What is an automated simplified taxation system and who is it suitable for?
Miscellaneous / / April 28, 2022
We understand the details and talk about the pros and cons of this mode.
Irina Nekit
From July 1, 2022, in the territory of four regions of the Russian Federation, actFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System”” a new tax regime for business - an automated simplified taxation system (AUSN).
There are already many myths about this special regime - for example, that you can now completely abandon the accountant, and the tax burden of a business will be almost halved. AUSN is even called the crusade of the state against the gray economy. Allegedly, this system is so profitable and convenient that businessmen who partially or completely work in the shadows will gladly switch to it.
But the new tax regime is not as simple as the developers present. And it offers very few real benefits for business.
What are the features of AUSN
The first word in abbreviation
AUSN - "automated". This means that the tax will countFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System”” inspection (IFTS), and the taxpayer only needs to pay the claim on time. You don't have to report income and expenses. This is the long-promised rejection of declarations.The same principle applies to self-employed. They also do not have tax reporting, and the payers of the professional income tax themselves indicate the amount of income received in their personal account, as they say, on parole.
But if the FTS controls the self-employed, who are not business entities, only conditionally, then the state is not ready to leave business without supervision. Therefore, tax reporting on AUSN will be replaced by other information.
In addition, the automated taxation system is also introduced banks. The result is a rather cumbersome structure:
- Taxpayer (organization or individual entrepreneur at AUSN). His income and expenses are confirmed by the data of the cash register and current account, as well as independently transmitted information in his personal account on the website of the Federal Tax Service.
- IFTS. Calculates the tax on the basis of all received data and sends a request for payment.
- Bank. Must transfer salary from the current account of the employer, personal income tax from payments, as well as at the request of the organization or individual entrepreneur, instead of them, transfer taxes from the current account to the Federal Tax Service.
Is it possible to refuse an accountant at AUSN and stop paying for his services? If we are talking about an organization or an individual entrepreneur with employees, then it is unlikely.
The fact is that the annual tax return is canceled, as well as forms RSVCalculation of insurance premiums, 6-personal income taxCalculation of the amounts of personal income tax calculated and withheld by a tax agent (Form 6‑NDFL) and 4-FSSCalculation of accrued and paid insurance premiums for compulsory social insurance against accidents for production and occupational diseases, as well as for the cost of paying insurance coverage (Form 4 - FSS RF) by employees. According to reports to the Pension Fund of Russia, there are nuances: SZV-TDInformation on the labor activity of a registered person (SZV‑TD) must be given; SZV-MInformation about the insured persons (form SZV-M) sent to contractors with contracts civil law character; SZV-STAGEInformation about the insurance period of the insured persons (form SZV‑STAZH) filled out for certain categories of workers.
But no one canceled accounting for organizations and personnel records for personnel for AUSN. Plus, you will have to constantly enter data into the taxpayer's personal account on the website of the Federal Tax Service, and also submit reports on accruals to employees to the bank. So the need for accounting services will decrease, if only slightly.
But for the participation of banks will have to pay more. AT lawsFederal Law No. 18-FZ dated February 25, 2022 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” lists their duties and even fines for violating the procedure and deadlines for transmitting information to the Federal Tax Service. Of course, the bank, as a commercial structure, will compensate for these risks with higher prices for settlement and cash services or the introduction of new commissions.
And since only some of the banks will take part in the experiment, business will not be - you will have to agree to the conditions set.
Who can switch to AUSN
Not everyone. Business must correspondFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System”” several criteria:
1. Be located on the territory of Moscow, Tatarstan, Moscow or Kaluga regions.
2. Have no more than 60 million rubles of annual income and no more than five employees (it is forbidden to hire non-residents, employees entitled to early retirement, as well as those whose income is not taxed on rate of 13%).
3. To pay salary personnel, not in cash or in kind.
4. Do not have separate subdivisions or branches, and also not include a legal entity with a share of more than 25% as a participant.
5. Have a current account in one of the authorized banks - a specific list is being developed by the Federal Tax Service.
6. Possess funds whose residual value does not exceed 150 million rubles.
7. Conduct all declared income and expenses through a cash register or current account.
8. To be unrelated:
- with banking and insurance activity,
- pawnshops,
- private employment agencies providing staff,
- MFI,
- NPF,
- investment funds,
- KFH,
- professional participation in the market valuable papers,
- gambling,
- production of excisable goods (with some exceptions),
- extraction and sale of minerals, except for common,
- activity on the basis of contracts of commission, commission, agency.
If we are talking about an entrepreneur, then he should not be a lawyer, mediator, arbitration manager, appraiser, patent attorney, notary public or anyone else who is engaged in private practice.
What is the difference between AUSN and USN
AUTS is a new version of the Simplified Taxation System (STS), so these regimes are largely similar.
tax rates
As with the simplified tax system, with an automated taxation system there will be two different objects: “Income” and “Income minus expenses”. However, tax rates are low here. you won't nameFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System””:
- 8% on the "Income" object;
- 20% on the object "Income minus expenses";
- 3% for the minimum tax on "Income minus expenses».
Let's compare them with the rates of the usual simplified taxation system - under certain conditions they are much lower:
Conditions | USN "Income" | USN "Income minus expenses" |
Income - no more than 164.4 million rubles a year; number of employees - no more than 100 people | From 1% to 6% |
From 5% to 15%. Minimum tax - 1% |
Income - from 164.4 to 219.2 million rubles a year; number of employees — from 101 to 130 people | 8% |
20%. Minimum tax - 1% |
Why are there so many different rates on the regular USN? The reason is that the regions have the right to reduce the tax rate on their territory - and actively use it. This helps to develop specific activities in which the subject of the Russian Federation is interested.
Taxable period
A very important point: the tax period for AUSN isFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System”” just one month! This means that the budget will have to be paid 12 times a year. Not later than the 15th day of the month following the reporting one, the Federal Tax Service Inspectorate will issue a claim for payment of tax. And it must be transferred before the 25th day of the same month.
In this regard, the USN regime winsTax Code of the Russian Federation (Part Two) No. 117-FZ of August 5, 2000 (as amended on March 26, 2022). The tax period here is a calendar year during which advance payments, that is, part of the annual tax, must be transferred. This means that if there were incomes throughout the year, it is necessary to pay to the budget every quarter: no later than April 25, July 25, October 25. And the final calculation is made at the end of the year - March 31 for organizations and April 30 for individual entrepreneurs.
The length of the tax period is very important. The fact is that a fine of 20% (or even 40% - with deliberate non-payment of tax) from the amount of arrears accruedSimplified taxation system / Website of the Federal Tax Service only at the end of the tax year. And for overdue advances, only penalties are charged.
This means that a business must always have money to pay tax on AUSN, because the request is sent every month. On the simplified tax system, some organizations and individual entrepreneurs deliberately do not make quarterly advances on time, because the money is occupied in business.
And sometimes it is more profitable to pay penalties than to withdraw these funds to pay tax. Anyway, before March 31 or April 30 of the next year, the Federal Tax Service will not be able to impose a fine for this or block checking account.
Insurance premiums
So, the rates for business on the AUTS are higher, and the tax period is shorter than on the simplified tax system. Where, then, are the real advantages of the new regime? They are there isFederal Law No. 17-FZ dated February 25, 2022 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System””.
- Individual entrepreneurs are completely exempt from all insurance premiums for themselves.
- Employers will not transfer contributions for pension, medical, social insurance of employees. There will be only a fixed amount of 2,040 rubles per year for all employees, regardless of their number. At the same time, as mentioned above, the number of staff should be no more than five people. 2,040 rubles will go to insurance against accidents at work and occupational diseases.
Of course, exemption from these expenses is an advantage, but you just need to evaluate it correctly. After all, on the simplified tax system the mentioned insurance premiums reduceLetter of the Federal Tax Service of Russia dated November 30, 2021 No. SD‑4‑3/16722@ “On the procedure for reducing the amount of tax on the PSN and USN on paid insurance premiums” tax burden, because they are deducted from the calculated tax or included in expenses. More on this in the examples below.
And an important point: in the financial and economic justification of the AUSN project saidDraft Law No. 20281‑8 “On Conducting an Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System””that the adoption of the relevant law will not lead to a decrease in budget revenues: “The amount of shortfall in income state off-budget funds will be compensated to state off-budget funds at the expense of the calculated tax."
This means that nationally, exemption from insurance premiums will be offset by higher tax revenues. The budget from AUSN will not lose anything.
Which is more profitable: AUSN or USN
There can be no general recommendations here, it is necessary to make calculations for each situation. Let's take a few examples.
Example 1
An individual entrepreneur without employees provides services for the repair of household appliances. Income for 2022 - 480,000 rubles. The minimum amount of insurance premiums for oneself is 43,211 rubles + an additional contribution of 1% from income over 300,000 rubles. Total contributions - 45,011 rubles.
Let's compare the tax burden on the USN "Income" at a rate of 6% and on the AUTS. Recall that individual entrepreneurs without employees in this mode can reduce the calculated tax by the entire amount of contributions made for themselves. As a result, there will be no tax payable: (28,800 − 45,011) < 0.
Payments | USN "Income" (rubles) | AUSN (rubles) |
tax calculated | 28 800 | 38 400 |
Insurance premiums | 45 011 | 0 |
tax payable | 0 | 38 400 |
All you have to pay | 45 011 | 38 400 |
As we can see, at such a low level arrived AUSN makes sense to apply. But if the income of this individual entrepreneur grows to at least 1 million rubles a year, the numbers will be different.
The calculated tax at a rate of 6% will amount to 60,000 rubles. All insurance premiums can be deducted from it (43,211 + (1,000,000 - 300,000) × 1%), that is, 50,211 rubles.
Payments | USN "Income" (rubles) | AUSN (rubles) |
tax calculated | 60 000 | 80 000 |
Insurance premiums | 50 211 | 0 |
tax payable | 9 789 | 80 000 |
All you have to pay | 60 000 | 80 000 |
And the higher the income of an individual entrepreneur without employees, the less profitable AUSN is for him.
Example 2
OOO engaged in advertising activities, the staff of four employees. In 2022, revenues of 8.5 million rubles were received. Insurance premiums for all employees amounted to 360,000 rubles per year.
Let's compare the "Income" option on the USN and AUSN. We take into account that if there are employees, the calculated tax on the simplified tax system can be reduced by an amount equal to the contributions made, but not more than 50%. Let us also remind you that at AUSN insurance premiums are reset to zero, except for a fixed amount of 2,040 rubles.
Payments | USN "Income" (rubles) | AUSN "Income" (rubles) |
tax calculated | 510 000 | 680 000 |
Insurance premiums | 360 000 | 2 040 |
tax payable | 255 000 | 680 000 |
All you have to pay | 615 000 | 682 040 |
So, in this example, AUSN was also not the best option. But if the wages of workers were high, this would correspondingly increase the amount of insurance premiums for them.
Suppose that with the same income, contributions are transferred in the amount of 538,000 rubles. Then the picture looks like this:
Payments | USN "Income" (rubles) | AUSN "Income" (rubles) |
tax calculated | 510 000 | 680 000 |
Insurance premiums | 538 000 | 2 040 |
tax payable | 255 000 | 680 000 |
All you have to pay | 793 000 | 682 040 |
As you can see, the more contributions for employees the employer pays for the simplified tax system "Income", the more profitable the AUSN option may be.
Example 3
LLC operates with a high share of expenses in revenue. Data for calculation:
- Income for the year - 48 million rubles.
- Expenses excluding insurance premiums - 42 million rubles.
- Insurance contributions for employees - 1.5 million rubles.
With such a ratio of income and expenses, it is more profitable to work at the “Income minus expenses” object than at “Income”.
Let's calculate the tax base for the USN "Income minus expenses": 48,000,000 − 42,000,000 − 1,500,000 = 4,500,000 rubles.
The tax base for AUSN "Income minus expenses" will be different, because the employer does not pay insurance premiums, except for a fixed amount of 2,040 rubles. We consider: 48,000,000 - 42,000,000 - 2,040 = 5,997,960 rubles.
Payments | USN "Income minus expenses" | AUSN "Income minus expenses" |
Insurance premiums | 1,500,000 rubles | 2 040 rubles |
Bid | 15% | 20% |
tax payable | 675,000 rubles | 1 199 592 rubles |
All you have to pay | 2,175,000 rubles | 1,201,632 rubles |
The rule is confirmed that with a high share of insurance premiums (and they are charged on high salaries), the AUTS will be more profitable than the simplified tax system.
But let's imagine that this LLC has only two employees, and contributions for them are listed in the amount of 220,000 rubles. In this case, you should choose USN.
Payments | USN "Income minus expenses" | AUSN "Income minus expenses" |
Insurance premiums | 220 000 rubles | 2 040 rubles |
Bid | 15% | 20% |
tax payable | 867,000 rubles | 1 199 592 rubles |
All you have to pay | 1,087,000 rubles | 1,201,632 rubles |
How to switch to AUSN
Everything is very simple here: the transition order is the same as in the case of a conventional USN. New organizations or individual entrepreneurs can switch to AUSN within 30 days after registration. The notification form and the procedure for its submission will be developed by the Federal Tax Service.
For example, IP registered in Moscow on 15.07.2022. This means that he can start working on an automated simplified system as early as 2022.
If the entrepreneur was registered before the start of the AUSN - that is, before 07/01/2022, then in order to transfer, he must submit a notification no later than December 31, 2022. Then he will be able to work under the new tax regime from January 2023.
It is impossible to voluntarily abandon AUSN until the end of the year, but if the conditions for application are violated, then an individual entrepreneur or LLC loses the right to this tax regime. In this case, you can switch to the simplified tax system already this year or ESHN.
What are the pros and cons of AUSN
Now you can draw conclusions about the new regime and even give them a certain assessment.
Advantages of AUSN:
- Zero rate of insurance premiums for employees and individual entrepreneurs for themselves.
- Preservation of insurance experience for employees and individual entrepreneurs, although contributions are not transferred.
- Exemption from declarations and most reports for employees to the Federal Tax Service and funds.
- Assignment of tax calculation to the IFTS.
- Transfer of salaries to employees and personal income tax from it by the bank from the current account employer.
- Cancellation of field tax audits.
Disadvantages of AUSN:
- Low limits on income and number of employees.
- Increased tax rates on business income.
- Short tax period.
- The obligation to enter information into the “Taxpayer's Personal Account” and send reports on employees to the bank.
- High risk of disputes with the IFTS on the correctness of tax calculation.
- Limited number of banks for opening a current account.
- Application of the regime on the territory of only four regions of the Russian Federation.
- Inability to make cash payments.
- Additional control of cash flows on the current account by the bank.
- Presence of cameral and counter checks.
What is the result
AUTS may indeed be suitable for some taxpayers, in particular low-income sole proprietors without employees, as well as employers with high white salaries.
But the final choice must be made after calculating all possible variants of the tax burden from a competent specialist. Taxation is not an area in which slogans like “Faster, easier, more profitable” work. For unnecessary haste, you will have to pay out of your own pocket.
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