Eskhn - what is it in simple words? features of taxation. ESHN - single agricultural tax: key points

The single agricultural tax (UAT) has become a good alternative to the main taxation system (OSNO). He was supported by the majority of entrepreneurs, as he exempted from paying VAT, personal income tax and property tax. The advantages of the system are obvious, but there is also a downside to the transition of individual entrepreneurs to ESHN.

What is ESHN

The unified agricultural tax was introduced in Russia in 2004. Legislators considered that the use of a simple and understandable scheme would reduce the burden on agribusiness.

The object of taxation of the UAT is the difference between income and expenses. The interest rate is 6%. The calculation formula is as follows: tax amount = (revenue - expenses) × tax rate.

Only those entrepreneurs who received 70% of the proceeds from agricultural production (Article 26.1 of the Tax Code of the Russian Federation) can use the right to switch to the ESHN.

Types of activities for which ESHN can be applied:

1. Plant growing as a branch of agriculture (forestry).
2. Livestock products.
3. Cultivation and rearing of fish.
4. Fishing.
5. Primary and industrial processing of agricultural products following production.

How to switch to ESHN

You can apply a single agricultural tax. You can also switch to it from another system.

If you are registering an individual entrepreneur, then within 30 days you must submit a tax notification (Article 346.3. Tax Code of the Russian Federation). If you are already operating and have decided to change the tax system, then you can start using the UAT only from next year (Article 346.3. Tax Code of the Russian Federation), you need to report this to the tax office before December 31. This means that in order to switch to the ESHN in 2019, you need to send the document before the end of 2018.

In January 2018, the situation changed. Organizations and individual entrepreneurs will not pay property tax only on facilities used in the production of agricultural products, primary and subsequent industrial processing and sale of these products, as well as in the provision of services by agricultural producers. All other property of UAT payers will be taxed.

Changes in 2019

Organizations and individual entrepreneurs that pay the Unified Agricultural Tax will be recognized as VAT payers from January 2019. Clause 8 of Article 346.1 of the Tax Code of the Russian Federation will cease to operate. UAT payers will make deductions and restore value added tax like everyone else. From the same time, subparagraph 8, paragraph 2, article 346.5 of the Tax Code of the Russian Federation, which states that “input” VAT is an expense, will cease to operate.

Organizations and individual entrepreneurs that pay the Unified Agricultural Tax will be recognized as VAT payers from January 2019.

But on the other hand, in 2019, those who pay the Unified Agricultural Tax will receive the right to exemption from VAT under the article of the Tax Code of the Russian Federation. True, there are some reservations here. An individual entrepreneur or organization must declare their right to work without VAT in the same year when they filed an application for the desire to pay the Unified Agricultural Tax. There is also an alternative condition: in the previous tax period, income from activities related to agriculture (excluding the single tax) must not exceed the established limit: 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020 year, etc.

Who benefits from it

Agricultural producers (IPs and LLCs) have been reluctant to use ESHN over the past few years. Let's see why this happens.

Firstly, the ESHN exempts from paying value added tax. But, according to statistics, most of the counterparties of farms are large companies using OSNO. Transactions between VAT payers and non-payers become inconvenient due to complex reporting and the impossibility of making a VAT refund.

Secondly, the VAT rate on agricultural products is now only 10%. And this tax can be reimbursed at a general rate of 18%. For example, a farmer sells wheat with 10% VAT and buys a tractor with 18% VAT. The benefit of using OSNO in this case is obvious.

Thirdly, the property tax is very low, and since 2013 another benefit has been in effect - a zero rate on movable property. Therefore, the benefits of using OSNO in some cases outweigh its disadvantages.

Of course, it is up to you to decide whether to use ESHN or stay on OSNO, but do not forget to take into account the specifics of your business. The simplicity of the UAT may seem like a great bonus to you, but it is worth considering the taxation system of your partners. Approach responsibly to your business, and business will go uphill.

An individual entrepreneur can switch to ESHN provided that he is involved in the production of agricultural products. The unified agricultural tax is intended for numerous Russian individual entrepreneurs involved in agriculture.

Conditions for the use of ESHN

ESHN, or the unified agricultural tax, for individual entrepreneurs is one of the special regimes intended for entrepreneurs and companies. It provides favorable conditions for doing business in agriculture. ESHN for individual entrepreneurs allows you to optimize the tax burden and reduce the time spent on preparing and submitting reports.

In order to switch to the ESHN, an individual entrepreneur must take into account several nuances:

• as agricultural products, goods of plant growing, animal husbandry, fishing (fish farming), forestry and agriculture can act;
• the entrepreneur must be directly involved in the production of agricultural products;
• income from the sale of agricultural products of own production should be more than 70% in the structure of total revenue.

Please note that individual entrepreneurs who are engaged in primary or secondary processing of agricultural products are not entitled to apply a single agricultural tax. For fisheries entrepreneurs, in order to obtain the right to use the Unified Agricultural Tax, the income from the sale of fish must be more than 70%, and the number of enterprises should not exceed 300 people.

The transition to the ESHN is of a notification nature. It is carried out at the personal request of the IP. By default, all entrepreneurs are on the OSNO, which implies more complex reporting, accounting and an increased tax burden. It is allowed to switch to a single agricultural tax for individual entrepreneurs once a year. To do this, you need to submit a notice in two copies to the Federal Tax Service at the place of residence. Operating entrepreneurs can switch to the Unified Agricultural Tax from January 1 of the next year (subject to submitting an application before December 31). New IPs have 30 days from the date of registration to switch.

To deregister the ESHN, it is also necessary to send a notification to the Federal Tax Service. This must be done within 2 weeks after the end of the activity in the field of agricultural production.

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Taxes at ESHN

As with the simplified tax system, a single tax replaces several taxes at once: personal income tax, property tax, VAT (except for cases in which an individual entrepreneur imports goods into Russian territory). For entrepreneurs involved in foreign trade, the transition to the UAT is inappropriate.

The calculation of agricultural tax is made according to the formula "tax base * tax rate of 6%". From the standpoint of determining the tax base, the UAT is similar to the STS "income minus expenses", but differs in a lower tax rate of 6% (for the STS it is 15%). The tax base for the Unified Agricultural Tax is the proceeds received from the sale of agricultural products minus documented and justified expenses (their possible list is limited by the Tax Code of the Russian Federation). Expenses must be related to the activities of the individual entrepreneur and aimed at making a profit.

If in any of the previous tax periods there was a loss, then it can be taken into account in expenses in subsequent years. At the same time, the amount of the unified agricultural tax transferred to the budget does not reduce the taxable base.

When accounting for expenses and income, the cash method is used, i.e. funds are recorded on the day they are actually received on the account or paid in favor of counterparties.

The reporting period of the ESHN is half a year, the tax period is a calendar year. Income and expenses are calculated on an accrual basis. According to the results of the half year, an advance payment must be transferred to the budget (until July 25), and before March 31 of the next year - a single tax (reduced by the amount of the advance payment). March 31 is also the deadline for filing the ESHN declaration.

For example, the income of an individual entrepreneur from growing vegetables for the first six months amounted to 300 thousand rubles, the cost of doing business - 100 thousand rubles. He must pay an advance payment of 12,000 rubles by July 25. (200000*6%). At the end of the year, the entrepreneur earned 800 thousand rubles, and his expenses reached 450 thousand rubles. Tax payable at the end of the year will amount to 9 thousand rubles. ((800000-450000) minus down payment 12000).

Thus, individual entrepreneurs using this special regime pay advance payments only once a year. In this they differ from businessmen on the OSNO or simplified tax system, who are required to transfer advances based on the results of each quarter three times a year. This feature is related to the seasonality of the agricultural business and allows entrepreneurs to distribute cash flows more efficiently, giving them time to collect the required amount to pay tax.

For non-payment of the ESHN tax, a fine of 20-40% of its amount is levied.

Also, liability is provided for the late submission of the ESHN declaration in the amount of 5-30% of the tax amount not paid on its basis and at least 1000 rubles.

Single agricultural tax (analogue: ESHN) - a special tax regime formed exclusively for agricultural producers with maximum consideration of the characteristics of their production. The specified method of taxation is regulated by the tax code of the Russian Federation, Ch. 26.1 as amended in 2016. Russian producers of agricultural products are entitled (but not required) to use this regime.

Single agricultural tax: criteria

Representatives of the agricultural sector engaged in production include organizations, entrepreneurs that meet the established criteria:

• agricultural products are produced on the territory of Russia;
• are engaged in the processing of their agricultural products (primary and industrial);
• implement them.

At the same time, the amount of proceeds received from the sale must be at least 70% of the total income (according to Article 346.2, clause 2). Profit reduced by expenses is an object of taxation ( Art. 346.4). The indicated share is calculated taking into account the profit generated from grown and primary processed products. In the case of industrial processing, the calculation is carried out according to the article of the code 346.2, clause 2, clause 2.2.

Agricultural products are defined by a common classifier ( OK 005–93). A detailed ordered list of it and products of the first processing was approved by the government Decree No. 458 of 06/25/2006. as amended in 2010.

Primary processed products are raw materials for further industrial processing and manufacturing of other products.

The infographic below shows the advantages and disadvantages of the special UAT taxation regime, payment terms, tax rate and transition conditions ⇓

Example #1. Calculation of ESHN

A small peasant (or farm) farm produces dairy products from its own milk, sells them independently, while receiving a profit in the amount of more than 70% of the total income. Here the farm acts as an agricultural producer, meets all the criteria noted in Art. 346.1 of the code. Therefore, the farm has the right to use ESHN. Whole milk milk is a product of the first processing, and products made from it are the result of industrial processing.

Features of taxation for agricultural producers

A detailed list of recognized agricultural producers is presented in Art. 346.2 of the Russian Code. The tax rate of 6% is determined by art. 346.8. Its value also depends on the profit, the goods produced, the number of employees, the status of the payer. The tax period is a calendar year, and the reporting period is half a year. Transfer to ESHN exempts from certain tax obligations.

ESHN significantly reduces the tax burden. Among the obvious advantages of the tax should also include a minimum of reporting, acceptable payment terms, a simplified accounting procedure.

Calculation and payments under the Unified Agricultural Tax

At the end of each reporting period, the results are summed up, the UAT is calculated for payment: tax rate * tax base, where the base is income reduced by the amount of expenses in monetary terms ( Art. 346.6). Payment is made no later than 25 calendar days from the last day of the reporting semester. Profits with expenses are calculated on an accrual basis from the beginning of the calendar year.

For the tax period, agricultural producers are required to pay the Unified Agricultural Tax until March 31 following this period. Individual entrepreneurs pay all payments at their place of residence, and organizations - at their location. There is a penalty for late filing of a tax return. In case of partial payment or non-payment of fees, payers are fined ( Tax Code of the Russian Federation, art. 119 and 122) if there are no tax violations.

The costs of summarizing the results for the tax period may turn out to be more than profit. In this case, the tax base is reduced to the amount of losses incurred in the past period, not exceeding 30%. If the amount of losses for the past calendar year is greater, the balance of the amount is transferred to the next tax period.

ESHN reporting

Agricultural producers using the UAT system must continue to keep records that reflect all performance indicators, cash expenditures with receipts. It is formed on the basis of primary accounting. For agricultural producers, the following are mandatory:

It is enough for an individual entrepreneur to keep a book of income and expenses using the cash method of accounting. The main document for everyone is the tax declaration, which is submitted by each payer to the tax service at the end of the expired tax period no later than the following March 31. They serve it:

• taxpayer;
• his representative;
• by mail;
• electronic.

Declaration - a written statement that includes the payer's data on the amount of unified agricultural tax to be paid, tax calculations and the amount of loss that reduces the tax base. The electronic version of the declaration is sent in the prescribed manner ( Order of the Ministry of Taxation of the Russian Federation No. BG-3-32 / 169 dated April 2, 2002).

Switching to ESHN

You can switch to this tax regime for agricultural producers if you meet all the criteria by submitting a notification in the form No. 26.1-1 ( 346.3, paragraph 2). It must indicate the share of profit from the sale of agricultural products produced in the total income from work and services. The following deadlines have been set for this:

• month from the date of registration of the organization or individual entrepreneur;
• until December 31 - in other cases.

Those who have been working in this area for a long time will be able to register as UAT payers only from the coming calendar year. If producers of agricultural products have not notified the tax authorities in time about the decision to switch to the new taxation regime, they do not have the right to apply it. They also cannot transfer to the taxation system according to the Unified Agricultural Tax:

• manufacturers of excisable goods;
• those who are engaged in gambling business;
• state institutions of budgetary, state, autonomous type.

After the expiration of the annual period, agrarians and business executives can continue to apply the Unified Agricultural Tax in the coming year on the established conditions. Firstly, if there were no violations under paragraphs 2, 2.1, 5 and 6 of Article 346.2 (on the criteria). Secondly, if the newly registered and switched to the Unified Agricultural Tax did not have income for the first tax period.

Each agricultural producer is obliged to timely notify the tax service of the termination of his activities as an agricultural producer (in case of non-compliance with the criteria established by the code) within 15 subsequent working days. Then the declaration is submitted in the next month no later than the 25th day, and a recalculation is carried out for the entire calendar year according to the general taxation. Return to OSNO is also carried out on a voluntary basis.

The last changes to the tax legislation were made in June 2016. They relate to articles 346.2 and 346.3. According to them, the right to apply the ESHN will be granted to certain categories of agricultural producers. These include those who provide additional services in the production of agricultural crops, as well as post-harvest processing of agricultural products ( Federal Law No. 216 dated June 23, 2016).

Example #2. How to switch to ESHN

The organization is engaged in the production of agricultural products: it grows potatoes, cereals, breeds cattle, rabbits, and produces milk. The proceeds from the sale of all products for 9 months amounted to 80% of the total income. At the same time, the processing of grown and manufactured products was not carried out. Nevertheless, the organization has the right to switch to a single taxation regime for agricultural producers and apply the Unified Agricultural Tax. According to ch. 21 of the Code, she can do this, since at the time of applying for the transition to the Unified Agricultural Tax for a nine-month period, the share of income from the sale of agricultural products released to her was more than 70% established by the Code.

Answers to topical questions on the application of the unified agricultural tax

Question #1: Is an agricultural producer an organization that processes purchased raw materials from other farms?

Answer: No, it is not recognized as an agricultural commodity producer, since it does not produce agricultural products.

Question #2: Are grants, subsidies, other types of assistance given to a peasant economy taxed?

Answer: All amounts received by the heads of peasant farms from budget funds for the creation, arrangement, development are not taxed ( Art. 217, paras 14.1 and 14.2).

Question #3: How are agricultural producers punished for partial payment of taxes?

Answer: Penalized in accordance with Article 122 of the Code. Failure to pay the fee in full as a result of any miscalculation in the absence of evidence of wrongdoing is punishable by 20% of the unpaid tax fee and 40% if the acts are committed intentionally.

Question #4: In what areas does an agricultural organization report to the Unified Agricultural Tax?

Answer: An organization transferred to the ESHN submits a declaration in the form, financial statements quarterly and for the final period of the year.

Question #5: How to calculate tax payments if at the end of the year the organization has a non-compliance with the criteria for the amount of the share?

Answer: It is necessary to make a full recalculation for the calendar year according to the principles of the general taxation regime ( Art. 346.3, item 4), since the organization from this moment is deprived of the right to apply the ESHN.

Question #6: Is it possible for an agricultural organization to register its subdivision on the Unified Agricultural Tax in another Russian region, while remaining on the same taxation?

Answer: According to Art. 346.2, clause 3 of the Code, an organization does not have the right to switch to the ESHN if it has branches (representative offices). Therefore, if the registered subdivision does not have signs of a branch (or representative office), then the organization can remain on the ESHN even after its registration.

Question #7: Can an agricultural producer re-switch to ESHN after losing the right to use it?

One click call

Activities for the manufacture of agricultural products in Russia today are subject to two main forms of tax calculation: general and special. A special form of taxation - it is also a single agricultural tax (it operates exclusively within this industry. In this article we will analyze the main features of its use: who can use the UAT? How does this form qualitatively differ from the general method of paying tax fees? How does the agricultural tax compare with others modes?

What are the benefits of switching to ESHN in 2019

The Unified Agricultural Tax (UAT) is a popular form of taxation in 2019, which was developed and implemented in the industry of organizations and private enterprises producing agricultural products and belonging to the field of crop and livestock farming, agriculture and forestry. At the same time, only those companies whose total income from the above sectors of activity is at least 70% have the opportunity to switch to the UAT.

The main advantages of the agricultural tax, which replaces the main taxes - a single payment, are as follows:

according to Art. 346 of the Tax Code of the Russian Federation, individual entrepreneurs do not have to pay personal income tax, as well as tax on the property of individuals;

legal entities do not pay for the property of the company;

and legal entities, and do not need to pay (with the exception of export);

the unified agricultural tax assumes a simplified accounting system;

You can switch to the ESHN absolutely voluntarily, in the same way as, if necessary, change the form of taxation.

Who is the payer of agricultural tax

Companies and private entrepreneurs who receive 70% of income from activities in the following industries have the right to use the form of a single agricultural tax (Article 346 of the Tax Code of the Russian Federation):

production of agricultural products in the field of plant and animal husbandry;

services of commodity producers in the field of crop and livestock production: services related to ancillary activities: sowing crops, caring for horticultural facilities, harvesting, organizing farm work, etc.

breeding and catching fish and other aquatic biological resources.

Important! Enterprises engaged in the processing of agricultural products, as well as their supply, cannot be single tax payers.

At the same time, according to Art. 346 of the Russian Federation, UAT payers may also lose the right to apply this form of taxation if they do not meet the criteria of an agricultural producer during the calendar year. According to the legislative regulations, they can again be transferred to the general taxation system.

Who is exempt from tax

Based on the action of the Unified Agricultural Tax, legal entities and individual entrepreneurs are exempted from paying income tax, property, personal income tax. At the same time, the action of the Unified Agricultural Tax provides for the timely payment of a single tax, as well as other fees, in accordance with legislative norms. Both individual entrepreneurs and organizations on the Unified Agricultural Tax are obliged to perform the functions of tax agents.

Other benefits that are possible in the regime of the general taxation system are not provided for in the Unified Agricultural Tax.

Tax rates and due dates

The single agricultural tax is calculated using the following formula:

ESHN = tax base * 6%, where the "tax base" should be understood as the amount of income from activities, taking into account all expenses incurred, expressed in monetary terms;

6% is a flat tax rate.

It is also important to note that entrepreneurs can also reduce the tax base if their expenses are higher than their income. The tax base may be reduced by an amount equal to the amount of losses, but not more than 30%.

When do you have to pay agricultural tax?

The terms for payment of the unified agricultural tax are determined based on the established boundaries of the tax and reporting period. The tax period in this system is a calendar year, while the reporting period is a half year, that is, there will be two agricultural entrepreneurs in a calendar year.

According to the law, both legal entities and private entrepreneurs must pay an advance payment no later than 25 days after the end of the reporting period. In the calendar, this period is limited by frames - from July 1 to July 25.

The fee for receiving income throughout the whole year is calculated and paid at the end of the tax period, that is, in the next year. The deadline for payment of the UAT in 2019 will be April 2.

Late reporting is fraught with penalties in the amount of 5% to 30% of the amount of the unpaid fee, according to the declaration. The penalty is calculated for each month from the date of delay in filing the declaration.

According to Art. 122 of the Tax Code of the Russian Federation, untimely paid tax entails financial sanctions in the amount of 20% to 40% of the debt amount.

How is the UAT combined with other tax regimes

With what forms of taxation is it possible to combine ESHN?

Private entrepreneurs have the right to combine the unified agricultural tax with the patent taxation system (PSN) as well as with the taxation of imputed income (). For legal entities, it is possible to combine only with the regime of the latter type.

It is impossible to combine UAT with any other tax regimes. You can only go completely to the general taxation system.

It is also important to remember that the use of two acceptable tax regimes at an enterprise and in an organization obliges them to keep tax records separately for each of them.

Foundation and legal basis

The system of taxation in the form of ESHN - the single agricultural tax - is one of the five special tax regimes. It is intended for use in agriculture, as the name suggests.

Like all other special regimes, the ESHN replaces the payment of income tax and VAT, and the ESHN also replaces the payment of corporate property tax.

The unified agricultural tax was introduced by chapter 26.1 of the Tax Code of the Russian Federation. Reporting forms, as usual, are established by the financial department. Also, the legal framework for the UAT can include explanations from the Ministry of Finance and the Federal Tax Service of the Russian Federation - these explanations are not of a regulatory nature, but help to understand various aspects of the application of the tax.

The procedure for switching to ESHN

The transition to a single agricultural tax is a voluntary matter. It is necessary to decide on the desire to apply the EAT by December 31 of the year preceding the year from which the EAT will be applied. It is during this period - until December 31 - that you need to submit a notification to the tax authority at your location (place of residence). It contains data on the share of income from the sale of agricultural products produced by the taxpayer.

A newly created organization or a newly registered individual entrepreneur has the right to notify of the transition to the payment of unified agricultural tax no later than 30 calendar days from the date of registration with the tax authority indicated in his certificate.

Pay attention!

Special conditions for notification of the transition to the Unified Agricultural Tax are established by Article 346.3 of the Tax Code of the Russian Federation for organizations that are included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ.

Organizations and entrepreneurs that have not submitted a notification of the transition to UAT within the established time limits are not recognized as UAT payers and, accordingly, will not be able to apply this taxation regime in the new year.

Taxpayers who switched to paying the unified agricultural tax are not entitled to switch to other taxation regimes until the end of the tax period.

If, following the results of the tax period, the taxpayer ceases to comply with the above mandatory conditions, then he is considered to have lost the right to apply the unified agricultural tax from the beginning of the year in which this violation was committed or revealed.

If the taxpayer has lost the right to apply the UAT, he is obliged to inform the tax authority about the transition to a different taxation regime within 15 days after the expiration of the reporting (tax) period.

Taxpayers have the right to switch from UAT to another taxation regime from the beginning of a new calendar year. To do this, you must again notify the tax authority at the location of the organization (or the place of residence of an individual entrepreneur) no later than January 15.

Taxpayers who have switched to a different taxation regime are entitled to switch back to paying the Unified Agricultural Tax no earlier than one year after the loss of the right to apply it.

Taxpayers

UAT taxpayers- These are organizations and individual entrepreneurs that are agricultural producers and have switched to paying a single agricultural tax in the manner prescribed by the Tax Code of the Russian Federation.

Agricultural producers can be:

1. Organizations and individual entrepreneurs:
   • producing agricultural products;
   • carrying out its primary and subsequent (industrial) processing (including on leased fixed assets);
   • selling these products.

   All of the above conditions must be met at the same time. If a company does not produce agricultural products, but only buys it, processes it and sells it, then they cannot become a UAT payer.

   A prerequisite for switching to the UAT is that based on the results of work for the calendar year preceding the year in which the application for the transition to UAT payment is submitted, the share of income from the sale of agricultural products produced must be at least 70% of the taxpayer's total income.

2. Agricultural consumer cooperatives - if, based on the results of their work for the previous calendar year, the share of their income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work (services) for members of these cooperatives, is at least 70% of the total income.
3. Town- and settlement-forming Russian fisheries organizations, the number of employees in which, taking into account family members living with them, is at least half of the population of the corresponding settlement. For them, the following conditions are mandatory (for the transition to the ESHN):
   • in the total income from the sale of goods (works, services) for the previous year, the share of their income from the sale of their catches and (or) fish and other products produced on their own from them is at least 70%;
   • they carry out fishing on the vessels of the fishing fleet owned by them, or use them on the basis of charter agreements (bareboat charter and time charter).
4. Fishery organizations and individual entrepreneurs.

Mandatory conditions for the transition to the ESHN:

• the average number of employees, for each of the two calendar years preceding the filing of the notification, does not exceed 300 people;
• in the total income from the sale of goods (works, services), the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own from them for the previous year is at least 70%.

A complete list of agricultural producers who are entitled to switch to the payment of the Unified Agricultural Tax is indicated in Article 346.2 of the Tax Code of the Russian Federation.

Not entitled to switch to the payment of the unified agricultural tax:

• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizations engaged in organizing and conducting gambling;
• state, budgetary and autonomous institutions.

Agricultural products for the purpose of taxation of the UAT include:

• crop production of agriculture and forestry;
• livestock products, incl. obtained as a result of growing and growing fish, as well as other aquatic biological resources.

The closed list of agricultural products was approved by Decree of the Government of the Russian Federation of July 25, 2006 N 458.

Tax exemption

Organizations that have switched to paying the Unified Agricultural Tax are exempted from the obligation to pay:

• corporate income tax;
• corporate property tax;

Individual entrepreneurs who have switched to paying the Unified Agricultural Tax are exempted from the obligation to pay:

• personal income tax (in relation to income received from entrepreneurial activity);
• tax on property of individuals (in relation to property used for entrepreneurial activities);
• value added tax (with the exception of VAT payable upon import of goods into the territory of the Russian Federation and other territories under its jurisdiction).

Other taxes and fees are paid in accordance with the legislation of the Russian Federation on taxes and fees.

Pay attention!

Organizations and individual entrepreneurs who are payers of the unified agricultural tax are not released from the duties of tax agents.

Object of taxation and tax base

The object of taxation under the Unified Agricultural Tax is income reduced by expenses. The procedure for determining income and expenses is established by Article 346.5 of the Tax Code of the Russian Federation.

The tax base is the monetary value of income reduced by the amount of expenses.

The date of receipt of income is the day of receipt of funds to bank accounts and (cash desk), receipt of other property (works, services), property rights, as well as repayment of debt in another way (cash method).

Costs are recognized as costs after they are actually paid.

Incomes and expenses in foreign currency are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation, established respectively on the date of receipt of income (the date of expenses). Incomes received in kind are taken into account on the basis of the contract price, taking into account market prices determined by the rules of Art. 105.3 NK.

The tax base can be reduced for the tax period by the amount of the loss received as a result of previous tax periods. Taxpayers have the right to carry forward the loss to future tax periods within 10 years following the tax period in which this loss was incurred.

Organizations are required to keep records of their performance indicators necessary for calculating the tax base and the amount of unified agricultural tax, based on accounting data.

Individual entrepreneurs may not keep accounting records, but they are obliged to keep records of income and expenses for the purposes of calculating the tax base for the UAT in the book of income and expenses of individual entrepreneurs using the UAT. The form and procedure for filling out this book are approved by Order of the Ministry of Finance of Russia dated December 11, 2006 N 169n.

Pay attention!

Taxable period

The tax period is a calendar year.

The reporting period is half a year.

tax rates

The tax rate for the UAT is set by the Tax Code at 6% and is generally unchanged.

However, since 2015, for Crimea and Sevastopol, the possibility of lowering the UAT rate has been introduced. For the period 2015-2016 these regional authorities could reduce the rate to 0%. For the period 2017-2021 reduction is possible only up to 4%.

In 2016, both in Sevastopol and in the Republic of Crimea, a tax rate was set at the Unified Agricultural Tax in the amount of 0.5%.

In 2017, by the Laws of the Republic of Crimea and the city of Sevastopol, the UAT rate was increased to a minimum of 4%.

Pay attention!

According to paragraph 2 of Art. 346.8 of the Tax Code of the Russian Federation, the UAT rate established by the laws of Crimea and Sevastopol for 2017 will not increase until 2021, that is, during this entire period it will be equal to 4%.

The procedure for calculating and paying ESHN. Reporting

When applying the ESHN, the tax is calculated as a percentage of the tax base corresponding to the tax rate. The taxpayer must calculate the tax himself according to the rules established by the Tax Code of the Russian Federation.

Based on the results of the reporting period, it is necessary to calculate the amount of the advance payment, based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the half year. The advance payment must be paid no later than 25 calendar days from the end of the reporting period.

After the expiration of the tax period, taxpayers submit tax returns and pay unified agricultural tax to the tax authorities:

• organizations - at their location;
• individual entrepreneurs - at their place of residence.

You must submit your tax return and pay tax for the previous year no later than March 31 of the year.

The tax return form was approved by order of the Federal Tax Service of Russia dated July 28, 2014 N ММВ-7-3 / It can be submitted both in paper and electronic form.

Upon termination of activity as an agricultural producer, an organization or an individual entrepreneur must pay tax and submit a declaration for the UAT no later than the 25th day of the month following the one in which, according to the notification, the activity was terminated.

Pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form. The same rule applies to the largest taxpayers.

You can see more about electronic reporting.

A complete list of federal electronic document management operators operating in a particular region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

ESHN: what's new in 2017?

From January 1, 2017, taxpayers applying the Unified Agricultural Tax can take into account the costs of conducting an independent assessment of the qualifications of employees. The corresponding changes were made by the Federal Law of July 3, 2016 N 251-FZ in paragraphs. 26 p. 2 art. 346.5 of the Tax Code of the Russian Federation.

In 2017, by the Laws of the Republic of Crimea and the city of Sevastopol, the UAT rate was increased to the minimum possible 4% and, in accordance with paragraph 2 of Art. 346.8 of the Tax Code of the Russian Federation, the UAT rate will no longer increase until 2021, that is, during this entire period it will be equal to 4%.

Pay attention!

When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, effective from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.

If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.