Is it possible to work on PSN without USN?

Question

Law in IT

Hello. There are several questions. Is it possible to open an IP on PSN without USN? If the IP is already open on the PSN and (at the same time) on the simplified tax system, is it possible to abandon the simplified tax system and leave only the PSN? If I receive income only from the activities prescribed in the patent, do I have to report on the simplified tax system (pay contributions, taxes, deal with paperwork, keep a KUDiR book, etc.), provided that I have the simplified tax system and PSN activated at the same time?

Answer 1

The provisions of Chapter 26.5 of the Tax Code of the Russian Federation do not prohibit individual entrepreneurs from combining several tax regimes.
That is, they do not prohibit and do not oblige.
There are several moments:
1. By default, when registering an IP, OSN is set (the rest are special tax regimes). The transition to other aids to navigation is carried out by a separate action (application + payment, etc.).
2. if suddenly a part of the income "does not fit" into the framework of the PSN - in the absence of other SNOs - the OSN will operate
Accordingly, there is a reason to think / simulate the situation in the case of clause 2 and evaluate the "losses". It will be quite obvious that the least risky ones are USN6%+PSN or USN15%+PSN. Moreover, in general, USN6% + PSN differs from PSNonly - by a maximum of 3 printed sheets per year. imho - absolutely not burdensome.
ps PSN for payments is a patent + FFOMS + PFR, USN6% is 6% - FFOMS - PFR [-1% PFR from exceeding 300tr]

Answer 2

If there is a USN, you are required to file a tax return (even if it is zero). Last year, my tax account was blocked just because I thought that the declaration was not needed, in the end it was decided by a fine of 1000 rubles. They may also ask you to explain the situation due to which you have a movement on the account, and zero in the declaration. It is enough to describe in a free form why this is so, indicate the patent number, etc. data.
Mandatory contributions of individual entrepreneurs to the FIU, etc. also have to pay. 1% from the amount exceeding 300 tr. - only if the amount of expected income indicated in the patent is more than 300 tr. the calculation is not based on the actual amount of income, but on the one in the patent. Of course, if you still have some kind of income by type of activity that does not fall under a patent, then everything is considered separately for them, according to the rules applicable to the simplified tax system.
Is it possible to remove the USN completely - I don’t know to be honest, I can’t comment here.

Answer 3

You choose the main tax regime: OSN or STS; and in addition to it, you can transfer a separate type of activity to a special one - for example, to PSN. There is no PSN without OSN or USN.
Those. You will use either PSN+OSN or PSN+USN.
On a patent, you simply keep an income book, but on DOS or STS you need to submit reports. If you did not conduct activities other than the one indicated in the PSN, then write zeros in the reporting. But reporting on DOS is many times more than on the simplified tax system. For this reason, apply for a patent and immediately switch to the USN.