Federal law No. 373-FZ dd 23.11.2020 on amendments to chapters 26.2 and 26.5 of the Tax Code and article 2 of the law «On the use of cash registers» was signed and officially published. The law is aimed at adapting the Patent Tax System for those entrepreneurs who still apply the Unified Imputed Income Tax.
New types of activities will be exempt from using the cash registers — that is why the amendments to the law 54-FZ «On the use of cash registers» have also been made.
You can reduce the patent fee on the contributions paid for the employees by no more than 50%. But for the contributions paid for the entrepreneur himself, you can reduce the patent cost by 100%, if the amount of contributions paid allows it.
To apply the reduction, you will need to notify the tax authorities. If the patent fee was paid before the reduction and without taking it into account, then you will need to apply for a refund.