Last week we decided to find out about the attitude of our readers to the new tax regime. Serious discussions have formed in the comments on posts in our social networks: opinions are different, but the majority sees pluses in the law. We have collected the most important questions and interesting comments.

So what is this tax?

The state essentially offers people who work for themselves or are partially employed: photographers, freelancers, plumbers, computer repairmen, bakers who rent apartments and others - to get out of the shadows and pay not the standard 13% personal income tax, but deduct 4% from income from work with individuals and 6% - with companies and individual entrepreneurs. That is the tax burden will decrease more than twice - it's nice.

Igor, if you work not for the company, but for yourself, then new tax pay from your monthly income. You will not have to make any additional social contributions and other deductions.

Why is the tax experimental?

The professional income tax is called an experiment because it has not been practiced anywhere in the world before. No one is forced to switch to it, but only offered the opportunity to reduce interest rate for their work and legally do their own thing.

On November 15, the bill was approved by the State Duma, on November 23 it was supported by the Federation Council, and on November 27 the document was signed by the President. From 2019, the self-employed will be able to switch to a new tax regime. True, so far only in four regions: Moscow, Moscow, Kaluga regions and the Republic of Tatarstan.

Who are the self-employed?

This is the one who rents residential real estate and earns money by his own labor without hired employees. The main thing is that the annual income from this activity does not exceed 2.4 million rubles. Otherwise, the new mode cannot be used.

There are some more restrictions. People who extract minerals and resell things cannot be considered self-employed (that is, ordering a hundred spinners on AliExpress and selling them, deducting 4% from income, will not work). State and municipal employees also cannot become self-employed (they can only use this regime to rent an apartment), lawyers, appraisers, notaries and people selling goods that must be labeled (for example, medicines).

Individual entrepreneurs working with a simplified taxation system really pay 6% of their income. But, besides this, they need to file a tax return once a year and pay mandatory contributions V Pension Fund.

With the new experimental regime, bureaucracy can be forgotten. You will need to register in the application of your bank (for example, in the Sberbank Online mobile application) or in the My Tax application. At the end of the month, the tax office will calculate and send the amount for deduction from income. Then it can be paid in the application itself.

Photographer Anastasia told Svoiy delo that even now she doesn’t bother with documents: the bank’s online accounting department submits all reports for her. “There is even a piggy bank: a certain percentage automatically leaves each income, which then “flies away” to the tax and pension fund,” says Anastasia. But, she agrees, these are additional expenses: 3.5 thousand rubles a year for online accounting, and as an individual entrepreneur she gives about 30 thousand rubles a year to the Pension Fund.

Hairdresser Ksenia is interested in how the deducted 4-6% will affect her pension. We answer: the new tax regime excludes insurance premiums. That is, without them, the pension will be minimal: if you wish, you will need to deduct the amount to the FIU separately.

Is it possible to switch to a new regime with IP?

Certainly. There are two options: remain an individual entrepreneur and apply to the tax office to work with the professional income tax system, or deregister and become self-employed instead of an individual entrepreneur.

Work as a sole proprietor simplified system taxation or with a patent, combining with the regime for the self-employed, is impossible. You need to choose one thing.

Now they promise 4-6%. And then raise?

This question worries many of our readers.

“I'm glad that they give me the opportunity to get out of the shadows without burdening me with paperwork. I hope that the self-employed will not be fooled later. After all, there is a possibility that the rate will rise. I would like it to be within reasonable limits, ”freelancer Tatyana writes to us.

The likelihood that the rate will rise, and the truth is. But, if you switch to a new tax regime as soon as it appears, within 10 years the rate for you will be 4-6%. You can be sure of this: in the bill for the third reading, this wording was specifically clarified. If suddenly in 2021 the rate is increased from 4-6 to 5-7%, then this will not affect people who switched to the new regime in 2019.

Is it possible to combine self-employment with the main job?

You can work as a PR specialist in a high-tech company, and knit blankets in your free time. Or be an official and rent out an apartment. Only at your main job you need to pay 13% personal income tax, and knitting and selling blankets can be registered as self-employment.

Do tax restrictions prevent the self-employed from growing up and starting a business?

“On the one hand, the desire of the authorities to receive taxes from this part of the population is understandable. On the other hand, won’t these taxes kill the desire of this business to grow and develop into a full-fledged “small” business, which is undoubtedly already more economically profitable?” - Konstantin, who is engaged in the manufacture of plastic models and 3D printing, wrote to his business.

The whole point is that this tax is aimed specifically at the self-employed, who are not going to turn into something more. Here both the limit of 2.4 million rubles, and the restriction on employees interfere. If an entrepreneur decides to create his own company with hired employees and receive more income, then he will have to pay more than 4%.

Will legal self-employed have to raise prices for services?

“It seems like everything will become legal: you won’t have to be afraid of closing accounts, tax. But unpleasant. These taxes will have to be included in the cost of services. I don’t think that buyers will like the price increase, ”decorator Valentina wrote to Svoye delo.

This is wrong. The tax rate is only 4%. Take for example a person who does a manicure. His services conditionally cost a thousand rubles. The tax at this price will be forty rubles. Probably, the client will not notice the difference if you decide to include these forty rubles in the cost of the service.

Why should I pay taxes at all?

“This is already too much. Is there not enough money in the treasury? Let's take off the last panties from the people.

“Why should I pay tax if the state does not help me in any way, does not guarantee anything?”

“The state does not help self-employed citizens in any way.”

Built-in online receipt generation, legal advice, and an educational platform with advice on major business areas, making the work of a freelancer simple and convenient.

From January 1, 2019, a new tax regime will appear in Russia - a tax on professional income. As planned, it should help people legalize income from small businesses and part-time jobs. And for those who are already registered and pay taxes, it will simplify life and help save money.

We will tell you how it will be, what is incomprehensible with him, what are the benefits and dangers.

Ekaterina Miroshkina

economist

We have already read what other respected publications write ™. Even financial consultants and lawyers told a lot of nonsense about this tax, and in some places they lied about trifles. To understand how the new tax regime will work, you need to read documents, not social networks. But we did everything for you, dear reader.

This analysis comes out in three parts: in this part we will answer general issues, in the second , in the third

Tax for the self-employed: what is it?

1. The professional income tax applies only to those who do everything themselves, without an employer. It does not apply to those who work on employment contract and has no other income than wages.
2. From 2019, the new tax will not work throughout Russia, but only in four regions: Moscow and the region, the Kaluga region, and Tatarstan.
3. You can not have employees and engage in certain activities.
4. Insurance premiums may not be paid. But then you can only count on a social pension and five years later.
5. Tax rates for the self-employed: 4% - if you accept money from individuals, 6% - if from legal entities and individual entrepreneurs.
6. The maximum income per year is 2.4 million rubles.
7. In this mode, you can work as an individual entrepreneur or an individual.
8. SPs can opt out of other systems and switch to a new mode at any time. And they can go back.
9. There are no tax declarations in this mode, cash desks are not needed, taxes are calculated automatically.
10. If you do not take special special cases, this is the lowest income tax in Russia. It's cheaper than not paying taxes at all.

What is this tax

According to the documents, this is a “tax on professional income”, in the people it is a “tax for the self-employed”. This is a new entity, unlike any of the existing or previously applied tax regimes.

Don't confuse it with preferential treatment for tutors, nannies and cleaners who were allowed to pay no taxes at all. This is quite different: they extended their tax holidays for another year and were allowed to pay nothing at all. They are also called self-employed,

The new tax will come into effect in 2019. And it will be possible to pay it only from the income that will come next year. In 2018, this tax regime cannot be applied anywhere.

What is the essence of the tax on professional income

It's easiest to explain with an example. Imagine that there is a plumber Gregory.

Plumber Gregory works as an individual: he repairs taps for people, installs bathtubs and even lays tiles. For his work, he receives money from card to card. Before each transfer, he asks clients not to write anything in the purpose of payment, so that “these same ones” would not suspect him. Gregory is right to worry: he must pay 13% of his income and file a declaration. And if he is constantly engaged in repairs and this is almost his main income, then it would be better for him to become an individual entrepreneur.

Suppose Grigory earns 360 thousand rubles a year, for which he is obliged to report and pay 46,800 R of personal income tax. He doesn't pay them, of course. He's fixing the faucet.

The Federal Tax Service enters the room and says: “Grigory, flesh-nologs” (he says so). Grigory sends disapproving vibes to the Federal Tax Service and pays nothing, because it's all complicated and it's a pity to give 46,800. And even more so, there is no desire to register as an individual entrepreneur - with cash desks, reports and fines. Then the Federal Tax Service says: “Okay, let me make you a super-simple system so that you don’t strain at all, the main thing is to pay at least a little.”

Grigory looks at the FTS. The FTS looks at Gregory. You can hear the faucet dripping.

"Okay," says Gregory.

The Federal Tax Service has come up with a new tax for Grigory - on professional income. It is designed to bring out of the shadows those who work for themselves and do not pay taxes, because it is expensive and hard. At the same time, those who have legalized as individual entrepreneurs, but for whom the current burden is heavy and who would like to reduce it, can switch to this taxation system.

If you switch to this tax, an individual will not have to pay personal income tax, and an individual entrepreneur will not have to pay all taxes on income that he now pays. That is, a conditional designer, photographer, manicurist or plumber will be able to formalize the so-called self-employment and pay one small tax.

And this tax cancels insurance premiums. It does not replace, but it cancels, but we will touch on this later.

The new tax does not cancel all other taxes that are now in Russia for other cases. It appears in parallel. It will be possible to switch to it, if it is profitable for you and you meet the conditions, or not to switch.

Who is considered self-employed for this tax

The tax on professional income will be able to pay:

1. Individuals without IP status who provide services or sell something made by themselves. You cannot resell finished goods.
2. Individual entrepreneurs who are engaged in business and previously worked in other modes. They will remain individual entrepreneurs, but not on the simplified tax system or UTII, but on the new regime.

Here are some other important conditions:

1. they do not have employees with employment contracts;
2. they operate in the region where the experiment is being conducted: Moscow and the region, Kaluga region, Tatarstan;
3. they submitted an application for registration as taxpayers of the new tax - to the inspectorate of the region where they work.

The new mode can be used for writing texts, creating websites, transporting goods, renovating apartments, haircuts at home, baking cakes to order, walking animals for money, and anything else, if all conditions are met. This mode is also suitable for those who rent apartments. If you switch to a new mode, you can pay less.

Who will not be able to switch to this mode

Individuals and individual entrepreneurs who are engaged in something from this list will not be able to pay tax on professional income:

1. Sale of excisable goods and those that must be labeled.
2. Resale of goods and property rights.
3. Extraction and sale of minerals.
4. Contracts of commission, commission or agency.
5. Couriers and drivers who, upon delivery, accept money from buyers and then transfer it to sellers. They can use the mode only if the seller uses the cash register and punches the check to the buyer.

Subtleties of the tax for the self-employed

We tell you what to do in different situations when you can’t use it and how to insure against mistakes

Which regions are experimenting with a tax for the self-employed

So far, individual entrepreneurs and individuals throughout the country will not be able to apply this tax regime. In 2019, it will work only in four regions: Moscow, Moscow and Kaluga regions, and the Republic of Tatarstan. To apply the mode, you need to work and register in one of these regions.

Tax rates for the self-employed

Professional income tax can be paid at the following rates:

4% - if you accept money from individuals;

6% - if payment comes from individual entrepreneurs and companies.

The same person can accept money from both people and firms. Just tax on each income will be charged at different rates.

What income to pay tax

Professional income tax must be paid on all income that comes within the framework of professional activity. Not from all receipts on the card, not from all transfers, but only from the proceeds from the client. This law does not introduce any automatic tracking of your transfers, any write-offs or commissions.

Payment for a manicure, logo or apartment rental is subject to this tax.

What income will not fall under the special regime

Here is a list of income that can be received on the same card, but you cannot pay 4% from them:

1. Salary according to the employment contract.
2. If the current employer pays under a civil law contract.
3. Money under a service or contract agreement from a former employer, if two years have not passed since the dismissal. That is, you can’t immediately transfer from work for hire to self-employment, you will need to not work with this employer for two years.
4. Sale of personal property: an old iPhone, a sofa or a wedding dress.
5. Money from the sale of real estate or cars.
6. Income in kind - for example, when calculating by barter.
7. Income of nannies, tutors, nurses and cleaners, if they are registered and use tax holidays.
8. Transfer of property rights to real estate and assignment of claims. For example, the sale of an apartment in a new building.
9. Sale of shares in the authorized capital.
10. Income under a simple partnership or trust management agreement.
11. Money for the work of arbitration managers, appraisers, notaries, lawyers and mediators.

In such cases, you need to pay other taxes or work in other modes. Professional income tax will not work. Even if you register, the tax office will detect a discrepancy and cancel the registration.

income limit

Professional income tax can only be paid to those whose income does not exceed 2.4 million rubles a year. This is about 200 thousand rubles a month, but the amount of income per month does not matter - there are separate restrictions on monthly income No. You can get 20 thousand in January, nothing in February, and 400 thousand in March.

As long as the income from the beginning of the year has not exceeded 2.4 million rubles, the new regime can be applied.

But if in some month the income from the beginning of the year turned out to be more than 2.4 million rubles, for example, 2.5 million, then that's it - the regime can no longer be applied. The IRS will track it.

What to do when income exceeds the limit

Individuals. All income above the limit will have to be taxed under other regimes. For an individual without an individual entrepreneur, this is personal income tax at a rate of 13%.

IP. If an excess occurs, IP will have to switch to any special regime or apply common system. The transition to a special regime for individual entrepreneurs will not happen automatically, you need to submit an application to the tax office. There are 20 calendar days for this. Next year, it will be possible to switch back to a special regime for the self-employed. But you need to apply again.

How to calculate and pay tax

The tax period is a month. Income from individuals and legal entities is accounted for separately. All this is reflected in the mobile application.

At the end of the month, the tax office itself will calculate everything and send the amount for payment. By the 12th day of the next month, a notification will be sent with the amount, and by the 25th day it must be paid. The notification from the tax office will contain all the amounts and details, you will not have to fill in anything yourself.

You can make the bank write off the tax automatically. The same opportunity will be for different accounting systems who can exchange data with the tax. There will be no commissions for such automatic payments - they are expressly prohibited by law.

In general, everything is thought up in such a way that they will count and pay for you. It will only be necessary to set the settings in the application.

If you do not pay, then within 10 days they will send a request in a mobile application. And then the tax authorities have a standard collection scheme, it works for all taxes - nothing new for the self-employed.

How to file a declaration

There are no declarations in this mode. You don't need to submit anything at all.

Do I need an online checkout

Cashier is not needed in this mode. Neither individuals nor individual entrepreneurs who pay tax on professional income are required to buy, rent and register an online cash desk. But checks will have to be generated: they can be issued electronically or printed on a printer. All this will be provided in the My Tax application.

Insurance premiums may not be paid

One of the most important conditions of this regime is the abolition of compulsory insurance premiums. Both individuals and entrepreneurs may not pay fixed contributions to health and pension insurance. In 2019, for an individual entrepreneur on any system, this is at least 36,238 rubles. If you switch to a new special regime, from the date of registration on it, contributions are canceled.

Everything suits me. How to switch to this mode?

To use the new mode and pay 4% of income, you need to register. You can’t just take it and stop paying insurance premiums or apply the simplified tax system.

Via App. All this is filled in and uploaded in the My Tax mobile application.

Documents required for registration:

1. Statement.
2. Passport data.
3. Photo.

If something seems suspicious to the tax inspectorate in registering through the application - well, you never know who gets into the hands of a phone - on the same day a refusal will come with an explanation of the reasons. And then you need to act according to the situation. Might be worth applying through Personal Area- there is an electronic signature and authorization.

Through a personal account. You can apply through the personal account of the taxpayer. Then they just fill in the data, and the photo is not needed.

In the bank. The law contains a clause on the possibility of registration through a bank - using an enhanced electronic signature. A photograph is also not needed with this option.

If everything is in order, the tax office will send confirmation that now you can pay 4% or 6% of your income - that is, you apply the special “Professional Income Tax” regime. The word "self-employed" will not be there.

Important! If you are an individual entrepreneur, then after registering as self-employed, file a notice that you are leaving the old tax system. This must be done within a month after registration. If this is not done, your registration will be canceled and you will not be self-employed. You will have to register again.

Can you switch to this mode?

Applying this regime is not an obligation, but a right. If you don't want it, don't use it.

Where will this money go?

This money will go to the budgets of the regions. That is, to those regions where taxpayers are located or work. IN federal budget nothing goes.

Part of the money will go to the health insurance fund. This is necessary so that taxpayers can be treated for free in hospitals and clinics - that is, you pay approximately 40% of this tax on your own health insurance.

And what about the pension?

Nothing goes to the pension fund from this tax. That is, there will be no experience and accruals, like an individual entrepreneur on a simplified system or a patent. Even if you pay this tax for 20 years, the pension can only be social and another five years later than the rest.

You can form a pension yourself: you work legally, pay symbolic money from your income to the budget, you have the right to free medicine, do not submit any reports, do not buy a cash desk and do not require a penny of pension contributions from you. You are, as it were, responsible for it yourself: what you accumulate, you will live on in old age.

The amount of voluntary contributions for pension insurance in 2019 will be 35,193 rubles 60 kopecks. Individual entrepreneurs pay less - 26,354 rubles. Then they will affect the length of service and the state pension. And you can put that money wherever you want.

Who can benefit from this tax regime?

This is useful for private masters - those who earn an average of up to 200 thousand per month. For those who have a turnover of more than 2.4 million rubles a year and have employees, the new tax will not work.

It should be easy, but how it will be in practice is unknown. An app for paying taxes can be such a hello from hell that going to the tax office feels like a walk along the seashore.

It will be useful for independent and responsible people. And the infantile and irresponsible will first stop paying pension contributions, and then in 30 years they will curse the authorities for the low standard of living in the streets.

If everything goes as they say, then this is a very low tax. Very low. And very simple.

The tax for self-employed citizens has been discussed in the State Duma since the end of 2017. For a long time, officials could not decide on the size and the system of taxation itself.

At first, it was proposed to introduce with an advance payment for a work permit, then there was an idea to approve tax rates in the amount of 3 to 6%.

Ultimately, by the end of 2018, the FTS decided that it would test this new tax regime in four regions of the country: Tatarstan, Moscow, Moscow and Kaluga regions.

Conditions for the transition to a new taxation system

Self-employed persons include people who work for remuneration without an employer and provide services to the population only on their own, without the participation of employees.

The state has clearly distinguished between the self-employed and freelancers, who cannot do without registering an individual entrepreneur. In 2018, only 3 categories of workers were classified as self-employed:

• nurses and nannies;
• tutors;
• housekeepers and cleaners.

For other specializations, it was implied that an individual entrepreneur was required to carry out professional activities, or the payment of personal income tax at a rate of 13%.

Now the new tax on professional labor does not contain restrictions on specialties. In Russia, they can switch to this taxation system as if they do not use the labor of hired personnel. You can earn money by selling goods, works and services, with the exception of the following types income:

• from sale real estate and transport;
• under civil law contracts, if the customer is a former employer of the contractor and the term of termination of the employment relationship does not exceed 2 years;
• in kind.

There are also restrictions on when a person cannot apply the tax on professional labor:

• If the income exceeds 2.4 million rubles in the reporting year.
• It is unacceptable to combine two tax regimes: a person cannot be both self-employed and an individual entrepreneur.

A person carrying out activities in the interests of another person on the basis of an agency or commission agreement also does not have the right to use this system.

When will the self-employed tax be introduced?

New tax for the self-employed from January 1, 2019 for certain regions. Testing of the taxation system will last until 2028, after which it will work throughout the country.

The tax rate will be calculated for each transaction separately and, accordingly, a self-employed citizen will also have to pay taxes in different ways. This will depend on who the end user of the service is:

• for income from transactions with physical. persons rate - 4%;
• for income from transactions with legal entities ― 6%.

Tax rates already include all social security contributions. A self-employed entrepreneur will only need to pay contributions to health insurance and the Pension Fund. Moreover, the size of pension contributions for the self-employed is not fixed, as for other categories of taxpayers. They will be able to independently form their pension and within what they want.

Previously, officials offered rates of 3% for settlements with individuals and 6% for settlements with organizations, but Social Security contributions were not taken into account.

Benefits and deductions for the new tax

Citizens who apply taxation on professional labor can use the deduction to calculate the tax base:

• for earnings on transactions with individuals, the deduction is 1%;
• for earnings on transactions with legal entities, the amount of the deduction is 2%.

The maximum deduction amount is 10,000 rubles. If a person was deregistered as a taxpayer, but after some time was registered again, then the balance of the unused deduction can be used. The deduction has no time limit.

The easiest way to pay taxes

The new tax regime provides for a rather complicated mechanism for the self-employed population, when each transaction must be accounted for separately. After all, they have different tax rates depending on who the service was supplied to.

Under the leadership of the Ministry of Finance of the Russian Federation, a special mobile app, which itself distributes income and calculates tax. Self-employed citizens will be responsible for the correct input of the initial data into the program.

Based on the TIN of the counterparty, the application will knock out a check with the appropriate tax rate, and the transaction data will immediately go to the tax office. Thanks to this application, accounting for services will be transparent and understandable. And accounting and reporting, as such, are not mandatory for the self-employed.

What happens if the self-employed does not pay to the treasury

2018 was a transition period for the self-employed, during which no fees were collected in favor of the state. According to the plan of the reform, the population had only to register with the IFTS in order to reveal their status. However, voluntary legalization did not produce the expected results.

The State Duma is discussing radical measures to influence the population.

It is proposed to introduce penalties in the amount of all earnings for self-employed persons who do not register and do not pay taxes.

But such taxation is contrary to the norms of the Constitution of the Russian Federation. The rights of the self-employed are infringed upon in comparison with other categories of taxpayers, who are subject to penalties for hidden income and tax evasion in much smaller amounts:

• for the first time and unintentional act - 20% of income;
• for the second and premeditated act - 40% of the income.

While there is no reliable information how this system will work. After all, the state does not have a mechanism for identifying those who have not registered. Thus, it will not be possible to track the income of evaders in full either.

With the approach of 2019, the topic of taxation of self-employed citizens has become quite popular. It's connected with by law, in accordance with which, since 2019, an experiment has been conducted in four regions of the Russian Federation, within the framework of which a special taxation regime has been established for self-employed citizens.

The adoption of the mentioned law gave rise to a number of questions on taxes for the self-employed. And this is due to the fact that the activity and taxation of the self-employed is regulated Russian legislation for several years now. What will happen to ordinary self-employed citizens who are not involved in the experiment? What taxes on the self-employed will they pay? Will there be tax and social security benefits for them? What is the peculiarity of the taxation of the self-employed from 2019 as part of the experiment? We tried to answer these and other questions in the article.

Two categories of self-employed citizens

Until 2019, self-employed citizens included persons who provide services to others for remuneration individuals for personal, household and other similar needs.

By general rule these citizens must pay personal income tax (as a tax on the self-employed) and insurance premiums.

In 2016, a subcategory of those who are exempted from payment of personal income tax and insurance premiums tax periods 2017 and 2018. This subcategory included only those self-employed citizens who simultaneously met three conditions:

• they were engaged in the provision of very specific types of services;
• they provided services personally, without employing hired workers to provide services.

In fact, in 2017-2018, two subcategories of self-employed citizens existed in parallel, differing in their taxation. One category included those who paid taxes (personal income tax) and insurance premiums. To the other, those who were exempted from taxation and payment of insurance premiums.

At the end of 2018, the law “On conducting an experiment to establish a special tax regime“Tax on professional income”…”, according to which, from January 1, 2019 to December 31, 2028, an experiment will be conducted in four constituent entities of the Russian Federation (in Moscow, Moscow, Kaluga regions and Tatarstan), in accordance with which, from 2019, for self-employed citizens are introduced a special taxation regime. The experiment means the emergence from 2019 of a new category of self-employed citizens, for whom the mentioned law establishes the rules for their activities and taxation.

The adoption of the mentioned law means that since 2019 there are two categories of self-employed citizens in Russia:

• citizens of four constituent entities of the Russian Federation who will participate in the experiment;
• the rest are self-employed.

We will consider in more detail the features of the activities and taxation of self-employed citizens of both categories in 2019 below.

Features of taxation of ordinary self-employed citizens in 2019

Ordinary self-employed citizens include those citizens who do not participate in the experiment conducted in four constituent entities of the Russian Federation.

It is already known that for 2019 the tax exemption for self-employed citizens will be extended, according to which they will not pay personal income tax.

It is important to note that this self-employed tax benefit will be available only if the self-employed meet three conditions at the same time:

• they voluntarily registered with tax authority;
• they are engaged in the provision of the types of services provided for by law;
• they provide services personally, without involving hired workers for this.

Failure to meet at least one of the above conditions will mean that the self-employed citizen will be deprived of the tax benefit in 2019. He will be required to pay personal income tax and insurance premiums in the course of his activities.

Let us comment on the conditions listed above.

Registration with the tax authority is voluntary. This means that the tax office cannot oblige a self-employed citizen to register in such a way. But at the same time, for those self-employed who are registered, there will be tax benefits (and in 2019), and for those who are not registered, there will be no benefits, they will pay personal income tax.

Exemption from personal income tax self-employed will be possible in 2019 only for the following activities:

• care for citizens (children, sick people, people over 80 years old, people in need of constant outside care);
• tutoring;
• house cleaning, housekeeping.

Therefore, if a self-employed citizen is engaged in other activities, then tax benefits do not apply to him.

The third condition is lack of self-employed employees. Benefits will be in the absence of such. If a self-employed person hired employees when providing services, then he must pay personal income tax.

We see that those self-employed citizens who will not participate in the experiment launched in 2019 will be conditionally divided into two subcategories:

• those self-employed persons whose taxation in 2019 will be preferential, as they comply with the conditions established for the preferential regime;
• and those who do not fulfill the established conditions, and therefore will have to independently calculate and pay personal income tax on the income received, as well as transfer insurance premiums.

Separately, we note that foreign citizens related to the self-employed, tax benefits in 2019 do not apply.

And one moment. At the end of 2018, there is still no clarity regarding non-payment by self-employed citizens falling under tax incentives, insurance premiums in 2019.

Taxation and activities of the self-employed under the new law in 2019

As we noted above, from January 1, 2019 to December 31, 2028, in four regions of Russia, namely, in Moscow, the Moscow Region, the Kaluga Region and Tatarstan, an experiment is underway, in accordance with which taxation rules have been established for self-employed citizens since 2019 and activities. The highlight of the experiment is the establishment of a new special tax regime for the self-employed - a tax on professional income.

The essence of the new special regime is that the self-employed person pays only tax on professional income, contributing to the budget:

• 4% from income from the sale of goods and services to individuals;
• 6% from sales income to individual entrepreneurs and legal entities.

For the duration of the experiment, these tax rates for the self-employed will not change.

At the same time, after switching to a special regime (to pay tax on professional income), a self-employed person will not pay:

• personal income tax on income taxed on professional income;
• VAT (except "import");
• insurance premiums (but he will be able to transfer them voluntarily).

Transfer of tax on the self-employed (tax on professional income) is made every month no later than the 25th day at the place of business. To transfer the tax, a special mobile application "My tax" is used. Through this application, not only the tax is paid, but also a notification is sent from the tax office with the amount of tax and details for payment.

It should be noted that within the framework of the experimental special regime, a self-employed citizen will not have to use an online cash desk and submit any declarations.

From 2019, only citizens who operate in the region where the experiment is taking place can participate in the experiment on taxing self-employed citizens. Note, however, that citizens are not required to register as individual entrepreneurs(provided that this is not required by the rules for conducting a certain type of entrepreneurial activity).

The self-employed applying the special tax regime should not have employees. I mean hired workers. It is possible to attract citizens under civil law contracts.

Participation in the experiment does not prohibit a self-employed citizen from simultaneously working for an employer under an employment contract.

For the period of the experiment, the aforementioned law also established a list of self-employed incomes to which the special tax regime does not apply from 2019. True, this applies to cases where a self-employed person conducts such activities regularly. These incomes include:

• income from the sale of real estate and transport;
• income from the transfer of property rights to real estate (except for renting or renting housing);
• income from the sale of shares in the authorized capital, shares in mutual funds cooperatives and mutual funds, valuable papers and derivative financial instruments;
• proceeds from the performance of services and works under civil law contracts in which the customer is the current or former employer self-employed.

A citizen participating in the experiment will not be able to pay tax on the self-employed under the special regime in cases where he:

• received more than 2.4 million rubles in income for the calendar year (this value can be changed during the experiment);
• sells excisable and marked goods;
• resell goods and property rights;
• extracts or sells minerals;
• conducts intermediary activities;
• delivers goods with acceptance of payments in favor of other persons;
• applies other tax regimes;
• conducts business activities subject to personal income tax.

How can a self-employed citizen switch to a special regime (for taxation of professional income from 2019)? To do this, you need to register. The application is submitted through the My Tax mobile application developed by the Federal tax service RF.

The peculiarity of working in a special mode is that a self-employed citizen makes all payments with clients through the My Tax application. The program of this application generates checks and sends all information about all payments to tax office. The self-employed citizen passes the check to the buyer.

Will the self-employed be liable for violations? Yes, there are fines for violating the procedure or deadlines for submitting information about settlements to the tax office. The amount of the fine is 20 percent of the settlement amount. In case of repeated violation within six months, the amount of the fine will be the amount of the calculation.

A self-employed citizen can stop using the special regime upon application at any time.

The tax inspectorate itself can deregister a citizen even without his application if it finds that he no longer meets the requirements established for the application of the special regime, for example, if his income from the beginning of the calendar year exceeds the established limit of 2.4 million rubles. In this case, the notification to the self-employed about deregistration is received through the My Tax application.

A citizen can re-register and use the taxation regime for self-employed citizens, established in 2019, after paying off tax debts and debts on penalties and fines.

The self-employed will not need to register as entrepreneurs, install an online cash register, and they will pay taxes at a rate of only 3%. The tax regime for the self-employed may come into force in 2019, the Ministry of Finance suggests

The Ministry of Finance has prepared proposals for the creation of a special tax regime for the self-employed, Deputy Finance Minister Ilya Trunin told reporters about this on Thursday, May 3. The Ministry of Justice continues to discuss the question of who is considered self-employed, but the Ministry of Finance and the Federal Tax Service have developed proposals for taxing the self-employed, even if they are not defined in the legislation.

What does the Ministry of Finance offer?

The Ministry of Finance proposes to consider self-employed people who do not have employees and receive income from any entrepreneurial activity - the provision of services or the sale of goods, both to individuals and legal entities. At the same time, the self-employed will not need to register as an individual entrepreneur, emphasize the Ministry of Finance. “We are proposing a new special tax regime. It will be called, for example, a tax on professional income ... We propose to pay this tax using modern technologies, which will be such an ersatz-KKT (cash register equipment. - RBC), that is, a mobile application that everyone can download to their tablet or smartphone, undergo biometric identification, by analogy with how such identification is now carried out, for example, when registering for car sharing services, ”explained Trunin. In the pilot mode, the new tax regime can start working in 2019, the ministry suggests.

The application will replace online cash desks, emphasize the Ministry of Finance. From 2019, the majority of individual entrepreneurs should switch to the use of such cash desks, with the exception of a number of categories. In the application, the self-employed will have to display their income, ideally every transaction, Trunin explained.

The obvious problem of the new tax regime is its administration, says an expert from SKB. Contour" Natalia Gorbova. “There is no legal mechanism, and by default any citizen can be considered self-employed. It will be easy to register as a self-employed person, but how to stop this registration, prove that the income was one-time…” she reflects. The Finance Ministry's proposals would make it possible to be considered "law-abiding," she says, but still underpay taxes.

A “professional income tax” will be paid on each transaction, and no other taxes will be imposed on income. “We propose that the rate of such a tax be around 3% if services are provided to individuals. If legal - then 6%, so as not to compete with the simplified taxation system, ”said the deputy head of the Ministry of Finance.

The maximum amount of income that falls under the new special tax regime is still being discussed, Trunin says. “The upper bar is still being discussed, we offer about 10 million rubles. in year. This is with a large margin, but the Federal Tax Service and I do not see significant risks in this, ”he explained.

The Ministry of Finance did not work out the question of how the self-employed will pay contributions to pension, social and medical insurance, Trunin admits. The position of the department is that fixed payments should not be tied to the status of self-employed, he explained. RBC sent a request to the Ministry of Labor.

Tax holidays for the self-employed did not work, the Ministry of Finance admits. Therefore, in order to become a payer of the new tax, there will be no restrictions on the types of activities. “We propose to establish a list of activities that do not fall under the work of the self-employed: trade in labeled goods, real estate – and everything else falls,” Trunin emphasized. “The only restriction that we consider: if a person is registered as an individual entrepreneur. Then he cannot combine this mode with other special modes. That is, it will be necessary to choose, ”the official pointed out.

Neutral effect for the budget

The goal of the new tax regime is to increase the transparency of the labor market and involve hundreds of thousands of self-employed people in the process of paying taxes. “The tax rate is low. We do not see this as a large source of budget revenues. The effect we see is a maximum of neutral. Because you still need to spend money on the development of this system, it is quite expensive, ”Trunin emphasizes.

Now the self-employed are in the shadows and do not pay taxes, but if 50 thousand people register, this will be a sign that the movement is going in the right direction, Trunin points out. There are several million self-employed in the country, says the president of Opora Rossii, Alexander Kalinin, and their legalization will benefit local budgets. “The budgets of the regions will benefit from such a special regime - now they are paying contributions to compulsory medical insurance for the non-working population,” he points out. But it is important to address the issue pension contributions: who, in what order and volume will pay them.

Consumer Incentives

The Ministry of Finance understands that the transition of the self-employed, even to a regime with minimal tax rates, will need to be “promoted,” Trunin says, if a person worked and did not pay taxes, he needs to be explained why he should pay 3%. “We believe that such a simplified mode is indeed more attractive than online checkout. On the other hand, we will offer incentives for buyers to demand a check, ”the official explains the idea of ​​​​the Ministry of Finance.

The check issued through the application will help the Federal Tax Service to control the income of the self-employed. In order for buyers to start demanding checks, they could be given "certain bonuses," Trunin said. "It will be possible to provide tax deductions, it will be possible to allow you to conditionally accumulate points and use these points to pay off your tax obligations. Such Government program loyalty,” he said. Since taxes are directed to the income of subjects and municipalities, the topic requires a detailed discussion. But if the buyer knows that he can use 3 or 6% of the purchase to pay his taxes, checks will be demanded, the Ministry of Finance suggests.

The self-employed will not need additional incentives to switch to the new regime if it is convenient and simple, Kalinin suggests. “No one is their own enemy. After legalization, the self-employed will be able to use state support measures, formalize relations with banks, and there will be no blocking of accounts for suspicious transactions,” he said. If it is profitable for people to work legally, they will come out of the shadows, Kalinin suggests.