Is it possible to use different taxation systems for different activities of an individual entrepreneur?

Question

Individual entrepreneur

Hello.
I'm going to open a sole proprietorship for 2 different types of activities.
1. Retail trade - UTII
2. Software development - USN 6%
It should be exactly like that. other combinations are not suitable.
Is it possible to combine and report like this? What can be pitfalls?

Answer 1

Hello. Yes, you can use different taxation systems for different types of activities, but it is better to consult an accountant in order not to be taxed.
Taxpayers who have switched for certain types of activities to:
* payment of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code
and (or)
* to pay tax paid in connection with the application of the patent system of taxation, in accordance with Chapter 26.5 of this Code,
keep separate records of income and expenses under different special tax regimes.
Conclusion If you have the opportunity to apply UTII and (or) a Patent for some type of activity, you keep separate records for various special tax regimes.
See further Tax Code of the Russian Federation.
Article 18. Special tax regimes
2. Special tax regimes include:
1) taxation system for agricultural producers (single agricultural tax);
2) simplified taxation system;
3) the system of taxation in the form of a single tax on imputed income for certain types of activities;
4) the system of taxation in the implementation of production sharing agreements;
5) patent system of taxation.
And to dispel all doubts that the USN is also suitable for this:
Article 346.11 of the Tax Code of the Russian Federation. General provisions
1. The simplified system of taxation by organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

Answer 2

IP - in fact, only one AtoN.
For multiple aids to navigation - only a legal entity.

Answer 3

No, it won't work, you need 2 IP