ENVD - what is it? UTII in 2014 and 2015 for individual entrepreneurs

The article reveals the definition of UTII and the rules for calculating tax. The requirements for potential imputation have also been defined, since far from all entrepreneurs have the right to use this special regime, significant changes are reflected that have already touched UTII or are only planned for introduction.

What is the essence of UTII? What is this about?

UTII, or “imputation”, is one of the most popular regimes among entrepreneurs and is part of the government’s anti-crisis measures. By its very nature, imputation is a tax regime with preferential terms that assume the calculation of tax on the basis of potential (imputed) income, and not actual income. Single tax replaces the tax on income, property, VAT, personal income tax.

UTII what is it

The list of activities for which this system can be applied is limited to the Tax Code of the Russian Federation. At the same time with UTII, the organization may apply other regimes.

How is UTII calculated?

The tax must be calculated according to the general rule.UTII = DB × OP × K1 × K2 × 15%, where DB is the basic yield, OP is a physical indicator (for example, the number of meters leased), K1 is a deflator indicator established by the order of the Ministry of Economic Development and the same for the whole country, K2 is a regional coefficient. The basic yield establishes the tax laws for each type of business activity. It is worth noting that the size of the basic yield when calculating, for example, the imputed income in 2015, is the same as in the previous year, in contrast to the K1 deflator, which changes from year to year.

UTII 2015

Thus, it can be seen from the calculation of UTII that this calculation is based on indicators established by law, and the amount of tax does not depend on actual revenue.

Who can not use imputation?

Apply preferential treatment will not be able to persons with the following features:

UTII in 2014

What kind of business can you do in a manager?

Virtually all activities are related to the B2C business, that is, they involve commercial relationships with individuals:

  • Retail trade, including through vending machines.
  • Household services (services of beauty salons, cleaning of rooms, paid toilets).
  • Catering services.
  • Taxi services, freight.
  • Parking.
  • Vehicle service.
  • Rental of premises.


A complete list of the types of businesses to which the regime is applicable is provided in the Tax Code of the Russian Federation.

What are the pros and cons of using UTII?

The authorities planned with optimistic intention, when inventing UTII, that this innovation would stimulate the opening and development of small business. There are really advantages for commercial activities, and among them are:

  • Exemption from a number of taxes.
  • The size of the tax does not depend on real income, which is advantageous for solid revenues.
  • Accounting activities are simplified, since there is no obligation to keep tax records, and therefore have a heavy document flow with the confirming primary document.
  • Simplicity of tax calculation based on several predetermined indicators.
  • No need to use CCP.

UTII in 2015

However, along with the advantages, there are also disadvantages, about which it is also important for an entrepreneur to know:

  • In the absence of income, tax will still have to be paid, and with an annual increase in physical indicators, this can provide a significant loss.
  • There are many conditions that limit the use of the regime, which can make it difficult to conduct effective business.
  • It is difficult to provide separate accounting when combining activities that do not fall on UTII (especially important for large entrepreneurs).

What changes have occurred on UTII?

A relatively new spetsrezhim government introduced from 2003 for 15 years until January 1, 2018 in the framework of measures to overcome the crisis. Over these years, a significant innovation has been the fact that entrepreneurs can apply imputedly voluntarily since 2013. Indicator K1 for UTII 2015 increased in comparison with 2014. However, this year the coefficient has remained unchanged. Also, in comparison with UTII 2015, it has now become possible to apply a preferential tax rate, from 7.5% to 15%. The new rule applies only to regions whose authorities decide on the value of the rate depending on the economic climate of the subject. With regard to reporting, in comparison with the UTII declaration in 2014, the format has changed.

The impending abolition of the regime can be painful for many entrepreneurs who are accustomed to a number of advantages of UTII.That this taxation is ambiguous and controversial, officials in the legislature have long been convinced that they are still leading discussions on the timing of the abolition of the regime. To replace the imputed income tax for individual entrepreneurs, the patent system of taxation is being offered for individual entrepreneurs, while organizations will have to switch to other regimes.

However, there are opinions that the patent has not shown itself to be a sufficiently flexible system and will not be able to become a full-fledged replacement for the imputation. For example, the application of the patent will cost more to the entrepreneur, since in this case it is impossible to reduce the tax on contributions transferred to the funds. Moreover, the limit of the admitted number of employees has been reduced to 15 people, and the maximum permitted area is only 50 m.2.

Some experts advocate extending the UTII for a longer period, as this system, in the case of its voluntary use, has a positive effect on the economic activities of small businesses and the quality of state control over sources of income for the budget treasury. In general, the state managed to significantly increase the level of tax collection, since preferential terms for paying taxes, simplicity of calculations, convenient administration allowed many entrepreneurs to get out of the shadows and work fearlessly under the white scheme.But will not the abolition of the usual special regime be the reason for small businesses to return to a shadow lifestyle, especially in the current economic crisis? The government should carefully analyze all the consequences of the abolition of special regime, and if the extension is still impossible, then come up with a new effective scheme that meets the requirements of both small businesses and the state.

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