0.7.

In the III quarter, the proceeds from the sale of both groups of goods amounted to 1,000,000 rubles. At the same time, household appliances were sold for 900,000 rubles, stationery - for 100,000 rubles.

The share of proceeds from the sale of goods of various groups according to the results of the III quarter amounted to:

• 0.9 (900,000 rubles: 1,000,000 rubles) - in relation to household appliances;
• 0.1 (100,000 rubles: 1,000,000 rubles) - in relation to stationery.

The organization calculated the final sub-factor K2, taking into account the range of goods, as follows:
0.53 x 0.9 + 0.4 x 0.1 = 0.517.

The value of the general coefficient K2, determined on the basis of sub-coefficients that take into account the range of goods and the level of wages, is 0.3619 (0.517 × 0.7).

How does the duration of activity on UTII affect the calculation of K2

The duration of activity on UTII can affect the calculation of K2 only if the local authorities provide for a special sub-coefficient. It can take into account the "mode of operation" and "seasonality". Such clarifications are contained in the letters of the Federal Tax Service of Russia dated September 15, 2011 No. ED-3-3/3101 and dated January 23, 2009 No. ШС-22-3/59.

The organization is not entitled to independently change K2, taking into account the actual duration of activities during the quarter. Paragraph 6 of Article 346.29 of the Tax Code of the Russian Federation does not provide for this.

Situation: how to calculate the K2 coefficient if the organization's activities on UTII are temporarily suspended in the middle of the quarter? The local regulatory act provides for the K2 sub-coefficient, which takes into account the actual duration of the activity during the month.

Calculate K2 based on a sub-factor that takes into account the actual duration of the activity.

Firstly if the local authorities have approved a sub-factor that depends on the duration of the actual activity, it must be taken into account. This is expressly stated in paragraph 6 of Article 346.29 of the Tax Code of the Russian Federation.

Secondly, the date of termination of activities subject to UTII is the day the organization is removed from tax records. This means that you need to calculate the tax only for the periods that preceded the deregistration. This follows from paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation.

Therefore, in those months that the organization has worked out completely, use the maximum value of this sub-coefficient. Determine the single value of K2 for the quarter (to fill in line 090 of section 2 of the declaration), taking into account the actual duration of activity, as the arithmetic mean.

An example of calculating the K2 coefficient for the quarter in which the organization ceased activities subject to UTII. The local regulatory act provides for a sub-coefficient K2, which takes into account the actual duration of the activity during the month

The organization conducts retail trade - it sells household appliances and stationery through a daily operating store with a sales floor area of ​​​​less than 150 square meters. m.

In the municipality where the organization operates, it is possible to transfer such activities to UTII. Local regulations provide for the following subfactors for calculating the correction factor K2:
- sub-coefficient 1, taking into account the range of goods, - from 0.3 to 1.0 (for household appliances and stationery - 0.8);
- sub-coefficient 2, taking into account the mode of operation, - from 0.5 to 1.0 (for outlets operating daily - 1.0);
- sub-coefficient 3, which takes into account the actual duration of the activity during the month and is determined by the formula:

Since March, the store has been converted into a warehouse. The organization was removed from tax accounting as a UTII payer on February 17. In January, the organization worked seven days a week (31 calendar days). The value of the K2 coefficient for the first quarter was calculated by the accountant of the organization in the following order:
- coefficient K2 for January - 0.8 × 1.0 × (31 days : 31 days) = 0.8;
- coefficient K2 for February - 0.8 × 1.0 × (16 days : 28 days) = 0.457.

For March, the value of the K2 coefficient is not determined, since the activity subject to UTII was terminated in February.

The value of the K2 coefficient, which must be indicated in the UTII declaration for the first quarter, is:
(0,8 + 0,457) : 2 = 0,629.

UTII is understood as a single tax on imputed income, it was introduced in 1998. Organizations and individual entrepreneurs can switch to this type of taxation of their own free will, although more recently the special regime was compulsory

In order to calculate UTII, you need to know the tax rate, business income of an organization or individual entrepreneur, as well as deflator coefficient. The latter is calculated in different ways, and if K1 depends on the decision of the Ministry of Economic Development, then K2 must be determined by acts at the place of registration of the organization.

K1 is a deflator, thanks to which you can take into account the prices of various goods and services for the previous year. K2, on the contrary, is the deflator of the underlying business return. This indicator is used in order to adjust the factors that affect the income indicator depending on a particular type of activity.

Here are just some of the factors that can affect the odds:

• the amount of profit for a specific period of time;
• availability of transport and its quantity;
• the area of ​​information stands located on the street and used to advertise the product;
• features of the territory in which entrepreneurs carry out their activities;
• the mode by which organizations operate;
• seasonal work and so on.

Application

Do not think that two different coefficients are used in the same way. Thus, the use of the first coefficient is due to the very value of the tax: payments sent to the budget are calculated not from the income that the entrepreneur managed to receive for a certain period of time, but from the so-called imputed income - from that which the organization receives for a specific period of time.

As for the size of income for each activity, the legislators do not change it, preferring simply to adjust the coefficients K1 and K2. K1 increases the tax of an organization or individual entrepreneur, taking into account inflation.

If K1 operates throughout the country, then K2 is set every year by local authorities. There is a fundamental difference between K1 and K2 - for example, K2 acts primarily to reduce the total amount of tax that is supposed to be paid.

It is clear that a different type of activity can bring different incomes, so levying the same tax is at least unfair. To regulate taxation, local legislation uses just K2.

The value of the regulatory coefficient K1 in 2020 is 2.009. As for the reduction factor K2, it is set by the municipal authorities, so sometimes it is not easy to find information about it. But this year it will range from 0.005 to 1.

UTII should be paid every quarter, and before that, calculate according to the formula:

tax for 3 months = imputed income for the same period + rate

The rate should be found in the region in which the organization is registered. As a rule, almost everywhere it is 15%, but the authorities can lower this figure to 7.5%.

If we are talking about imputed income for 12 months, then three indicators are needed to calculate it: K1, K2 and the profitability of the organization for the month.

As for the amount of imputed income, it can be calculated as follows:

imputed income for three months \u003d basic income calculated for 1 month * the amount of physical. indicators for 3 months * K2 * K1

It also happens that the organization does not immediately switch to UTII, but does it, for example, in the middle of the quarter. In this case, UTII will be calculated starting from the date when the organization was registered:

imputed income for the month when the organization was registered = basic profitability accrued for 1 month * physical. indicator for the month * (the number of days that the company was registered on UTII / total number of days in the month) * K2 * K1

Now let's look at a few examples. The option will be considered at mid-quarter.

A certain individual entrepreneur sells goods at retail through a store. The area of ​​the store is 50 sq.m. The rate is 15%. At the same time, the basic profitability of this entrepreneur is 1,800 rubles per square meter.

The coefficient K1 is equal to 2.009. As for the K2 coefficient, the local authorities estimated it at 0.5.

Suppose that the company switched to UTII taxation on January 23 of the current year. Then the tax for this month should be calculated in 9 days, but for the next two months - in full.

1800 * 50 / 31 * 9 * 0.5 * 2.009 = 26246.61 where

1800 is the basic yield per sq.m., 50 - the total area of ​​the store, 31 - the number of calendar days in January, 9 - the number of days for which the tax should be calculated, last 2 indicators are coefficients K2 and K1.

In order to calculate income for the next two months, you need:

1800 * (50 + 50) * 0,5 * 2,009 = 180 810

To get the total amount of income, you need to add the two resulting indicators for incomplete January, as well as full February and March. The result will be:

25 018 + 172 350 = 207 056,61

To obtain UTII, we multiply the total amount of income by the local rate. It turns out:

207056,61 * 15% / 100% = 31 105,8

Approximately UTII can also be calculated if the company stopped using this type of taxation in the middle of the quarter.

Minimum and maximum size

When the deflator coefficient rises or falls, it is especially strongly reflected in the IP. The thing is that it is individual entrepreneurs who pay insurance premiums to the FFOMS and PFR in fixed amounts, which is prescribed in article 14.

Information on the coefficients is presented in this news release.

K2 coefficient

This coefficient very important when calculating tax. Unlike the K1 coefficient, which by its principle is corrective and largely depends on inflation, the K2 coefficient is primarily a downward one and is used to equalize the business used in different regions of the country.

Of course, it is very difficult to compare the revenue, for example, in a small stall in a small village and a store in the center of the capital. That is why this coefficient was called reducing, it can vary in different indicators, which, nevertheless, should not exceed one. The K2 coefficient is taken depending on the current economic state of a particular region of the country.

The K2 coefficient may change over time - for example, if the economic condition of the region has become better or worse. So, if the K2 coefficient this year is 0.7, then if it decreases to 0.6, it will save small businesses a decent amount in taxes.

Every year, K2 is approved by the local authorities before November 20 for the next year, so if you need to revise it and apply to the local authorities for a reduction, then this should be done as soon as possible so that the coefficient starts working from next year.

To determine the coefficient, you need to clearly know and understand the following:

• the type of activity that you are engaged in, since sometimes you need to connect the range of goods sold;
• the exact one on which the activity is carried out;
• the number of employees.

When an organization fills out a declaration, the K2 indicator must be indicated in column 9, section 2. It should be borne in mind that the coefficient can be set for a long period without a time frame.

As for the documentation that establishes the reduction factor, it can enter into force no earlier than one month after it is published, and no earlier than January 1 of the next tax period.

K2 indicators depending on the type of activity

Changes 2020-2021

From January 1, 2020, individual entrepreneurs will not be able to apply UTII, as well as the patent system, if they sell three groups of goods subject to mandatory labeling. These include medicines, shoes, fur coats and other products made from natural fur (paragraph 12 of article 346.27, subparagraph 38 of paragraph 2 and paragraph 1 of paragraph 3 of article 346.43 of the Tax Code as amended by Law No. 325-FZ).

When selling at least one unit of such a product, the right to UTII will be lost. If the entrepreneur used UTII, then he switches to the general taxation regime.

As follows from the Federal Law of September 29, 2019 No. 325-FZ, with On January 1, 2021, UTII is completely canceled in the Russian Federation.