Voluntary transition from USN to OSNO

You can voluntarily change the simplified system to the general regime only from the beginning of the year, and if you violate the rules for applying the special regime, you will have to switch to OSNO from the beginning of the quarter. Read the detailed step-by-step instructions that will help you change the simplified tax regime to the general one and not miss anything.

The taxpayer has the right to switch from the simplified tax system to the general taxation system (OSNO) not earlier than the end of the tax period under the simplified tax system, i.e. not earlier than the beginning of the new calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). The taxpayer notifies the IFTS of the decision made (clause 6 of article 346.13 of the Tax Code of the Russian Federation). The notification nature of the voluntary transition is perceived differently by taxpayers and tax authorities, which leads to controversial situations.

You will have to switch from a simplified system to a common one if:

Annual income will exceed 200 million rubles. taking into account the deflator coefficient (in 2022 – 1.096).
The average number of employees will exceed 130 people.
The residual value of fixed assets will exceed 150 million rubles.
The share of participation of other legal entities in the organization on the simplified tax system will exceed 25%.
An organization or individual entrepreneur will engage in activities from paragraph 3 of Art. 346.12 of the Tax Code, under which it is forbidden to apply the simplified tax system.

The obligation to return to OSNO arises if at least one condition is not met. The right to apply the simplified tax system disappears from the beginning of the quarter in which the violation occurred.

If you do not report the loss of the right to the simplified tax system and continue to apply the OSNO, the tax authorities will fine and charge additional taxes. But they can do this only on the basis of the results of a tax audit. Without verification, the inspection has the right only to inform the violator of the need to abandon the simplified tax system, but it will not be able to “switch” to OSNO by force (letter of the Ministry of Finance dated 08.24.2018 No. SD-4-3 / 16474).

If fixed assets were acquired during the period of application of the simplified tax system, then the residual value depends on the object of taxation and the reason for the transition to the OSNO:

If an organization switches from the simplified tax system “Income minus expenses” to the OSNO on a voluntary basis, by the end of the year the entire amount must be taken into account in the tax base for the simplified tax system. Since you can voluntarily switch to OSNO only from the beginning of the next calendar year, there is nothing to take into account in the expenses of the transition base for income tax.
If an organization transfers from the simplified tax system “Income minus expenses” forcibly, not all expenses can be fully taken into account for calculating the tax on the simplified tax system. Therefore, the remaining part of the cost can be taken into account in expenses after the transition to OSNO. To do this, the residual value of fixed assets is determined by the formula:
If an organization moves from the simplified tax system “Income”, there is no definite answer. The Ministry of Finance and the Federal Tax Service believe that the residual value of fixed assets is zero, regardless of the conditions for the transition to OSNO – voluntarily or involuntarily. On the other hand, when selling fixed assets already at OSNO, the expenses can include the entire amount of actually incurred and documented costs associated with the acquisition of this property (including the amount of VAT). Confirmation: paragraphs. 3 p. 1 art. 268, Art. 221 of the Tax Code, letter of the Federal Tax Service No. GD-4-3 / 4136 dated March 16, 2015. The Presidium of the Supreme Court believes that in this case it is necessary to determine the residual value of fixed assets by analogy with the option when the USN “Income minus expenses” was applied. That is, with a voluntary transition to OSNO, the residual value is zero. When forced, it is determined by calculation. This position is reflected in paragraph 15 of the Review of Judicial Practice. If we adhere to the position of the Supreme Court, disputes with the Federal Tax Service are not excluded. But the taxpayer has a chance to win in court.