In this article you will find the information you need about:
what are the coefficients K1 and K2;
how to act if the coefficient K2 is not approved;
what sub-coefficients can K2 consist of.
The unified tax on imputed income is calculated taking into account special coefficients K1 and K2. These are special tax-adjusting coefficients included in the tax calculation form:
K1 is a deflator correction factor that takes into account the impact of inflation. Such a coefficient is necessary in order to bring the income imputed by the state for a certain type of activity to the level of consumer prices of the previous year.
Of course, the taxpayer does not calculate the value of the coefficient himself. Its value is established by the Ministry of Economic Development of Russia.
For example, for 2018, the value of the coefficient was established by Order of the Ministry Germany WhatsApp Number List of Economic Development of Russia dated October 30, 2017 No. 579. The coefficient in 2018 is 1.868 .
Correction factor K2
K2 is a correction factor, the value of which depends on several factors: type of activity, population density, that is, the municipality where the type of activity is carried out, seasonality, product range, and others.
The value of the K2 coefficient is also not calculated independently. Its size is determined by the authorities of the municipalities in which the businessman works. That is, where the entrepreneur is registered as a UTII payer. Therefore, you should refer to the regulatory framework for UTII, which is determined by the entity in which you work.
The value of the coefficient K2 can change up or down. The following information will help you figure out from what point the modified coefficient should be applied.
Two options are possible here, in which local authorities change the coefficient up or down.
1. If the value of K2 was reduced or became less than 1, then:
the coefficient is applied from the moment of publication, if the regulatory document directly indicates the date the new K2 comes into force;
the coefficient is applied one month after the publication of the regulatory document, but not earlier than the next quarter, if the date when the changes come into force is not specified.
2. If the value of K2 has been increased, then:
the new value of K2 is applied from January 1 of the year following the one that comes after the current one - if the document changing the coefficient is published on December 1 of the current year or later before the end of the month;
the new value of K2 is applied one month after the publication of the amending document, but not earlier than a quarter - if the regulatory document is published before December 1 of the current year.
Single tax calculation when K2 authorities have not approved
If there is no coefficient at all, but the tax is calculated without it. That is, UTII is calculated based on the base yield.
And if the coefficient was set for a year and a new one was not approved, then the value of the coefficient K2, which was valid last year, should be used.