Any citizen of the Russian Federation who has become an adult can open his own business. At the same time, he will also have to calculate and pay taxes and various fees himself. The article deals with what taxes an individual entrepreneur (IE) pays, their diversity and characteristics.

Who is entitled to the status of an individual entrepreneur?

Any citizen of Russia who has reached the age of majority can be registered as an individual entrepreneur. You need to register with the tax office, which oversees the address of the place of residence indicated in the passport. However, before that, you should definitely find out what taxes the company pays. individual entrepreneur.

The registration procedure is extremely simple: if a citizen comes in person and has a passport with him, then he only needs to write an application according to the established model, provide a copy of the passport and a document that can confirm the payment of the state duty. If the documents are submitted by a representative of such a citizen, then you will have to notarize a copy of the passport and the signature on the application.

The tax office is not interested in whether the applicant already has his own business and what his profitability will be. The main thing is that an individual entrepreneur pays taxes regularly and on time.

Taxes paid by an individual entrepreneur as an individual

Taxes of an individual entrepreneur can be conditionally divided into several categories.

The taxes he pays individual:

What taxes does an individual entrepreneur pay as a merchant?

Taxes of an individual entrepreneur, depending on whether he is engaged in business or not:

• Personal income tax - if he has employees in the state.
• A single tax under the simplified tax system - replaces several taxes (income tax, personal income tax, property tax) and is paid if entrepreneurial activity is carried out.
• The single imputed activity tax (UTII) is paid in any case, even with the complete inactivity of the entrepreneur.
• A patent is acquired for the right to work in a chosen field.
• Unified agricultural tax (ESKhN) - it is used only by agricultural producers.

In addition to the above taxes, an individual entrepreneur can pay:

• VAT - if he carried out transactions subject to this tax.
• Excises - if he carried out activities for the circulation of goods subject to excises.

Special taxes

Taxes of an individual entrepreneur in Russia can also be specialized, when they are strictly related to the industries in which this individual entrepreneur works. Among them:

• The already mentioned ESHN.
• Mineral extraction tax (MET).
• The fee charged for the use of wildlife (hunting, most often).
• Fee levied for the use of aquatic biological resources (fishing).
• Production of printed products.
• Tax levied on lotteries.

Simplified - two types

Most often, citizens, after receiving information about what taxes an individual entrepreneur pays, choose a “simplified tax”. In this case, a single tax is paid, which, as mentioned above, can replace income tax, personal income tax and property tax. Such an entrepreneur does not pay VAT either, but only until such time as he begins to carry out operations subject to this tax.

An entrepreneur who prefers the simplified tax system has the right to choose an object. Sole proprietor taxes can choose from two options:

1. He can withhold tax on the difference that has arisen at the end of the year between income and expenses. The upper limit of the tax rate is set by law and is 15%, the lower limit is 5%. Within this framework, the regions are free to set its own value. In practice, such an object is called "income minus expenses."
2. He can withhold tax on all income received by him during the tax period. The rate here is unchanged for everyone - 6%. The name of the object is "income".

Single tax on imputed income and patent

In the Tax Code, there are regimes when the payment of taxes by an individual entrepreneur is carried out in a fixed amount, which is tied to the property that helps the businessman to earn income, or to the type of activity. There are two of them - UTII and a patent.

UTII assumes that an individual entrepreneur pays imputed tax in any case, even if he did not receive income. Its size is determined by local authorities, and it is strictly tied to the type of activity carried out and to the conditions in which this activity is carried out. This tax It is also unique in that even the complete inaction of the entrepreneur does not exempt him from the payment, which should be made quarterly.

A patent is simpler, because, having paid once for the right to carry out a certain type of activity, an individual entrepreneur does not draw up reports, does not make additional payments.

excises

When listing the taxes of an individual entrepreneur, excises should be mentioned. This type of budget payment is specific and is associated with the implementation of certain types of activities, such as the production of alcoholic beverages, the sale of fuel and lubricants.

It is noteworthy that the payment of excise taxes may well be combined with the “simplification”, since there are no restrictions for such types of activities in the simplified tax system. But the patent and UTII are completely excluded: the legislator has specially separated these regimes and activities related to excise taxes in different angles.

When does an entrepreneur switch to a common system?

Taxes of an individual entrepreneur have a unique property: if the size of a businessman's income for a year exceeds a certain limit, they pass into a different quality and quantity.

So, in order to stay on the "simplification" it is necessary to fulfill the following conditions:

• The staff must be less than 100 people.
• Annual income must be less than 60 million rubles.
• The residual value of the property should not exceed 100 million rubles.

If an individual entrepreneur fails to stay within these limits, then he is automatically transferred to the general taxation system, when the tax on the income of individual entrepreneurs becomes diverse and complex. You will have to pay already forgotten VAT, income tax, personal income tax and report differently.

In what cases does an individual entrepreneur pay personal income tax?

Taxes of an individual entrepreneur are inherently related only to the activities of a businessman. But he should not forget about such a tax as personal income tax. Ignoring it can lead to sanctions from the tax authorities.

The fact is that all operations for the sale of real estate, vehicles, obtaining shares in companies and other tax services will be taken into account separately. And on such income, the tax will be levied at a rate of 13%, and not 6 or 15%. Moreover, since last year, the tax service has been hard at work information exchange with other state bodies (for example, the Cadastral Chamber), which submit data on transactions made. And if the entrepreneur does not file in a timely manner tax return about his last year's income, he could face serious penalties.

Insurance premiums

Sole trader taxes do not include another very important payment that requires significant Money. These are insurance premiums Pension Fund, MHIF and FSS, and all individual entrepreneurs are required to pay them.

Until this year, contributions had to be paid in a fixed amount, now a new component has been added to the permanent payment, equal to one percent of the excess of the income of an individual entrepreneur over the amount of 300 thousand rubles. True, it applies only to persons using the simplified system. The rest pay the fixed amount.

It is not always convenient to apply the OSNO to payers - individual entrepreneurs: it is necessary to pay each tax separately, keep in mind numerous dates and due dates tax reporting, remember the order of accrual of 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 - tax regime, in which the entrepreneur can reduce the amount of taxes paid on one of the permitted types of activity 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;
• is required to be applied in parallel with one of the other tax regimes: for example, the STS 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.

Any businessman is always interested in the question of how to get more profit and pay less taxes. It is possible to legally reduce the amount of taxes by choosing the right system of taxation in the implementation of a particular business activity. The state is trying to support small businesses, and therefore the taxes of individual entrepreneurs in 2020 were significantly reduced, which makes it easier for entrepreneurs to work.

Page content

To begin with, it is necessary to explain what the taxation system is and why you need to pay taxes.

The fact is that the state sponsors many budget organizations, ranging from kindergartens and ending with social organizations for the payment of benefits. To support all these non-profit organizations, it is required financial resources. These financial resources are obtained just by taxing the able-bodied population and entrepreneurs.

Thus, the taxation system is the totality of all taxes and fees levied in accordance with the procedure established by law from participants in commercial activities.

The tax system of our country is regulated by the Tax Code of the Russian Federation.

Subjects of Russia have the right to make some amendments permitted by the main legislation of the Russian Federation. Therefore, when choosing a taxation system, it is useful to familiarize yourself with tax legislation of your region.

Types of taxation for individual entrepreneurs in 2020

In Russia, there are five taxation regimes that can be applied. The entrepreneur can choose for himself the most favorable regime, or use several special modes at once.

General tax regime

The opportunity to go on tax holidays is given to newly registered individual entrepreneurs or individual entrepreneurs switching to the simplified tax system from another regime. The main areas of activity that allow you to go on tax holidays are industrial, social, scientific and the sphere of the provision of personal services.

Single tax on imputed income (UTII)

When working under the regime, an individual entrepreneur pays a single fixed tax, which is established by the state for certain types of activities. In fact, under this regime, the amount of tax does not depend on the amount of income. Therefore, this mode is beneficial to use by those entrepreneurs who actually have quite large incomes.

The tax rate for UTII is 15%. The tax is calculated according to the deflator coefficient, which changes every year.

For example, let's say that the type of activity that you conduct has a fixed tax of 120,000 rubles. Your real income amounted to 6 million rubles. If you were on a simplified taxation system and paid a 15% “income minus expenses” tax, then the amount payable would be much higher, that is, 900,000 rubles.

Reporting for UTII is not complicated, it is submitted once a quarter.

IP on UTII has the right to refuse to use and open. The number of employees should not exceed 100 people.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

Thus, this taxation regime is advantageous to apply at really high incomes, since the amount of tax is fixed and does not depend on the profit received.

UTII changes in 2020.

1. Reducing the tax rate in the subjects of the Russian Federation.

   Regional authorities were given the opportunity to reduce the UTII tax rate from 15% to 7.5% at their discretion.

2. Changed for UTII calculation.

   The unified tax on imputed income is calculated according to the deflator coefficients K1 and K2. In 2020, the coefficient K1 is 1.798 and is common for the entire Russian Federation(Initially, the coefficient was planned to be 2.083, but the authorities decided to leave it the same). The regions have the right to set the coefficient K2 at their discretion.

3. New form UTII declarations.

   In 2020, a new form of UTII declaration will be applied. The changes are associated with the possibility of reducing the tax rate from 15% to 7.5%.

Unified Agricultural Tax (ESKhN)

Individual entrepreneurs operating in the area Agriculture, that is, they produce, process and sell agricultural products, can apply the UAT regime. Fishery organizations also have the right to apply ESHN.

The UAT rate is 6% on income minus expenses.

The tax is paid twice a year, and reporting is carried out according to a more simplified scheme and is submitted once a year at the end of the tax period.

One of the conditions for the possibility application of ESHN is that income from agricultural activities must be at least 70% of total income.

ESHN changes in 2020.

1. VAT will not affect the calculation of taxes.

Starting from 2020, it is allowed not to take into account VAT in income when reporting individual entrepreneurs. Also, VAT is not included in the costs when calculating the unified agricultural tax. Previously, the amount of VAT was indicated in the invoice and was mandatory for payment to the budget, plus the same amount was included in the amount of income and was taxed at 6%. Thus, from 2020, double taxation of VAT has been eliminated.

Patent taxation system

The patent system of taxation can only be applied to a limited one, which is established by law.

The essence of this regime is that an individual entrepreneur buys a patent for a certain period (from a month to a year) and is exempt from paying any taxes and filing tax returns. The only condition is to pay the patent on time. The cost of a patent is calculated by the regional authorities based on the potential profit that can be obtained by conducting a certain type of activity.

Of course, with such a taxation regime, there are restrictions: the number of employees is no more than 15 people, the maximum amount of profit per year is set by local authorities. The use of cash registers is not required, but you need to keep a book of income and expenses. To be able to work in other regions, you need to buy separate patents.

Changes in the patent taxation system in 2020.

1. Tax holidays for up to 2 years.

   For those who register as an individual entrepreneur for the first time and wish to carry out entrepreneurial activities under the patent taxation system, or for individual entrepreneurs who decide to switch to this regime, the state has provided the opportunity to go on tax holidays for up to 2 years. As with the simplified tax system, the list of activities and the timing of tax holidays are set by the regional authorities at their discretion.

2. The list of activities for patent application has been expanded.

   Since 2020, the list of types of business activities in which the patent system can be applied has been expanded. The list has been supplemented with 16 types of entrepreneurial activity. New paragraphs begin with paragraph 48.

3. The deflator coefficient has been changed.

   The deflator coefficient used to calculate taxes on SIT is 1.329 in 2020 (in 2015 the coefficient was 1.147).

4. A new application form for the transition to PSN.

   From 2020, a new application form for the transition to the patent taxation system will be established.

General changes in the taxation system for individual entrepreneurs in 2020

Thus, in 2020, individual entrepreneurs can carry out their activities under one of five tax regimes: , UAT, PSN. Each taxation system has its pros and cons, and the choice must be approached carefully so as not to pay extra taxes later. In 2020, the state introduced changes to tax system, mainly associated with a decrease tax rates and providing tax breaks to support small businesses. Along with this, serious changes have been introduced in terms of penalties for failure to provide information regarding employees. In particular, for better control, a new reporting form 6-NDFL has been introduced, which must be submitted monthly, and significant fines have been established for delays or evasion from providing relevant information. A novice individual entrepreneur should carefully study the possibilities of each taxation regime, taking into account innovations, and make the right choice.

Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the "special regimes" (USN, UTII, Patent)

In this case, the Individual Entrepreneur pays Personal Income Tax "Personal Income Tax" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and, accordingly, keeps records and submits reports on these taxes. Such a system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable customers on OSNO with VAT. These are the main distinguishing features of IP on common system taxation.

Option 2 (simplified taxation system, income).

In our opinion, this is the best option, if of course it suits your business. It is used for various services and / or at low cost / expenses.

The main tax is the Unified Tax STS of 6% on individual entrepreneur income, which replaces the above taxes. In other words, all proceeds received to the account or to the IP cash desk are subject to taxation. It is not possible to reduce the income for the expenses incurred.

However, the amount of tax calculated can be reduced:

• 100% mandatory payments(contributions) of an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Fund health insurance in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 is indicated at the end of the material. This deduction applies if the sole proprietor has no employees.

or, if the individual entrepreneur uses the labor of employees:

• 50% of payments (contributions) to the PFR, MHIF, FSS accrued and paid for employees.

Accounting for income is kept in the Book of Accounting for Income and Expenses "KUDiR" of individual entrepreneurs using the simplified taxation system. Cash transactions and accounting of fixed assets "OS" is carried out in the general mode. We also note that there is no need to keep accounting records and additional taxation of the resulting profit. Free funds remaining after the payment of the Single Tax can be withdrawn from the cash desk or transferred to personal card from a current account, such payments of personal income tax are not subject to tax. An additional advantage is the ease of accounting and reporting, as well as the lack of interest in audits tax authorities.

Option 3 (simplified taxation system, income minus expenses).

This option is suitable for trading and/or in case of high cost/expenses. Also, if the cost of goods is high, and the margin is small.

The main tax is the Single tax of the simplified tax system 15% from the income of an individual entrepreneur, reduced by his expenses. At the same time, the costs must be justified, economically justified and documented. The list of expenses for which income can be reduced is prescribed in Article 346.16 of the Tax Code of the Russian Federation. The list is closed, i.e. You can only take into account those expenses that are expressly prescribed in the law.

Accounting for income and expenses is kept in the Book of Accounting for Income and Expenses "KUDiR". Cash desk and OS - according to general rules. Accounting may not be maintained. Profits are paid without additional taxation.

In this option, accounting is somewhat more complicated and the attention of the tax authorities may be closer, since it will be necessary to confirm the validity of the expenses incurred.

4-option (patent taxation system). A new type of special regime has been introduced into a separate chapter of the Tax Code since 2013, but the law of the constituent entity of the Russian Federation is additionally required for local action. In the Moscow region, the law "On the patent system of taxation in the territory of the Moscow region" is in force. The federal city of Moscow adopted Law No. 53 "On the Patent System of Taxation". You can download the full text of these regional laws on our website. Only Individual Entrepreneurs can obtain a Patent, organizations are deprived of such a right.

A patent may apply along with other regimes and apply to certain types of activities established by law. Basically, these are various services, as well as retail trade in halls up to 50 sq.m. A patent is valid in relation to one of the types of entrepreneurial activity and on the territory of one subject of the Russian Federation, on the territory of another subject of the Russian Federation, a new Patent must be obtained for each type of activity.

You can apply for a patent simultaneously with the opening of an IP or 10 days before the start of application Patent system taxation.

The patent replaces the basic taxes, and also exempts from the obligation to submit a declaration. The object of taxation is the "potentially receivable annual income of individual entrepreneurs" for each type of activity, and is established by the law of the subject of the Russian Federation.

For example, a Patent for trading in a hall with an area of ​​​​no more than 50 square meters in the Moscow region for the full year 2017, will cost:

• at 12528 rubles / year for individual entrepreneurs without employees;
• at 30210 rubles / year for individual entrepreneurs from 1 to 3 employees;
• at 253888 rubles / year for individual entrepreneurs from 4 to 15 employees;

The average number of 15 employees under labor and civil law contracts is the maximum number of employees for obtaining and applying the Patent.

It can be said that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In the case of Moscow, since July 2015, the benefit from the application of the Patent system in relation to trade activities is enhanced by the exemption from payment of the Trade Duty.

A new type of additional local fee based on the object of trading activity. At the moment, it is valid from 07/01/2015 in the city of Moscow. See our Trading Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the subjects of the federation. In particular, individual entrepreneurs in Moscow do not have the possibility of its application at all, and UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself whether to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable, unlike other options.

IP pension contributions

In 2017, IP contributions increased to 27990-00 rubles, plus 1% (one percent) of income exceeding 300 thousand rubles. for the tax period. Fixed IP contributions are paid regardless of the applicable taxation system.

Having opened (registered) an individual entrepreneur, an individual automatically becomes a payer of contributions to the pension and medical funds. The amount due for payment of contributions is linked in the calculation to minimum size wages. So it's different every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the details for payment, which can also change from the new year. And it is imperative to remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.

Remember! A citizen with the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified State Register of Individual Entrepreneurs. Although there are exceptions to this rule. Paragraph 6 of Article 14 of Law No. 212-FZ lists such cases:

• parental leave up to 1.5 years;
• conscription military service;
• caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
• living with a spouse a serviceman who is doing military service under a contract in an area where there is no possibility of employment;
• living abroad with a spouse sent to work in diplomatic missions and consular offices of the Russian Federation, international organizations.

To take advantage of the benefit, you need to write an application for the suspension of the activities of the individual entrepreneur in connection with one of the points and submit it to the Pension Fund.

Payment of dues

You can calculate the amount of fixed contributions for IP for 2017 and 2016 in our fixed contribution calculator online directly on the site.

In 2017, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur is

• 27990 rubles 00 kopecks (and an additional 1% of revenue over 300 tons)

it is divided into two funds:

• The contribution of an individual entrepreneur to the FIU for 2017 is equal to: 23400.00 rubles.
• The contribution of an individual entrepreneur to the MHIF for 2017 is equal to: 4590.00 rubles.

Not only the BCC for individual entrepreneurs has changed since 2017, but the administration of contributions was transferred to the tax inspectorates.

To pay fixed IP contributions in 2017, codes are used budget classification:

• KBK PFR 18210202140061110160 - up to 300 tons.
• KBK PFR 18210202140061110160 - 1% from excess of 300 tons.
• KBK FOMS 18210202103081013160
• CBC PFR 18210202140062110160 - penalties
• KBK PFR 18210202140062210160 - interest
• KBK PFR 18210202140063010160 - fines

Federal Compulsory Medical Insurance Fund

• KBK FOMS 18210202103082013160 - penalties
• KBK FOMS 18210202103083013160 - fines

In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 tons.)

In 2015, the total fixed payment amounted to 22,261.38 rubles. (plus 1% of revenue over 300t.)

From 2014 to present, valid new order calculation and payment of insurance premiums in a fixed amount for the self-employed population. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. A fixed amount must be paid before the end of the year (it is possible in installments), and 1% before April 01 of the year following the reporting year, but it is also possible during the year.

In 2014, the fixed payments of the IP "insurance premiums in a fixed amount" in off-budget funds(pension fund and compulsory medical insurance fund) were:

The first option - with revenue less than 300,000 rubles - the amount annual payment RUB 20727.53 This amount must be paid regardless of the availability of income or business activities.

Calculation depending on the minimum wage (the formula is valid now):

• The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rubles (contribution to the FIU)
• The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3399.05 (contribution to FFOMS)

The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.

There is also a limit on insurance premiums calculated from amounts exceeding three hundred thousandth of revenue, it is equal to eight times the size of a fixed contribution to the Pension Fund of the Russian Federation, i.e. RUB 138627.84 In total, the maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. Maximum amount contributions in 2015 is 148,886.40 rubles. And the maximum amount of PFR contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35664-66 rubles. When transferring contributions to the FIU, the following procedure for their distribution existed:

For persons born in 1967 and younger:

• 24984-00 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
• 7495-20 rub. Insurance premiums in a fixed amount for the payment of the funded part of the labor pension.

For persons born over 1966:

• 32479-20 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
• 3185-46 rub. Insurance premiums for compulsory medical insurance credited to the budget of the FFOMS.

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2018 was supposed to be the year of the abolition of UTII. However, on June 2, 2016, a bill was issued according to which imputed income extended until the end of 2021. True, with a number of changes that also affected the order of calculations. Let's get acquainted with the innovations in the imputation, and at the same time consider the calculation of the imputed tax for UTII in 2020 for individual entrepreneurs without employees.

What is imputed tax for IP

This is a special taxation regime, regulated by chapter 26.3 of the NKRF. It is based on the estimated (imputed) profit and is available for individual entrepreneurs and legal entities. organizations with certain type activities. Consider what is UTII (imputation) for individual entrepreneurs in simple words.

The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, USN or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.

When calculating the tax, the estimated profit is taken as the basis, the amount of which is established by the state. That is, the actual income does not affect anything. Even if the business is unprofitable or vice versa more profitable, the tax amount will remain the same.

This makes it possible to save on taxes and invest all profits in business development. And at the same time, it simplifies accounting, since at the end of the reporting quarter it is not necessary to submit an income declaration to the inspection. And accounting can be kept, but only if desired.

UTII 2020: latest changes and news

The most important fresh news that pleased many individual entrepreneurs is that the single tax on imputed income will continue to operate until 2021. It was not canceled and even, on the contrary, finalized and improved.

Changes and latest news 2020 for individual entrepreneurs on UTII engaged in retail, hotel business or other type of activity:

• Subjects of taxation who do not involve employees in business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
• The above innovation entailed the second - a change in the form of the declaration.
• The coefficient K1 remained the same. Just like in 2016.
• Another question that worries entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. faces in 2020. As stated in article TC number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or non-cash. This item has not changed.

Transition to UTII - who is available

The business of subjects of taxation wishing to switch to imputation must meet a number of requirements:

• The staff of the enterprise does not reach 100 people;
• Relevant type of activity;
• The share of participation in the business of third-party enterprises cannot go beyond 25%, except for organizations whose capital includes contributions from the POI - public organizations of the disabled;
• The activity is not based on a power of attorney for the use of property;
• The service is not a lease of gas and gas stations, places at a gas station;
• The entrepreneur did not buy a patent and did not resort to the ESHN regime.

Who is UTII suitable for: types of activities

The list of types of activities that give individual entrepreneurs the right to switch to imputation is made up of municipalities. They rule it. You can view the list at normative act tax offices or on the website of the Federal Tax Service.

Table of activities for individual entrepreneurs on imputed tax in 2020:

How an individual entrepreneur can switch to UTII in 2020

In order to conduct activities on an imputed tax, you need to submit to the IFTS a completed application of the established form - UTII-2 in two copies. It is necessary to do this no later than 5 days from the date of opening the business.

The application must be submitted in tax office place of business, but there are exceptions. Some services require you to apply to the NI where you live. These include:

• Retail trade with delivery, delivery or delivery;
• Placement of advertising on personal and public transport;
• Transportation of cargo, passengers.

The location of the IFTS is not important when activities are carried out in several regions at once. There is no need to contact several different inspections, one is enough.

What taxes to pay IP on imputation in 2020

The imputed taxation system for individual entrepreneurs, as before, provides for the payment of one tax - a single one.

Taxes that do not need to be paid on UTII:

• VAT, except for export;
• personal income tax, legal persons pay;
• property tax, if the tax base objects are not considered as cadastral value.

Consider what taxes you need to pay in 2020 for individual entrepreneurs on UTII with employees:

• personal income tax, which is deducted from wages the employees themselves;
• Insurance premiums.

How is UTII calculated for IP

UTII is the product of the following indicators:

• Basic return (DB)- a fixed value established by the state and different for each type of activity. The region of residence does not affect the indicator.
• Physical indicator (FP) is a different value for each case. Depending on the activity, the number of employees, motor vehicles or motor vehicles, square meters is taken into account as an indicator.
• K1– coefficient established by the Ministry of Economy. In 2020, K1 is 1.798.
• K2- the value established by local municipal institutions. This is a correction factor.
• Bid is a constant value.

  The tax rate for UTII in 2020 for individual entrepreneurs is 15%.

This is how the tax is calculated per month. To find out the amount for the quarter, you need to multiply the resulting product by 3. The final formula for calculating UTII will take the following form:

UTII for one quarter = 3 x (DB x FP x K1 x K2 x 15%).

Remember: when multiplying by 15%, you need to multiply by 0.15.

UTII coefficients in 2020 for individual entrepreneurs can be found in the tax office and on the website of the Federal Tax Service. For the last option, you need to enter your region on the site and wait. If you go down the page, you can see the K2 list, from which you should choose the one that suits the type of activity indicated next to it.

Activity Codes and Amount of Basic Return

The basic profitability and codes of activities that fall under UTII in 2020 for individual entrepreneurs can be found in the NKRF or in the table below:

A complete list of codes for all taxable activities is presented in the NCRF and is regulated by article number 346.29.

Examples of UTII calculation

Example 1, retail

Condition for calculation: the subject of taxation opened a store in city A, sells women's shoes at retail, the area of ​​​​the department is 25 sq. m.

According to the terms, the taxpayer is engaged in stationary retail trade. Customer service is carried out through the trading floor. Knowing this information, we find the database - 1800 rubles. FP (physical indicator) is the area of ​​\u200b\u200bthe premises rented by the IP, which is equal to 25 sq.m.

K1 is a constant value equal to 1.798. K2 in city A for retail facilities with an area of ​​up to 30 sq. m. is 1.

All unknown quantities are found, it remains to substitute them into the formula:

UTII \u003d (1800 x 25 x 1.798 x 1 x 0.15) x 3 \u003d 36,409 rubles. 50 kop.

Thanks to such simple manipulations, it is possible to calculate a single tax on imputed income in 2020 for individual entrepreneurs engaged in retail trade.

Example 2, cargo transportation

In the region called B, there is an agency for the transportation of passengers, in other words, a taxi service. The agency carries out its work with the help of two vehicles, a Ford and an Opel. Let's calculate UTII.

The rate is 15%. DB for cargo transportation - 6000 rubles, as a FP we will consider the number of cars - 2. K1, as always, is 1.798. K2 for traffic in region B is 1.

UTII \u003d (6000 x 2 x 1.798 x 1 x 0.15) x 3 \u003d 3,236 rubles. 30 kop.

UTII - payment terms

For the tax period, the imputation adopted a quarter. And the deadlines are focused on the 25th and the first month of all quarters. That is, tax payments are made 4 times a year and all the 25th - in April, July, October and January.

When the deadline coincides with a weekend, the individual entrepreneur will be able to pay the tax on the next weekday. For example, if April 25th falls on a Saturday, the deadline will be moved to Monday April 27th.

Since the last days of payment fall on weekdays in 2020, the deadlines will be standard.

How to reduce UTII

A number of indicators appear in the calculation of UTII, therefore, by reducing their value, it is possible to reduce the amount of tax. Reducing the coefficients can be immediately discarded, they are set by the state and regional authorities. But you can work on the rest of the quantities.

And so, there are several ways to reduce the size of UTII in 2020 for individual entrepreneurs:

1. If the enterprise employs workers, then a decrease in their number will entail a decrease in tax. It is not necessary to reduce the staff, you can simply re-register part of it for a different type of activity.
2. If the role of the FP is the size of the room, you can also reduce it.

   Only the sales area is taxed, so you don't have to sell half of the building. It is enough to occupy a certain percentage of the trading floor for utility rooms, and this will give a good result.

3. The amount of UTII in 2020 for individual entrepreneurs will drop sharply if the UTII is correctly combined with the simplified tax system (simplification).
4. K2 can be lowered if a document is submitted to the inspectorate stating that the enterprise has not functioned for any period of time.

Documentation for the taxpayer on UTII

Accounting for individual entrepreneurs on UTII is not mandatory, as well as reporting. However, there are other documents that are mandatory for entrepreneurs who have resorted to imputation.

This is necessary to fulfill the conditions of taxation by type of activity. For example, a taxpayer can hire additional employees and exceed the allowable rate of 100 people.

Types of documents that an individual entrepreneur must maintain:

1. Accounting for physical indicators;
2. Tax return;
3. Reporting for employees;
4. Additional reporting;
5. cash discipline.

In 2018, sole proprietors who settle accounts with clients both in cash and electronic currency are required to switch to online cash registers.

How an individual entrepreneur can deregister a company for UTII

You must notify about deregistration of the business within 5 days from the date of closing the enterprise. To do this, they submit a petition to the tax office in which the imputation was issued. An application of the UTII-4 format is filled out

It is impossible to change the tax regime in the middle of the tax period. Just before the new year. The exception is situations when the IP ceases to fit the conditions of UTII.

The tax regime itself is planned to be excluded from the taxation system. 2021, until which the imputation will be 100% valid, should be the year when UTII is canceled for individual entrepreneurs and legal entities. persons.