Transition from the unified tax system to the general taxation system. Violations and sanctions for them

Unified agricultural tax (analogue: Unified agricultural tax) is a special tax regime created exclusively for agricultural producers with maximum consideration for the specifics of their production. This 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 have the right (but are not obligated) to use this regime.

Unified agricultural tax: criteria

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

• agricultural products are manufactured in Russia;
• are engaged in processing of their agricultural products (primary and industrial);
• implement them.

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

Agricultural products are determined by a general classifier ( OK 005–93). A detailed ordered list of it and the products of the first processing was approved by Government Decree No. 458 of June 25, 2006. as amended in 2010.

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

The infographics below reflect the advantages and disadvantages of the special taxation regime for the unified agricultural tax, payment deadlines, tax rate and transition conditions ⇓

Example No. 1. Calculation of Unified Agricultural Tax

A small peasant (or farm) enterprise produces dairy products from its milk, sells them independently, while receiving a profit of more than 70% of the total income. Here the farm acts as an agricultural producer and meets all the criteria noted in Art. 346.1 of the code. Therefore, the farm has the right to use the unified agricultural tax. Whole milk milk is a product of 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 profit, goods produced, number of employees, and payer status. The tax period is a calendar year, and the reporting period is a half-year. Transfer to the unified agricultural tax exempts you from certain tax obligations.

The Unified Agricultural Tax significantly reduces the tax burden. The obvious advantages of the tax also include minimum reporting, acceptable payment terms, and 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 Unified Agricultural Tax 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 half-year. Profit and 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 your 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.

Costs when summing up the results for the tax period may be greater than profits. 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 previous calendar year is greater, the remaining amount is carried over to the next tax period.

Reporting on Unified Agricultural Tax

Agricultural producers using the Unified Agricultural Tax system must continue to maintain reports that reflect all performance indicators, cash expenses and receipts. It is formed on the basis of primary accounting. The following are mandatory for agricultural producers:

To do this, 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 return, 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 is a written statement that includes the payer’s data on the amount of unified agricultural taxes to be paid, calculations of the tax 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 Taxes and Taxes of the Russian Federation No. BG-3-32/169 dated April 2, 2002).

Transition to Unified Agricultural Tax

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

• a 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 Unified Agricultural Tax payers only from the coming calendar year. If agricultural producers have not notified the tax authorities in time about the decision to switch to a new taxation regime, they do not have the right to apply it. The following cannot also be transferred to the taxation system under the Unified Agricultural Tax:

• producers of excisable goods;
• those involved in the gambling business;
• state institutions of budgetary, state-owned, autonomous type.

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

Each agricultural producer is obliged to promptly notify the tax service of the termination of its activities as an agricultural producer (if it does not meet 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, and recalculation is also carried out for the entire calendar year according to general taxation. Return to OSNO is also carried out on a voluntary basis.

The latest changes to tax legislation were made in June 2016. They relate to articles 346.2 and 346.3. According to them, the right to apply the Unified Agricultural Tax 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 of June 23, 2016).

Example No. 2. How to switch to Unified Agricultural Tax

The organization is engaged in the production of agricultural products: it grows potatoes, grains, breeds cattle, rabbits, and produces milk. The proceeds from the sale of all products for 9 months amounted to 80% of total income. At the same time, processing of grown and produced products was not carried out. Nevertheless, the organization has the right to switch to a unified 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 filing an application for the transition to the Unified Agricultural Tax for a nine-month period, the share of income from the sale of agricultural products produced by her was more than 70% established by the Code.

Answers to pressing questions on the application of the single 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 producer, since it does not produce agricultural products.

Question No. 2: Are grants, subsidies, and other types of assistance issued to peasant farms taxed?

Answer: All amounts received by the heads of peasant farms from budget funds for the creation, improvement, development are not subject to tax ( Art. 217, paragraphs 14.1 and 14.2).

Question No. 3: How are agricultural producers punished for partial payment of taxes?

Answer: Fined according to Article 122 of the Code. Incomplete payment of the tax as a result of any incorrect calculation in the absence of signs of offenses is punishable in the amount of 20% of the unpaid amount of the tax fee and 40% if the acts were committed intentionally.

Question No. 4: In what areas does an agricultural organization report to the Unified Agricultural Tax?

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

Question No. 5: How to calculate tax payments if at the end of the year the organization is found to not meet 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, paragraph 4), since the organization from this moment is deprived of the right to apply the Unified Agricultural Tax.

Question No. 6: Is it possible for an agricultural organization using the Unified Agricultural Tax to register its division in another Russian region, while remaining subject to 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 Unified Agricultural Tax if it has branches (representative offices). Therefore, if a registered division does not have the characteristics of a branch (or representative office), then the organization can remain on the Unified Agricultural Tax even after its registration.

Question No. 7: Is it possible for an agricultural producer to switch to the Unified Agricultural Tax again after losing the right to use it?

One-click call

They also touched on the topic of using the general mode. In fact, there is another special regime - the single agricultural tax (or abbreviated as Unified Agricultural Tax).

It, as the name implies, can be used by a rather narrow circle of taxpayers, but it is still worth talking about. Firstly, among the readers there are those who are involved in agriculture. Secondly, the information may be useful to those who are just planning to start a business in this area. Moreover, in our country recently the topic of agriculture and import substitution has been developing quite actively - everyone who at least sometimes watches TV and reads the news has probably heard about this.

So, Unified Agricultural Tax is a special taxation regime for agricultural producers.

What are its features? Let's figure it out in order.

General conditions of use

In fact, after reading this article, you yourself will understand that the Unified Agricultural Tax is very similar to a simplified version with an “income-expenses” base. And it is true. Among the general conditions for using the Unified Agricultural Tax, we note:

• The tax can be used by both legal entities and individual entrepreneurs. The main thing is that they must meet certain criteria - I’ll tell you about them later;
• The regime is voluntary – if you meet the criteria, you can switch to it, or you can stay on another mode. Here you decide for yourself what is better.
• Legal entities paying the Unified Agricultural Tax are exempt from :
  • Income tax;
  • Property tax.
• Individual entrepreneurs who pay Unified Agricultural Tax do not pay :
  • personal income tax;
  • Tax on property that is directly involved in the business.

• All rules for the application of the Unified Agricultural Tax also apply to one specific type of business organization - peasant (farm) enterprises .

Please note that the main innovation of 2019 is that now entrepreneurs located on the Unified Agricultural Tax will be required to pay VAT in the general manner (see 335-FZ of November 27, 2017, paragraph 12, article 9). It will have to be accrued upon the sale of agricultural products, and input VAT can be refunded. Entrepreneurs will be required to issue invoices, keep books of purchases and sales, and submit VAT returns quarterly.

However, the above law also provides for exemption from the obligation to pay VAT. It can be used by notifying the tax office with a corresponding application. It turns out that an entrepreneur can voluntarily choose what will be beneficial for him - to pay only the Unified Agricultural Tax or the Unified Agricultural Tax plus VAT, which, for example, will be relevant for large agricultural producers with large amounts of input VAT.

The right to release can be exercised if:

• the transition to the Unified Agricultural Tax and exemption from VAT by application occur in the same calendar year;
• income from business activities, excluding VAT, did not exceed 100 million rubles, this is for 2018, for 2019 the limit will be 90 million rubles.

If one of the conditions is met, VAT can be avoided in 2019 by notifying the tax office in advance.

What is also important is that entrepreneurs selling excisable goods during the last three months before the entry into force of legislative amendments cannot take advantage of the right to be exempt from VAT.

Another nuance is that an entrepreneur who has received the right to exemption from VAT cannot subsequently refuse it (Article 145 of the Tax Code of the Russian Federation, paragraph 2, paragraph 4). The only exception will be the fact of loss of this right. This can happen either due to exceeding the annual revenue threshold (90 million in 2019), or due to the sale of excisable goods. If this happens, the entrepreneur loses the right to VAT exemption; the tax amount will need to be restored and transferred to the budget. Moreover, in the future the entrepreneur will no longer be able to take advantage of the repeated right to VAT exemption. This is stated in Art. 145 Tax Code of the Russian Federation, paragraph. 2 p. 5.

Who can become a payer of the Unified Agricultural Tax

As I already said, both a legal entity and an individual entrepreneur can switch to the Unified Agricultural Tax. But for this you need to meet certain criteria. Which one exactly?

Only an agricultural producer can be a taxpayer under this special regime. Who is it?

According to the Tax Code of the Russian Federation, agricultural producers are recognized :

• legal entities and individual entrepreneurs engaged in the production of agricultural products, their processing (this means both primary and subsequent (that is, industrial) processing) and the sale of these products. It is important here that income from this activity is equal to at least 70% of the taxpayer’s total income.
• agricultural consumer cooperatives (gardening, market gardening, livestock farming, as well as those processing agricultural products, selling them or working in the field of agricultural supply). At the same time, the criterion for the share of income of 70% also remains here!
• fisheries, fishery organizations and individual entrepreneurs, if:
  • the average number of employees for the tax period is no more than 300 people;
  • if the share of “core” income (sales of catch and market products) is at least the same 70% of total income;
  • if they are engaged in fishing on vessels that are owned by them or used under a charter agreement.

What is considered agricultural products? This concept includes:

• crop products (not only agriculture, but also forestry);
• livestock products (including growing / growing fish and other biological water resources);
• catch of aquatic biological resources, fish and other products from them.

Summarize. To apply the Unified Agricultural Tax, you must meet the following criteria:

1. Engage in production/processing/sale of agricultural products.
2. The share of income from this activity must be equal to at least 70% of all income.
3. For fisheries, there are additional restrictions in the form of the number of employees (up to 300 people) and the availability of their own and rented vessels.

Unified agricultural tax does not have the right to apply:

• Those who produce excisable goods;
• Those who work in the gambling business;
• State and budgetary institutions.

Transition to Unified Agricultural Tax and leaving the special regime

You can switch to Unified Agricultural Tax:

• From the beginning of the year, by submitting the appropriate notification;
• From the date of tax registration - for newly registered legal entities or individual entrepreneurs.

The notice is issued by . Those who have decided to switch to the Unified Agricultural Tax from the new year must notify the tax office before December 31 of the current year. In this case, the form must indicate the share of income from the sale of agricultural products in all income for the current year. Newly registered legal entity. individuals or individual entrepreneurs are given 30 days from the date of registration to submit a notification.

If you did not submit notification No. 26.1-1 within the established time frame, then you cannot pay tax under the Unified Agricultural Tax. By the way, if you did switch to the unified agricultural tax, then you cannot return to a different taxation regime before the end of the year.

Returning to another mode occurs in three cases:

1. You voluntarily refuse the Unified Agricultural Tax. This is done only from next year; time is given to submit a notification until January 15 of the new year;
2. You no longer meet any of the required criteria. In this situation, you notify the tax office within a month about the loss of the right to use the unified agricultural tax;
3. You stop the activity for which the special regime of the Unified Agricultural Tax was used. The tax office is notified of this within 15 days from the date of termination of such activity.

Main parameters of the Unified Agricultural Tax

Like any tax, the Unified Agricultural Tax is characterized by standard parameters: it has its own base, rate, calculation rules and declaration form. Let's look at the main points:

An object: income minus expenses.

The procedure for determining and recognizing income/expenses: is prescribed in Art. 346.5 Tax Code of the Russian Federation. Expenses are presented, as in the simplified version, in the form of a specific list. In addition, they also need to be confirmed initially, and no one has canceled the economic feasibility.

The tax base: the amount of income minus the amount of expenses in monetary terms. Amounts of income/expenses in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation in effect on the day the income was received or the expense was made. Income in kind is taken into account in amounts corresponding to their market value. Amounts of income/expenses are considered a cumulative total at the beginning of the year. It is allowed to deduct losses from previous years from the tax base (transfer is possible within 10 years after the period to which the loss relates).

The tax period is a year, the reporting period is half a year.

Bid: standard rate is 6%. For the Republic of Crimea and the city of Sevastopol, it can be reduced in 2017-2021 - to 4%.

Calculation order:

Tax = (income - expenses) * 6% (or another rate, if used)

Based on the results of the six months, an advance payment is calculated and paid within 25 calendar days after the end of the period.

Pros and cons of Unified Agricultural Tax

Advantages of the Unified Agricultural Tax:

• Voluntary transition to and departure from the regime;
• The opportunity to reduce your tax burden - in fact, it is the simplified tax system - Income minus expenses, only the maximum standard rate is much lower - only 6%;
• Minimum reporting - the declaration is submitted only once a year, individual entrepreneurs are additionally maintained only by KUDIR;
• Optimal timing for tax payment: advance payment is made at the end of the six months, final payment – ​​at the end of the year. This is very convenient for those who work in agriculture, because this industry is often characterized by pronounced seasonality in income generation, which is associated with the seasonality of production.

Disadvantages of the Unified Agricultural Tax:

• The need to comply with several criteria, especially the criterion for a revenue share of 70%;
• A clear limitation of expense items - they must comply with the list from the Tax Code of the Russian Federation.

Conclusion

Whether or not to choose this special mode is up to each agricultural producer to decide for himself. Since the regime is voluntary, you can remain, for example, on the simplified tax system. But here it is important to consider this. For the simplified tax system - Income minus expenses, the standard rate is 15% (regions can reduce it); for the unified agricultural tax, it is initially 6%. This is the first “For” in favor of the Unified Agricultural Tax. And the second “Pro” of the Unified Agricultural Tax is the reporting period in the form of half a year. On the simplified tax system, advance payments are made after each quarter. Agree that for some entrepreneurs, these conditions can be very attractive.

Definition

Taxation system for agricultural producers ( unified agricultural) is a special tax regime that allows reducing the tax burden on agricultural producers. The calculation and payment of unified agricultural tax is regulated by Chapter 26.1 of the Tax Code of the Russian Federation. Unified agricultural tax can only be applied by agricultural producers who meet the criteria established by Article 346.2 of the Tax Code of the Russian Federation. This article of the Tax Code provides a list of conditions that permit and prohibit the transition to the Unified Agricultural Tax.

The transition to the Unified Agricultural Tax is carried out voluntarily. Return to other taxation regimes is carried out voluntarily or mandatory, if it ceases to meet the criteria established by Article 346.2 of the Tax Code of the Russian Federation.

Payment of the unified agricultural tax provides for exemption from the following taxes:

Income tax for organizations/personal income tax for individual entrepreneurs;

Property tax;

Article 346.1 of the Tax Code of the Russian Federation provides for exceptions - cases when, personal income tax and VAT are subject to payment, despite the application of the Unified Agricultural Tax.

Payers of Unified Agricultural Tax

Payers of the Unified Agricultural Tax are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to the Unified Agricultural Tax in the prescribed manner.

Tax rates

The Unified Agricultural Tax rate is 6%.

Taxable period

The tax period under the Unified Agricultural Tax is a calendar year.

Features of the calculation of Unified Agricultural Tax

The tax base for the Unified Agricultural Tax is income reduced by the amount of expenses.

Income and expenses are determined by the cash method, i.e. as funds are received/paid.

The list of income subject to taxation is open. Advances received against future deliveries are recognized as income.

The list of expenses that reduce the tax base is closed, i.e. if the taxpayer made an expense that is not indicated in this list, this expense does not reduce the tax base. Advances paid to suppliers are included in expenses only after receipt of goods (performance of work, provision of services). Expenses for the acquisition (construction, production) of fixed assets and intangible assets are recognized after their payment and commissioning.

In addition, all expenses must be documented, economically justified, and expenses for which standards are established reduce the tax base only within the limits of such standards.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Unified Agricultural Tax (UAT): details for an accountant

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The Unified Agricultural Tax (USAT) is a tax that is paid by producers of agricultural goods upon their voluntary transition to this special tax regime (clause 1, clause 2 of Article 346.1 of the Tax Code of the Russian Federation).

In order to switch to a special regime in the form of paying the Unified Agricultural Tax, organizations and entrepreneurs need to notify the tax office at their place of registration (clause 1 of Article 346.3 of the Tax Code of the Russian Federation).

If we talk about the Unified Agricultural Tax (what it is in simple words), then this is a special regime for producers of agricultural goods, which allows you to pay tax at a lower rate, simplify reporting and document flow.

Unified agricultural tax: taxation

Organizations applying a special tax regime for agricultural producers are exempt from paying corporate income tax and corporate property tax, with the exception of the situations specified in paragraph 3 of Art. 346.1 Tax Code of the Russian Federation. Entrepreneurs who have switched to the use of Unified Agricultural Tax are exempt from paying property tax for individuals and personal income tax in relation to income received from business activities, with the exception of the situations specified in paragraph 3 of Art. 346.1 Tax Code of the Russian Federation.

Until January 1, 2019, agricultural producers using the Unified Agricultural Tax were exempt from paying VAT, with the exception of the situations specified in paragraph 3 of Art. 346.1. But starting from January 1, 2019, changes in the tax legislation of the Russian Federation oblige organizations and individual entrepreneurs that have switched to the Unified Agricultural Tax to calculate and pay VAT in the general manner in accordance with Chapter. 21 of the Tax Code of the Russian Federation (clause 12 of article 9 of Federal Law dated November 27, 2017 N 335-FZ, Letter of the Federal Tax Service dated May 18, 2018 No. SD-4-3/9487@).

Also, payers of the Unified Agricultural Tax of the Tax Code of the Russian Federation are obligated to pay transport tax and other taxes (for example, water tax) if they have the appropriate objects of taxation.

Unified agricultural tax in 2019

The Unified Agricultural Tax is calculated based on the results of the six months, the tax amount is determined as the difference between income and expenses, multiplied by the tax rate (clause 1 of Article 346.6, clause 2 of Article 346.7, clause 1, clause 2 of Article 346.9 of the Tax Code of the Russian Federation).

The tax rate of the Unified Agricultural Tax is set at 6% (clause 1 of Article 346.8 of the Tax Code of the Russian Federation). At the same time, the laws of the constituent entities may establish differentiated rates ranging from 0 to 6% for all or certain categories of taxpayers, depending on: the types of agricultural products produced, the amount of income, the place of business activity and/or the average number of employees.

Payment of the unified agricultural tax, as well as the advance payment on it, is made by organizations (IP) at the place of their registration (clause 4 of article 346.9 of the Tax Code of the Russian Federation). In this case, the advance payment under the unified agricultural tax is paid no later than the 25th day of the month following the half-year (clause 2 of article 346.7, clause 2 of article 346.9 of the Tax Code of the Russian Federation). The tax itself is paid no later than March 31 of the following year (clause 5 of Article 346.9 of the Tax Code of the Russian Federation, clause 2 of Article 346.10 of the Tax Code of the Russian Federation).

When terminating activities as producers of agricultural goods, the Unified Agricultural Tax must be paid no later than the 25th day of the month following the month in which such activities were terminated, according to the notification sent to the Federal Tax Service (clause 2 of Article 346.10 of the Tax Code of the Russian Federation).

Deadline for payment of Unified Agricultural Tax in 2019:

Tax return for the unified agricultural tax

A tax return under the Unified Agricultural Tax is submitted by organizations (individual entrepreneurs) in this special regime at the end of the year to the tax office at the place of their registration no later than March 31 of the following year (clause 1 of article 346.7, clause 1, clause 2 of article 346.10 of the Tax Code of the Russian Federation ).

When terminating activities as producers of agricultural goods, a tax return under the Unified Agricultural Tax must be submitted no later than the 25th day of the month following the month in which such activities were terminated, according to the notification sent to the Federal Tax Service (

Agriculture is a rather risky type of business. Agricultural producers often depend on factors beyond their control. These include unfavorable natural conditions, crop pests in the fields, and infectious diseases of livestock and poultry.

Another serious problem for agricultural producers is their marketing. Before grain, cereals, vegetables and fruits, dairy and meat products reach the consumer, they must undergo processing. If the product is sold in the form of raw materials, the manufacturer will have difficulty covering the costs of even growing it.

At the same time, providing the population with nutritious food is the basis of the life of any state. That is why in many countries agricultural producers receive grants, subsidies, subsidies and enjoy tax breaks.

Russia also has targeted assistance programs for agricultural producers, especially for peasant farms. In addition, there is a special tax regime intended only for farmers and fishery organizations - the unified agricultural tax or Unified Agricultural Tax.

Features of the Unified Agricultural Tax

In the notification, the taxpayer indicates his registration data and the deadline for switching to agricultural tax - from the date of state registration or from the beginning of the new year. If the agricultural producer had already been working for some time before switching to the special regime, then the notification must also indicate the share of income from the sale of its own products.

The application is submitted to the tax office at the place of registration of the individual entrepreneur or at the legal address of the organization. Prepare two copies of the notice and keep your copy marked by the Federal Tax Service.

You can refuse to pay agricultural tax only from the beginning of the next year; to do this, you must submit form No. 26.1-3 by January 15. After voluntarily abandoning the Unified Agricultural Tax, you can return to it only after at least one full year of work in other taxation systems has passed.

Reporting and payment of agricultural tax

If you receive a VAT exemption, then only one annual declaration is submitted to the Unified Agricultural Tax – until March 31 of the year following the reporting year. In addition, individual entrepreneurs in this mode keep a special Book of Income and Expenses (Appendix No. 1 to Order of the Ministry of Finance dated December 11, 2006 No. 169n). Organizations do not fill out KUDiR; they reflect all income and expenses in accounting registers.

The tax period for payment of the unified agricultural tax is a year, so the deadline for its transfer to the budget is March 31 of the year following the reporting year.

In addition, at the end of the six months (no later than July 25), an advance payment must be calculated and paid, which is taken into account when paying the annual tax. The positive difference between the Unified Agricultural Tax and the simplified system is that there is no obligation to pay the minimum tax.

However, despite the small number of tax reporting, this preferential regime is difficult to account for and is very difficult to maintain without an accountant or specialized programs. The problem here is accounting for expenses, because they must be included in the list specified in Article 346.5 of the Tax Code of the Russian Federation, be documented and aimed at making a profit.

If the agricultural producer does not receive an exemption from VAT, then he will definitely not be able to do without an accounting specialist. The declaration for this tax is one of the most complex and voluminous, and is submitted only electronically. The tax itself is paid in a special manner, unlike other payments. In addition, the preparation of documents giving the right to offset input VAT is of great importance. If you do not take this issue seriously, you can incur significant losses.

Results

Let us once again briefly repeat all the features of the unified agricultural tax in 2019:

1. Only peasant farms, organizations and individual entrepreneurs who themselves produce agricultural products or are engaged in fishing (including fish farming) can apply the Unified Agricultural Tax. In addition, those who provide agricultural producers with services related to the production of products can work in this mode. Processors and suppliers who do not produce agricultural products, but only process and sell them, are not entitled to work under this preferential regime.
2. The share of income from the sale of own products in the total income of the agricultural producer should not be less than 70%.
3. The Unified Agricultural Tax rate is only 6% of the difference between income and expenses, and in the territory of Crimea and Sevastopol in the period from 2017 to 2021 it can be reduced to 4%.
4. To switch to the Unified Agricultural Tax, you must promptly submit a notification in Form No. 26.1-1. The deadline for submitting the document is 30 days after state registration or until December 31, if the transition is planned from the beginning of the new year.
5. From 2019, agricultural tax payers must pay VAT. This increases both the tax burden and accounting costs.
6. The Unified Agricultural Tax tax is paid once at the end of the year (until March 31 inclusive), but no later than July 25 an advance payment must be made. Small agricultural producers have the right to receive an exemption from paying VAT if they comply with the conditions of Article 145 of the Tax Code of the Russian Federation.