An individual entrepreneur is an individual who has the right to conduct an independent business and receive income from it. ordinary income individual (salary, sale or lease of own property) are taxed at a rate of 13%. If we talk about business income, then you can choose a more favorable taxation system for individual entrepreneurs.

There is no such thing as a "tax rate for individual entrepreneurs", just as there is no single tax for all entrepreneurs. You have the right to choose the most favorable taxation option and switch to preferential tax regimes.

Taxes and mandatory payments IP 2020

What taxes does a sole proprietorship pay? It depends on which system of taxation you have chosen. Taxes differ in rate, base, period, calculation procedure and payment terms. If you are interested in how to reduce individual entrepreneur taxes, then you need to familiarize yourself with all the taxation systems in force in the Russian Federation.

Entrepreneurs can choose one of six:

1. BASIC or the general taxation system - complex, with a high tax burden, but allowing for any type of activity and not having any restrictions. Anyone can work for OSNO, but if we talk about tax cuts, IP does not provide such opportunities. The rate on income received in this mode will be the same as personal income tax from wages - 13%, and in addition, you have to pay VAT - the most difficult tax to calculate and pay. The VAT rate, depending on the category of goods or services, ranges from 0% to 20%.
2. USN or a simplified taxation system - it is chosen by most start-up entrepreneurs. This mode has two options: USN Income and STS Income minus expenses, which are very different from each other. If you choose the “Income” option, then the IP tax on the simplified tax system in 2020 will be only 6% of the income received. This a good option, if your business-related expenses are small, because you cannot take into account the costs in this mode. If expenses make up 65-70% of income, then it is more profitable to choose the simplified tax system Income minus expenses. IP taxes in this case will be less, because. calculated at a rate of 5% to 15% on the difference between income and expenses. The permitted ones almost coincide with the types of activities available to any individual entrepreneur on OSNO.
3. ESHN or agricultural tax - a favorable regime, in which you have to pay only 6% of the difference between income and expenses. True, only individual entrepreneurs producing their own agricultural products or engaged in fish farming can use it.
4. UTII or single tax on imputed income - a taxation system, the peculiarity of which is that it is not taxed on the income that the individual entrepreneur actually receives, but calculated by the state. Types of activities on the UTND are limited - you can not engage in production, wholesale trade, construction. The list of permitted areas of activity includes services, transportation and retail.
5. PSN or the patent system of taxation. This is the only tax regime intended only for individual entrepreneurs. Very similar to UTII, because tax is also levied not on real, but on income calculated by the state. in many respects the same as for the imputed tax, but small-scale production is also allowed: felted shoes, glasses, business cards, carpets, agricultural implements, dairy products, bread, sausages, etc.
6. NAP or tax on professional income - a new regime that is still in effect in 23 regions of the Russian Federation. It can only be used by individual entrepreneurs without employees who are engaged in the provision of services, the performance of work and the sale of goods of their own manufacture.

All special taxation systems (STS, USHN, PSN, UTII, NPA) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already becoming a difficult task, and after all, an individual entrepreneur has an obligation to pay, in addition to taxes, also insurance premiums for myself.

The taxation system and employees of individual entrepreneurs

Many individual entrepreneurs work independently without hiring employees. In fact, their business is a workplace created for themselves. The payment of taxes by an individual entrepreneur in 2020 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with low incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.

Example: in his spare time from his main job, an entrepreneur on the simplified tax system Income provides computer repair services. Additional income from this activity amounted to 328,000 rubles for 2020. An individual entrepreneur is obliged to pay insurance premiums for himself, we calculate their amount:

• 32,448 rubles - fixed contributions to pension insurance;
• 8,426 rubles - fixed contributions to health insurance;
• 280 rubles - additional contributions from income exceeding 300,000 rubles per year.

In total, for this year the entrepreneur must pay contributions for himself in the amount of 41,154 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the IP tax without employees will be zero.

Taxes of individual entrepreneurs with employees in 2020 can also be reduced due to the amount of insurance premiums, but no more than half. Here's an example:

The calculated quarterly tax on UTII for individual entrepreneurs with two employees amounted to 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums in the amount of 9,800 rubles for employees, and 7,000 rubles for himself. In this mode, individual entrepreneurs can reduce the tax only on the amount of contributions paid by no more than 50%.

We consider: 17 300 - 9 800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so only 8,650 rubles of the contributions paid can be taken into account. The tax payable will be 8,650 rubles.

The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and STS Income. Entrepreneurs on the simplified tax system Income minus expenses and on the OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.

Choosing a taxation system for individual entrepreneurs

What is the best taxation system for sole proprietors? To answer this question, it is necessary to make an individual calculation of taxes for individual entrepreneurs in each case. In this case, many criteria must be taken into account:

• the requirements of each system of taxation;
• availability and number of employees;
• regional features (K2 at the place of business for UTII; potential annual income for PSN; regional rate on the simplified tax system Income minus expenses; permitted activities);
• system of taxation of your future partners, buyers, clients;
• conducting export-import activities;
• the area of ​​the outlet or service hall;
• the number of vehicles in road transportation, etc.

How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, it is necessary to calculate the tax burden for each selected mode. Let's show the calculation of taxes for individual entrepreneurs using an example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdressing salon. Expected income per month - 600,000 rubles; the number of employees - 6 people; the estimated costs will amount to 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Calculate the amount of taxes on different preferential regimes:

1. ENVD. K2 for this type of activity in Krasnoyarsk is 0.99. The amount of tax per month, calculated, is 15,631 rubles. This amount can be reduced by paid insurance premiums for employees and for yourself, but not more than 50%. We get that the individual entrepreneur must pay 7,816 rubles.
2. PSN. To calculate the cost of a patent, we will use the calculator. We get that the cost of a patent for one month is 1,272ruble. It is not allowed to reduce this amount by contributions for employees.
3. USN Income. In this mode, expenses are not taken into account, all income is taxed at a rate of 6%. We get 36,000 rubles, the amount of tax can be reduced by the contributions paid, but not more than half. Total, 18,000 rubles.
4. USN Income minus expenses. The difference between income and expenses is taxed: (600,000 - 360,000 = 240,000) * 15% = 36,000 rubles. Reducing the IP tax on this taxation option is not provided, because. insurance premiums are already included in the costs.

In total, for this entrepreneur, the PSN taxation system will turn out to be the most profitable, but this is not always the case.

Users of our site can get a free calculation of the tax burden from 1C:BO specialists. We recommend that you take advantage of this offer and reduce individual entrepreneur taxes payable.

A single tax for individual entrepreneurs is a special preferential system that replaces several payments to the budget with one. The application not only simplifies reporting, but also reduces the financial burden. An incorrectly chosen form of taxation can lead to significant losses, so an individual entrepreneur must know whether the transition to a single tax is available to him and what payments arise without fail.

What contributions and taxes are unavoidable for payment by an individual entrepreneur? The foundations governing the taxation of individual entrepreneurs are laid down by the Tax Code of the Russian Federation.

All payments made to the budget are conditionally divided into 4 categories:

1. Contributions to pension and health insurance– the value is fixed.
2. Deductions from wages employees to compulsory insurance funds.
3. Contributions provided for by the chosen form of taxation.
4. Other additional fees depending on the direction of the existing business.

An individual entrepreneur is obliged to pay contributions to the budget:

The listed contributions are paid by self-employed entrepreneurs, that is, those who do not have employees for hire.

Since 2013, the concept has been introduced grace period, according to which, exemption from payment is received by individual entrepreneurs who do not operate for one of the reasons:

• service in armed forces RF;
• parental leave (up to 1.5 years);
• received a disability;
• age over 80 years;
• marriage with a military man or a diplomatic worker in the absence of an opportunity to find a job.

To use the benefit, you must contact the PFR authorities at the place of residence with an application and supporting documents. But this will not exempt from paying a single tax or the cost of a patent.

Entrepreneurs acting as an employer, in addition to single contributions, are required to pay contributions for employees.

They are divided into several categories of insurance:

• pension - 22%;
• social - 2.9%;
• medical – 5.1%.

For 13% of employees' monthly earnings.

Additional taxes may be added to the budget:

• for the use of water resources (water);
• for extracted minerals;
• for produced and sold excisable goods;
• on property. The following property holdings are subject to taxation: buildings of shopping and administrative centers, premises in business or administrative centers, any non-residential property, the purpose of which is to be used as office, retail premises or for the purposes of Catering, provision of household services;
• land tax – the basis is a tax notice.

From the beginning of 2019, it is planned to increase the level of the minimum wage, which will increase the volume of payments to the budget.

Legislation Russian Federation five types of taxation available to entrepreneurs are defined: the main system or one of the special regimes.

In a situation where an individual entrepreneur has not made the transition to any of the special modes, he automatically joins the OSNO - the general taxation system, which includes:

Doubts about whether an individual entrepreneur should pay income tax if he is on the OSN torment many novice business owners. Income tax in 2019 at a rate of 13% for individual entrepreneurs will remain personal income tax. This is due to the fact that the IP is an individual, not a legal entity. The income tax of IP in 2019 will remain unchanged.

The use of DOS is not always convenient for individual entrepreneurs, since each tax is paid separately, and the reporting requirements are strict. Newly registered individual entrepreneurs who have not applied for a simpler regime are automatically subject to DOS. An income tax return for an individual entrepreneur on OSNO is submitted once a year, for VAT - quarterly. Advance payments are due monthly.

Maintaining tax and accounting reports on DOS requires serious knowledge and skills of professional accountants. This form is beneficial for merchants who are planning a large turnover or cooperation with enterprises of a large segment.

The purpose of creating special taxation regimes was to simplify the interaction between individual entrepreneurs and tax authorities.

The following forms have been developed:

• ESHN;

The regimes provide for a special procedure for calculating taxes and fees. The transition to one of the forms is allowed only if the criteria are met.

The choice is available to individual entrepreneurs who are the sole participant in the business and those who have employees.

The simplified tax system reduces the tax burden due to affordable rates.

Entrepreneurs who meet the following criteria can switch to the simplified tax system:

Payers are not exempted from payment of transport and land taxes.

The simplified taxation system, or popularly “simplified”, offers two options for calculating tax payments: based on the amount of annual income or the amount of excess income over expenses.

Based on this, there are two ways to calculate:

1. Income - 6% - all proceeds received through the cash desk or current account are subject to taxation. STS 6% is a single tax for individual entrepreneurs, replacing the payments listed above, as for OSN. The amount of income is allowed to be reduced by the amount of the cost of insurance premiums, including voluntary insurance, in the amount of 100%. Receipts do not require confirmation from counterparties.
2. Income minus expenses - 15%. Suitable if the product has a high cost or the operating costs of the activity are high. Earnings must be confirmed by counterparties. The list of expenses is strictly regulated by law, they must be reasonable, documented.

After writing off the single tax from individual entrepreneurs, the remaining funds can be withdrawn to the card or issued through the cashier, income tax will not be written off.

The indicated rates are maximum. Minimum size is 1 and 5 percent, respectively. Subjects to the simplified tax system must pay fees four times a year: at the end of first three quarters in the form of advance payments, in the fourth - the total amount. It is obligatory to submit a declaration. In addition, individual entrepreneurs on the “simplified” system, since 2013, are required to keep accounting records.

It is necessary to keep records of income in the Book of Accounting for Income and Expenses of IP on the simplified tax system. There is no additional income taxation

A patent (PSN) will reduce the amount of taxation for one of the permitted types of activity for a period of 30 calendar days to 12 months. Replaces all major types of taxes and exempts from accounting. The established tax rate is 6% of the possible planned annual income by type of activity. Regulates the number of permitted activities of the Tax Code of the Russian Federation, namely Art. 346.43. The list may be expanded by local authorities. The regional Federal Tax Service issues a patent, establishes the level of income and the list of permitted activities. A patent can be applied in conjunction with other forms of taxation or in a single form. The number of payments depends on the period of use of the PSN: less than 6 months. - once, more - twice (advance payment within 90 days and the entire amount until the end).

The transition to a patent is possible for those individual entrepreneurs that meet the criteria:

1. Less than 15 employees.
2. Income level less than 60,000 thousand rubles. per year for the type of activity permitted for patenting.

How much a patent costs is easy to calculate: you need to multiply the "potential income" by 6%. Another way: go to the website of the Federal Tax Service and use a public calculator. It is impossible to reduce the cost at the expense of paid insurance premiums, but a reduced contribution rate is provided for employees. Entrepreneurs are allowed to have multiple patents.

The transition is possible at any time during the year, if the criteria are met.

The effect of a patent extends only to one of the types of activity and to the territory of the subject of the Russian Federation indicated in it. For each the new kind activity or change of territory, it is necessary to obtain a patent.

UTII is not applied everywhere, but only within industries enshrined in tax legislation and municipal authorities. The latter, in turn, can correct this list at their own discretion. Since 2013, this type of single tax has been applied by individual entrepreneurs on a voluntary basis.

Replaces taxes:

• on personal income. person (obtained through entrepreneurship);
• on property (used in business);

Does not require accounting, can be used in conjunction with other forms of taxation, for example, OSN, USN. The basis is the “imputed income”, that is, the basic level prescribed for payment by the municipality. Not related to what was actually received. The calculation is carried out by multiplying a physical indicator (for example, the number of employees) by the rate of return in monetary terms, taking into account the characteristics of the region.

• the basic level of profitability is an imputed income established by the state, depending on the direction of business and the region;
• physical indicator - unique for each direction, for example, the number of employees, area;
• K1 - deflator. The coefficient is set annually by the Ministry of Economic Development of the country. In 2019 it will be 1,868. By comparison, in 2017 - 1,798;
• K2 - corrective value. It is established by municipal authorities to reduce the tax burden. You can find out the value on the official website of the Federal Tax Service, in the section on regional features of legislation.
• 15% - the size of the bet.

It is necessary to pay quarterly, reports are submitted with the same frequency. Suitable for the categories of individual entrepreneurs whose income is constant and stable. UTII payers are allowed to reduce the payment amount by the value of insurance premiums for employees, but not more than 50% of the amount. If the individual entrepreneur does not have hired personnel, then the amount of the reduction is limited to the value of the “for oneself” contribution. The maximum number of employees to continue work on UTII is 100 people. There are also restrictions on retail space - no more than 150 square meters. m.

Reporting is submitted in the form of a UTII declaration to the authorities at the place of business, with the exception of certain areas of activity: freight or passenger transportation, delivery or peddling trade. For them, reporting takes place at the place of registration or at the location. You can submit it in person, through a legal representative, by mail or via the Internet.

There are no advance payments. The payment deadline is the 25th day of the month following the reporting quarter.

ESHN or a single agricultural. the tax is intended for entrepreneurs who carry out the production or sale of agricultural products, as well as those engaged in the fishery sector. It was developed to support Agriculture country and stimulate the growth of farms and private households. It is possible to switch to this form if the ratio of income from agricultural activities to income from other activities is 70/30. Payments are made twice a year: advance payments in the first half of the year and until March 31 - the annual amount. The tax rate of individual entrepreneurs on UAT is 6%. The calculation is carried out according to the formula: (Total earnings-total expenses) x 6%.

The form is prohibited for the following categories of payers:

ESHN replaces:

• personal income tax (income received through entrepreneurial activity is taken into account);
• VAT (except for export of goods, raw materials);
• property tax - we are talking about the property necessary for the implementation of activities.

UAT payers are not required to pay the minimum tax if the activity is unprofitable.

Combination of tax regimes

In addition to using the advantages of a single tax for individual entrepreneurs, it is possible to combine two forms of taxation at the same time. Savings are achieved by calculating the estimated volume of the payment load and work for each of the current activities in a suitable mode. A combination of forms is also allowed in situations where business is conducted at different facilities.

Allowed combinations:

• UTII - USN;
• PSN - USN;
• UTII - PSN;
• ESHN - UTII.

The combination of USN - ESHN and USN - DOS is prohibited. When combining, all incomes are taken into account, if the entrepreneur conducts several activities.

To select the most appropriate form of single taxation, it is necessary to analyze:

1. Compliance with the type of activity - under what forms it fits.
2. Compliance with the requirements - the number of employees, income.
3. Whether it is necessary to be a VAT payer (for example, in cases where the main customers use VAT).
4. Is it easy to verify income?

For the final choice, it is worth comparing several forms.

Whatever form of taxation an entrepreneur chooses, it is worth remembering the need to make timely contributions. Penalties in the form of fines are provided for violation of the deadlines.

It is not always convenient to apply OSNO to payers - individual entrepreneurs: it is necessary to pay each tax separately, keep in mind the numerous dates and deadlines for submitting tax returns, remember the procedure for calculating advances ...

Over time, this approach is thoroughly annoying, especially if the business you are running is still gaining momentum and a lot of effort goes into its promotion. In this situation, an excellent alternative could be the transition to the payment of a single tax for individual entrepreneurs within the framework of one of the existing tax special regimes. Don't know which one to choose? Read our article.

Special modes

Special tax regimes have been developed specifically to make it easier for small businesses to pay taxes. Today, both "single" entrepreneurs and entrepreneurs who have employees under their supervision can choose and switch to one of the following special modes:

• ESHN;
• UTII;

Having a completely different base and a different principle of operation, all four special modes are essentially identical. They exempt entrepreneurs from paying three basic taxes (on income, on property and on value added) and offer to pay only one in return. Since 2013, the transition to any special regime, including UTII, is voluntary and is carried out at the request of the payer.

In order for you to have an understanding of which of the single taxes for individual entrepreneurs in force in 2015 could suit you, we will consider each in more detail.

"Simplified"

Within the framework of the simplified tax system, taxation is carried out depending either on how much money the entrepreneur earned in a year, or on how much his earnings exceeded the actual costs incurred. Based on this, we get two ways to calculate the tax for 12 months:

• take 6% of all IP earnings;
• take from 5% to 15% of the difference between the money earned and spent, but not less than 1% of the total earnings.

In the first case, an individual entrepreneur may not confirm earnings from counterparties, in the second such confirmation is mandatory. Also, the advantage of paying a single tax under the first scheme is the ability to reduce earnings by the amount of deductions made to the Pension Fund, Compulsory Medical Insurance Fund and the Social Insurance Fund (partially for individual entrepreneurs with employees and completely for individual entrepreneurs), as well as for voluntary insurance.

Individual entrepreneurs must pay a single tax on the simplified tax system four times during the period: advances are paid three times at the end of each quarter, and the amount of tax is paid once at the end of 12 months. When transferring the balance of tax, it is obligatory to submit a declaration, and also from 2013, it is obligatory to maintain accounting.

All entrepreneurs can switch to the simplified tax system, regardless of their type of activity, the main thing is that:

• the number of employees was less than a hundred people,
• earnings for three quarters< 45 000 тыс. руб., а совокупный за 12 месяцев < 60 000 тыс. руб.,
• cost of fixed assets including depreciation< 100 000 тыс. руб.

PSN is a tax regime under which an entrepreneur can reduce the amount of taxes paid on one of the permitted types of activities for a period of 30 days to one calendar year. Such a decrease occurs due to the receipt of a "patent" or, in other words, permission from the Federal Tax Service.

The single tax rate for individual entrepreneurs in 2015 within the framework of the PSN is set at 6% of the possible annual earnings of an entrepreneur as a result of carrying out a "patented" type of activity. Possible earnings, as well as the list of types of activity allowed for "patenting" are determined at the level of regional authorities.

SIT can exist both independently and together with other tax regimes. However, in order for the SPE to exist alone, the entrepreneur must "patent" all the activities that he carries out, which is not always possible due to the limitations of the system.

Patent payments are made depending on the duration of application of the SPE:

• if the period of application is less than six months, then payment is made once - until the end of the application of the PSN;
• if the application period is chosen from six months to a year, then you will have to pay twice: an advance payment within 90 days and the remaining payment before the expiration of the SIT application period.

Only those entrepreneurs who have:

• less than fifteen people in submission;
• annual income from patented activities is less than 60,000 thousand rubles.

The transition to PSN is possible at any time during the year, subject to the specified requirements.

imputed income

Until 2013, UTII was one of the mandatory tax regimes established for certain types of activities. However, for three years now (2013, 2014 and 2015) this type of single tax has been applied by individual entrepreneurs voluntarily.

Features of UTII:

• does not apply everywhere and only in relation to the types of activities enshrined in municipal laws;
• calculated on the basis of standards determined by municipalities;
• does not require accounting in relation to the activities of taxable UTII;
• must be used in parallel with one of the other tax regimes: for example, USN or OSNO.

The basis for calculating the single tax is "imputed income", in other words, the income attributed to the individual entrepreneur by the law of the municipality. Its amount is added as the product of a physical indicator (for example, the number of employees) and the standard return in monetary terms, adjusted for local characteristics.

As for interest rate- it is unchanged on UTII and is 15%.

Transfer of tax to the budget occurs quarterly. Tax reporting is provided with the same frequency.

Agricultural tax

And finally, those individual entrepreneurs that carry out the production and sale of agricultural products. The main condition for the transition to the ESHN is that the ratio of income from agricultural activities and other income of individual entrepreneurs should not be less than 70/30.

Calculation of a single agricultural. tax for individual entrepreneurs is made according to the formula:

(Total IP earnings - Total IP costs)* 6%

Payments occur twice a year: at the end of the semester, we pay advances, until 31.03. following the reporting period of the year - tax based on the results of 12 months.

What type of taxes should an entrepreneur use to pay less to the budget? How to calculate the tax, who can apply, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, USN, PSN and ESHN. Let's take a closer look what taxes does a sole proprietor pay?.

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered as the last option, since it carries the maximum tax burden. The regime involves the accrual and payment of two mandatory taxes: VAT (10% or 20%) and personal income tax (13%) on business income. As well as a sales tax (if any is established by local law) and a property tax on own real estate used in business (2% of the cadastral value of the object). If the cadastral valuation of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself, in 2019 this is the amount of 36,238 rubles. The money should go to the budget before the end of the year. You can pay in installments or in one lump sum. If the income of an individual entrepreneur for a year exceeds 300,000 rubles, then you must also pay additional payment- 1% of the excess amount. The deadline for paying this contribution is no later than July 1 of the following year for the previous one. Reports on fixed payments are not handed over. There are additional payments that are paid if there is a tax base: water tax, transport tax (use of own transport for commercial purposes), excises, customs duties (for imports) and environmental fees.

In addition, the entrepreneur must pay insurance premiums for his employees in Pension Fund(22%), MHIF (5.1%) and FSS (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, an individual entrepreneur transfers 13% of personal income tax from the wages of its employees to the budget.

When making cash payments, an individual entrepreneur is obliged to install cash registers, and for cashless payments -.

To reflect all the activities of a businessman, it is necessary to conduct. According to her, a final declaration is drawn up. For individual entrepreneurs on OSNO, payment of advance personal income tax payments quarterly throughout the year. To do this, you need to submit tax authority form 4-NDFL with a preliminary calculation of income. In 2019, once a year, 3-NDFL declarations are submitted for property and transport tax. Quarterly - VAT, settlements in the Pension Fund of the Russian Federation and the FSS, 6-personal income tax. And monthly - SZV-M to the Pension Fund.

Simplified system (USN)

The taxation of individual entrepreneurs in 2019 can be significantly reduced for the first time registered entrepreneurs who have chosen the simplified tax system in the social sphere, the field of production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the subjects of the Russian Federation by their laws.

Only entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the restrictions on the number of employees (up to 100 people), are not manufacturers of excisable goods, etc. can apply the simplified tax system, etc. You can switch to the simplified tax system only from the beginning of the calendar year or during months from the date of registration of the individual entrepreneur by submitting a notification to the Federal Tax Service.

If buyers pay in "cash", then the use of cash registers is mandatory. For cashless payments is required.

With a simplified system, one tax is paid, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose an object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and spelled out in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of the entrepreneur are reflected there.

Additionally, a trading fee may be charged (so far only in Moscow), a tax on the property of individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use natural resources, excises, duties).

It is provided, as with OSNO, maintenance, payment of fixed payments of IP “for oneself”, personal income tax and insurance premiums for employees. Annual reporting - declaration on the simplified tax system, 2-personal income tax, property taxes(if necessary), Once a quarter, settlements are submitted to the FIU and the FSS. Monthly - SZV-M in the FIU.

Single tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the income actually received. The object of taxation is the imputed income established by the local authorities. This takes into account the types of activities and geographical position places of business. Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

Each type of activity has its own physical indicator (number of employees, area of ​​the trading floor, number of cars, seats, etc.). Two coefficients are involved in the calculation of the tax - K1 and K2. The first one is installed once a year federal law(in 2019 K1 = 1.915), the second - by local legislation (different for different types of occupations). The tax rate is 15%. Payment calculation algorithm: basic yield * physical indicator * 3 months * K1 * K2 * 15%

You have to pay taxes and file returns once a quarter. The restriction on the application of the system is the excess of the number of employees (100 people). There is no need to keep special records, only physical indicators.

What else you need to know about UTII:

1. Very easy to account and report.
2. Beneficial financially.
3. You can start applying it at any time of the year by submitting an application to the IFTS in the first 5 days of the start of activities. An application is also submitted to terminate the application.
4. Payment of UTII does not exempt the individual entrepreneur from paying other taxes (if there is a tax base), fixed contributions "for himself" and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent System (PSN)

A patent is a document on the right to engage in a certain type of activity in the territory of the municipality that issued it. patent system only IP can be used. A patent is issued on the basis of an application to the tax authority at the place of its activity 10 days before its commencement.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential possible income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles. These are mainly household services, small retail trade and public catering.

The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:

• up to six months - in one amount before the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost before the expiration of the patent).

As for the simplified system, tax holidays can be provided to entrepreneurs on the SIT under the same conditions (see above). Like UTII, it is not necessary to use cash registers for cash payments for a patent. But it is necessary to keep a Book of Accounting for Income. Reporting for PSN is not provided. It is also necessary to pay fixed contributions to individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (ESKhN)

Especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products, the ESHN (single agricultural tax) has been developed. It is similar to USN. Calculation procedure: income minus expenses * 6%. In addition, from 2019 you have to pay VAT. The declaration is submitted at the end of the year, and the UAT is paid twice (for each six months).

How to choose a tax regime for an individual entrepreneur?

Priorities for each tax regime:

OSNO apply IP: Working with large suppliers, for whom it is economically profitable to reimburse VAT from the budget. With more than 100 employees. Not fulfilling the conditions for the transition to the simplified tax system.

STS (income) is usually chosen by service and trade providers, where the amount of expenses is less than 70% of the amount of income).

USN (income without expenses) beneficial for entrepreneurs with significant costs (more than 70%).

Due to its simplicity, UTII is more suitable for the service sector, retail and catering.

PSN are chosen by individual entrepreneurs who work independently or with a small number of employees, as well as those who do not work constantly. Every year you need to take a new patent.

ESHN can only be chosen by agricultural producers and fishing industries.

Clearly and to the point about all IP taxation regimes in this video:

So, taxation of IP in 2019 very varied. To choose the most suitable one, you need to calculate the possible options for all systems, take into account all the restrictions and possibilities for reducing taxes. We have considered. You can read about other changes awaiting IP in 2019 in ours. Thank you for your attention! Ask your questions in the comments and subscribe to the announcements of new articles:

To calculate payments for UTII tax you can use the free online calculator directly on this site.

Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).

What is UTII

The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.

A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation one - one. On imputation are not subject to payment:

• personal income tax (for individual entrepreneurs).
• Income tax (for organizations).
• VAT (excluding exports).
• Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).

Read about how to fill out a UTII declaration for the 1st quarter of 2020.

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

• The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
• The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions public organizations disabled people.

note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified product groups . In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.

Who cannot apply UTII

• Organizations and individual entrepreneurs with more than 100 employees.
• Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
• Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
• Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
• Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
• Educational, health and social welfare institutions providing catering services.
• Organizations belonging to the category of the largest taxpayers.

Criteria for classifying an organization as the largest taxpayers established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06 / [email protected] There are 2 categories of the largest taxpayers: regional and federal levels.

Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles

The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.

If licensed, the largest taxpayers include credit organizations, Insurance companies(carrying out insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization applying special taxation regimes cannot be classified as the largest taxpayer.

Types of activities falling under UTII

Classifier of activities for which the use of UTII is provided

In each municipality, local authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in normative act local authorities.

Note: in a number of regions, for example, in Moscow, UTII is not installed.

Switching to UTII in 2020

To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.

The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:

• Delivery or peddling retail trade.
• Placement of advertising on vehicles.
• Provision of road transport services for the transportation of passengers and goods

an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.

During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.

Conditions for the transition to the transition to UTII in 2020

• The number of employees is less than 100 people.
• The share of participation of other organizations is not more than 25%.
• An organization or an individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
• UTII was introduced in the territory where it is planned to conduct activities.

Calculation of UTII tax in 2020

A single tax on imputed income in one month is calculated using the following formula:

UTII = Base Yield x Physical indicator x K1 x K2 x 15%

Base Yield is established by the state per unit of physical indicator and depends on the type of entrepreneurial activity.

Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by types of UTII activities

K1 is the deflator coefficient. Its value, for each calendar year, is set by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).

Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.

K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the “Peculiarities of regional legislation” section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values ​​is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for an incomplete month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

• Individual entrepreneurs no employees can reduce 100% UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).

  note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

  You can also accept to reduce insurance premiums paid for one tax period in another. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).

• Individuals and organizations with employees can be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

  Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

  The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.

• In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If the individual entrepreneur provides catering services and conducts retail trade with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. In order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.

  Benefit amount - 18 000 rub. for each cash register.

  note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.

An example of calculating the UTII tax with a reduction in insurance premiums

Initial data

Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).

Base Yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Balashikha is 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by paid insurance premiums for the employee and fixed contributions for yourself, but not more than 50% .

Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).

An example of calculating UTII IP without employees

Initial data

In 2020 Ivanov A.A. provided veterinary services in Smolensk.

Base Yield for this type of activity is 7 500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Smolensk is 1 .

Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38

The resulting tax amount can be reduced by the paid insurance premiums for yourself in full.

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).

An example of calculating UTII IP without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2020 Sergeev A.A. provided services for the repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow Region.

Base Yield for this type of activity is 12 000 rub.

The physical indicator is number of employees (including sole proprietors).

Coefficient K1 in 2020 is 2,009 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).

Calculation of tax for the 1st quarter of 2020

12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6

The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.

Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).

UTII tax payment deadlines in 2020

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2020

Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore shift to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which employees strongly recommend tax service, illegal. Especially if they contain sections such as "Income", "Expenses", etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadline for submitting the UTII declaration in 2020

Note: if the deadlines for submitting the UTII declaration fall on a weekend or holidays, they are also carried over to the next business day.

Accounting and reporting

Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to the tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

• Balance sheet (form 1).
• Report on financial results(form 2).
• Statement of changes in equity (Form 3).
• Traffic report Money(form 4).
• Report on the intended use of funds (form 6).
• Explanations in tabular and textual form.

Learn more about accounting

Cash discipline

Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions), must comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.

Learn more about cash discipline.

note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.

Additional reporting

Combination of UTII with other tax regimes

Read about the rules for combining UTII and USN in.

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary apart for each system of taxation to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.

There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often this is due to the number of hired persons, that is, according to the results tax period(quarter) the average number of employees exceeded 100 people.

If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.

Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions on the use of UTII

What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?

The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.

Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?

There is no income limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), the individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.

Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?

In accordance with subparagraph 5 of paragraph 2 of article 346.26 tax code Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to entrepreneurial activities in the field of providing motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available on the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended to provide paid services for the transportation of passengers and cargo that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.

Article 346.27 of the Tax Code of the Russian Federation determines that vehicles include vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.

Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.

Based on paragraph 1 of Article 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the person (recipient) authorized to receive the goods, and the sender undertakes to pay the established fee for the carriage of goods.

Thus, in relation to entrepreneurial activity in the field of the provision of motor transport services under contracts for the carriage of goods concluded with legal entities, the system of taxation in the form of a single tax on imputed income for certain types of activities can be applied.