Taxation of individual entrepreneurs in 2019 is the procedure for interaction between an entrepreneur and the tax service. The tax burden on the business depends on the tax system under which individual entrepreneurs operate. In addition, the chosen tax regime also affects the rate at which the entrepreneur will pay contributions for employees to the pension fund and social security.

Which tax system to choose for individual entrepreneurs

It is the right of the taxpayer to legally pay the minimum possible amount of taxes. To use it, you need to take into account a number of criteria.

OSNO can be used in any activity. For the simplified tax system, the spectrum narrows - you cannot produce excisable goods, engage in banking, insurance activities - the full list can be found in Art. 346.12 Tax Code of the Russian Federation. For UTII, the list of permitted activities for a businessman is in Art. 346.26 of the Tax Code of the Russian Federation: mainly these are services to the population and trade in stores with an area of ​​less than 150 square meters. m. UTII is not available in every region - in the capital, UTII was abolished; throughout Russia, this tax regime was supposed to cease its activities in 2018, but later officials decided to postpone the complete ban of UTII until 2021.

This special regime is close to UTII - trade and services (see Article 346.43 of the Tax Code of the Russian Federation). The difference is that PSN has a smaller scope of application. Another drawback is that for each type of activity you need to take out a separate patent, and if you decide to move your business to another subject of the Russian Federation, the patent there will be invalid.

The Unified Agricultural Tax can be applied specifically by agricultural producers, and not by manufacturing industries. At the same time, agricultural production should be the main activity of the entrepreneur and generate more than 70% of income.

You have already noticed that in all special tax regimes you do not need to pay VAT, except for VAT when importing goods into the Russian Federation. On the one hand, this is a plus for an entrepreneur: VAT is one of the most difficult taxes to calculate and pay. On the other hand, large customers will not work with an entrepreneur who does not include VAT in the purchase price, which is to some extent a limitation for business expansion.

2016 brought entrepreneurs a long-awaited easing of the tax burden - officials allowed local authorities to reduce the tax rate for UTII, PSN and simplified tax system, under the last two tax regimes even to zero, the so-called. Taxation of individual entrepreneurs on the simplified tax system and special tax system can be carried out at a zero rate for two years if the following conditions are met:

• the entrepreneur registered for the first time after the adoption of the relevant regional law;
• will work in the industrial, social or scientific sphere.

Similar conditions apply to PSN. We remind you that the simplified taxation system for individual entrepreneurs in 2019, like other tax regimes within the framework of tax holidays, does not exempt businessmen and employees from paying contributions to extra-budgetary funds.

You do not have to limit yourself to one tax regime for all types of activities - the law allows you to combine taxation systems. For example, you have a large food production facility and a chain of stores in the region. Then production can work on OSNO (since it is important for wholesale buyers to charge VAT in the purchase price for reimbursement), and retail trade in stores - on UTII. What if you also rent out an apartment or in the evenings prepare schoolchildren for the State Examination or the Unified State Exam? Then, in addition to OSNO and UTII, you can use the patent taxation system for individual entrepreneurs.

So, how to find out the taxation system for individual entrepreneurs with a minimum tax burden? It is impossible to give a definite answer - it is necessary to take into account not only the specifics of the future business, but also take into account changes in legislation and benefits established at the federal and regional levels.

We are ready to help you with these calculations and offer a free consultation on individual entrepreneur taxation: 1C:BO specialists will conduct a comprehensive analysis of data on the region of work of the future businessman and types of activities and offer the most favorable tax regime.

There is a certain myth that companies, regardless of their legal form or individual entrepreneur, using the simplified tax system (Simplified Taxation System) do not have the opportunity to participate in the state. bidding or are subject to a reduction in the amount they won in bidding, due to the fact that all customers, being government agencies, are subject to taxes in full) and are subject to OSNO (Basic Taxation System). In fact, there are no restrictions either 44 Federal Law, nor the customer have the right to impose taxation on a particular participant. Simply put, no matter what system you use, you have the right to participate in competitive bidding under the same conditions.

What is VAT?

Let's take a closer look at the concept VAT. VAT is a value added tax, the standard rate of which is 18%. This is the tax that is imposed on enterprises located on OSNO. In simpler terms, VAT is a payment to the state for allowing companies to sell goods/work/services by charging their own additional price.

The customer forms the NMCP (initial maximum contract price), taking into account value added tax, and any supplier has the opportunity or right to take part in these tenders, regardless of whether it is subject to VAT or not.

A supplier who is not a VAT payer, when concluding a contract with a customer, when indicating the contract price, instead of the VAT amount, puts a dash or indicates “VAT not subject to.”

In such a situation, the amount of value added tax, which is taken into account by the Customer when determining the NMCC, will be an additional income of the purchase winner. This is confirmed in the letter of the FAS dated October 6, 2011 No. ATs/39173, the Ministry of Finance of Russia dated February 2, 2011 No. 03-07-07/02, the Ministry of Economic Development of Russia dated September 27, 2010 No. D22-1740, No. D22- 1741. Suppliers who are not subject to VAT (Unified Agricultural Tax, UTII, USN, PSN) have the opportunity to participate in the state. trading on a par with participants applying the main taxation system (OSNO). 44-FZ does not impose no restrictions on procurement participants depending on the tax regime they apply. Accordingly, the Customer has no right to demand a recalculation of the price proposed by the participant and the price can not be reduced by the Customer without the consent of the performing supplier. The contract is concluded and paid by the customer at the price of the winning bidder, regardless of the application of the winning tax system. The amount stipulated by the contract for the scope of work performed must be paid to the winning bidder in the amount established by the contract.

Government procurement - we start and win

Are you familiar with the expression “Supplier to the Court of His Imperial Majesty”? This title was given to merchants who constantly supplied goods for the imperial needs. Being a supplier to the yard was very honorable; such status spoke for itself and served as the best guarantee and advertisement of goods and services.

Getting the title of yard supplier was very difficult. Just to file a petition against him, the merchant had to supply goods or works of his own production to the court “at relatively low prices” for 10 years, have no complaints from consumers, and participate in industrial exhibitions. At the end of the 19th century, there were only about 40 court suppliers, and among them were not only Russian merchants, but also foreigners.

It is much easier for today's applicants for supplies for government needs, although, of course, they will have to try hard to obtain such an order. But still, any businessman has a chance to receive a government order.

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What is government procurement?

State procurements is a system for placing orders for the supply of goods, performance of work or provision of services for municipal or state needs. Government procurement was introduced by law dated July 21, 2005 No. 94-FZ, which became invalid on January 1, 2014.

Currently, the procedure for government procurement is regulated by Law No. 44-FZ dated 04/05/2013 “On the contract system in the field of procurement of goods, works, and services to meet state and municipal needs,” but on some electronic trading platforms there are still references to Law No. 94-FZ. Such a contract system involves a competitive selection of suppliers of goods and services, which allows the state to obtain the most favorable conditions for supplies and reduce corruption in public procurement through a system of “kickbacks”, although, of course, it is too early to talk about its complete eradication in this area.

The range of state or municipal orders is very wide, among them there are many small ones, not exceeding 1 million rubles. This makes it possible for not only large suppliers, but also small businesses, including individual entrepreneurs, to participate in government procurement. For suppliers who are also socially oriented non-profit organizations, there is a special quota - customers are required to make at least 15% of the total annual volume of government procurement from them (Article 30 of Law No. 44-FZ). The number of state and municipal customers on official websites exceeds 250 thousand, hundreds of new orders for hundreds are announced every day

Where are government procurements carried out?

Let's assume you are carrying out construction work; as of 01/04/2019, 1,581 tenders were open for this position.

By clicking on one of the advertisements, you can go to the page of the auction itself, which contains complete information about its conduct.

Procurement methods under 44-FZ

Article 24 of this law gives the concept “ ways to determine the supplier”, that is, exactly how government procurement can take place. These methods are divided into competitive and non-competitive. Non-competitive methods include procurement from a single supplier (contractor, performer), while competitive methods have the following classification:

With open methods of public procurement, information about them is communicated by the customer to an unlimited number of people, and uniform requirements are imposed on procurement participants. Closed methods of identifying a supplier are sending invitations to participate in a competition or auction to a limited circle of people who meet the customer’s requirements.

Closed methods are used in the following cases:

• information on government procurement is a state secret;
• a contract is concluded for services for insurance, transportation and protection of valuables of the State Fund, museum objects and museum collections and other items of important historical, artistic or cultural significance;
• a contract is concluded for cleaning services and driver services to support the activities of judges and bailiffs.

Today, the most popular methods of conducting government procurement within the framework of 44-FZ are an electronic auction, an open competition and procurement from a single supplier. As an example, let’s look at how an electronic auction works.

Stages of an electronic auction

1.Get an electronic signature

A mandatory condition for participation in the auction is the presence of an electronic signature. It must be obtained from an accredited certification center; read more about this in the article.

2.Pass accreditation of participants

To participate in electronic trading, the participant must be accredited on the site. Scanned documents must be attached to the application for accreditation.

For legal entities this is:

• extract from the Unified State Register of Legal Entities and copies of constituent documents;
• Copies of documents confirming the authority of the head;
• power of attorney to carry out actions on the site on behalf of the participant;
• a decision on approval or execution of transactions based on the results of an electronic auction, indicating the maximum amount of such a transaction.

Individual entrepreneurs submit a copy of an extract from the Unified State Register of Individual Entrepreneurs and a copy of identification documents.

3.Provide an application for participation

Securing the application is a mandatory condition for participation in the auction. This is, in fact, a deposit in the amount of 0.5% to 5% of the contract amount, which is blocked on the participant’s personal account. Securing the application is also possible in the form of, and some sites offer loans for these purposes.

The blocking is lifted, that is, the deposit amount is returned, if:

• the application was withdrawn by the participant before the deadline for submitting applications;
• based on the results of consideration, the application was rejected;
• the second part of the application is found to be inappropriate;
• a contract was concluded with the participant based on his application.

The deposit amount will not be returned if the participant recognized as the winner avoids concluding the contract or if the second part of the application is found to be non-conforming for the third time within one quarter.

4.Apply for participation

The application is submitted on the site through a special interface. The application consists of two parts. The first part of the application includes only the participant’s consent and information about the goods, works, and services offered for delivery. To ensure anonymity, the first part does not contain information about the name of the participant.

The second part of the application includes:

• TIN and name of the organization or full name of the individual entrepreneur indicating passport details;
• documents confirming the auction participant’s compliance with the requirements of Article 31 of Law No. 44-FZ (the participant should not have debts on taxes and fees, convictions for economic crimes, conflicts of interest between the procurement participant and the customer, etc.);
• copies of documents confirming the compliance of goods, work or services with the requirements established in accordance with the legislation of the Russian Federation;
• decision to approve or complete a major transaction;
• documents confirming the right of the auction participant to receive benefits (for institutions of the penal system and organizations of disabled people);
• declaration of the participant’s affiliation with small businesses or socially oriented non-profit organizations.

The operator of the electronic trading platform transfers to the customer the first parts of the applications, which he must consider and admit to trading, or, conversely, reject. Admission may be denied due to unreliable information about the product, work or service required by the auction documentation or due to its absence at all.

5.Participation in electronic trading

At the appointed time, the participant enters his personal account on the site and submits his price proposals. The auction takes place in two stages:

1. Bidding stage (primary time). Participants' proposals are submitted within the auction step (0.5% - 5% of the initial maximum contract price), as well as regardless of the “auction step”, subject to certain requirements. The time for accepting proposals is 10 minutes from the start of the auction, as well as 10 minutes after the receipt of the last proposal for the contract price.
2. Bidding closing stage. At this stage, price proposals can be submitted by all auction participants, except for the one who offered the best price or the same price at the bidding stage.

6. Signing a contract with the auction winner

The winner receives from the customer a draft contract, which must be reviewed and signed with his electronic signature or sent a protocol of disagreements (if errors or inconsistencies with the requirements of auction documentation and legislation are detected in the draft contract). If within the regulated period (no more than 13 days) the contract was not signed or a protocol of disagreements was not sent, then the customer is automatically notified of the participant’s evasion from concluding the contract. In this case, the amount of the security application is not returned to the auction participant.

Where can I get training in government procurement procedures?

Law No. 44-FZ is not only voluminous (about 180 pages in Word format), but also difficult to understand, so mastering the government procurement procedure on your own is problematic. We have already said above that information is published on government platforms in the form of step-by-step instructions. You can get full training, but for a certain amount of money, at the special Sberbank-AST.

In addition, a Unified Government Order Center has been created in Moscow, within which representatives of small and medium-sized businesses can receive free information support, which includes:

• seminars, round tables, forums, face-to-face, correspondence and online consultations;
• a set of teaching materials, memos, instructions.

If our article helped you understand the government procurement procedure, please share it with your friends - let it help them too. We will be very pleased!

In 2019, there are already more than 100 thousand online stores in the Russian segment of the Internet. Every year their number increases by at least a third. What is causing such rapid growth in online trading? The main advantages of placing trade online are: minimal investment in the project at the stage of creating a business, wide coverage of the territory and a much lower need for working capital compared to offline trade.

Minimization of costs is achieved by the absence of expenses for renting premises for a store, maintaining a large staff, and having a solid inventory. And this amounts to 70% of a businessman’s costs for operating a regular store...
So which tax system should you use? For regular retail trade, you can use UTII, PSN, OSNO or simplified tax system. Let's look at each of them.

Simplified tax system for online business

For an online store, it is more profitable to choose the simplified taxation system, the simplified taxation system.

There are two types of simplified tax system:

1. The object of taxation is income.
2. The tax base is income minus expenses.

In the first case, a 6% tax is paid on the entire amount of income received (revenue). A businessman's expenses are not taken into account. Income is reflected in the income and expense ledger during the year. Advance payments are transferred quarterly, and at the end of the year until March 31 (individual entrepreneurs until April 30) the tax is paid. The declaration is submitted once a year and is easy to complete. Legal entities are required to keep full accounting records, and entrepreneurs are required to keep only physical indicators that confirm income.

This mode is used service sites those who have small expenses, as well as entrepreneurs who cannot document their expenses (purchase handmade goods or from foreign Internet resources).

The most favorable tax regime is the simplified tax system with an income base without expenses. A 15% tax is paid on the difference between revenue received and costs. Such taxation requires mandatory accounting of income and expenses of an individual entrepreneur or organization, where expenses of the simplified tax system are expenses incurred as part of business activities (rent of premises, payment for services, salaries, etc.).

The list of expenses is strictly defined and is contained in Art. 346.16 of the Internal Revenue Code. Despite the fact that reporting is submitted to the Federal Tax Service once per tax period, advance payments must be made quarterly. A prerequisite for applying this regime is the presence of all supporting documents (invoices, acts, invoices, checks).

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At the end of the year, the taxpayer must calculate the minimum tax (1% of income). It is paid if the calculated tax for the year is less than the minimum or if a loss is incurred. The retail income of an online store in the first and second cases will sum up all receipts for goods sold to the cash register and to the current account (Article 346.15 of the Tax Code of the Russian Federation). Replenishing an account or cash register with the own funds of an individual entrepreneur or LLC does not count as income.

The calculated simplified tax system tax can be reduced by insurance premiums paid for the entrepreneur himself and for employees. This is also a big advantage of the simplified system. Thus, it is recommended to choose the simplified tax system for an online store.

Comparison table between OSNO and simplified tax system

	BASIC	simplified tax system 6%	simplified tax system 15%
Value added tax	18%	—	—
Income tax (organizations)	20%	—	—
Personal income tax for individual entrepreneurs	13%	—	—
Reduction of tax on insurance premiums	+	+	+
Number of declarations per year	8	1	1
Difficulty of keeping records and reporting (in points)	10	2	3
11,4	6	4,5

UTII and patent system for an online store

For online business, these tax systems cannot be used. In Article 346.29 of the Tax Code of the Russian Federation, the physical indicator for calculating tax is the area of ​​the sales floor or retail space. Not only the website, but also the warehouse and office of the online store are not retail space. Therefore, according to letters from the Ministry of Finance dated November 23, 2006 No. 03-11-04/3/501 and dated December 28, 2005 No. 03-11-02/86, online trading is not transferred to UTII.

Article 346.27 of the Tax Code of the Russian Federation directly states that retail trade for UTII does not include the sale of goods based on samples and catalogs outside a stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks) . These concepts of retail trade are also used in the Patent Tax System Law.

Many retail stores use Internet sites to present their products. Such a site is an online showcase that allows you to get acquainted with the range of products, but does not sell them. The site does not have a shopping cart or a button for ordering goods. In this case, an offline store can use UTII.

OSNO for business on the Internet

The general taxation system is the most unfavorable for a businessman and is used in cases where the deadline for filing an application for the application of the simplified tax system has been missed, UTII is already used, or the simplified system cannot be applied.

When OSNO still has to be used:

• The amount of annual income received has been exceeded (in 2019 - 150 million rubles).
• The average number of employees is more than 100 people.
• Branches have been opened.
• Excise goods are produced, etc.

Under OSNO, value added tax is calculated and sent to the treasury, for organizations profit tax (), and property tax of organizations. Enterprises submit VAT and profit returns quarterly, and entrepreneurs maintain. KUDiR includes 15 tables, which are very difficult to fill out, since the methodological recommendations are scarce, and there are very few explanatory letters.

Correct calculation of value added tax and income tax is often difficult due to the complexity of legislation in this area and requires highly qualified accountants. Reporting also changes frequently, and a large number of explanations from tax authorities only confuse accountants. With the general taxation system, an online store has the highest tax burden and costs for organizing accounting.

Application of cash register for an online store

Payment for goods in the online store occurs in several ways:

1. Cash to the courier upon delivery to your home or office.
2. Via Russian Post when sent by cash on delivery.
3. By transfer to a bank account.
4. Using plastic bank cards.
5. Using electronic payment systems.

For retail sales in cash, by card, online payments and to a bank account, the use of cash register equipment is mandatory. When delivering goods to the buyer's home and paying in cash, the courier must print and issue a cash receipt. To do this, he must have a portable cash register. It is illegal to print checks in advance. When paying remotely, a receipt is sent to the buyer electronically.

If the seller does not want to use cash registers, then he can enter into an agreement with an intermediary company, which on his behalf will accept cash from the buyer and issue cash receipts. The proceeds, minus the intermediary's commission, can go to the seller's bank account or to his cash register. In this case, the amount on the invoice will be considered income, and not the amount actually received.

When receiving money for goods sent by Russian Post, there is no need to use cash registers, since cash from the buyer is received not by the owner of the online store, but by the post office. It is advisable to include your bank account details in order to receive payment directly to it.

What are the risks of tax evasion for online businesses?

So, an online store has been created: a domain has been purchased, a trading platform has been purchased, hosting has been rented, the store is filled with goods, and payment systems have been connected. It's time to think about legalizing your business.