The Patent Tax System (PRS) is a special tax regime that is accessible to individual entrepreneurs (IPs) and only in certain activities. It pays a fixed tax instead of all standard. However, the patent does not cancel NDFL and employee insurance contributions, as well as fixed IP contributions.

Patent needs every activity. Therefore, in some cases, it is combined with OAS, which is easier than the basic tax system in terms of reporting. Frequently, an entrepreneur in the registration of an IP moves immediately to " repropriation " , to provide insurance if the right to use a patent is lost or for other activities.

Patent benefits:

Out. Fixed tax may be less than the actual income tax and is 6 per cent of the potential profit. For seasonal work, the patent may be regulated and purchased for a period of 1 month rather than a year. A tax benefit for newly registered IPs in the areas of production, science, social and domestic services may be available in the regions.
Less documentation and reporting. You don't have to file a declaration and run a bout. IP on the patent only keeps a book of incomes.
It's easy to calculate and pay the tax. The calculation shall be made immediately upon payment. The tax base in each region is its own and depends on the type of activity. The calculator will help the calculation.
Possibility to combine with TPNs and CNs.
The basis of premiums could be reduced.
Patent is considered one of the simplest tax systems for a small business. It is often used in the areas of trade and freight, as well as Frilancers. Despite the simplicity of the patent, he also has a number of minus that follow the restrictions.

Patent deficiencies:

Only for certain activities. The specific list is determined by the legislation of each region
Maximum income and number of staff members are limited. For retailing, for example, the commercial room shall not be more than 150 m2 for the general drink, the service room area up to 150 m2 for freight and passenger traffic is limited to the number of vehicles. Plus, regions may impose additional restrictions.
The amount of the tax does not depend on real income and will have to pay it even if it's lost.
An entrepreneur should independently monitor existing restrictions and limits in the patent system. Its income for all activities should not exceed 60 million roubles per year. Employees must not exceed 15 employees. But only those who are involved in the proprietor ' s patent activity are considered. There are also restrictions on business activities and scope.

The loss of the right to apply the NSF to an entrepreneur must notify the tax within 10 days. He will then be removed as a patent payer and default will be transferred to the main tax system. When a patent is reconciled with an ODS or CN, the business will be transferred to one of them.

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In the Yaroslav region, various assistance is provided to entrepreneurs through the Mala and Middle Entrepreneurship Project, as well as to industrial enterprises under the " Productivity " project and the " International Cooperation and Export " national project.

All support measures for small and medium-sized businesses can be accessed on my business site.

Details of all support measures for industry and investors on the investing site