Zero reporting or if SP is not active. Should individual entrepreneurs report if business is not conducted? If it is open but there is no activity

An individual entrepreneur is the most convenient format for running small and medium-sized businesses for novice businessmen in Russia. A minimum of reporting to the Tax Service, simplified taxation, almost complete absence of accounting - all this makes individual entrepreneurs an attractive form of doing business, which is used by almost every citizen who decides to plunge headlong into a small business.

Many citizens are registered as individual entrepreneurs, but they do not conduct any active economic activity. Someone changed his mind, someone was let down by life circumstances, someone else was not approved for a loan - as a result, the status of an individual entrepreneur is purely formal, and the citizen himself does not sell any goods and does not provide any services.

What is the threat of an open IP with "zero" indicators?

The main delusion of a non-operating entrepreneur is to think that if you are not operating, then the state does not need to pay any taxes or costs.

Alas, this is not the case. Any entrepreneur, without reference to his real economic activity, is obliged to annually make sufficiently noticeable contributions to the PFC, the medical and social insurance fund.

In 2018, the total amount of such contributions for the year is 32385 rubles, which includes 26.4 thousand rubles for future pension and 5.8 thousand rubles for health insurance.

These contributions are fixed and change only when a certain amount of income is exceeded. With a "zero" IP, they are not canceled and are payable within the statutory deadline no later than July 1 of the following year.

It is impossible to refuse to pay them or ignore the requirement of the law - if obligatory payments are not received in the budget within the specified period, they will be collected compulsorily through bailiffs. At the same time, penalties and penalties will be charged daily for overdue amounts, and your accounts will be arrested for forced debiting of funds.

Compulsory collection already threatens to levy execution on the income and property of a citizen, which have never been related to entrepreneurial activity.

Note: If you did not conduct business from January to November, and in December decided to close the individual entrepreneur, then you will still have to pay mandatory contributions in proportion to the number of months. Closing an individual entrepreneur by the end of the reporting year does not relieve you of the obligation to pay all contributions accrued for the actual months of your existence as an entrepreneur.

Why close - suddenly come in handy?

The main reason why entrepreneurs are in no hurry to officially deregister from the Federal Tax Service in the absence of activity is also called by them as a vague prospect of resuming business.

"What if I suddenly start doing business again?" - this reason for leaving the "zero" individual entrepreneur is named by almost every second formal businessman, postponing for months or even years the start of real business.

If you suddenly need an IP again, you can reopen it by paying a fee of 800 rubles. There are no restrictions on the number of openings / closings of individual entrepreneurs in the law, you can actually deregister with the Federal Tax Service today, and tomorrow you can reapply for registration. And you will be delivered without any problems!

Note: If the amount of insurance premiums is not burdensome for you, then you can maintain the status of an individual entrepreneur, because a future pension is calculated from the contributions paid, which will help to increase it very significantly, together with the employer's deductions when working for hire.

What is needed to close an IP?

The termination of activities as an entrepreneur in Moscow is of a notification nature and does not require the collection of a mass of documents or the fulfillment of additional requirements, such as the liquidation of an LLC. In the regions, the territorial FTS require confirmation of the absence of debts to the budgets of all levels before deregistration. The legality of such requirements is questionable, since it is not enshrined in the law, but it is easier to fulfill than to challenge.

To terminate the activity of a "zero" (and actually operating) individual entrepreneur, you will need:

Prepare a notification of a special form 26001 to the tax office at the place of your registration.
Pay a fee in the amount of 160 rubles, which is 20% of the amount of the fee paid when registering a business.
Check that there are no debts for mandatory fees to the Pension Fund, FSS and debts to the tax. To do this, you can use the PFR website and your personal account at the Federal Tax Service.
Receive an electronic deregistration document. From April 29, 2018, if the applicant has not requested a paper certificate, the Federal Tax Service will only send electronic documents certified by a digital signature.

The Federal Tax Service will remove you from registration as an entrepreneur no later than 5 working days from the date of submission of documents.

The FTS must submit:

Statement of the approved model form 26001;
A copy of the passport, while the original must be taken with you when you appear at the Federal Tax Service;
Certificate of state registration as an individual entrepreneur, if the individual entrepreneur is open after April 29, 2018, it will not be required to submit it, since the document was sent to you in electronic form;
Receipt for payment of the fee for closing the IP;
A certificate from the Volga Federal District about the absence of a debt to them.

In the application, it is necessary to indicate the e-mail to which the tax authority will send an electronic document. You can also submit a request to send a paper document if you need it for some reason.

We recommend that you keep all documents on payments made to pay off debts to the budget for at least 3 years in case of possible checks by the tax service. Also save business documents (contracts, payment orders, invoices, etc.), if any - the tax office can check the accrual and payment of taxes for no more than 3 years from the date of business closure.

Legal assistance

Do you still have questions about the closure of an individual entrepreneur and possible risks while maintaining a "zero" registration as an entrepreneur? Ask our specialists right now for additional advice.

This article is intended for those who are just making decisions about starting a business. It will outline in general terms when it is better to start work, what difficulties may arise for this.

Start activity a beginner individual entrepreneur under the legislation of the Russian Federation is required from the moment of registration. Without it, you will not be able to conclude a lease agreement, officially hire people and generally work within the legal framework. However, in practice, very often there are cases when activities are already underway and due to various circumstances there is a need for registration. This must be done immediately to avoid problems with the law.

What is the simplified tax system for individual entrepreneurs

Until the moment of registration, one of the important issues that a businessman must decide on is the issue of choosing a tax system.

To understand the big picture, you need to know that there is:

General system taxation, which is provided to a businessman by default when applying for registration. It is less popular than the following system.
Simplified system taxation - represents a certain procedure for paying taxes and fees. Specially designed to support small and medium businesses. Let's dwell on it in more detail.

IMPORTANT!

For beginners IP simplified possible subject to the following conditions:

The number of employees should not be exceed 100 people... That is, you should immediately assume how many employees will help you when starting an individual entrepreneur.
You also need to calculate the estimated income. It should be no more than 60 million rubles.
The residual value of fixed assets (which are subject to depreciation) should not exceed 100 million rubles.

If an entrepreneur has chosen a simplified taxation system, then he is exempt from paying such types of taxes (except for some exceptions), such as:

added value;
for the income of individuals;
on the property of individuals, which he will use in his business.

That is, you will have to pay only one tax. But the payment of contributions to the Pension Fund and the Social Insurance Fund, if there are employees, has not been canceled.

Also keep in mind that if you initially did not apply for the simplified taxation system during registration, then by default you will find yourself on the OSNO and you will be able to switch to the desired type of taxation only from the next calendar year.

For payment, you can choose, at your discretion, objects of taxation:

Income - and you will pay 6% of the income received.
Income minus expenses - 15% is paid on the difference between income and expenses.

To make a choice, you need to assume the percentage of your income and expenses. If the costs are exceed 60% of income and you can document them, then choose the second type. Unprofitable activities will also require you to pay a minimum tax of 1% on the income received. If you cannot meet all these conditions, then the first one is better.

Keep in mind that individual entrepreneurs under the STS are not allowed to work in all types of activities. A complete list can be found in the Tax Code, but today we note that, for example, if you produce excisable goods (alcohol, tobacco, gasoline) or sell them, then the simplified version is not for you.

Do not forget about the submission of the necessary reports. You need to do this by April 30 of the next reporting year. Filling out the declaration will not be difficult, the main thing is that you have an up-to-date form. And remember that even if you do not carry out activities or receive zero income, or are on tax holidays as a newly opened individual entrepreneur, it is mandatory to submit reports.

When to pay taxes for the first time after opening an individual entrepreneur, terms and dates of payment

Relevant and no less important is the question of when an individual entrepreneur should start paying taxes. The timing of payment depends on the tax regime that you have chosen for yourself.

Simplified taxation system.

Taxable period - calendar year... An advance payment is provided for at the end of the reporting quarter until the 25th day. The very same single tax is calculated based on the results of the year (taking into account all advance payments) and paid until April 30. It is impossible not to pay advance payments on a quarterly basis, otherwise penalties will be charged.

The amounts are calculated from the income you actually received. If the activity was not carried out, then you submit a zero declaration and do not pay taxes.

Single tax on imputed income - this tax is imposed on the estimated income and is paid quarterly by the 25th.

However, according to the tax code, payers of this type of tax are registered and removed from it within 5 days from the start and end of the activity. That is, it is believed that if you do not carry out activities or do not receive income, then deregister and that's it. Change zero reporting on UTII not provided.

Patent taxation system - in this case tax is understood as the amount paid for a patent.
Unified agricultural tax - in this case, an advance payment is also provided, which is made no later than 25 days after the reporting period. The term for the annual tax is until March 31st.

Pay insurance premiums it is necessary to start from the moment of acquiring the status of an individual entrepreneur, that is, inclusion in the Unified State Register of Individual Entrepreneurs. Termination of business is an exclusion from the above register. Insurance premiums are calculated from the next day after registration (the registration date is not taken into account in this case).

Pension and health insurance contributions are carried out in any case, regardless of whether any business activity is carried out at all, and in what mode you are. Payment to the FSS is made only if there are employees.

What an individual entrepreneur may need to get started: current account, seal, cash register, etc.

What a beginner individual entrepreneur needs:

Register with the State Tax Service.
Depending on the type of activity chosen, notify the relevant authorities. For example, it is necessary to notify Rospotrebnadzor about the start of an individual entrepreneur if you provide:

hotel services;
domestic services;
catering services;
retail or wholesale trade;
production of garments, clothing, leather goods, etc.

The complete list is specified in Resolution No. 584.

If a license or special permit is required to carry out activities, then issue it accordingly.

An individual entrepreneur for beginners should also know what he may need for work (this provision is advisory in nature or for individual cases):

Current account - opened by a businessman as needed for non-cash payments with clients. This is a right, not an obligation. There is no need to notify the Federal Tax Service.
Printing - it is not necessary either. But if it seems to a businessman that the presence of a seal gives him solidity and additionally protects documents, then he can make it without problems.
A slightly different situation with cash registers. According to Russian law, individual entrepreneurs making settlements using cash or payment bank cards are required to use it. However, in this case, there are exceptions. For example, if an individual entrepreneur provides services to the population on the simplified tax system, then he may not have an apparatus, but must issue a strict reporting form to the buyer.

What difficulties can be in the work of an individual entrepreneur

In addition to the above provisions, where to start a business for a beginner individual entrepreneur, one must also remember about the difficulties that may arise:

Payment of taxes and fees must be done on time.
It is necessary to maintain accounting records and submit reports within a clearly established time frame.
It is necessary to spend nerves, time, labor and money resources to conduct any business activity.

In all the above cases, a businessman must remember that he is responsible for his mistakes with all his property, which, according to the law, can be foreclosed.

Do I have to pay contributions to the Pension Fund of the Russian Federation if an individual entrepreneur (IE) does not carry out activities? What are the premiums for 2014? What kind of reporting should be submitted and how to reduce the financial burden?

"There is evidence, but no activity."

There are cases when, in fact, the activity of an individual entrepreneur turns out to be “frozen”, for example, at the very beginning of business development, or the activity was of a one-time nature - for the period of one financial transaction. The entrepreneur gets the wrong opinion: “NO INCOME - NO TAX”. Since there is no entrepreneurial activity, no reports are submitted to the tax office or "zero" reports are submitted, there is no movement of funds on the current account, then no fees need to be paid. The error lies in the nature of the obligation. According to Article 3 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation", insurance premiums for compulsory pension insurance - individually charged obligatory payments, which are paid to the Pension Fund of the Russian Federation and whose personal purpose is to ensure the citizen's right to receive compulsory insurance coverage for compulsory pension insurance (assignment and payment of pensions). The obligation to pay insurance premiums begins from the moment of registration with the tax inspectorate as an entrepreneur and terminates from the moment of its termination, that is, exclusion from the Unified State Register of Individual Entrepreneurs. All entrepreneurs are required to pay premiums for the insurance year, regardless of the applicable taxation system. The current legislation does not provide for exemption from the payment of compulsory payments for any category of payers of insurance premiums. Therefore, the obligation to pay insurance contributions remains even if the entrepreneur is already a recipient of a pension, or is an employee of any other employer who regularly transfers contributions to the Pension Fund from the entrepreneur's salary.

In no case should one hope for the automatic closure of the certificate in the Federal Tax Service Inspectorate due to the failure to submit reports for two or more years. Deregistration with the tax inspectorate is declarative in nature. At the same time, the presence of arrears in the payment of contributions cannot serve as a basis for refusing state registration of the termination of an individual's activity as an individual entrepreneur. To close the certificate, only two documents are required: an application for state registration of the termination of an individual's activity as an individual entrepreneur in connection with his decision to terminate this activity (form No. 26001); a receipt for payment of the state duty in the amount of 160 rubles.

If an individual entrepreneur has not taken measures to terminate the status of an individual entrepreneur and deregister it with the IFTS, he retains the obligation to pay annual contributions to the FIU.

"How much will we pay?"

Since 2014, according to the current legislation, the amount of insurance premiums of an individual entrepreneur "for himself" directly depends on his income.

Option 1

If the income of an individual entrepreneur for the year does not exceed 300 thousand rubles, then the calculation of the amount of contributions will be made according to the formula: 1 minimum wage * 12 * (26% + 5.1%), where 26% and 5.1% are the rates of insurance contributions to the Pension fund and the Federal Fund for Compulsory Health Insurance, respectively. Contributions must be paid no later than December 31, 2014.

Option 2

If an individual entrepreneur earned more than 300 thousand rubles in a year, then the same formula + 1% of the amount exceeding this figure is applied. In 2014, the minimum wage is 5,554 rubles, so the minimum amount of insurance premiums will be 20,727.53 rubles.

Depending on the taxation system, the amount of annual income is determined in different ways.

For individual entrepreneurs on OSNO, income from entrepreneurial activities taxed with personal income tax is taken into account. It is the entrepreneur's income that is taken into account, and not income reduced by the amount of expenses.

For individual entrepreneurs on the simplified tax system, income from business activities taxed by the simplified tax system is taken into account. Expenses are not included.

For individual entrepreneurs on UTII, imputed income is taken into account.

For individual entrepreneurs on the patent taxation system - potential income from entrepreneurial activity, from which the value of the patent is calculated.

For individual entrepreneurs on the Unified agricultural tax - income from entrepreneurial activities taxed by the Unified agricultural tax.

In the case of a combination of different tax regimes, the entrepreneur's annual income for each regime is summed up.

Note that insurance premiums calculated from the amount of income exceeding RUB 300,000 are paid no later than April 1 of the year following the expired billing period. That is, those individual entrepreneurs who earn more than 300,000 rubles in 2014 will have to pay insurance premiums in two stages. Contributions calculated from a one-time minimum wage must be paid no later than December 31 of the current year. And the second part of the mandatory payment, calculated on the basis of 1% of the amount of income exceeding the limit, is transferred no later than April 1, 2015.

The maximum amount of insurance premiums for an individual entrepreneur in 2014 is 142,026.89 rubles, which is set on the basis of 8 minimum wages.

"Earned - report back."

Entrepreneurs who do not submit reports to the tax authority should remember that from January 1, 2014, the tax authorities will send information about the income of self-employed persons for the billing period to the bodies of the Pension Fund of the Russian Federation. They will do this no later than June 15 of the year following the expired billing period. After that date until the end of the current billing period, inspectorates will send income information no later than the 1st of each following month.

In this case, information about income and tax violations will be the basis for sending a claim for payment of arrears on insurance premiums, penalties and fines, as well as for the collection of these amounts.

If, in the information transmitted to the PFR, there is no information about the income of the individual entrepreneur due to the fact that they have not been submitted to tax reports, then insurance contributions to the PFR will be collected in the amount of 8 minimum wages multiplied by the rate of contributions and increased by 12 times , which will amount to the maximum amount of insurance premiums -142,026, 89 rubles.

"Pay your dues in comfort"

To reduce the financial burden on payers by the end of the calendar year and to avoid the formation of debt, we recommend paying insurance premiums monthly or quarterly. In addition, such a procedure for paying insurance premiums gives the payer the right to apply to the tax authorities and reduce the amount of taxes paid by the amount of insurance premiums. An individual entrepreneur can generate receipts for payment of insurance premiums for 2014 and earlier periods, as well as find out information about the presence (absence) of arrears, reconcile received payments by connecting to the electronic Internet service "Payer's Personal Account" on the page of the Sverdlovsk Region Branches website of the Pension Fund of Russia. (SVERDLOV.LKP.PFRF.RU)

Starting to discuss the taxes of individual entrepreneurs, it is worth noting immediately that an individual entrepreneur is not a legal entity, but an ordinary individual, but with the right to conduct business. Due to this difference, taxes paid by individual entrepreneurs can be much lighter and simpler than those of organizations.

We recommend paying taxes and conducting business settlements in a non-cash form using a special one.

The tax burden of an individual entrepreneur consists not only of taxes themselves, but also. Unlike taxes, the amount of which can be regulated by choosing the right tax system, this is a fixed amount. should not, if they are not yet in business, but insurance premiums must be transferred for themselves all the time while the entrepreneur's data is registered in the USRIP, i.e. immediately after registration.

Insurance premiums are understood as contributions to pension and medical insurance, as well as to the FSS, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or on whether a business is conducted at all. Further, we tried to tell about taxes and contributions of individual entrepreneurs in an understandable language and as structured as possible.

Insurance premiums FE 2020

IE contributions to compulsory pension insurance

Insurance premiums of individual entrepreneurs for MPI in 2020 are a fixed amount established by the Tax Code of the Russian Federation - 32 448 rubles for a full year. This formula is valid when calculating contributions, if the income of the individual entrepreneur for 2020 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received in excess of this limit.There is also an upper limit for pension insurance contributions - no more than 259 584 ruble.

IE contributions for compulsory health insurance

Insurance premiums of individual entrepreneurs for compulsory medical insurance for 2020 are set in the amount of 8 426 rubles. Please note - contributions to compulsory medical insurance do not increase with income growth, and are the same amount.

In total, the contributions of the individual entrepreneur in 2020 for himself with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will be 40874 ruble.

IE contributions for their employees

If an entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, employee insurance premiums consist of:

payments for compulsory pension insurance - 22%;
payments for compulsory social insurance - 2.9%;
payments for compulsory health insurance - 5.1%.

In addition, the FSS pays a contribution for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%).

Benefits in the payment of insurance premiums

Since 2013, there have been so-called grace periods for non-payment of insurance premiums, when the entrepreneur does not conduct business, because serves on conscription, is on leave to care for a child up to one and a half years old, disabled, a person over 80 years old, or is the spouse of a contract soldier or diplomatic worker and does not have employment opportunities. To obtain this benefit, you must contact your tax office.

In all other cases - additional work for hire or a civil law contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance premiums for himself. The tax inspectorate will stop calculating them only after excluding the individual entrepreneurs from the state register.

Entrepreneurs who have not been registered since the beginning of the year do not calculate insurance premiums in full, but taking into account the days that have passed since the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - p.

The payout consists of:

Individual entrepreneurship taxes

To avoid a situation in which you cannot apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax authorities do not allow reporting on special regimes for a number of activities. For those who need help choosing the permitted codes, we can offer the service of free selection of OKVED codes.

In order to prevent the taxes of individual entrepreneurs from becoming the main item of their expenses, it is worth asking yourself a few questions.

1. Will the estimated income be constant or will it change?

There is a direct link between the irregularity of income and the choice of the tax system, and, based on this, it is worth calculating the estimated income at least a quarter in advance. On the modes of STS, ESHN, NPD and OSN tax base, i.e. the amount from which taxes will be calculated arises only when the entrepreneur begins to receive real income. On UTII and PSN modes, such calculations are based on other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

In the absence of regular income at the beginning of the activity, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, having previously calculated the amount of taxes for these regimes and making sure that in your case it will be more profitable.

2. Will hired labor be involved and how many workers will be required?

The number of employees when choosing a taxation system can become a limiting factor, for example, for the PSN, the number of employees should not exceed 15 people, and for the STS and UTII - 100 people. The number of employees will also determine the cost of a patent, in those regions and for those types of activities that take this indicator into account.The presence of employees will also be important in cases where the individual entrepreneur has the opportunity to reduce the tax payable at the expense of the paid insurance premiums.

3. What share of income will be expenses, and can you document them?

Choosing between the options STS "Income 6%" or STS "Income minus expenses 15%", you need to imagine the size of the expected costs. In cases where possible expenses will exceed 65% of income, it is worth choosing "Income minus expenses", but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 65% of income, then the “Income” option is more profitable.

4. What types of activities in your region are included in the lists of types for PSN and UTII?

The types of activities on the UTII and PSN are determined by regional laws, and in your specific territory, these lists can be either expanded (for PSN) or reduced (for UTII), in comparison with those indicated in the Tax Code of the Russian Federation. It may be difficult for you now compare all these criteria, but then we will consider each regime in more detail, which will clarify the issue of choosing a tax system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime taking into account the specifics of your business and region.

Individual entrepreneurship taxes on the simplified tax system

Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS). Entrepreneurs working on the simplified tax system are payers of the single tax, which replaces the payment of personal income tax from entrepreneurial activity and property tax used in business for them. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Revenues are not only receipts from the sale of goods and services, i.e. revenue, but also some others, called non-operating. The costs include not those that the entrepreneur himself considers reasonable, but a closed list of them, given in Art. 346.16 of the Tax Code of the Russian Federation. I must say that this list is quite extensive and for the most part recognizes the real costs of individual entrepreneurs. In addition to the costs themselves, the code also prescribes the procedure for their recognition, in particular, costs can be taken into account only after payment. Responsibly it is necessary to approach the documentary registration of expenses, tk. violation of the requirements for supporting documents may lead to their non-recognition by the tax inspectorate.

The tax base for the "Income" option is the monetary expression of income. For the option “Income minus expenses”, the tax base will be the monetary expression of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is 6% for "Income" and 15% for "Income minus expenses".

To develop certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory in the regional law on the establishment of differentiated tax rates of the simplified tax system. This preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if there is a reduced tax rate in your region, and you can confirm your expenses, then the taxes of individual entrepreneurs when applying the simplified tax system “Income minus expenses” can be minimized.

But taking into account the costs, it is important not to overdo it. here the individual entrepreneur is obliged to pay the minimum tax. What does it mean? If you have worked at a loss, i.e. expenses exceeded the income received, you will have to pay a minimum tax of 1% on the income received.

The Income option can be a particularly attractive opportunity to reduce the flat tax on premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with small incomes, a situation may arise that there will be no single tax to be paid at all. Individual entrepreneurs with employees can reduce the single tax at the expense of the amounts of paid insurance premiums both for themselves and for employees, but not more than by 50%.

On "Income minus expenses" it is not allowed to reduce the single tax calculated to be paid by the amount of insurance premiums, but insurance premiums that the individual entrepreneur pays for himself and for his employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.

Let's finish our acquaintance with the simplified restrictions that must be met to work on this system. For individual entrepreneurs, there are not many of them - the number of employees should not exceed one hundred people, the STS is not allowed in the extraction and sale of minerals, except for common ones, and in the production of most excisable goods. In addition, an individual entrepreneur may lose the right to a simplified tax after his income for 2020 exceeds 150 million rubles.

If you find the simplified system beneficial and convenient for yourself, then you can prepare an application for the transition to USN 2020 absolutely free of charge:

Individual entrepreneurship taxes on PSN

The patent taxation system or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any one specified in Art. 346.43 of the Tax Code of the Russian Federation. This list can be expanded by local authorities, and it is necessary to find out about which types of activities a patent can be purchased in regional laws or in the territorial tax office.

The patent is valid only in the territory of the municipality where it was issued, therefore the individual entrepreneur must submit an application to the Federal Tax Service Inspectorate at the place of the patent. For cargo transportation and distribution trade, it is allowed to use one patent when providing services throughout the territory of a constituent entity of the Russian Federation. Restrictions for this regime relate to the number of hired workers - no more than 15, and the loss of the right to use the PSN will occur when the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is fairly straightforward. To do this, you need to know the "potential annual income" for the chosen type of activity and multiply it by 6%. You can also find out the amount of potential income from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its value for each of them.

Payment for a patent is as follows:

A patent issued for a period of up to six months must be paid in full no later than its expiration date;
If the validity period of a patent is from six months to a year, then one third of its full value must be paid no later than 90 days after the commencement of the validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the value of the patent for the paid insurance premiums.

Individual entrepreneur taxes on UTII

Imputed tax or imputation, as well as a patent, is valid only in relation to certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but also generally not permit the use of this regime on their territory (for example, in Moscow). A single monthly tax is calculated using a rather complicated formula - DB * FP * K1 * K2 * 15%.

Let's see what this set of letters and numbers means:

DB is a month in rubles (found in the table given in article 346.29 of the Tax Code)
FP - physical indicator (indicated in the same place)
К1 - deflator coefficient, approved annually by the Government of the Russian Federation. In 2020, K1 is 2.005.
K2 is a correction factor, set by regional laws in the range from 0.005 to 1.

Since the tax period for UTII is equal to a quarter, the tax amount is usually calculated for three months. The individual entrepreneur must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on the simplified tax system, it is possible to reduce the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then you can deduct the entire amount of contributions paid for himself, and when an entrepreneur has employees, then contributions for himself and for them can be taken into account, and the tax can be reduced by no more than 50%.In addition to the restriction on the number of employees (no more than one hundred), this mode also has specific restrictions on the physical indicator, for example, the area of the trading floor should not exceed 150 sq. m.

Individual entrepreneurship taxes on unified agricultural tax

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for ESHN - the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services.

Agricultural tax is calculated according to the same principles as the STS “Income minus expenses”, but the tax rate is 6% of income, reduced by the amount of expenses. In addition, since 2019, unified agricultural tax payers are obliged to transfer VAT, but with low turnovers, an exemption can be obtained from it.

Individual entrepreneurship taxes on OSNO

And, finally, if the individual entrepreneur has not chosen any of the special regimes, then he will work on the main taxation system. In addition to the rate of 20%, 10% or 0%, you must pay personal income tax (PIT). The tax base for individual entrepreneurs in this regime will be income from entrepreneurial activity, to which it is allowed to apply the so-called professional deductions - documented and economically justified expenses. If the expenses cannot be confirmed, then the income received can only be reduced by 20%.

In general, the tax rate here will be 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days during 12 consecutive calendar months.

But if an individual entrepreneur decided to conduct business from abroad on a common system, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income received by him is taxed at a rate of 30%, while professional deductions cannot be used.

Insurance premiums on OSNO can be taken into account in full expenses, both for oneself and for employees. It is worth choosing OSNO if the bulk of your buyers will be VAT payers who will be profitable to work with you, because they will be able to account for the input VAT. And then, you must carefully calculate your estimated income and confirmed expenses.

Individual entrepreneurship taxes on NPD

The tax on professional income is still valid on the territory of only 23 regions of the Russian Federation. Activities are limited to the provision of services, the performance of work and the sale of home-made goods. Employees for the NPD cannot be hired, and the annual income should not exceed 2.4 million rubles. But the tax rate in this regime is very low - only 4% if payment for services comes from individuals. If the NPD payer works with legal entities, the rate is 6%. Insurance premiums for themselves are transferred in a voluntary order.

Combining tax regimes to reduce taxes for individual entrepreneurs

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the estimated tax burden and work for one type of activity in one mode, and choose a more profitable option for another type. Combining the modes is also possible for one activity, if you do business at different sites.There are options for combining UTII and STS, PSN and STS, UTII and PSN, ESHN and UTII. It is impossible to combine the USN with the Unified agricultural tax, the USN with the OSNO, as well as the NAP with all special regimes.

It is difficult to talk about the benefits of combining modes without giving examples, since for this, it is necessary to calculate the amount of taxes for the imputed regime and the patent in a specific region and by type of activity, but you just need to know that such options have the right to exist. This concludes the consideration of the general principles for choosing a tax system, taking into account which the taxes of individual entrepreneurs can be lawfully reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.

At the moment of opening their business, entrepreneurs register with the tax authorities and begin to transfer taxes and contributions to the state, determined by the taxation scheme they have chosen. For many entrepreneurs, a situation is created when it is necessary, for various reasons, to stop their activities for a long time. When an entrepreneur does not work, he does not receive income. Hence, reasonable questions arise: “Sole proprietor does not operate, what taxes to pay? If an individual entrepreneur has no income, do you need to pay taxes? Even in the event of a temporary suspension of activities, that is, if the entrepreneur plans to resume the business, say, for several months or years? "

The need to transfer taxes depends on the tax system chosen by the individual entrepreneur. In some taxation systems, certain types of taxes are paid even in the absence of activity. But the submission of tax returns to the IFTS is mandatory, in any case, whether the activity is in progress or not.

The decisive conditions for paying taxes are: the factor due to which the activity is suspended, and the amount of time allotted for such a break. In some cases, transfers can be avoided. This article will consider all types of payments, analyze the need to pay them to the state: "Do I need to pay tax if an individual entrepreneur does not operate?"

Pension payments

For all individual entrepreneurs, without exception, with any taxation system, fixed payments to the pension fund of the Russian Federation are mandatory. They are also called “payments for yourself”. The legislation establishes the amount of such payments, which is indexed annually. They begin to list them from the moment the individual entrepreneur registered, and finish after the liquidation of the individual entrepreneur.

The size of payments to the Pension Fund is the same for any entrepreneur. The type of activity and interruptions associated with it also do not affect these payments. If the activity is temporarily suspended, the payment will still need to be transferred.

The amount of contributions to the pension fund for individual entrepreneurs has a clear dependence on the amount of their income for the year. This amount is calculated based on the minimum wage established by law at the beginning of this year, in 2017 it is equal to 7,500 rubles. Contributions to the Pension Fund account for 26% of the annual minimum wage. In 2017, if the income for the year is no more than 300 thousand rubles, then the amount of the pension contribution will be equal to 23 400 rubles. If the individual entrepreneur's income for the year exceeds the mark of 300 thousand rubles, then 1% of the excess amount is also paid, but not more than 163,800 rubles. Terms of payment of contributions: for the main payment - no later than 12/31/2017, for an additional one - until 04/01/2018.

It will not be possible to completely avoid transferring pension contributions. But for the duration of the suspension of activities in a number of situations listed below, it is possible. These options are:

Conscription service. The following documents act as confirmation of the right to withdraw the obligation from paying contributions: a military ID, where service marks are affixed, a certificate from the military commissariat, a work book, tax declarations confirming that there is no commercial activity. All this is provided to the pension inspector at the Pension Fund.
Caring for a child up to 1.5 years old. Any parent has the right to take care of the child: either the mother or the father. If the family has 2 or more children under 1.5 years of age, then the parental leave period is extended until each of them reaches this age. Confirming documents can serve as birth certificates of children, certificates from the housing department about the composition of the family, certificates from the FSS or social protection authorities, tax returns confirming that there is no activity.
Caring for a disabled person of the 1st group, a disabled child or a person who has reached the age of 80. The pension inspector is provided with the following documents exempt from paying contributions: certificates of disability, birth certificates of persons being cared for, certificates from the housing department about the composition of the family and tax returns confirming that there is no commercial activity.