An individual entrepreneur makes taxes and other payments on the basis of the Tax Code of the Russian Federation. Depending on the chosen taxation system and the availability of hired personnel, the list of mandatory transfers varies greatly. Preferring a special regime and working alone, the individual entrepreneur reports and pays no more often than once a quarter. In the general system, the tax burden and reporting increases exponentially.

I want to open an individual entrepreneur - what taxes do I have to pay in 2019? This question requires a detailed answer. Let's start with insurance payments.

The state in order to provide citizens with pensions, medical care, pay for sick leave, the needs of mothers, etc. collects insurance premiums from all officially employed people in advance. The principle of collection is simple: each employer (individual entrepreneur, in this case) calculates the amount of contributions from the money earned by the employee at legally approved rates.

Unlike income tax, these deductions are not withheld from the salary, but are added to it.

Theoretically, an individual entrepreneur, if he works without staff, must independently carry out similar calculations for his contributions.

However, this task was made easier for him by law by introducing a two-stage accrual scheme:

It is much more difficult for individual entrepreneurs to charge insurance premiums on the earnings of hired personnel.

An entrepreneur must have complete information about what rates apply, when to transfer money, and when to report. Most often, in such cases, small businessmen use the services of accountants - full-time or working remotely.

We will tell you in detail about the rates and rules for transferring to our employees in the last chapter of the article.

Of all taxation systems, it is the general one that is the most difficult for individual entrepreneurs.

An entrepreneur may find himself on OSNO in the following cases:

• having submitted documents for registration, he chose this particular system or simply did not write an application for choosing one of the simplified modes;
• switched to it of his own free will in the process of activity;
• transferred from simplified systems forcibly as a result of exceeding limit indicators (by turnover, staff or real estate).

For OSNO, individual entrepreneur taxes in 2019 make up an extensive list. But the main thing on the list is personal income tax - it combines both income tax and profit tax.

For an entrepreneur, as for an ordinary individual, a 13 percent tax rate is used here. The basis for calculation is the difference between the amount of revenue received for the year and the amount of officially confirmed costs. For example, if 1,200,000 rubles were received in the accounts and cash register of an individual entrepreneur. and the expenses (with existing papers) were 800,000 rubles, then the tax must be calculated from 400,000 rubles. (1,200,000 – 800,000). As a result, we get an annual payment equal to 400,000 * 13% = 52,000 rubles.

It is noteworthy that OSNO provides for a certain relaxation for entrepreneurs - a professional tax deduction of 20%. This preference applies in cases where the individual entrepreneur does not have documents at all that can confirm their validity and officiality. In our example, it will look like this: 1,200,000-20% = 960,000 *13% = 124,600 rubles. It is not difficult to notice the difference and evaluate the benefits of one way or another.

The law prohibits combining both deductions - either 20 percent or expense accounting is used. The individual entrepreneur must evaluate for himself what is more profitable for him.

Personal income tax is transferred to the budget at the end of the year, but during this time period the individual entrepreneur also transfers advances - one at the end of the first half of the year (half of the estimated tax amount), others for the following quarters (3rd and 4th - quarter each). The tax authorities calculate the advance payment independently based on the results of the previous period, and they also send the entrepreneur a notice of the required amount to be paid.

The total amount for the year is reduced by the amount of advances.

In addition to personal income tax for their income, the general taxation system requires the entrepreneur to make several payments of a different nature to the budget, such as:

In fact, only VAT is an indispensable attribute of the general taxation system for individual entrepreneurs. The remaining taxes, to one degree or another, must be paid by taxpayers using simplified regimes.

To reflect business transactions, the individual entrepreneur is freed from the need to maintain full accounting. By law, he is allowed to combine all records into one register - a book of income and expenses.

“Simplified” is the most widespread tax regime used by entrepreneurs. There are so many opportunities here that almost any businessman who does not want to use a common system and register an organization finds an acceptable way to implement commercial ideas.

The basis here is a single tax - a conglomerate of personal income tax, VAT and income tax (naturally, with some features).

The simplified tax system provides for two types of taxation objects:

1. Income when a 6 percent tax is levied on all proceeds during the year. Costs are not taken into account and do not reduce the tax base.
2. The difference between the amount of income and expenses, taxed at a 15 percent rate. The list of costs that are allowed to be taken into account coincides with the list given to determine the amount of income tax. In order for the expense to be accepted legally, the transaction must be supported by documentary evidence.

Regional legislators are given the right to reduce these rates from 6 to 1 percent for “income” and from 15 to 5 percent for the difference between income and costs.

For individual entrepreneurs in “Uroshchenka”, tax deductions are made according to the following scheme: first, advances are paid quarterly (applies to both objects), each time focusing on the results of the past three months, and at the end of the year a single tax is paid. The amount is calculated in the declaration and advance payments are deducted from it. The total is included in the budget.

For the second object when calculating tax there is one subtlety:

An entrepreneur, before submitting a declaration, must compare which is greater - the amount obtained when calculating 15% of the difference, or 1% of the revenue. The amount that turns out to be larger should be included in the budget.

However, the tax service provides the taxpayer with software that automatically determines the amount to be paid and there is no need to conduct independent calculations.

Individual entrepreneurs have the right to take into account their insurance premiums in the following way:

• object “income” - the accrued amount of tax can be reduced by all of its insurance premiums, if the individual entrepreneur works alone without staff, if there are employees, then by no more than half of the accrued tax;
• object “income minus costs” - the amount of fees can only be taken into account as part of total expenses.

The lack of revenue will allow individual entrepreneurs not to make tax deductions, but they must pay insurance premiums for themselves.

This taxation regime is otherwise called “imputation”. An individual entrepreneur who has chosen to work for UTII may not engage in all types of activities, but only those listed in Art. 346.26 Tax Code of the Russian Federation. Local legislators are given the right to reduce the list and generally completely ban the use of imputation (as in Moscow, for example).

To determine what amount of imputed tax an individual entrepreneur pays, you have to turn to a complex formula, which includes factors such as:

• basic income, determined according to the table from the Tax Code of the Russian Federation and depending on the type of occupation;
• physical indicator given in the same table;
• the value of the deflator coefficient, changed every year by government decree;
• adjustment coefficient approved by regional legislators.

However, an individual entrepreneur does not need to carry out calculations and thus determine what tax for an individual entrepreneur in 2019 should be included in the budget according to “imputation”. The imputed tax for the year is initially set for a specific businessman in this mode, and subsequently simply clarified by the tax service.

For UTII tax should be paid quarterly in the first month after its end. Other taxes are paid only if the basis for their calculation is formed. Insurance premiums must be paid for yourself and for employees, if there are any on the company’s staff.

Even in the absence of income, the single tax must be paid according to the schedule until the entrepreneur writes an application to terminate the activity on the “imputation”. The tax amount does not change. The situation is similar with insurance premiums “for yourself”. They must be transferred to funds in any case.

Such fees, if there are no employees, may be deducted from annual income. If employees appear, then such an operation is allowed to be performed in no more than 50% of the amount of the budget payment.

Unlike other regimes, only individual entrepreneurs have the right to use the patent taxation system. Moreover, before writing an application for a patent, you should read Art. 346.43 of the Tax Code of the Russian Federation with a list of types of activities that are allowed under PSN. Regional legislators are allowed to supplement this list.

Moreover, a patent gives the right to engage in the chosen type of activity only within the territory supervised by the tax office that issued the document. If an entrepreneur intends to engage in another business or work in another region, he will have to take out more patents - for each type of activity and region. The exception is cargo transportation, for which, with one document, you can move around the country. However, there is a limitation here too - contracts for the carriage of goods must be concluded only at the place where the patent was issued.

The convenience of this system is that it can be used both for a short period - a month, and for a year.

For individual entrepreneurs, taxes and mandatory payments are made in the following nomenclature:

The rules for paying a patent fee are as follows:

• if the permit is taken for a temporary period within a 6-month period, the fee is paid no later than the expiration date of the patent;
• if it is needed for a period of 6 to 12 months, then the fee can be divided into two parts: 1/3 of the cost within 90 days from the start of activity in this status, the remaining 2/3 - no later than the expiration date of the permit.

The amount of payment for a patent cannot be reduced by the amount of insurance premiums paid for oneself.

Taxes on Unified Agricultural Tax

The Unified Agricultural Tax is the short name for the tax regime intended for producers of agricultural products. This category also includes entrepreneurs involved in fish farming. To become a payer of the Unified Agricultural Tax, the main condition must be met - in the total volume of income, core products must account for at least 70% of revenue.

Taxes for individual entrepreneurs are the same as in the “simplified” tax system, and the principle of determining the tax base is identical to what is used for the object of taxation: income minus costs.

But the tax rate is lower and is 6% of the difference between revenue and expenses. The entrepreneur also makes advance payments based on the results of each quarter.

Insurance premiums are also paid according to the same rules as for other taxation systems. In this case, the amount of fees can be deducted from the tax base, and not from the final single tax.

If an individual entrepreneur has hired a staff of employees, he becomes a tax agent for personal income tax. That is, from the moment the first employee is hired, he must not only calculate his salary, but also calculate, withhold and transfer income tax to the budget. In addition, he must submit monthly, quarterly and annual reports in this area and his responsibilities include the calculation and transfer of appropriate contributions to the insurance funds.

The employer calculates and withholds personal income tax from the salary at a 13 percent rate. When paying insurance premiums, you should proceed from the following accrual standards (the type of insurance is indicated in brackets):

• Pension Fund – 22% (pension);
• FSS – 2.9 (social);
• FFOMS – 5.1 (medical).

In addition to these payments, the individual entrepreneur also calculates contributions for “injuries” (from accidents). Here the rate is set depending on the type of occupation of the employees, and can vary from 0.2 to 8.5%.

Individual entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYUL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but in fact possessing many of the rights of legal entities. The rules of the civil code regulating the activities of legal entities apply to individual entrepreneurs, except in cases where separate articles of laws or legal acts are prescribed for entrepreneurs.()

Due to some legal restrictions (it is impossible to appoint full-fledged directors to branches in the first place), an individual entrepreneur is almost always a micro-business or small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

In case of gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From RUB 0.9 million for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

Fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

If the individual entrepreneur fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, paragraph 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Article 198, paragraph 2. (b) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles.

Fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will only be a fine.

Non-payment or incomplete payment of taxes (fees)
1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee).
3. The acts provided for in paragraph 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of tax (fee). (Article 122 of the Tax Code)

Penalty

If you were just late in payment (but did not provide false information), then there will be penalties.

The penalties for everyone are the same (1/300 multiplied by the key rate of the Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, taking into account the fact that banks give loans for at least 17-20 %). You can count them.

Licenses

Some types of activities an individual entrepreneur can only engage in after receiving a license, or permissions. Licensed activities of individual entrepreneurs include: pharmaceutical, private investigation, transportation of goods and passengers by rail, sea, air, as well as others.

An individual entrepreneur cannot engage in closed types of activities. These types of activities include the development and/or sale of military products, trafficking in narcotic drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been prohibited. An individual entrepreneur cannot engage in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, non-state pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (sales possible) and some others.

Differences from legal entities

• The state fee for registering individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
• An individual entrepreneur does not require a charter and authorized capital, but he is liable for his obligations with all his property.
• An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
• Individual entrepreneurs do not have cash discipline and can manage the funds in the account as they please. Also, the entrepreneur makes business decisions without recording them. This does not apply to work with cash registers and BSO.
• An individual entrepreneur registers a business only in his name, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
• A hired employee of an individual entrepreneur has fewer rights than a hired employee of an organization. And although the Labor Code equates organizations and entrepreneurs in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary is required to pay compensation. When closing an individual entrepreneur, such an obligation exists only if it is specified in the employment contract.

Appointment of director

It is legally impossible to appoint a director in an individual entrepreneur. The individual entrepreneur will always be the main manager. However, you can issue a power of attorney to conclude transactions (clause 1 of Article 182 of the Civil Code of the Russian Federation). Since July 1, 2014, it has been legislatively established for individual entrepreneurs to transfer the right to sign an invoice to third parties. Declarations could always be submitted through representatives.

All this, however, does not make the people to whom certain powers are delegated directors. A large legislative framework on rights and responsibilities has been developed for directors of organizations. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, and with all his property he himself is responsible for any other actions of third parties by proxy. Therefore, issuing such powers of attorney is risky.

Registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the district tax office at the place of registration, in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

Individual entrepreneurs can be

• adult, capable citizens of the Russian Federation
• minor citizens of the Russian Federation (from 16 years of age, with the consent of parents, guardians; married; a court or guardianship authority has made a decision on legal capacity)
• foreign citizens living in the Russian Federation

OKVED codes for individual entrepreneurs are the same as for legal entities

Necessary documents for registration of an individual entrepreneur:

• Application for state registration of an individual entrepreneur (1 copy). Sheet B of form P21001 must be filled out by the tax office and given to you.
• A copy of the Taxpayer Identification Number.
• A copy of your passport with registration on one page.
• Receipt for payment of the state fee for registration of an individual entrepreneur (800 rubles).
• Application for switching to the simplified tax system (If you need to switch).

An application for registration of individual entrepreneurs and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or you will receive a refusal.

You must be given the following documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from the Unified State Register of Individual Entrepreneurs (USRIP)

After registration

After registering an individual entrepreneur It is necessary to register with the pension fund and the Compulsory Medical Insurance Fund and obtain statistics codes.

Also necessary, but optional for an entrepreneur, is opening a current account, making a seal, registering a cash register, and registering with Rospotrebnadzor.

Taxes

Individual entrepreneur pays a fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 rubles + 1% of income over 300,000 rubles. The fixed contribution is paid regardless of income, even if the income is zero. To calculate the amount, use the IP fixed payment calculator. There are also KBK and calculation details.

An individual entrepreneur can apply tax schemes: simplified tax system (simplified), UTII (imputed tax) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application; if you do not write applications, then OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can use PSN. Also, individual entrepreneurs do not pay 13% on personal profits in the form of dividends.

An entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit financial statements (this only includes a balance sheet and a financial performance statement). This does not exclude the obligation to keep tax records: declarations of the simplified tax system, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified tax system and other documents can be prepared online in a free service.

Inexpensive programs for individual entrepreneurs include those with the ability to submit reports via the Internet. 500 rubles/month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult for an individual entrepreneur to get a loan from a bank than for a legal entity. Many banks also give mortgages with difficulty or require guarantors.

• An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profit is not allocated there. Patent and UTII are especially opaque in this matter; these systems do not even record income. The simplified tax system “Income” is also unclear, because it is not clear how many expenses there are. The simplified tax system "Income-Expenditures", Unified Agricultural Tax and OSNO most clearly reflect the real state of the individual entrepreneur's business (there is an accounting of income and expenses), but unfortunately these systems are used less frequently.
• The individual entrepreneur himself (as opposed to the organization) cannot act as collateral in the bank. After all, he is an individual. The property of an individual can be collateral, but this is legally more complicated than collateral from an organization.
• An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, giving up everything, etc. And if in an organization you can change the director and founders with the click of a finger, then in this case an individual entrepreneur can just close it and terminate the loan agreement or go to court. IP cannot be re-registered.

If a business loan is denied, then you can try to take out a consumer loan as an individual, without even disclosing your plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or has a salary card with this bank.

Subsidy and support

In our country, hundreds of foundations (state and not only) provide consultations, subsidies, and preferential loans for individual entrepreneurs. Different regions have different programs and help centers (you need to search). .

Rice. Number of individual entrepreneurs per 10,000 population

Experience

Pension experience

If the entrepreneur pays everything regularly to the Pension Fund, then the pension period runs from the moment of state registration until the closure of the individual entrepreneur, regardless of income.

Pension

According to current legislation, an individual entrepreneur will receive a minimum pension, regardless of how many contributions to the Pension Fund he pays.

The country is undergoing almost continuous pension reform and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then his pension will not be indexed.

Insurance experience

The insurance period for the Social Insurance Fund only applies if the entrepreneur voluntarily pays contributions to the social insurance (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur himself. It is accepted only for hired workers. An individual entrepreneur, unlike a director, is not a mercenary.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in the work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because... then you will have to pay all salary taxes.

Only a female entrepreneur can receive maternity leave and only under the condition of voluntary social insurance. .

Any businessman, regardless of gender, can receive an allowance of up to one and a half. Either in RUSZN or in the FSS.

Individual entrepreneurs are not entitled to leave. Because he has no concept of working time or rest time and the production calendar also does not apply to him.

Sick leave is granted only to those who voluntarily insure themselves with the Social Insurance Fund. Calculated based on the minimum wage, the amount is insignificant, so in social insurance it makes sense only for mothers on maternity leave.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

Closing an individual entrepreneur occurs in the following cases:

• in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
• in connection with the death of a person registered as an individual entrepreneur;
• by court decision: forcibly
• in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
• in connection with the cancellation of a document (overdue) confirming the right of this person to reside in Russia;
• in connection with a court decision to declare an individual entrepreneur insolvent (bankrupt).

Databases on all individual entrepreneurs

Website Contour.Focus

Partially free Contour.Focus The most convenient search. Just enter any number, last name, title. Only here you can find out OKPO and even accounting information. Some information is hidden.

Extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website

For free Federal Tax Service database Unified State Register of Individual Entrepreneurs (OGRNIP, OKVED, Pension Fund number, etc.). Search by: OGRNIP/TIN or full name and region of residence (patronymic name does not have to be entered).

Bailiffs Service

For free FSSP Find out about enforcement proceedings for debt collection, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. Upon first payment. For newly created individual entrepreneurs now (free).

Question answer

Is it possible to register using temporary registration?

Registration is carried out at the address of permanent residence. To what is indicated in the passport. But you can send documents by mail. According to the law, it is possible to register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration in the passport (provided that it is more than six months old). You can conduct business in any city in the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur register himself for work and make an entry in his employment record?

An entrepreneur is not considered an employee and does not make an entry in his employment record. Theoretically, he can apply for a job himself, but this is his personal decision. Then he must conclude an employment contract with himself, make an entry in the work book and pay deductions as for an employee. This is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free that does not directly conflict with the registered one - for example, Adidas, Sberbank, etc. The documents and the sign on the door should still have the full name of the individual entrepreneur. He can also register the name (register a trademark): this costs more than 30 thousand rubles.

Is it possible to work?

Can. Moreover, you don’t have to tell people at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees to the Pension Fund must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two individual entrepreneurs?

An individual entrepreneur is just the status of an individual. It is impossible to become an individual entrepreneur twice at the same time (to obtain this status if you already have it). There is always one TIN.

What are the benefits?

There are no benefits in entrepreneurship for people with disabilities and other benefit categories.

Some commercial organizations also offer their own discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now free for the first year.

Good afternoon, dear individual entrepreneurs!

In this short article, we will consider the question of how much taxes and contributions an individual entrepreneur pays on the simplified tax system of 6% without employees in 2018. It is worth noting that the vast majority of beginning entrepreneurs choose the simplified tax system of 6%. It would be more correct to say, of course, that the simplified tax system is “income,” but oh well.

We will speak in a language understandable to a beginner, and not to a highly experienced accountant who deftly juggles terms incomprehensible to beginners =)

So, let's begin

Any individual entrepreneur on the simplified tax system of 6% without employees makes two main payments to the treasury of his beloved state:

1. Pays tax according to the simplified tax system, which depends on income

2. Insurance premiums “for yourself” for:

• Mandatory pension insurance;
• Compulsory health insurance;

Let's start with the first point.

1. Tax according to the simplified tax system

I think everything is clear here. Individual entrepreneurs pay 6% of their total income under the simplified tax system.

First important point:

Let me emphasize that it is FROM ALL income, and not from net revenue. Every year I receive several dozen comments from newcomers who try to convince me that tax under the simplified tax system “income” should be calculated from net revenue.

Of course, this is not at all true.

Just remember that an individual entrepreneur on the simplified tax system counts “income” from ALL income that was received as part of the activities of the individual entrepreneur. That is why this system is called the simplified tax system “Income”.

To make it clear, I will give an example:

For example, a certain individual entrepreneur earned 2,000,000 “dirty” rubles using the simplified tax system “Income.” This means that the tax according to the simplified tax system will be:

2,000,000 * 6% = 120,000 rubles.

Second important point

Many regions of Russia can set their own rates under the simplified tax system from 1% to 6%.

• For example, in Crimea, starting from 2017, individual entrepreneurs using the simplified tax system for “income” pay 4% tax on income.
• And in 2016 the rate for Crimea was even lower = 3%

Third important point

You can make a tax deduction for insurance premiums from the tax according to the simplified tax system.

This is a separate and large topic that is difficult to understand for most beginning entrepreneurs. Despite the apparent simplicity of this tax deduction, there are a lot of nuances that plague any individual entrepreneur from year to year. Even experienced entrepreneurs often get lost and make mistakes.

In this article, I show with several examples how to correctly calculate the tax deduction of insurance premiums “for yourself” from the tax under the simplified tax system in 2017 (it is clear that in 2018 the principle is similar).

If you understand this issue, you will immediately understand why most individual entrepreneurs choose the “STS “income” taxation system after opening an individual entrepreneur.

This is beneficial, if very briefly. Especially for those individual entrepreneurs who do not have large expenses.

But still, I urge you not to blindly believe all the articles on the Internet that claim that the simplified tax system is the best choice for a beginning individual entrepreneur. This is not true at all, otherwise there would not be millions of individual entrepreneurs who work for UTII, PSN, and the most desperate ones work for OSN =)

For each case, you need to choose the taxation system that will be BENEFITABLE FOR YOU.

By the way, I recently launched a calculator to calculate tax according to the simplified tax system for individual entrepreneurs at the simplified tax system of 6%. You can watch the video instructions and then check it in action.

2. Insurance contributions for compulsory medical and pension insurance

Each individual entrepreneur is required to pay insurance premiums “for himself”, regardless of whether he has income or not. Whether there is activity or not. All this does not matter, since fixed contributions “for yourself” will have to be paid in any case.

For example, in 2017, payments for fixed contributions of individual entrepreneurs “for themselves” are as follows:

• Contributions “for yourself” for pension insurance: (7500*26%*12)=23400 rubles
• Contributions “for yourself” for health insurance: (7500 * 5.1% * 12) = 4590 rubles
• Total for 2017 = 27,990 rubles

These contributions directly depend on the size of the minimum wage (Minimum Labor Amount). The next increase in the minimum wage will occur on July 1, 2017 from 7,500 to 7,800 rubles.

But starting from 2018, the amount of individual entrepreneurs’ contributions “for themselves” no longer depends on the size of the minimum wage. I wrote a separate article about this important event (see link below).

How much will we pay in contributions “for ourselves”?

3. The most important point! The size of fixed payments depends on the income of the individual entrepreneur!

There are two options here:

Option No. 1: annual income LESS than 300,000 rubles

In this case, the individual entrepreneur will pay only the following fixed amounts to the Pension Fund and the Federal Compulsory Medical Insurance Fund:

P.S. By the way, I myself use the simplified tax system and every year I solve a variety of problems under this taxation system.

Best regards, Dmitry Robionek

Other changes for individual entrepreneurs:

Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2019 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2019
7. And much more!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Dear readers, a new e-book for individual entrepreneurs is ready for 2019:

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2019?"

This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2019. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

In 2018, more than ten changes in legislation relating to individual entrepreneurship came into force.

We will consider the most basic and necessary innovations in this article.

On the economic side, the year is clearly difficult and unstable.

For this reason, in order to simplify the maintenance and running of such a business, several initiatives were approved as part of the anti-crisis plan.

Such as, for example: tax and supervisory holidays, increasing the types of activities for patent holders, limiting double taxation and others.

Taxes paid by individual entrepreneurs without employees and with employees for 2018

In the Russian Federation, a businessman is given a choice of taxation system.

One of the five existing options is selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the selected mode.

Therefore, it is important to know some of the subtleties of paying taxes for individual entrepreneurs for 2018 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without employees

For individual entrepreneurs who operate without hiring employees, there are basic and special taxation regimes:

• The STS (main taxation system) is automatically assigned to the individual entrepreneur upon registration. If the individual entrepreneur prefers another system, it is necessary to complete and submit an application for the transition within a certain period of time. The OSN consists of several taxes, and as a result of their addition, a rather large amount is obtained:
  
• The simplified taxation system (STS) can sometimes significantly reduce the expenses of individual entrepreneurs.
  Here, a lot depends on the success of the development of the enterprise and the choice of the entrepreneur:
  1. Income at a rate of 6 percent.
  2. Profit at a rate of 15 percent.
• Imputed income tax (UTI) is popular among individual entrepreneurs without employees.
  It simplifies reporting and tax pressure.
  Payment is 15 percent of income;
• The patent system completely eliminates the payment of tax; it is necessary to pay 6 percent of the basic income of an individual entrepreneur for a patent;
• The Unified Agricultural Tax (USAT) is valid exclusively for production related to agricultural products.
  The organization pays 6 percent of profits to the treasury.

All special modes are designed for specific types of activities.

In some situations, using one of the modes may be illegal.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees for further employment is an employer.

In addition to employee salaries, additional contributions for each employee are added to its expenses:

1. Personal income tax persons (personal income tax) is 13 percent of the employee’s salary, withheld from this amount.
2. Insurance contributions to extra-budgetary funds.

An individual entrepreneur with employees for 2018 can legally save on payments and deductions.

For example, individual entrepreneurs engaged in the production of toys and food products.

If an employee’s annual salary exceeds 711,000 rubles, then the individual entrepreneur pays only 10 percent to the pension fund for the remaining difference.

Learn more about contributions to the pension fund from the video.

How are taxes and individual entrepreneur contributions calculated for 2018?

An individual entrepreneur is simply an individual with the right to entrepreneurial activity/

Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.

Mandatory insurance contributions to the Pension Fund (pension tax)

If the income of an individual entrepreneur for 2018 is within three hundred thousand rubles, then the fixed payment for the billing period is:

26,545 rubles

If the amount exceeds three hundred thousand rubles, another 1 percent is imposed on income received above this mark.

The maximum amount of pension contributions is calculated using the formula:

26,545 rubles x 8

That is, more than 212,360 rubles. (RUB 26,545 x 8) for 2018, payment as pension contributions cannot be made

Mandatory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs regardless of income and amount to 5,840 rubles. It turns out that the amount of insurance contributions to the FFOMS increased in 2018 by 1,250 rubles.

Individual entrepreneur contributions for employees

A detailed description of the calculation of this contribution has already been discussed above.

Taxes on the simplified tax system

The so-called “simplified” system is very popular among small business owners.

Tax is imposed on either income or income minus the amount of expenses, at the discretion of the entrepreneur.

To calculate the amount to be paid, we multiply the base by the rate, which is:

• “expenses are deducted from income” - 15 percent;
• “income” - 6 percent.

In some regions, the rate was reduced from 15 percent to 5 percent, and 6 percent even to 1 percent.

Local authorities do this in order to attract investment or develop certain types of activities.

Please note that the tax under the simplified regime, as under the general regime, is calculated based on the amount of total income.

Accordingly, if an individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

Individual entrepreneur taxes for PSN

This mode is designed exclusively for individual entrepreneurs.

It is necessary to find out for which types of activities a patent can be taken out from the territorial inspectorates, since in each region there are amendments and changes.

A patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than sixty million rubles.

A patent can be taken out for a period of one month to twelve months.

To find out the cost of a patent for a year, you need to know the potential income for a year in a given field of activity, which is multiplied by 6 percent.

A patent valid for a maximum of 6 months must be paid within twenty-five days after it becomes effective.

If its duration is more than six months, payment is made in the following order: one third is paid within twenty-five days, the remaining part no later than 30 days before the end of its validity.

Taxes on UTII

The payment applies to certain areas of activity.

Regionally, their list may not only be reduced, but such a regime may be completely prohibited.

The tax is calculated as follows:

DB * FP * K1 * K2 * 15 percent,

1. K1 – deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
2. K2 – reduction coefficient, set annually by regional structures (ranges from 0.005 to 1).
3. DB – basic monthly income per physical unit. indicator.
4. FP is a physical indicator, which can be the number of workers, retail facilities or the area of ​​the trading floor and many other options.

The payment is mainly calculated for three months, that is, for a quarter.

It is paid until the twenty-fifth of the month following the quarter.

There are restrictions on the number of employees; their number should not exceed one hundred.

Tax for individual entrepreneurs on the Unified Agricultural Tax

The payment is intended for those who produce agricultural products.

The tax is calculated according to the principle:

“total income minus expenses”, the constant tax rate is 6 percent.

If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the unified agricultural tax only from the beginning of next year.

Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save, there is another great opportunity - to combine some tax regimes.

Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.

If activities are carried out at different facilities, it is possible to combine modes of one type.

Combination options: PSN and simplified tax system; UTII and PSN; Unified agricultural tax and UTII; UTII and PSN; UTII and simplified tax system

Incompatible: simplified taxation system and OSN; ESKHN and USN.

It is impossible to say unequivocally how to combine taxation regimes correctly and profitably.

Since the amounts must be calculated for each region and type of activity individually.

But using these principles, it is definitely possible to reduce payments without breaking the law.

Amounts of additional contributions and payments that individual entrepreneurs pay from themselves for 2018

In addition to all the listed taxes, the responsibilities of individual entrepreneurs include paying property taxes:

1. Transport tax (imposed on the entrepreneur’s personal transport).
2. Property tax (apartment, dacha, house, etc.).
3. Land tax (plot of land).
4. Water tax (well, well).

Since 2018, a new accrual system has come into force: based on cadastral value.

Before this, the inventory system worked.

Under the new system, the amount of taxes that must be paid to the treasury has increased significantly.

The tax rate for residential premises in Moscow is:

• for premises with a cadastral value of up to 10 million rubles – 0.1 percent;
• from 10,000,000 to 20,000,000 rub. – 0.15 percent;
• from 20,000,000 to 50,000,000 rub. -0.2 percent;
• from 50,000,000 to 300,000,000 rub. – 0.3 percent.

For objects costing over 300,000,000 rubles, the calculation rate is 2 percent.

Properties whose construction has not yet been completed are also subject to taxes of 0.3 percent.

The cadastral value is determined by order by an independent expert; the information is stored in the state real estate cadastre.

Revaluation is carried out at least once every five years and no more often than once every two years, in some regions every three years.

1. Pensioners.
2. Participants in combat operations.
3. Disabled people.
4. Military contractors.
5. Order bearers.
6. Chernobyl victims.
7. Some categories of state employees.

Since 2018, the law on the tax on the sale of apartments has been changed; the tax-free period of ownership of an object has become 5 years, instead of three.

When selling real estate, the owner will have to pay 13% personal income tax.

There are also additional industry taxes, they depend on what the entrepreneur’s activities are related to:

1. 1. Tax on mineral resources. Payment is paid if the entrepreneur’s field of activity is directly related to the extraction of mineral resources.
      The fee depends on the location of the site and its area.
   2. Hunting. Payment is collected from persons who have a license to use elements of the animal world.
   3. Fishing.
      It is collected from persons who have a license to use water bodies.
   4. Production of printed products.
   5. Conducting lotteries.

Additional taxes, fees and payments are paid under any taxation system chosen by the entrepreneur.

Is an individual entrepreneur obligated to pay anything without any activity or employees?

For some reason, beginning entrepreneurs believe that if their enterprises are inactive and do not generate income, then they do not need to pay anything.

According to the law of the Russian Federation, regardless of whether the individual entrepreneur is working or not, insurance premiums are still paid.

In the same way, the entrepreneur must provide the tax service with all required reports.

When the enterprise is not operating, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise for 2018 will be: 32,385 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year by quarters.

Remember that all taxes and contributions not paid on time are subject to a penalty in the form of penalties, sometimes a very large amount.

And you will be required to repay it along with the main payment.

It is much cheaper and more efficient to pay everything on time!

Learn about taxes and reporting of an individual entrepreneur with hired employees from the video.

In contact with

All citizens of the Russian Federation, regardless of whether they are private entrepreneurs, employees in an organization or own a large business, form the state budget through the payment of taxes. The main task of the Russian tax system is the life support of the country, the establishment of its economic growth, the protection of the population and the development of regions. Without taxes, pensions, education, science, healthcare, development of agriculture and even the space industry are impossible. They ensure the work of the Ministry of Emergency Situations and law enforcement agencies, and they finance certain economic development zones (for example, Crimea and the Far East).

Taxes are the driver of the economy and the country’s wallet

Up to 90% of the entire Russian budget consists of revenues received from the oil and gas industry, VAT fees, excise taxes, corporate income tax, and customs duties. It is no wonder why tax regulation is always given such great importance.

The functions of the main tax controller of the Russian Federation - the Federal Tax Service - are expanding every year. In 2017, the Federal Tax Service of the Russian Federation took control of extra-budgetary funds, which it had been progressively achieving since 2011. The main result of this transition is the 100% control of the Federal Tax Service of the Russian Federation of all taxes, fees and contributions from the population and organizations.

Businesses, private entrepreneurs, as well as individuals have been experiencing tougher sanctions for tax violations for several years now. If earlier with social funds, it was possible to somehow agree, give explanations, resolve issues, but today it is becoming increasingly difficult to avoid fines from tax authorities. There is only one way out - do not violate, treat the declaration and payment of taxes responsibly and seriously.

The responsibility of every entrepreneur is timely payment of taxes to the budget

5 systems - pros and cons of taxation

The basis of the tax structure is 5 taxation systems. All organizations and private entrepreneurs under the state. registrations, based on business goals, independently choose which of them they will carry out their activities. The taxation system (or tax regime) determines the amount of payments, reporting deadlines, as well as the possibility of receiving benefits and preferences to reduce rates.

The choice should be based on the key points of how the individual entrepreneur sees his enterprise:

• will there be a staff of hired workers (how many will there be);
• how large the business is planned (turnover, income, etc.);
• what goods will be produced (services provided);
• who will become the consumer, client;
• Are there any benefits and preferences for the chosen type of activity;
• Are there any regional peculiarities in the region where the individual entrepreneur will work?

In the course of doing business, an individual entrepreneur has the right to switch to another tax regime, as well as combine some regimes. But you need to take into account that in order to change taxation, transition periods and deadlines are established, the business must meet certain conditions, and you must submit an application to the Federal Tax Service.

Conclusion - take into account the opportunities, the tax burden that will affect profits, business growth prospects, as well as risks and choose the optimal mode for your business. Each tax system has pros and cons, it all depends on the goals of the business.

5 tax regimes - general and preferential, each has pros and cons, optimal application for certain types of individual entrepreneur activities

The general tax system (OSNO) is:

• expanded opportunities for business scaling;
• no restrictions on types of activities;
• 3 taxes: personal income tax (if there is income), VAT (when there were transactions subject to VAT), as well as personal income tax for employees (if there is staff);
• as a result - a serious tax burden on individual entrepreneurs;
• maximum number of declarations and other reporting;
• possibility of VAT refund;
• joint business with other organizations (with their shares from 25%);
• options for combining with imputed tax (UTII).

OSNO is imposed by default by the tax regulator if, upon registration, the individual entrepreneur did not submit an additional application for the application of preferential treatment.

Preferential tax systems were introduced by state regulation specifically to facilitate interaction between entrepreneurship and the Federal Tax Service, therefore the special. modes:

• single tax and object of taxation;
• tax payment deadline - once a year;
• minimum total rate (compared to OSNO);
• simplified reporting (for example, there are no requirements for submitting advance payments);
• the ability to combine business with imputed tax (for all preferential regimes), and EVND can be combined with OSNO, simplified tax system and unified agricultural tax.

Table: types of taxes, rates, reporting periods for individual entrepreneurs on OSNO and preferential regimes

Mode	Tax	An object	Bid	Period	The declaration is submitted
BASIC	Personal income tax	Income	13%	Calendar year	at the end of the year
	Property tax for individuals	Types of property established by law	from 0.1% to 2%	Calendar year	doesn't seem to be
	VAT	Sales of goods and services	0% / 10% / 18%	Quarter	based on the results of the quarter
simplified tax system	Simplified taxation system	Income	6%	Calendar year	at the end of the year
		Income minus expenses	15
UTII		Imputed income	15%	Quarter	based on the results of the quarter
Unified agricultural tax		Income minus expenses	6%	Calendar year	at the end of the year
PNS	Payment of patent cost	Possible annual income	6%	No more than a calendar year	doesn't seem to be

Individual entrepreneur taxes on different systems - rules, deadlines, nuances

It is obvious that for special tax regimes, the legislation of the Russian Federation provides for simplified reporting and lower rates.

All preferential systems exempt small businesses from three payments that apply under the general regime:

• Personal income tax (only income received from the business activities of an individual entrepreneur is not taken into account);
• tax on property used in business (with the exception of real estate included in the so-called cadastral list);
• VAT (exception is VAT, which is paid when importing goods from abroad).

There are several nuances in the rules that all preferential regimes fall under:

1. Regardless of whether the individual entrepreneur is operating or has frozen his business, the entrepreneur must transfer personal income tax, as well as pay fees to the Compulsory Medical Insurance Fund and the pension fund (as a self-employed person).
2. Since the beginning of 2015, all individual entrepreneurs, regardless of the tax regime, must pay property tax on the real estate they own if it is included in the List of commercial properties with cadastral value. Such objects are established by the executive power of the region where the property is located. You can check it on the Internet resources of the local administration.
3. If an individual entrepreneur allocates VAT in issued invoices, he is obliged to keep and submit to the tax office a “log book of invoices”.
4. When the deadline for payment of tax payments (advances) or submission of reports falls on a weekend (holiday), the individual entrepreneur has the right to transfer the tax and submit reports on the next working day.

Taxes and contributions that all individual entrepreneurs pay, and exceptions to the rules

There are tax payments and insurance contributions that are paid by the entrepreneur to the state budget and to extra-budgetary funds, regardless of what taxation system the private business operates on, and whether the individual entrepreneur has hired employees.

These include property taxes on individuals, where all private property is taken into account. As well as insurance contributions for pension and health insurance of the entrepreneur as an independent payer (self-employed). Such contributions to funds are mandatory, including when the individual entrepreneur does not have hired personnel.

Know: an entrepreneur must pay fees for himself to the Federal Compulsory Medical Insurance Fund and the pension fund, even if he does not conduct business activities. This obligation is removed only after the closure of the individual enterprise.

Payment of insurance premiums for compulsory pension (OPS), as well as medical insurance (CHI) for an individual entrepreneur who does not have employees, is calculated based on the legally established amount of the minimum wage (minimum wage), the insurance rate, as well as the period of operation of the private enterprise.

The insured amount and calculation of the mandatory insurance contribution in 2018 look like this:

• if the payer’s income for the billing period does not exceed 300,000 rubles - a fixed amount of 26,545 rubles for the billing period;
• if the amount of income exceeds 300,000 rubles, the fixed amount is 26,545 rubles for the billing period plus 1.0% of the amount of income exceeding 300,000 rubles, but not more than 212,360 rubles.

The fixed contribution amount for compulsory medical insurance is 5,840 rubles. This procedure is regulated by Art. 430 Tax Code of the Russian Federation.

It is important to pay taxes and submit reports on time

All independent payers of contributions are required to comply with the payment schedule and transfer for themselves:

• fixed compulsory health insurance contribution, as well as compulsory medical insurance contribution - until December 31 of the current year;
• Payment in case of excess income (1% of the amount in excess) must go to the Federal Tax Service by the first of April.

If payment deadlines are violated, penalties will be charged.

Don't forget, premium payers must keep insurance settlement documents for six years.

When an individual entrepreneur does not pay taxes and contributions

There are life situations in which private entrepreneurs can receive exemption from all taxes and insurance premiums, these include the following cases:

• completion of military service upon conscription;
• care of one of the parents for each child until he reaches the age of one and a half years;
• care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities;
• residence abroad of spouses of employees sent, in particular, to diplomatic missions and consular offices of the Russian Federation, international organizations, the list of which is approved by the Government of the Russian Federation;
• periods during which the status of a lawyer was suspended, and the corresponding activities were not carried out during this period.

These preferences apply to all payments for business activities, but do not relieve the obligation to pay taxes for an individual.

Tax fees for individual entrepreneurs as individuals

Regardless of their status, as well as the tax regime, all entrepreneurs are required to pay property taxes as citizens of the Russian Federation (as individuals).

Property taxes include:

• transport tax - if you have a personal car;
• land tax - if you have your own plot;
• FL property tax - here private real estate registered to a person is taken into account (house, apartment, dacha, outbuildings, etc.);
• water tax (well, well).

All property taxes are paid to the budget before December 1 (with the exception of well tax).

Please note: after the first ten days of December, tax authorities have the right to write off the full amount of accrued property taxes from a person’s account without warning.

All payments appear in the Personal Account of State Services or on the website of the Federal Tax Service of the Russian Federation in early November. Using the same online channels of communication with the regulator, you can notify the tax office of inaccuracies in calculations if you find them.

Check the calculations: it happens that the Federal Tax Service “makes a mistake” when issuing payments for sold real estate or transport, counting the coefficients for a private home as for commercial real estate, etc.

If you haven't received your property tax notice by mid-November, this may be a case where the IRS shouldn't notify you:

• a citizen has benefits and is exempt from tax;
• the amount of tax is less than one hundred rubles;
• There is a Personal Account on the government services portal or the Federal Tax Service of the Russian Federation. Then the notification is sent only there (don’t expect paper receipts).

The easiest way to clarify the rates and amounts for property taxes, regional and local benefits is on the tax service portal in the “Reference information” section.

The Federal Tax Service portal provides entrepreneurs with complete information about the features of tax systems

Individual entrepreneur on the simplified tax system - when and how much to pay to the budget

The simplified taxation system (STS) is the most common among entrepreneurs. It is not surprising, because it does not imply restrictions on types of activities (like other preferential regimes). And the optimal tax burden and simple reporting make this system even more popular.

In simplified terms, you can choose 1 of two taxation objects:

1. “Income” - with a tariff of 6%. In this case, tax is paid on the entire amount of gross income.
2. “Income minus expenses” - with a rate equal to 15%. Tax calculation looks like the difference between income and costs of doing business. If an individual entrepreneur has regular, justified expenses that he can document, then it is often more profitable to take this option.

Please note: by executive regional legislation, the percentage under the simplified tax system with the object “income” can be reduced to 1%. And when calculating “income minus expenses”, each subject of the federation can establish a reduced tariff for certain types of activities (or for all entrepreneurs in the region), when tax rates according to the simplified tax system can vary from 5 to 15%.

Example of calculations for two types of objects:

During the year, the individual entrepreneur received income in the amount of 15 million rubles, business expenses amounted to 5 million rubles. (documentary confirmation required).

Tax base: 15 million - 5 million = 10 million rubles.

Tax amount: 10 million rubles * 15% = 1.5 million rubles.

If you make a calculation for the “income” object of 6%, the tax will be 15 million rubles. *6% = 900 thousand rubles.

If expenses were equal to 10 million rubles, then the calculation would be in favor of “income minus expenses”: 15 million - 10 million = 5 million rubles, 5 million rubles * 15% = 750 thousand rubles.

Private entrepreneurs using the simplified tax system pay advance tax payments by the 25th day of the month after the end of the quarter.

April 30 is the deadline for tax payments based on the financial result of the year for all individual entrepreneurs operating under the simplified tax system.

The payment is calculated taking into account advances already paid. Before the same date, it is necessary to submit to the Federal Tax Service a declaration of the simplified tax system based on the results of the past year.

The current declaration form under the simplified tax system can be obtained on the website of the Federal Tax Service of the Russian Federation by selecting the required format: pdf for printing or a form for sending electronically.

1. Four situations that need to be taken into account when working under the simplified mode:
2. A transition from the simplified tax system to another tax system is possible only at the end of the calendar year; for this we submit an application before December 31. If the tax service makes a positive decision (made within 5 days), the individual entrepreneur switches to a different tax regime.
3. It may happen that a private entrepreneur no longer has the right to remain on a simplified basis (incomes have been exceeded, the number of employees has been exceeded, or a merger with another company is imminent). In this case, the individual entrepreneur is obliged to notify the Federal Tax Service about the transition 15 days in advance (according to form No. 26.2-2).
   • If an individual entrepreneur using the simplified tax system decides to close a private enterprise before the end of the tax period (this is a calendar year), you need to:
   • 15 days after the closure of the individual entrepreneur, send a notice to the inspection (form No. 26.2–8);
4. submit a declaration to the inspectorate by the 25th day of the next month and pay the final tax during the same period.

Please note: when a private enterprise switches from the simplified tax system to imputed tax or to a patent, the individual entrepreneur does not submit a declaration, since this does not cancel activities under the simplified regime.

Tax holidays under a simplified regime and PNS

An entrepreneur who uses the simplified tax system or the patent system has the right to so-called tax holidays when the rate is zero.

To do this, the following requirements must be met:

• The individual entrepreneur is registered as an entrepreneur for the first time;
• he is registered with the tax authorities in the region where such a benefit is valid;
• The field of activity of the individual entrepreneur is production, consumer services to the population, social or scientific sphere.

Tax holidays are regulated by Article No. 346.20, clause 4 of the Tax Code of the Russian Federation. Their validity period for individual entrepreneurs is 2 years. The holidays are valid until 2020.

Individual entrepreneur taxes on PSN

The patent system is the simplest regime (if not when doing business, then at least in the field of reporting). When obtaining a patent, an individual entrepreneur is not required to keep records; the PSN does not provide for the declaration of income. A patent is issued only for one type of activity of an individual entrepreneur. If a private entrepreneur intends to provide several types of services, he must purchase the same number of patents. Each is valid for no more than one year.

The patent tax system is characterized by simplicity in reporting and payment of fees

A patent is a regional tax, the cost of which is set depending on the type of activity of the individual entrepreneur. The calculation is based on the estimated income for the selected individual entrepreneur period. The rate is six percent.

Example of calculating PSN:

The planned income of an individual entrepreneur for the year when performing certain services will be 15 million rubles.

Patent price: 15 million rubles. *6% = 900 thousand rubles.

When receiving PSN, the entrepreneur must comply with the terms for repurchase of patent rights:

• a patent for a period of 6 to 12 months can be paid for in two payments:
  • first payment - within 90 days from the date it was issued (1/3 of the payment);
  • the second - until the end of the PSN period (remainder);
• a patent for a period of less than six months must be paid for in one payment before its termination.

The 2018 patent application form recommended by the tax service, as well as the types of activities that are subject to the patent system, can be downloaded from the Federal Tax Service website.

A complete list of activities is listed in the law on the application by individual entrepreneurs of the patent taxation system of the constituent entity of the Russian Federation in which business activities will be carried out.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

Unified agricultural tax - taxes and reporting

The taxation system for agricultural producers is limited to the scope of activity of individual entrepreneurs. Only farmers, as well as entrepreneurs who provide assistance to them, whose business is at least 70% based on the production and sale of agricultural products, have the right to apply the Unified Agricultural Tax. This area includes not only those who sow and plow, but also farmers who raise livestock, fish, etc.

Farm tax (UST) - the most preferential of the preferential ones

Innovation for 2017 - Unified Agricultural Tax benefits can also be used by entrepreneurs who help agricultural producers with harvesting, fertilizing, restoring fields, grazing livestock, etc. The main thing is that their business is also 70% tied to farming.

The object of taxation of the Unified Agricultural Tax is “income minus expenses” at a rate of 6%(no other preferential regime has such a low rate). In addition, the agricultural producer has the right to reduce the tax levy by the amount of the loss incurred in the previous period.

An example of tax calculation according to the Unified Agricultural Tax:

The income of the individual entrepreneur amounted to 25 million rubles, expenses - 10 million rubles, while in the previous year the farm was damaged by drought, which was estimated at 3 million rubles.

Tax base: 25 million - 10 million - 3 million = 12 million rubles.

Tax amount: 12 million rubles * 6% = 720 thousand rubles.

Farmers on the Unified Agricultural Tax, as well as on the simplified tax system, make advance payments by the 25th day of the month after the end of the quarter. The annual tax payment of the agricultural producer is made based on the amount of advance payments paid on an accrual basis, the deadline is March 31. At the same time, you must submit a year-end declaration to the Federal Tax Service. The declaration on the taxation system for agricultural producers is available on the tax service portal.

The Unified Agricultural Tax declaration is submitted once a year until the end of March

A few life situations you should know:

• It is possible to switch from the Unified Agricultural Tax to another tax regime, but strictly at the end of the year. The application is submitted to the Federal Tax Service, the deadline is December 31;
• If a farmer decides to close down his business before the end of the tax period (this is a calendar year), he must:
  • send a notice to the inspectorate 15 days after the completion of the business;
  • before the 25th day of the next month - submit a reporting declaration to the Federal Tax Service and pay the tax before the same deadline;
• if the farm is liquidated, the declaration is not submitted to the inspectorate.

Individual entrepreneurs who do not produce agricultural products, but only carry out their primary or subsequent (industrial) processing, are not entitled to apply the unified agricultural tax.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/rn77/

Taxes on imputed income

The specificity of the single imputed tax is that:

• it is used for a limited scope of activity (in this it is similar to the Unified Agricultural Tax and the PNS), in the main list of UTII - trade and personal services to the population;
• the calculation does not take into account the actual profit of the individual entrepreneur (as with a patent);
• reporting periods for this tax are quarterly.

Calculation of UTII is calculated according to the formula:

(Imputed income *15%) - insurance premiums for individual entrepreneurs.

At the same time, a self-employed private entrepreneur has the right to take into account the deduction for insurance premiums in full (minimum - 27,990 rubles).

Individual entrepreneurs who do not have employees - that is, they do not make payments and other remuneration to individuals - can reduce the amount of the single tax on imputed income by the amount of insurance contributions paid (for themselves) in a fixed amount to compulsory health insurance and compulsory medical insurance.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

It is necessary to report on the imputation before the 20th of the next tax period (calendar quarter). Payments to the budget under UTII are made 4 times a year: until January 25, April 25, July 25 and October 25.

The UTII declaration is submitted at the end of each quarter.

Another feature of the imputation is that when terminating an activity that is subject to the imputed tax, the entrepreneur needs to notify the Federal Tax Service of his decision in a shorter time (than the simplified tax system or unified agricultural tax) - only 5 days are given to inform. In this case, the closing declaration must be submitted to the regulator according to the standard quarterly reporting deadline.

Table: summary data on declarations, payment terms for all preferential regimes

Tax, fee	Reporting form	Reporting deadline	Submission of reports in 2018 / deadline	Tax payment deadline	Nuances
	No	No	No		For all modes. Based on a notification from the Federal Tax Service
Water tax (as FL)	No	No	No	Until the 20th, after each quarter: 01/22/2018 / 04/20/2018 / 07/20/2018 / 10/22/2019	For all tax regimes if owned
Contribution to compulsory health insurance and compulsory medical insurance	No	No	No	Standard deadline - until December 31 / April 1; For example, for 2017: fixed payment - until 01/11/18; over - until 04/02/18	For self-payers
Simplified tax (USNO)		until April 30	04/30/2018, 04/30/2018, etc.	Based on the results of 2017 - until 04/30/2018.	When using the simplified tax system based on a patent, the declaration is not submitted
Unified agricultural tax		until March 31	03/31/2018, 03/01/2019, etc.	Based on the results of 2017 - until 04/02/2018. Advance payments for 2018: until 04/25/2018 / 07/25/2018 / 10/25/2018
A single tax on imputed income		before the 20th day of the first month of the next quarter	I quarter - 04/20/2018	until 04/25/2018 / 25.07.2018 / 25.10.2018 / 01/25/2018, etc.	If there was no activity, the simplified declaration is submitted according to the standard deadline
			II quarter - 07/20/2018
			III quarter - 10/22/2018
			IV quarter -01/20/2019, etc.

OSNO - tax details

The main difference between the general tax regime and preferential ones is expanded reporting and a maximum range of obligations.

A private entrepreneur without employees, working for OSNO, declares and pays taxes:

• VAT - if the amount of profit for at least 1 quarter was over 2 million rubles;
• Personal income tax - upon receipt of income.

The Federal Tax Service portal always has up-to-date information about the deadlines and rules for paying taxes

VAT

The first and most serious tax of the general system is the value added tax. VAT is a federal tax, that is, all revenues go to the state budget. The tax regulator has a special attitude towards this fee. If we take into account that the share of VAT in the total structure of the Russian budget is 35%, this is reasonable.

If for at least 1 quarter of the year the amount of profit was below two million rubles, the individual entrepreneur has the right to relieve himself of the obligation to pay VAT for 1 year.

To do this, you need to declare your desire to the Federal Tax Service by the 20th day of the month in which the individual entrepreneur wants to avoid VAT, submitting to the inspectorate a notification and an extract from the book of income and expenses.

Please note: VAT exemption is only given for a period of up to 12 months and is not automatically extended. If an individual entrepreneur wants to extend VAT benefits for another 1 year, the notification must be submitted again.

• VAT rates that are accepted for calculation:
• 0% - zero VAT rate - valid in free customs zones (for example, when exporting goods to the EAEU countries);
• 10% VAT is applied on the sale of food, children's and medical products, periodicals and books;

18% VAT - this tariff applies in all other cases.

1. Calculation of VAT amount:
2. Take the amount of VAT that is presented to customers on issued invoices.
3. Sum up deductions - everything that goes to incoming invoices.
   • Compare amounts:
   • if the amount for outgoing invoices is greater, VAT is payable, this difference must be transferred to the budget;

if the amount of deductions is greater, the deviation is subject to compensation from the budget.

There are cases when individual entrepreneurs have to “restore VAT” (for example, when switching to a preferential tax regime, when VAT on fixed assets has already been deducted). In this situation, the amount of “recovered” VAT is added to the difference between “outgoing” and “incoming” VAT.

EDI is convenient, all individual entrepreneur reports can be sent online, and some declarations (VAT) can be submitted to the inspectorate only this way

The main reporting document for VAT is the declaration; it must be submitted to the Federal Tax Service no later than the 25th of the quarter. Important: when declaring VAT, double-check everything very carefully. An error of a few rubles can result in serious fines. The declaration is filled out only in rubles (without kopecks), kopecks are rounded according to the arithmetic rule. The declaration must be generated only through electronic document management using the taxpayer’s electronic signature (UKEP). There are two ways to pay VAT: monthly or quarterly. In any case, the payment must be completed by the 25th.

The key rule of settlement with the state budget is not to be late. It is better to transfer the tax 2-3 days before the due date than to pay fines and deal with the tax authorities later.

Video: extended VAT return

Personal income tax

The second tax for individual entrepreneurs in the main regime is personal income tax, when business income is taxed at a rate of 13%. The tax base is taken into account as the difference between the gross income of a private entrepreneur and the tax deduction. At the same time, deductions include only justified expenses for conducting business activities, which are confirmed by documents, these can be checks, invoices, personal notes, etc. If an individual entrepreneur cannot certify his expenses, then a calculation based on the standard expenses of 20% is applied. from income is deducted from the total amount.

Example of personal income tax calculation:

Option No. 1: the individual entrepreneur’s income was 30 thousand rubles.

Business expenses supported by documents - 20 thousand rubles.

Tax base: 30 thousand rubles. - 20 thousand rubles = 10 thousand rubles.

Tax: 10 thousand rubles. * 13% = = 1,300 rub.

Option No. 2: income = 30 thousand rubles. The costs are not supported by documents. Tax base: 30 thousand rubles. - (30 thousand rubles * 20%) = 24 thousand rubles.

Tax: 24 thousand rubles. * 13% = 3,120 rub.

The main form of reporting under OSNO is the 3-NDFL declaration, which must be submitted to the inspectorate by April 30.

Personal income tax is not as simple as it seems at first glance

Please note: an individual entrepreneur in the general regime is required to report in Form 3-NDFL, regardless of whether he worked during this period and received income or not.

There is another declaration for this tax - a prospective declaration 4-NDFL. By filling out this form, an individual entrepreneur independently calculates his future income. The obligation of the individual entrepreneur is to submit the 4-NDFL document to the tax office within the prescribed period - 5 days after the start of activity and receipt of income.

The next step is payment of advance payments, which are sent from the Federal Tax Service.

An individual entrepreneur is required to pay personal income tax advances within the specified time frame:

• first half of the year - until July 15 (1/2 of the annual payment);
• third quarter of the year - until October 15 (1/4 part);
• fourth quarter - until January 15 (1/4 part).

When closing his enterprise, a businessman is obliged to submit to the Federal Tax Service a 3-NDFL declaration on the income he received within 5 working days from the date of cessation of activity. And also pay personal income tax within 15 days from the date of submission of the declaration.

Forward Declaration VAT declarationUntil the 25th of the first month of the next quarter25.04.2018 I quarterMonthly, in equal amounts, until the 25thThe declaration is submitted only via EDI. If there are VAT transactions, the revenue for the reporting quarter is from 2 million rubles. 25.07.2018 II quarter 25.10.2018 III quarter 25.01.2019 IV quarter Declaration 3-NDFLUntil April 3030.04.2018 YearUntil 07/16/2018 (1/2 part of the tax)
until 10/15/2018 (1/4 part)
until 01/15/2019 (1/4 part) Land, transport and property tax (as a sole proprietor)NoNoNoUntil the first of December, every yearBased on a notification from the Federal Tax Service Water tax (as FL)NoNoNoUntil the 20th, after each quarter: 04/20/2018 / 07/20/2018 / 10/22/2018 / 01/21/2019If you have property Contribution to compulsory health insurance and compulsory medical insuranceNoNoNoStandard deadline - until December 31 / April 1;
for 2017: financed payment until 01/11/18; over - until 04/02/18For self-employed individual entrepreneurs

Taxes are serious. When an individual entrepreneur enters into relationships with the state and regulators, he receives not only the opportunity to earn money, personal growth and freedom of action. He takes on certain obligations. And it is better to evaluate these acquisitions positively.