Does the individual entrepreneur pay income tax? Does an individual entrepreneur pay personal income tax for himself? Does an entrepreneur pay income tax?

Along with the proud title of “entrepreneur”, you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help a “young” entrepreneur not to get confused and self-organize at the initial stage. Consider a situation where:

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for the individual entrepreneur's services is transferred to the individual entrepreneur's account (the individual entrepreneur does not accept cash and does not need to use cash register systems);
3. The turnover of an individual entrepreneur is far from the limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, the “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). At the same time, individual entrepreneurs are exempt from paying personal income tax in terms of income from business activities, VAT and property tax (with the exception of real estate that is subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income taxed at other tax rates (dividends, bond coupons, etc.);
3. Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

			Income taken into account	Costs taken into account when calculating the tax base
	20.03.2018 № 3	Prepayment under agreement dated March 20, 2018 No. 1
	25.03.2018 № 4	Prepayment under agreement dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under agreement dated March 26, 2018 No. 3
Total for the first quarter
	Date and number of the primary document		Income taken into account when calculating the tax base	Costs taken into account when calculating the tax base
	09.04.2018 № 10	Prepayment under agreement dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment due to termination of contract dated March 20, 2018 No. 1
Total for the second quarter
Total for the half year

3. When to pay tax

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) a non-working holiday, the tax (advance payment) must be transferred no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate for this object of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		Half year
June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - during a year.

Note: the amounts of insurance premiums in the example are indicated in abstract terms!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due October 25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments to individuals who have paid insurance premiums, calculated as 1% of the amount of income exceeding 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating the tax in that tax period (quarter) in which their payment was made. Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) is not paid in this case. Transferring to the next tax period part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculation in this period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to the tax authority at the place of his registration by April 30 of the year following the tax period. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of federal statistical observation”; It contains, among other things, the “Album of federal statistical observation forms, the collection and processing of data for which is carried out in the system of the Federal State Statistics Service, for 2017.” The List of federal statistical observation forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of statistical reporting forms, an information retrieval system has been posted on the Rosstat Internet portal at statreg.gks.ru. You can get to it from the main page of the site through the section “Information for respondents” / “List of respondents in respect of whom federal statistical observations are carried out.” After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, name of the site, belonging to the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who hired employees during the specified period) is submitted no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

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What you need to know

The tax authorities require 3-NDFL from individual entrepreneurs using the simplified tax system only if the income was received from non-entrepreneurial activities or involves working with VAT.

The declaration must also be submitted by certain other persons conducting entrepreneurial and other commercial activities. When preparing reports, in each case there are always certain nuances, all of which must be observed.

In addition to registration, it is also necessary to strictly adhere to submission deadlines. It is very important to remember that there is a separate category of persons who have some benefits when paying taxes.

In this regard, before filing a tax return, you should definitely familiarize yourself with the current legislation.

Need for reporting

It is mandatory to submit a declaration in Form 3-NDFL to the following persons:

• notaries and lawyers practicing;
• individual entrepreneurs working under the general taxation system;
• individual entrepreneurs working under a simplified system, but who received income from the sale of a car, real estate or something similar.

When?

It is very important to comply with the deadlines for filing the 3-NDFL declaration. This document must be submitted no later than April 30 of the year following the reporting year.

In order to avoid violation of deadlines, which is subject to a fairly serious fine, you must follow all the rules for filling out 3-NDFL.

Since if there are errors, the declaration is returned for revision, after which it will be necessary to submit it again (updated 3-NDFL).

You can reduce the likelihood of errors and, consequently, delays, by observing some features of filling out the declaration:

1. The document itself must be drawn up in programs specially designed for this (Excel, 1C Accounting) or by contacting organizations that provide services of this type.
2. If the declaration is filled out manually, all letters and numbers should be written as clearly as possible.
3. Indicators must be indicated in rubles with kopecks, tax amounts - without kopecks, rounded to the nearest side.
4. Empty fields must contain a dash.
5. The form should be submitted directly to the tax office or sent by email.

The last point is especially important - since the date of filing the declaration is considered the moment it is received by the tax office.

Therefore, it is not advisable to use regular mail, as there may be delays leading to violation of the deadlines for filing 3-NDFL.

Legal grounds

Filing a 3-NDFL declaration is regulated by current legislation. The Federal Tax Service has the right to require individual entrepreneurs to submit a tax return on the basis of.

According to it, there is no need to report:

• for income received as a result of activities for which UTII is paid;
• Individual entrepreneurs using unified agricultural tax.

There is no requirement to report for taxes from which, for one reason or another, an individual entrepreneur is exempt due to the use of special tax regimes. The reason for this is.

The issue regarding the taxation of individual entrepreneurs and the form of reporting to the Federal Tax Service is covered in as much detail as possible in.

The form for filing the 3-NDFL declaration is approved by law. Came into force on February 14, 2015.

It is on this that you must rely when drawing up a document of the type in question. The personal income tax itself (it is for reporting on this fee that the 3-NDFL declaration is required) is devoted to Chapter No. 23 of the Tax Code of the Russian Federation.

Is it necessary to submit 3-NDFL for individual entrepreneurs under the simplified tax system?

Today, individual entrepreneurs operating under a simplified taxation system are not required to pay personal income tax.

It is in this regard that there is no need to generate and submit a declaration in form 3-NDFL to the tax service. The reason for this is.

But there are certain exceptions. A 3-NDFL declaration for individual entrepreneurs using the simplified tax system is required by the tax authorities if an individual entrepreneur receives any income as a result of activities that have not been transferred to UTII.

If, on the contrary, the individual entrepreneur works only with UTII, then 3-NDFL is not required to be submitted (Article No. 217, Clause 24 of the Tax Code of the Russian Federation). There is one important nuance regarding the single tax on imputed income.

If an individual entrepreneur did not switch to it from the beginning of the year, then it is imperative to submit 3-NDFL, and also attach a book of income and expenses to it.

Moreover, the transition period is not important - it was carried out 11 months before the start of the new reporting period or 1 month. In any case, the formation of a 3-NDFL declaration is necessary.

Without employees

If an individual entrepreneur does not use the labor of hired workers, then he needs to report to the tax office only for himself. There is no need to take into account the wage fund, as well as contributions to insurance funds.

If an individual entrepreneur operating under a simplified taxation system has no employees, it is enough to simply generate a single tax return. It is important to remember that the tax itself is paid quarterly.

If the individual entrepreneur on the simplified tax system worked with VAT

According to current legislation, an individual entrepreneur is not a VAT payer.

But there are some exceptions, all of them are listed in the Tax Code of the Russian Federation, namely:

These articles take into account the fact of purchasing any goods abroad or if any transactions are carried out on the basis.

It is in the presence of any transactions related to the payment of VAT that an individual entrepreneur must submit a 3-NDFL declaration within the deadlines established by law.

In order to reflect VAT as accurately as possible in your tax return when it arises, you must comply with the following rules established by the Russian Ministry of Finance:

• input VAT is included in the cost of acquired fixed assets and intangible assets;
• if goods are purchased for resale for any purpose, VAT should be written off as a separate cost item (in accordance with and);
• VAT itself must be written off as an expense as previously purchased goods are sold (basis - and).

Compliance with all the rules listed above will allow you to avoid questions from the Federal Tax Service to an individual entrepreneur working under the simplified tax system and filing a 3-NDFL declaration.

When submitting a document of the type in question to the tax service, you must attach to it an invoice issued by the supplier of the goods. This will justify the write-off of expenses in “input” VAT.

An individual entrepreneur working under a simplified taxation system is not required to store and provide it anywhere. However, the Ministry of Finance thinks otherwise ().

The tax authorities require 3-NDFL from individual entrepreneurs using the simplified tax system only if goods or assets appear in circulation, the cost of which includes VAT.

In other cases, an individual entrepreneur operating under a simplified taxation scheme does not file a 3-NDFL declaration.

Situational example

IP "X" operates under a simplified taxation system. This entrepreneur provided some services to LLC U, which is a VAT payer, in the amount of 120 thousand rubles.

In this case, there was no invoice; VAT is included in the cost of services. Since “X” works according to the simplified tax system, this is quite logical. But “U” is a VAT payer, so it needs an invoice.

Most often, individual entrepreneur “X” issues an invoice, and then allocates tax based on this document. The received amount is transferred to the budget.

This point is covered in detail in. If such a situation arises, individual entrepreneur “X” is required to file a 3-NDFL declaration, despite the fact that he is not a VAT payer.

In this case, there will be no consequences for individual entrepreneurs, since a fine can only be imposed on those who are VAT payers. An individual entrepreneur working under the simplified tax system does not belong to this category. However, 3-NDFL must be submitted within the deadlines established by law - before April 30.

10May

Hello! In this article we will talk about paying taxes and filing reports for individual entrepreneurs without employees in all taxation systems for 2019.

Today you will learn:

1. without employees;
2. How much are mandatory contributions?
3. How to report to the tax authorities.

Use ours. There you can always see all types of reporting and taxes that you need to submit.

How taxpayers replenish the budget

The general tax system called has the highest tariffs, and therefore is used by individual entrepreneurs. It is rare to find her among individual entrepreneurs without employees.

However, in practice, OSNO is automatically assigned to any entrepreneur upon registration. And if for some reason you did not write an application to use a different fee system, you will pay taxes according to OSNO.

If your state does not have employees, then you only need to pay one tax:

• In the amount of 6% of revenue (and all income of the enterprise is taken into account here);
• In the amount of 15% of the difference between income and expenses.

One of the frequently used taxes is. The individual entrepreneur who uses it pays 15% of the basic income multiplied by special coefficients.

Individual entrepreneurs engaged in the field of agricultural products are paid. It is calculated at 6% of the difference between the income and expenses incurred by the entrepreneur.

A relatively new area for entrepreneurs is working with a patent (). Here a single tax is paid in the amount of 6% of potential income from activities in the region.

Local authorities can change the tax rate down to 0%. These are the so-called ones, which give the right not to pay funds to the budget in the first two years after.

In addition to the listed rates, individual entrepreneurs pay additional tax payments depending on the type of activity. For example, transport tax must be paid if the company uses a car for commercial purposes, you pay land tax when using the site, and so on. These fees do not depend on the current tax system and are applied in conjunction with any of them.

If an individual entrepreneur does not have employees, then he does not need to pay personal income tax in the amount of 13% for hired workers. This tax is not paid for yourself. Pension contributions are made through mandatory contributions. The latter will be discussed further.

Contributions for yourself

Without employees, you are still required to transfer. In this case, the payment is transferred only for the owner of the individual entrepreneur.

It is necessary to transfer money to the pension and health insurance fund. Contributions to the Social Insurance Fund are voluntary, and therefore their use among individual entrepreneurs without employees is sporadic.

Previously, payments were made directly to extra-budgetary funds. Since 2017, there have been changes that have made the tax office an intermediary in such calculations. Now her accounts accumulate not only tax revenues, but also mandatory insurance contributions. This simplified control over taxpayers by government agencies.

Since 2018, contributions to the pension and health insurance fund have become fixed, regardless of the amount. This was done in the interests of entrepreneurs and in order to reduce the tax burden.

Their amount became equal to 36,238 rubles, including: 29,354 rubles paid for contributions to pension insurance and 6,884 rubles for medical insurance.

However, these are not final calculations. If at the end of the year the entrepreneur’s profit amount is more than 300,000 rubles, then 1% of the difference between the actual profit and 300,000 rubles is additionally paid to the pension fund. For example, your income for the year amounted to 485,000 rubles. In addition to 36,238 rubles, you will also pay (485,000 - 300,000) * 1% = 1,850 rubles.

Contributions of individual entrepreneurs without employees are subject to mandatory payment along with taxes. Every entrepreneur is obliged to transfer funds to insurance funds, regardless of whether he has made a profit or whether the individual entrepreneur operates only according to documents.

A fixed payment of 36,238 rubles must be made for 2019 by December 31, 2019. Payment of 1% for income over 300,000 rubles must be made before July 1, 2020.

There is also a maximum limit for funds that can be contributed to insurance funds. This amount is calculated as follows: 8 * 29 354 * 12 * 26% . Where 29,354 is a fixed amount deducted for pension insurance. The limit on the amount of contributions for 2019 will be 234,832 rubles. This amount includes both the fixed part and the percentage excess from income of more than 300 thousand rubles.

We report to the state

The activities of any entrepreneur are impossible without various calculations and correlation of income with expenses. You must declare your taxes and contributions to the appropriate authorities, having with you a form with calculations of the amounts. Each taxation system has its own reporting features.

We have prepared for you a table on the deadlines for submitting reports for 2019.

Tax system	What kind of reporting?	Deadlines
OSN	(transmitted only in electronic format, starting from 2015)	For 2019 quarterly - April 25, July 25, October 25 and for the 4th quarter January 27, 2020
OSN
OSN	(about future profits)	From one to 5 days after the end of the month in which the profit was made
simplified tax system		Until April 30, 2020 (for 2019)
UTII		Once a quarter until April 22, July 22, October 21 and January 20, 2020 (for the 4th quarter of 2019)
Unified agricultural tax		March 31, 2020 upon submission of the report for 2019
PSN	Not provided	—

In addition to generally accepted reporting in the form of a declaration, each individual entrepreneur, regardless of the tax system, maintains internal reporting. By the end of the year, the book of income and expenses should be put in order: the tax office may need it at any time.

An individual entrepreneur without employees does not report to extra-budgetary funds. Such entrepreneurs have a responsibility only to the tax authority.

Now let's look at the tax payment dates and some.

Individual entrepreneur on OSNO without employees

If you practice OSNO, you can combine this taxation system with:

• UTII;

At the same time, separate reports are submitted for each tax and different calculations are made. We have listed payments to the tax authority for individual entrepreneurs on OSNO without staff in the table.

What taxes does an individual entrepreneur pay without employees?	Bid	Formula	Individual entrepreneur reporting without employees and payment
	0%, 10% or 20% (depending on the product category)	Product cost*20/120	Purchase book (for VAT); Sales book; Pay by the 25th day of the month following the reporting quarter
For property	Up to 2.2% (set by local laws)	Depends on object criteria
Personal income tax (from profit)		(Income - expenses)*13%	Declaration 3-NDFL with the total amount; Declaration 4-NDFL with advance payments Pay advances based on quarterly notifications from the tax office before July 15, October 15 and January 15

If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.

Let's take an example of paying VAT in 2019. If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.

Example. You bought a product from a seller on OSNO for 15,700 rubles in February 2019. The product was sold in the same month for 20,000 rubles. VAT on the purchase price will be: 15,700*20/120 = 2,616.67 rubles. Now let's calculate the amount of tax that needs to be paid to the budget: 20,000 * 20/120 - 2,616.67 = 716.66 rubles. If there is no more turnover in the company, then this amount must be transferred to the budget before April 25, 2019.

OSNO adherents without employees have the opportunity to reduce personal income tax (profit) payable as follows:

• At the expense of social deductions for an individual (for example, for one’s own education or treatment in medical institutions for oneself and immediate relatives. The total amount of deductions cannot exceed 120,000 rubles combined with other expenses);
• Due to contributions to insurance funds paid quarterly.

Example. The total profit for the year was 743,000 rubles. Confirmed expenses associated with activities – 516,000 rubles. Contributions paid to insurance funds amount to 27,990 rubles. The total tax for the year is: (743,000 - 516,000 - 36,238)*13% = 24,799.06 rubles.

Taxes for individual entrepreneurs on the simplified tax system without employees

Taxes for individual entrepreneurs without employees include deductions from the company’s income. There are two tax calculations on the simplified tax system, which we have displayed in the table.

Example. In 2019, you earned 735,000 rubles of retained earnings. The simplified tax system “Income” is used. Therefore, the tax payable will be 735,000 rubles * 6% = 44,100 rubles. It is necessary to transfer funds to the tax account before April 30, 2020.

Using the simplified tax system, an individual entrepreneur without employees can reduce the amount of tax payable or the tax base. The first option is suitable for the simplified tax system “Income”, and the second – for “Income - expenses”.

Example. Let’s say an entrepreneur practices a simplified income tax without employees at a rate of 6%. Income for the year amounted to 692,000 rubles. Tax payable: 692,000 * 6% = 41,520 rubles. The individual entrepreneur paid contributions of 36,238 rubles for the year. He has the right to reduce the amount of tax by the entire amount of payment to extra-budgetary funds. We get a tax equal to: 41,520 - 36,238 = 5,282 rubles. If the amount of insurance premiums exceeds the tax, then the latter is not subject to payment.

If an entrepreneur applies the simplified tax system “Income - Expenses” at a rate of 15%, then the amount of insurance payments is deducted from the tax base.

Example. If income was 924,000 rubles for 12 months, expenses were 699,000 rubles, and contributions to funds were made for a fixed amount of 32,385 rubles, then the tax is calculated as follows: (924,000 - 699,000 - 36,238) * 15% = 28 314 rubles.

Individual entrepreneur reporting on UTII without employees

The use of UTII is limited to areas of activity that are specified in regional regulations.

To calculate the tax, the following formula is used:

B*FP*k1*k2*15%, where:

• B – basic profitability of one month per unit of physical indicator;
• FP is a physical indicator used for business purposes (this can be the area of ​​a retail outlet, the number of stores, etc.);
• k1 – coefficient established on an annual basis by the Government;
• k2 – reduction coefficient registered once a year by local authorities (varies from 0.005 to 1).

Tax payment occurs in quarterly payments until the 25th day of the month following the end of the quarter. Let's look at paying taxes in 2019 using an example.

Example. Basic income for the 1st quarter of 2019 is 7,500 rubles monthly. The number of employees equal to 7 is used as a physical indicator. K1 for 2019 is 1.915, and as a basis for k2 we will take the value of 0.6. Imputed income, taking into account the number of people on staff, will be: 7,500 * 7 * 3 = 157,500 rubles per quarter. Next, we adjust the income by correction factors – K1, K2. The calculation is as follows: 157,500 * 1.915 * 0.6 = 180,968 rubles. And the last stage is the tax: 180,968 * 15% = 27,145 rubles.

According to UTII, individual entrepreneurs without staff have the opportunity to reduce the amount of tax on contributions to extra-budgetary funds. You can reduce the tax payment for the quarter in which the advance payment was made to extra-budgetary funds.

Example. You paid contributions in the first quarter in the amount of 7,000 rubles. Let's take the tax from the example above. For the first quarter it is equal to 27,145 rubles. Total amount to be paid including the contribution: 27,145 - 7,000 = 20,145 rubles.

Individual entrepreneur on the Unified Agricultural Tax without employees

Unified agricultural tax can be applied only by those individual entrepreneurs who conduct activities related to the production of agricultural products. With this taxation system, the process of doing business is significantly simplified due to minimal reporting and a low tax rate.

Formula	Payment	Reports
(Income - expenses)*6%	Advance payments for half a year. The first payment for 2019 is due July 25, 2019, the final payment is due March 31, 2020	Declaration; The declaration under the Unified Agricultural Tax is submitted before March 31 of the year following the reporting year. For 2019, the report must be submitted by March 31, 2020.
VAT – 20% (introduced from 01/01/2019. You can take advantage of the exemption in accordance with Article 145 of the Tax Code of the Russian Federation, paragraph 2, paragraph 1)	Payments are made quarterly, before the 25th day of the month following the reporting quarter.	Purchase book (for VAT); Sales book; VAT declaration. Rented quarterly, until the 25th day of the month following the reporting quarter.

Let's look at the example of paying for the Unified Agricultural Tax in 2019 for an individual entrepreneur without staff.

Example. For the first 6 months of activity, the income amounted to 380,000 rubles. Expenses for this period were confirmed in the amount of 200,000 rubles. Income for 2019 was 625,000 rubles, and expenses were 392,000 rubles. Tax amount for the first half of the year: (380,000 - 200,000)*6% = 10,800 rubles. It must be paid by July 25, 2019. Annual tax that must be paid before March 31, 2020: (625,000 - 392,000)*6% - 10,800 = 3,180 rubles.

Individual entrepreneurs who practice unified agricultural taxation and do not have hired staff can reduce the tax base for contributions to extra-budgetary funds for themselves. The part of the payments that you made in advance can be taken into account as expenses.

Example. To calculate taxes, let's look at the previous example. The amount of income for the first 6 months of activity is 380,000 rubles, and expenses are 200,000 rubles. Let's say you paid 14,000 rubles in contributions. The tax payable will be: (380,000 - 200,000 - 14,000)*6% = 9,960 rubles.

Reporting of individual entrepreneurs on a Patent (PSN) without employees

PSN attracts many taxpayers due to its simplicity in tax calculation and the absence of a declaration. At the end of the reporting year, you will not need to submit documents to the tax office: you only need to extend the validity of the patent at your discretion.

Let's look at the main characteristics of this tax system using a table.

Term	Payment	Formula	Reporting
1 – 6 months	On any day of the patent's validity, including the date of its completion. Funds can be deposited in one amount or in advance payments
7 – 12 months	In the first three months you need to pay 1/3 of the tax amount. Payment can be made on any day as a one-time payment or in installments. The remaining 2/3 – no later than the day the patent expires in one payment or in advance	Potential income (depending on the region, field of activity)*6%	KUDiR

The amounts of “patent” tax have already been calculated. They can be found for any permitted activity on the tax website. A patent is not tied to a calendar year. You can start activities in the middle of any month and finish after the period for which the patent was purchased.

Example. A patent costs 72,000 rubles for 12 months. You bought it on January 12, 2019. For the first 90 days (until April 12, 2019), you must deposit an amount equal to: 72,000/3 = 24,000 rubles. It can be distributed monthly and paid for 8,000 rubles. The remaining amount to be paid, equal to 72,000 - 24,000 = 48,000 rubles, must be transferred to the tax service account before January 12, 2020. It can also be divided into the remaining 9 months and paid 6,000 rubles each (for an even calculation, payment will be limited to 8 months).

Supporters of the PSN need to know that the state has not provided for them to reduce the tax burden through insurance premiums. An exception can only be if you combine PSN with another tax system. Let's figure out how to reduce the tax of an individual entrepreneur without employees in this situation.

The simplified taxation system for individual entrepreneurs is recognized as the most profitable. According to statistics from the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2019 chose a simplified tax system. The remaining 4 taxation systems (OSNO, UTII, Unified Agricultural Tax and patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2019 is the most optimal and profitable option.

Why is simplification so attractive? Why do not only individual entrepreneurs, but also LLCs seek to obtain this tax regime? And, if you follow the logic, why doesn’t someone switch to such favorable conditions? First things first...

Why is the simplified tax system attractive for individual entrepreneurs in 2019?

What is the simplified tax system and who is it intended for?

At the end of the 1990s, the issue of developing small and medium-sized businesses became acute. Representatives of the business world persistently demanded that the Government provide small businesses with more tax freedom, set lower rates and relieve private entrepreneurs as much as possible from paperwork. When can a businessman work if he is burdened with the requirements of reports, notifications, tax returns, bookkeeping and other formalities?

In 1995, a law was introduced allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the adoption of the second part of the Tax Code of the Russian Federation, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for individual entrepreneurs using the simplified tax system is the Tax Code of the Russian Federation (Chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” is very useful, which lays down the principle of simplified reporting for small businesses.

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The simplified tax system replaces three taxes at once: tax on personal income from business activities, property tax (with exceptions) and value added tax (also with exceptions). At the same time, the tax rate for the simplified tax system is fixed and is either 6% or 15%, depending on the choice of tax base. And these - not the biggest - taxes on the simplified tax system can be reduced at the expense of paid insurance premiums. Individual entrepreneurs do not need to keep financial statements; it is enough to keep a book of income and expenses (KUDIR).

These are the main advantages that predetermine the increased interest of small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.

Restrictions on the use of the simplified tax system

1. The number of employees (average number per year) should not exceed 100 people.
2. You should not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining activities other than common minerals. The list of commonly used materials is approved by the regions.
3. You must notify about the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
4. Income for the year should not exceed 150 million rubles.
5. Individual entrepreneurs who have switched to the unified agricultural tax cannot combine this regime with a simplified regime.
6. Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

Advantages and disadvantages of the simplified tax system for an individual entrepreneur

The main positive aspects of simplification:

1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives only 6% of income to the state. But if the entrepreneur is also a founder (participant) of an LLC and receives dividends, then personal income tax will need to be paid on them.

There is a caveat regarding property tax: there is a list of real estate objects for which tax will still have to be paid (the so-called objects at cadastral value). This list is determined by the authorized executive body no later than the 1st day of the next tax period and is posted on its official website. Such objects include business centers, shopping malls, office premises, public catering and consumer services, and retail facilities.

As for VAT, the restriction here is associated only with the import of goods from abroad (VAT is paid upon import at customs), as well as when concluding agreements of simple partnership or trust management of property. Overall, replacing the three largest and most annoying taxes with one is an absolute boon for small businesses.

2. Simplified accounting and reporting are truly simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter completed business transactions in accordance with the standard. KUDIR is not surrendered anywhere, but is only presented at the request of regulatory authorities.

An individual entrepreneur is not required to maintain accounting records. A tax return is used as tax reporting, which is submitted once at the end of the year until April 30 of the following year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communicating with various regulatory authorities.

3. An individual entrepreneur using the simplified tax system has the right to reduce the tax by the amount of insurance premiums paid. If an entrepreneur does not have employees, then he has the right to reduce the advance tax payment by the entire amount of insurance premiums paid for himself in a given quarter. Individual entrepreneurs with employees can reduce the tax by 50% at the expense of paid insurance premiums or take the contributions into account as expenses.

4. You can also reduce the tax by the amount of the paid trade tax, which is currently paid only in Moscow.

5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify, that is, work for 2 years at a zero tax rate. Unfortunately, the list of types of activities for obtaining tax holidays is very limited, and besides, it depends on the will of regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities have a chance to gain such an advantage.

Disadvantages of the simplified tax system for individual entrepreneurs:

1. You can lose your right to the simplified tax system, and quite unexpectedly. For example, we carried out a major transaction and thereby exceeded the annual income limit of 150 million rubles. You will be automatically transferred to OSNO with its high rates and cumbersome reporting. You will have to submit reports for the entire period according to different rules, and also pay VAT, personal income tax and property tax.
2. Your lack of VAT may hit your clients, who will not be able to submit their VAT for reimbursement from the budget. That is, there is a possibility of losing some potential clients who do not want to work with simplified partners.
3. When leaving the simplified tax system, losses received are not counted in the new tax regime. The same thing applies when switching from another regime to the simplified tax system.
4. There are restrictions on the types of expenses that can be used to reduce your tax base.
5. Property and social deductions cannot be applied, while at the same time an individual entrepreneur can do this under the general taxation regime.

Transition of individual entrepreneurs to the simplified tax system

To switch to the simplified tax system, you must meet several requirements:

1. The staff should not have more than 100 employees.
2. Your income for 9 months of the current year should not exceed 112.5 million rubles.
3. Your type of activity must be permitted under a simplified procedure.

You can switch to a simplified system only from the beginning of the next year, so existing individual entrepreneurs can apply for the transition only in the period from October 1 to December 31 of the current year. However, if you are just opening, then, with. If you left the simplified tax system for a different tax regime, you will be able to return to the simplified tax regime no earlier than 12 months after losing your right.

2 options for a simplified tax system

The flexibility of the simplification lies in the fact that it allows an entrepreneur to independently assess the amount of expenses as part of his business and decide what his tax base will be. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):

• The simplified tax system “Income” (often synonymous with the simplified tax system 6) assumes all income of an entrepreneur as the tax base. The tax rate is 6%, but by decision of regional authorities it can be reduced for certain types of activities to 1%. For example, in the Voronezh region for activities in the field of health care and social services, the tax rate is 4%.
• USN “Income minus expenses”(also known as USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and regions can reduce it to 5%. In the Perm region, for example, for the activities of public catering enterprises the tax rate is 10%.

If with the first option everything is extremely clear (we count only income, remember the limit, apply the tax rate to the entire amount of income and pay), then we will dwell on which in more detail.

Firstly, for “Income minus expenses”, not all of an entrepreneur’s expenses can be counted as “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). Moreover, these expenses must be related to business activities, and not the personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceed income), it can be transferred to the next year in order to reduce the tax base, but no more than 30%. And thirdly, the minimum tax rule applies: you can’t help but pay nothing, the minimum you have to pay is 1% of your income.

There are cases when the minimum tax is higher than the tax calculated using the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the “standard” tax can be taken into account as expenses in the next tax period. Thus, even after working through the tax period at a loss, 1% of the income received must be given to the state.

Individual Entrepreneur “Razgulyaev” works on the simplified tax system “Income minus expenses”, engaged in finishing of premises. In his region, the tax rate for this type of activity is 15%. Razgulyaev received an income of 500,000 rubles. At the same time, the amount of confirmed expenses amounted to 480,000 rubles. The minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the “standard” tax, calculated taking into account a rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference is 2,000 rubles. has the right to transfer it to next year's expenses.

Entrepreneurs often ask themselves: which option to choose? The “Income” option seems to be easier to account for, but there is no way to “write off” expenses for rent, communications, fuel and lubricants, utilities, etc. And with the second option, the tax rate plus is higher, you need to constantly check the list of expenses allowed for offset, and also keep all documentary evidence of payments made.

It all depends on the amount of expenses. It will not be possible to determine them accurately at the stage of business formation (be sure to multiply your forecast figure by at least a factor of 1.5), but many experts agree on one thing: in order to successfully use the simplified tax system 15 option, you need the costs to be at least 2/3 of income. And finally, the general rule for both options: do not forget to reduce the tax due to the insurance premiums paid.

Insurance premiums for individual entrepreneurs on the simplified tax system

The obligation to pay by an individual entrepreneur and for employees is established by the Tax Code of the Russian Federation.

Options for calculating insurance premiums for individual entrepreneurs using the simplified tax system:

1. Individual entrepreneur on the simplified tax system “Income” without employees;
2. Individual entrepreneur on the simplified tax system “Income minus expenses” without employees;
3. Individual entrepreneur on the simplified tax system “Income” with employees;
4. Individual entrepreneur on the simplified tax system “Income minus expenses” with employees.

Individual entrepreneur without employees on the simplified tax system(in cases 1 and 2). Let's divide entrepreneurs into two types, with and without employees. Individual entrepreneurs’ insurance premiums for themselves are divided into two parts:

• The fixed part is 36,238 rubles in 2019, where 29,354 rubles. is accrued for pension insurance, and 6,884 rubles. - for medical purposes. In the Social Insurance Fund, an individual entrepreneur is not required to pay, but can do so on a voluntary basis.
• The differentiated part is 1%, levied additionally on income exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, the total amount of insurance premiums payable is 36,238 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 36,238 + 0.01 * (500,000-300,000) = 38,238. As mentioned above, an individual entrepreneur can reduce the tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles a year. He must pay 6% of this amount to the treasury, that is, 48,000 rubles. But since Andreev made quarterly contributions for himself totaling 40,000 rubles, he has the right to pay only 48,000-40,000 = 8,000 rubles to the budget in the form of tax. Agree, the difference is quite noticeable!

An individual entrepreneur cannot clearly reduce the amount of tax, but can take into account paid insurance premiums as expenses(thereby reducing the tax base). Individual entrepreneur “Borisov”, working according to the “Income minus expenses” system, earned the same 800,000 rubles. At the same time, his expenses, together with the contributions paid for himself, amounted to 500,000 rubles. He must pay the state (800,000-500,000)*0.15=45,000 rubles.

Individual entrepreneur with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for yourself (as in the options discussed above), but also for employees.

The amount of payments for employees if they are registered under an employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil contract, the amount will be slightly less due to the optionality of payments to the Social Insurance Fund (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.

For an entrepreneur with hired employees using the simplified tax system “Income” (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and his employees, but no more than 50% of the initial tax figure.

IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much the single tax will be without taking into account contributions: 1,000,000 * 0.6% = 60,000 rubles. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.

And finally, the last case (very common) is when an individual entrepreneur works with employees using the simplified tax system15. In this case, all insurance premiums paid (both for yourself and for employees) are taken into account as expenses.

IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system “Income minus expenses.” Grigoriev earned 1 million rubles, while paying insurance premiums for himself and his employees in the amount of 80,000 rubles. Grigoriev’s other expenses amounted to 600,000 rubles. Grigoriev knew that paid insurance premiums can be taken into account as expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000)*0.15=48,000 rubles.

We examined various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. All that remains is to give an important rule for all of the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!

What else is important to know about the simplified tax system for individual entrepreneurs

Combining the simplified tax system with other tax regimes

The simplified tax system can be combined with UTII and the patent system for various types of activities. In this case, it is necessary to keep separate records of income and expenses. If expenses cannot be divided correctly (for example, the services of a hired accountant who deals with both reporting), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums upon payment are divided according to the same principle. Combining modes is quite a complex thing from an accounting point of view, so this option makes sense only for experienced entrepreneurs or if they have a specialist accountant.

simplified tax system and trade tax

A trade tax has been introduced and is in effect on the territory of Moscow, according to which individual entrepreneurs on the simplified tax system who carry out certain types of trade are its payers. This applies to trade through stationary and non-stationary objects and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the fee paid from the tax amount under the simplified tax system “Income” or take it into account when applying the simplified tax system “Income minus expenses”.

Individual entrepreneur reporting on the simplified tax system

Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports on time and in full and transfer advance payments. In the table below we have given the deadlines for submitting reports and paying taxes and contributions.

Action	Term
Advance payments for single tax	no later than the 25th day of the month following the current quarter (April 25, July 25, October 25)
Tax return according to the simplified tax system
Payment of final tax to the simplified tax system	No later than April 30 of the following year
Payment of contributions for individual entrepreneurs without employees	No later than 12/31/2019 for a fixed amount and no later than 07/01/2020 for 1% over 300,000 rubles
Payment of contributions for individual entrepreneurs with employees	Monthly, no later than the 15th day of the next month
Submitting 2-NDFL for individual entrepreneurs with employees	Until April 1 next year
Submitting 6-NDFL for individual entrepreneurs with employees	Until the end of the month following the current quarter
Submission of information on the average number of employees	No later than January 20 of the following year
Reporting in form RSV-1 for individual entrepreneurs with employees	No later than the 15th day of the second month following the current quarter
Reporting in form SZV-M for individual entrepreneurs with employees	Monthly, no later than the 10th day of the next month
Reporting in Form 4-FSS for individual entrepreneurs with employees	Quarterly, no later than the 20th day of the month following the current quarter

As you can see, simplification is not so simple if you are an employer. There are fines for every piece of paper submitted late, many of which depend on the amount of taxes, contributions, etc. So, without paying due attention to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs using the simplified tax system (all without exception) must maintain a KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.

Upcoming changes for the simplified tax system

A number of changes are planned for 2019:

1. From January 1, 2019, the list of activities for which simplified workers pay reduced rates of insurance premiums for employees has been significantly reduced (Article 427 of the Tax Code of the Russian Federation);
2. It will be possible to switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
3. The form of the income and expenses accounting book has been changed. It has a new section reflecting trade fees, which reduce the amount of tax under the simplified tax system.
4. For individual entrepreneurs providing services to the public, the period of work without a cash register (with the issuance of a BSO) has been extended - until July 1, 2019.

So, simplified taxation system for individual entrepreneurs in 2019 beneficial, but it is important to take into account the features of the mode in order to take advantage of all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we will not hesitate to answer!

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Individual entrepreneur on the simplified taxation system (STS) in 2019 updated: April 17, 2019 by: Everything for individual entrepreneurs

Personal income tax (NDFL) is the main type of direct taxes levied on individuals based on the funds they own. In the structure of expenses of individual entrepreneurs, a significant part is made up of taxes and contributions to extra-budgetary funds. At the stage of starting a business, you need to familiarize yourself with the list of taxes that an individual entrepreneur is required to pay and the procedure for calculating them.

Regardless of the taxation system, individual entrepreneurs are required to pay the following taxes:

• Transport tax;
• personal income tax;
• Land tax;
• Property tax for individuals and other taxes established by the Tax Code of the Russian Federation.

The simplified tax system is a tax regime for small and medium-sized businesses. The simplified tax system assumes a minimal tax burden and simplified accounting. The main taxes paid by entrepreneurs in other taxation systems are replaced by a single tax under the simplified tax system. Accounting is kept in a special book for recording income and expenses, the individual entrepreneur’s declaration is submitted once a year, advance payments are made once a quarter.

Under the simplified system, the taxpayer independently selects the object of taxation and pays a single tax at the established rate:

• Income – tax rate 6%;
• Income reduced by expenses – tax rate 15%

Do individual entrepreneurs need to pay personal income tax using the simplified tax system?

Some taxes established by the Tax Code of the Russian Federation are not paid by individual entrepreneurs using the simplified tax system. These include:

• personal income tax;
• Property tax (if the property is not reflected in the cadastre).

An individual entrepreneur can carry out its activities either independently, that is, alone, or hire employees. This is why disputes arise regarding the obligation of individual entrepreneurs to pay personal income tax.

Let’s dot the “i”s by considering 2 situations:

• An entrepreneur works independently - in this case, the individual entrepreneur is exempt from paying personal income tax, since it is included in the tax paid by the individual entrepreneur annually under the simplified tax system. At the same time, individual entrepreneurs using the simplified tax system are not exempt from paying fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Today, an individual entrepreneur is required to contribute 23,153 rubles 33 kopecks per year to extra-budgetary funds.
• An entrepreneur hires external workers - in accordance with the legislation of the Russian Federation, the employer is obliged to calculate and transfer personal income tax for each employee. The amount of personal income tax is 13% of wages.

Also, the individual entrepreneur must transfer contributions to extra-budgetary funds for each employee. Moreover, if an individual entrepreneur pays contributions for himself once a year, then for employees it is necessary to do this every month. Personal income tax is also paid every month.

Summarize. Individual entrepreneurs who are on a simplified taxation system are exempt from paying personal income tax if they work alone without hiring employees.

When hiring employees, an individual entrepreneur is required to pay monthly personal income tax for each employee in the amount of 13% of wages and make payments to extra-budgetary funds - the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Individual entrepreneur - taxes and other payments

When starting your own business, it is very important to choose the right tax system. For example, for federal companies, especially with foreign participation, it is important that counterparties are VAT payers, so for some individual entrepreneurs VAT is a necessity. It is much easier to pay taxes under the simplified tax system, so some individual entrepreneurs, having initially chosen, for example, UTII, can switch to a simplified tax system. The simplified tax system allows you to quickly receive, process documents necessary for, etc.

The list of taxes and the procedure for their calculation are determined based on the taxation system used. Today there are 4 types of individual entrepreneur taxation:

• OSNO – pays personal income tax, VAT, property tax;
• STS – pays a single tax once a year, does not pay personal income tax, VAT, property tax;
• – pays a single tax, is exempt from VAT, personal income tax, property tax, etc.;
• Individual entrepreneur on a patent - pays the cost of the patent for a period of 1 month to a year, the cost of the patent depends on the potential income

It is worth noting that UTII and the patent system are applicable to certain types of activities specified in the Tax Code of the Russian Federation.

Changes in the Tax Code in 2017

Traditionally, the beginning of the year is marked by changes in various areas of activity of Russians. This also applies to Tax legislation. According to experts, despite the difficult economic situation in the country, a significant increase in the tax burden is not expected in 2017.

Other sources will be sought to finance the budget deficit, since small and medium-sized businesses will no longer bear additional expenses.

The main innovation of 2017 is the return of the Unified Social Insurance Tax (ESS). It will replace contributions to pension and health insurance for individual entrepreneurs and LLCs, which are currently administered by the Pension Fund. The ESSS will improve payment discipline, thereby increasing tax collection. The responsibility for collecting the ESSS passes to the Federal Tax Service, which has significantly more tools than the Pension Fund. The Tax Service will administer current payments and collect arrears for the previous year.