The legislation does not prohibit companies and entrepreneurs from combining UTII and USN. For example, retail sales in a store (UTII) and trade on the Internet (USNO). But there is a situation when such a combination is impossible. The Ministry of Finance indicated that if a company or individual entrepreneur conducts the same activity in different territories of a city or municipal district, it is impossible to apply UTII and USN at the same time. The combination of regimes is allowed if the company or individual entrepreneur conducts the same activity in different cities or municipal districts. Such a conclusion is contained in the letter of the Ministry of Finance of Russia dated February 17, 2017 No. 03-11-11 / 9389.
Also, do not forget about the limitation on the number and amount of revenue for the USNO.
Combination of UTII and PSN (patent)
There are many similar types of activities here, but the combination is not prohibited, and one of the types can be transferred to a patent, the other to UTII, if it is so beneficial for business. For the application Germany WhatsApp Number List of special tax regimes, there are restrictions on the average number of employees.
When applying the PSN, an individual entrepreneur has the right to attract employees, including under civil law contracts. At the same time, the average number of employees for the tax period should not exceed 15 people for all types of entrepreneurial activities carried out by an individual entrepreneur, which is provided for by paragraph 5 of Article 346.43 of the Tax Code of the Russian Federation. A similar restriction applies to UTII, but here the maximum number is 100 people, which means that the combination of regimes will be illegal if the number of employees is more than 15 people.
And, of course, only IP can consider such a combination of modes, because The patent is allowed for use only by individuals.
Combination of UTII and ESHN (single agricultural tax)
Combining ESHN and UTII is possible (for example, pig breeding and retail trade in other goods), but three features must be taken into account:
It is necessary to take into account the indicators by which each tax is calculated separately;
The calculation of the participation share in the proceeds of income received from the sale of specialized agricultural goods in the amount of 70% is made for all amounts received by the business;
If the manufactured products are sold through their own trading floors, then UTII does not apply. par. 2 p. 7 "Art. 346.2" of the Tax Code of the Russian Federation.
Separate accounting of income and expenses when combining UTII with other taxation systems
When combining several regimes, the tax authorities require separate accounting of income and expenses for each type of activity.
Direct income and expenses (for example, sales proceeds, employee salaries, some taxes) are easy to distribute - it is immediately clear to what type of activity they relate. Therefore, when conducting accounting, additional sub-accounts should be introduced into the working chart of accounts, on which income and expenses will be immediately reflected by type of activity. For example, in order to ensure separate accounting of revenue from various types of business activities on account 90.1 “Revenue”, it is necessary to organize analytical accounting with the allocation of analytics for UTII - 90.1.1 and USN - 90.1.2. - all the proceeds received are immediately reflected in the allocated sub-accounts.