The value of k1 for envd for a year. The procedure for using the coefficients k1 and k2 envd

22.05.2021

The authorities have decided on the size of K1 for UTII for 2019. Let's calculate how much the tax will increase.

K1

Recently, a draft on the establishment of deflator coefficients for 2019 was published. Among other factors, K1 is set for UTII payers.

If in 2018 K1 is 1.868, then in 2019 it is set at 1.915.

Thus, the ratio increased by 2.5%.

However, when calculating the tax, it can be reduced by the insurance premiums paid during the quarter.

Let's calculate by examples how much the tax will increase in 2019 for individual entrepreneurs.

IP on UTII without employees

For example, let's take an individual entrepreneur without employees engaged in such activities as the provision of personal services to the population, car repairs and retail trade.

In different settlements, K2 has a different meaning. For example, we take K2 for household services = 0.5; car service = 1; retail trade on an area of 40 sq. m = 0.8.

Kind of activity	Domestic services	auto repair	Retail
Base Yield
Physical indicator







UTII before reduction for contributions
UTII before reduction for contributions
Total UTII payable
Total UTII payable
UTII change
UTII change

As you can see, for individual entrepreneurs without employees, the change in K1 does not have a significant impact on the amount of imputed tax. For those whose tax was more than covered by fixed contributions in 2018, it will remain at zero in 2019. For some, the tax will even decrease, since with a slight increase in UTII due to an increase in K1, there is a simultaneous increase in insurance premiums, which reduce the amount of the increased tax, making it even less than it was in the previous year.

However, even with a decrease in UTII, the overall tax burden on entrepreneurs will increase, since fixed contributions in 2019 increase by 12% compared to the current size.

IP on UTII with employees

Now, for example, let's take an individual entrepreneur with two employees engaged in the same activities - the provision of personal services to the population, car repairs and retail trade.

We also take K2 for household services = 0.5; car service = 1; retail trade on an area of 40 sq. m = 0.8.

We will take the salary of employees equal to the minimum wage.

Kind of activity	Domestic services	auto repair	Retail
Base Yield
Physical indicator



Fixed installments per quarter

Fixed contributions from income over 300 thousand (1/4 of the annual amount)

Contributions from the salary of employees (30.2% of the minimum wage) for the quarter

UTII before reduction for contributions

Total UTII payable

Change in UTII (per quarter)

Change in the total tax burden (UTII contributions)

The coefficient K1 for UTII is an indicator that is used when calculating a single tax on imputed income. It changes annually and has already been set for 2020. Taking into account the new figures, we will figure out how much the amount of tax that users of the “imputation” will have to pay will change.

What is K1 for UTII

K1 is the so-called deflator coefficient, which the federal authorities regularly review in order to fix the change in consumer prices when calculating the tax on imputed income. The indicator is calculated annually and then published by the Ministry of Economic Development of the Russian Federation. The deadline for the appearance of new coefficients is November 20.

How did K1 change according to UTII

To find out which K1 is set for 2020 for UTII, the order of the Ministry of Economic Development dated October 21, 2019 No. 684 will help. Officials approved a deflator coefficient of 2.009 for entrepreneurs on the “imputation”.

Recall that this taxation regime in Russia appeared in 2013, and since that time the authorities have been revising the values of increasing coefficients. See how (table) K1 for UTII changes for 2020 and previous ones.

Why does the coefficient affect the amount of tax

To calculate the tax base for UTII, the following formula has been introduced:

NB = BD × K1 × K2 × (FP1 + FP2 + FP3),

NB is an abbreviation for the phrase "tax base";
BD - the basic profitability established at the federal level;
K1 and K2 are correction factors that can be changed by federal and regional authorities;
FP1, FP2 and FP3 are physical indicators recorded by the taxpayer when carrying out activities in each month of the quarter (area, number of employees or vehicles).

It can be seen from the formula that the K1 coefficient in the formula plays a big role: the higher this indicator, the more entrepreneurs and organizations pay, even if other business parameters remain the same.

How the amounts of tax payable will change (calculation on a specific example)

According to the decision of officials, the K1 coefficient for UTII for 2020 will be 2.009. In percentage terms, the difference with the previous figure is 4.9%. Although the authorities forecast an inflation rate of 3.8%, the Ministry of Economic Development has included higher price increases in the figures.

Let's look at a specific example of how much taxpayers' expenses will increase. Let's say IP Petrov I.I. provides household services. According to the Tax Code of the Russian Federation, the basic profitability per month for this type is 7,500 rubles. UTII coefficient K1 for 2020 is 2.009, and let K2 be 1. The physical indicator is the number of employees, including the entrepreneur himself. Suppose Petrov has 3 people working all the time. Calculate the amount of tax for the first quarter of 2020:

(7500 × 1 × 2.009 × (3 + 3 + 3 (people)) × 3 = 406,822.5 rubles.

This is the tax base. The tax rate itself is 15%. With this in mind, Petrov will pay the maximum for the 1st quarter:

406,822.5 × 15% = 61,023 rubles (clause 11 of article 346.29 of the Tax Code of the Russian Federation requires rounding figures when calculating).

Now, under the same conditions, let's compare the tax for the same period in 2019, when K1 is 1.915:

(7500 × 1 × 1.915 × (3 + 3 + 3 (people)) × 3 = 387,787.5 rubles.

This is the tax base. We multiply it by the maximum possible tax rate of 15%:

387,787.5 × 15% = 58,168 rubles.

We get the following: compared to expenses in 2019, Petrov will have to pay 2,855 rubles per quarter. more, and at the end of the year - by 11,420 rubles. more. This is provided that the entrepreneur does not use any benefits such as reducing the amount by 50% as compensation for the cost of paying insurance premiums.

To calculate UTII tax payments, you can use the free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of the main taxes of the general taxation system with one single one. On imputation are not subject to payment:

personal income tax (for individual entrepreneurs).
Income tax (for organizations).
VAT (excluding exports).
Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Read about how to fill out a UTII declaration for the 1st quarter of 2020.

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of the disabled.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified product groups . In accordance with the new edition of Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

Organizations and individual entrepreneurs with more than 100 employees.
Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
Educational, health and social welfare institutions providing catering services.
Organizations belonging to the category of the largest taxpayers.

The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.

In the presence of a license, the largest taxpayers include credit institutions, insurance companies (carrying out insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayer.

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Switching to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

Delivery or peddling retail trade.
Placement of advertising on vehicles.
Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to the transition to UTII in 2020

The number of employees is less than 100 people.
The share of participation of other organizations is not more than 25%.
An organization or an individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
UTII was introduced in the territory where it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month is calculated using the following formula:

UTII \u003d Base income x Physical indicator x K1 x K2 x 15%

Base Yield is established by the state per unit of physical indicator and depends on the type of entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is established by the Ministry of Economic Development of Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the "Peculiarities of regional legislation" section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).
note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).
You can also accept to reduce insurance premiums paid for one tax period in another. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).
Individuals and organizations with employees can be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).
Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.
The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.
In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If an individual entrepreneur provides catering services and conducts retail trade with employees, then the CRE must be registered from February 1, 2017 to July 1, 2018. To receive a deduction, these expenses should not be taken into account earlier under other taxation systems.
Benefit amount - 18 000 rub. for each cash register.

note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Base Yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Balashikha is 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed contributions for yourself, but not more than 50% .

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Smolensk is 1 .

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

The resulting amount of tax can be reduced by the paid insurance premiums for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided services for the repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow Region.

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.

Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore shift to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which are strongly recommended by tax officials, illegal. Especially if they contain sections such as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on weekends or holidays, they are also transferred to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to the tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

Balance sheet (form 1).
Report on financial results (form 2).
Statement of changes in equity (Form 3).
Cash flow statement (Form 4).
Report on the intended use of funds (form 6).
Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when accepting funds from individuals (and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary apart for each taxation system to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.

There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often, this is due to the number of employees, that is, according to the results of the tax period (quarter), the average number of employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different tax regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.

Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), the individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs with on the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available under the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles include vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.

Based on paragraph 1 of Article 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the person (recipient) authorized to receive the goods, and the sender undertakes to pay the established fee for the carriage of goods.

Thus, in relation to entrepreneurial activities in the provision of motor transport services under contracts for the carriage of goods concluded with legal entities, a taxation system in the form of a single tax on imputed income for certain types of activities can be applied.

BLITZ!
K1 is a federal coefficient, updated annually. Value for 2020 - 2,005 .
K2 is a regional coefficient, it needs to be specified in local governments, it is different for each region. It depends both on your region (sometimes even on the municipal area), and on the type of activity that you are engaged in.

Before finally opting for any tax regime, novice entrepreneurs, and even those who simply decide to switch from one tax scheme to another, should first thoroughly study the features of each of the taxation systems in force in Russia, since all of them have their own subtleties and nuances. UTII is no exception. For example, when calculating a single tax on imputed income, an accountant must necessarily take into account special adjusting factors K1 and K2.

Dimensions of coefficients K1 and K2

Presented on a separate page.

And on this page you will learn more about.

Coefficient K1: what is it and why is it needed

The correction factor K1 or, as it is also called in professional language, deflator coefficient displays the rate of inflation. It is established for a period of one year and is subject to application throughout the territory of the Russian Federation.

According to the law, the Ministry of Economic Development of Russia is responsible for calculating the K1 coefficient, and by a special order it is obliged to publish its value for the next year, and no later than November 20 of the current year. If this procedure has not been carried out, then last year's values are automatically prolonged.

The essence of calculating the coefficient K1 is quite simple: the coefficient for the past year is multiplied by the coefficient of the coming year. True, the preliminary work is much more difficult: ministerial workers have to conduct a thorough analysis of the cost of the consumer basket and its changes during the year. As practicing accountants notice, K1 grows every year, which, in general, is not surprising, since prices for goods and services also increase from year to year.

Tax Base: Underlying Returns and Physical Indicators

When calculating the Unified Tax on imputed income, regulators take into account the basic profitability of a particular type of activity. A baseline return is an estimated monthly return corresponding to some specific physical indicator. In turn, the unit of a physical indicator can be:

individual entrepreneurs and employees,
trading places,
vehicles (cars and others),
area of retail premises, i.e. square meters.

To make it clearer, let's give examples: for veterinary and domestic services, the physical indicator will be the number of employees, for grocery chains - square meters, for transport enterprises, in turn, the number of cars involved in the work, etc.

Tax base = basic return x physical indicators.

In a separate material, it is given depending on the type of entrepreneurial activity.

Important! It happens that in the tax period there is a change in the value of a physical indicator. In such a situation, it is necessary to take into account this change to calculate the amount of UTII from the beginning of the month in which it occurred.

The physical indicator and the basic profitability of each type of activity falling under UTII are established in the corresponding article of the Tax Code of the Russian Federation.

ATTENTION! It is the basic yield that needs to be adjusted for the coefficients K1 and K2. Thanks to these coefficients, it is possible to take into account the influence of external factors on the profit received by businessmen.

By the way, since the basic income is calculated on the basis of a monthly period, then when determining the tax base, which, as you know, is equal to a quarter on UTII, it must be increased three times (i.e., by three calendar months).

CALCULATION EXAMPLE

Let's compare how the tax burden of UTII payers will change with an increase in K1. Imagine that an individual entrepreneur provides shoe repair services, 2 shoemakers work for him. The basic profitability of its activities (“household services”) per month, according to the Tax Code of the Russian Federation, will be 7,500 rubles. Let K2 be equal to 1 in this region, and the maximum tax rate is 15%. For simplicity of calculations, we will assume that the entrepreneur does not use benefits for compensating the payment of insurance premiums.

Let's calculate what tax an individual entrepreneur must pay for the 1st quarter of 2018, when the K1 indicator of the last year is still valid - 1.798. First, we calculate the tax base: (7500 × 1 × 1.798 × (2 + 2 + 2 (persons)) × 3 = 242,730 rubles. Multiply it by the tax rate: 242,730 x 15% = 36,409 rubles (with rounding, as required by the Tax Code of the Russian Federation).

Now let's see how this indicator will change with the growth of K1 to 1.868 - let's calculate the amount of the UTII payment for the 2nd quarter. The tax base will be (7500 × 1 × 1.868 × (2 + 2 + 2 (person)) × 3 = 252,180 rubles. We take 15% of this amount: 252,180 x 15% = 37,827 rubles.

Thus, the quarterly payment will increase by 1,418 rubles, and by the end of 2018, this individual entrepreneur will have to pay about 4,254 rubles more than before.

Coefficient K2: conditions and its features

This coefficient, which is also a corrective one, unlike K1, takes into account many external factors at once, which in one way or another are capable of affecting the business activities of an enterprise or individual entrepreneur working on UTII.

These factors include:

mode of operation of the organization or individual entrepreneur;
seasonality;
employee salaries;
the range of goods, services and work performed;
profitability;
specific place (address, district) of commercial activity;
the area of used advertising and information fields and their variety;
other factors.

The above conditions, which are taken into account by the K2 coefficient, are not limited in any way, so their list can be continued.

This is due to the fact that K2 is set in each region individually by the representative bodies of urban districts, municipal districts, etc. taking into account the characteristics of these territories.

By the way, according to the law, the regions may not set this reduction factor, but, as a rule, local authorities still go towards representatives of small and medium-sized businesses, who mainly work on UTII.

FOR YOUR INFORMATION! The correction factor K2 is considered to be a reduction factor. Its role is to equalize merchants working in different conditions.

For example, this is important for those who do business not in megacities, but in small villages and towns. This coefficient is developed by local authorities and depends on the economic situation in the region. Moreover, representatives of the business community have the right to influence the size of the coefficient through a direct appeal to the municipal authorities.

This coefficient can be equal to 1, if it is not planned to apply a reduction, or be less than 1, then in the tax calculation formula it will turn out to be preferential. If the exact size of K2 for your region has not yet been clarified, and you need to carry out a preliminary calculation of UTII, it is better to calculate K2 equal to 1. The minimum value of the K2 coefficient is 0.005.

ATTENTION! Coefficients K1 and K2 are set for one year and are subject to annual recalculation.

If the interested power structures set the value of K2 in all details, then it is very convenient for taxpayers. Otherwise, when municipalities regulate only its individual components, tax entities have to independently calculate the final size of this coefficient by multiplying its established values.

Reasons for adjusting the K2 coefficient

Under certain circumstances, the value of the K2 coefficient for some specific enterprises or individual entrepreneurs may be changed. In particular, this is possible if:

the work of the enterprise or individual entrepreneur was carried out less than the tax period (for example, only two months out of three quarterly). Moreover, if such an adjustment is not prescribed in local legislative norms, this cannot serve as a basis for its cancellation;
the company's activities did not take place every day, for example, in connection with sanitary and weekend days, or according to a schedule approved within the organization;
there was a forced suspension of activities caused by objective reasons. These include force majeure, cases of accidents and repairs, temporary disability of employees, suspension of activities by a court decision, etc.

In order for the tax authorities not to suspect that they want to evade paying taxes, these facts must be supported by relevant documents.

IMPORTANT! If for some time an individual entrepreneur or an enterprise located on UTII for some reason did not have contracts and transactions, but, nevertheless, in fact, commercial activity was carried out, then this cannot serve as a legal basis for non-payment of the Single Tax on implied income.

In other words, if there is no valid explanation for the lack of income, you still have to pay this tax.

How to find out the coefficient K2

Since K2 is set at the regional level, you need to find out its value at the local tax office or on its website. For a correct search, it is necessary to take into account not only the locality, but also the type of activity of the individual entrepreneur or organization.

Thus, when calculating UTII, it is necessary to take into account the decreasing and increasing coefficients K1 and K2. Ultimately, they are able to significantly influence the amount of taxes paid to the state treasury.

Calculation of coefficients K1 and K2 Gusarova Julia Internet accounting "My business" - how to calculate the coefficients K1, K2 UTII in 2018, formulas, tables of values.

How to calculate the coefficient K1 on UTII

The formula for calculating the deflator coefficient K1 takes into account the change in consumer prices for goods (works, services) in Russia in the year preceding the current calendar year.

The K1 coefficient is calculated every year by the Ministry of Economic Development of the Russian Federation. Entrepreneurs and organizations do not calculate this coefficient on their own.

The deflator coefficient K1 is set by the Ministry of Economic Development of Russia for each calendar year and is subject to publication no later than November 20 of the year preceding the year for which its value is determined.

For 2018, the deflator coefficient K1 is set at 1.868 (order of the Ministry of Economic Development on October 30, 2017 No. 579).

How to calculate the K2 coefficient on UTII

In the calculation of UTII, in addition to the deflator coefficient K1, the corrector coefficient K2 is involved. This indicator takes into account the peculiarities of doing business. The procedure for calculating K2 among these features includes, for example, the range of goods, seasonality, mode of operation, place of business, etc.

The correction factor K2 is established by the regulatory legal acts of the municipality. The regional laws that determine the procedure for applying the UTII regime in a certain territory also indicate the features of the K2 corrector coefficient in this region.

The table of values of the adjustment coefficient contains the name of the type of activity that falls under UTII in the given territory. In this case, a single value of the K2 coefficient can vary from 0.005 to 1.0 inclusive

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