ENVD is a special preferential tax regime for small businesses that can significantly reduce the tax burden. ENVD can be applied on an equal basis to organizations and individual entrepreneurs if they fulfill the requirements of article 346.26 of the Tax Code of the Russian Federation, including:
- the number of employees is no more than 100 according to the average number of employees;
- the area of the visitors' service hall for catering enterprises or the sales area is limited to 150 sq. m. m .;
- organization or SP should not belong to the largest taxpayers.
ENVD has certain limitations - it can be applied only in the provision of services and retail trade, with a specific list of activities independently established by municipalities.
There are territories, for example, Moscow, where this tax regime does not apply at all.
Imputed tax does not directly depend on income received, the tax base is calculated using a special formula - DB * FP * K1 * K2, where:
DB - basic yield per month;
AF is a physical indicator;
K1 - deflator coefficient;
K2 - corrective reduction factor.
The values of DB and OP are given in Article 346.29 of the Tax Code of the Russian Federation, K1 is established annually by the Ministry of Economic Development of the Russian Federation, and K2 is accepted by local authorities.
As a result, the amount of imputed tax will change from year to year, so taxpayers need to know about changes in ENVD.