Taxes for individual entrepreneurs: which taxation system to choose?

Individual entrepreneur taxes are paid in one of the following modes: OSNO (general taxation system), simplified taxation system (simplified taxation system), UTII (UTI). single tax on imputed income), PSN (patent taxation system). Unified Agricultural Tax (Unified Agricultural Tax). In this article we will look at what criteria an individual entrepreneur can use when choosing a taxation system.

Taxes for individual entrepreneurs: criteria for choosing a taxation system

We have already reviewed the taxation regimes for individual entrepreneurs in. In this article, more attention will be paid to the criteria for choosing the individual entrepreneur tax regime that is suitable for a particular entrepreneur. All tax regimes for individual entrepreneurs can be divided into two types: OSNO (general taxation system) and special regimes (USNO, UTII, PSN, Unified Agricultural Tax). We will focus on the most commonly used in practice entrepreneurial activity: OSNO, USNO, UTII, PSN.

New service of the Federal Tax Service: tax calculator - Selecting a tax regime

General taxation regime (OSNO)

One of the main questions that a novice entrepreneur should think about is the question of how to pay taxes as an individual entrepreneur. If, during registration or after registration, the individual entrepreneur does not in any way declare the chosen taxation regime, then he automatically becomes a taxpayer for. And this is not always good.

OSNO has its advantages and disadvantages

On OSNO, individual entrepreneurs must pay personal income tax (13%), VAT (18% or 10), property tax individuals. Compared to other modes, OSNO is much more complex. There is a lot of accounting and reporting on OSNO (book of income and expenses). Therefore, when choosing this mode, an individual entrepreneur must have appropriate accounting and tax knowledge, or hire an accountant and incur additional costs. Otherwise, he risks receiving fines for violations of the procedure for paying taxes or the procedure for preparing and submitting reports.

At the same time, some entrepreneurs remain or choose OSNO. This choice is often justified by the fact that the contractors of the individual entrepreneur (firms to which the individual entrepreneur sells its products or provides services) work on VAT and for them it is important that the individual entrepreneur be a VAT payer (in special regimes the individual entrepreneur does not pay VAT). Otherwise, they may refuse to cooperate with such an individual entrepreneur, since they will not be able to deduct from their VAT the so-called “input VAT” they paid when purchasing goods, works, and services of the individual entrepreneur. To prevent this from happening, the individual entrepreneur chooses OSNO in order not to lose clients.

Another reason why an individual entrepreneur remains or switches to OSNO may be the presence of restrictions on the transition to special tax regimes. There are such restrictions by type of activity (for PSN and UTII), by physical indicators (for PSN and UTII), by the amount of income (for simplified tax system, PSN and UTII), by the number of employees (for simplified tax system, UTII, PSN).

USNO (simplified)

An alternative to OSNO, which makes the life of entrepreneurs much easier, is. Using the simplified tax system, individual entrepreneurs are exempt from paying VAT, personal income tax, and property tax. Instead, a single individual entrepreneur tax is paid at a rate of 6% (if the individual entrepreneur pays it on income) or at a rate of 5 to 15% (if the individual entrepreneur pays it on income minus expenses). Specific bet size the latter case is installed local authorities within the specified range.

The advantage of the simplified tax system, because of which many individual entrepreneurs besides low tax rates is simplicity tax accounting and reporting (only one is submitted). In addition, an individual entrepreneur who has chosen the simplified taxation system - Income (6% rate) has the right to reduce the single tax by the amount paid and.
To learn how an individual entrepreneur can correctly reduce the single tax by the amount of contributions paid, see the following video.

Individual entrepreneur who chose USN Income-Expenses, the tax on the amount of contributions does not have the right to reduce, but can take into account contributions for employees as part of expenses.

The main disadvantage of the simplified tax system, due to which many entrepreneurs do not choose this mode, is the risk of losing counterparties due to the inability to sell goods and services with VAT.

In addition, the disadvantages of the simplified tax system include the need to work with. However, in some cases, when providing services to the population, individual entrepreneurs can do without cash registers by issuing (BSO).

At the same time, for individual entrepreneurs registering their business for the first time since 2015, it became possible to pay the simplified tax system at a rate of 0%. Read more about this in a special article on the site about.

Which individual entrepreneur taxation system should I choose using the simplified tax system?

Simplified tax system - Income (6% rate) or (up to 15% rate)? The answer to this question depends on the specific conditions of the individual entrepreneur’s activities. As a rule, if the volume of expenses of an individual entrepreneur is not high and does not exceed 60% of income, then optimal choice becomes the simplified tax system-income regime. Typically, the simplified tax system-Income tax regime is suitable for individual entrepreneurs working in the service sector. For entrepreneurs in the sphere of production and trade, where the share of expenses is high, the tax regime of the simplified tax system Income-Expenses may be the best choice.

An important point here is also the ability of individual entrepreneurs to confirm their expenses with properly executed documents. In the simplified tax system Income-Expenses mode, in contrast to the simplified tax system-income mode, the individual entrepreneur must prove expenses. Otherwise, he may be subject to additional taxes, penalties and fines.

Therefore, this system is unlikely to be suitable, for example, for trading through online stores.

Latest news: since 2015 the Government has introduced tax holidays for 6 years for entrepreneurs using the simplified tax system or the patent tax system.

To find out what tax rates for the simplified tax system are in your region, watch the video below.

UTII (imputation)

UTII is validuntil 2021and is a voluntary regime. Just like the simplified tax system, individual entrepreneurs on UTII are exempt from paying VAT, personal income tax, and property taxes for types of activities transferred to UTII.

However, not all entrepreneurs can. There are restrictions on physical indicators, and on the number of employees working for an individual entrepreneur. In addition, the UTII regime has not been introduced in all territories. To clarify this question and find out whether there is UTII in your city, district and for what types of activities it applies, contact tax office at the place of business.

The advantage of UTII is the low tax rate - 15% of imputed income (which is calculated according to), ease of tax calculation, accounting, etc. An individual entrepreneur who has chosen this regime also has the right to a reduction in the single tax by the amount of insurance premiums paid for himself or for his employees.

In addition, the advantage of UTII is the opportunity work without a cash register.

Pay attention! In 2018, entrepreneurs on UTII must work using.

The disadvantage of UTII is that, regardless of the financial results of business activities, a single tax will have to be paid. Even if the individual entrepreneur receives a loss, the amount of tax will be calculated according to the established formula based on imputed income.

PSN (patent system)

Which appeared in 2013 and replaced the simplified tax system-patent regime. PSN also exempts from payment of VAT, personal income tax, and property tax for the type of activity for which a patent has been obtained.

A feature of PSN is the complete lack of reporting. In addition, a patent can be purchased for a certain period of time (from 1 month to a year within calendar year), which may be suitable for individual entrepreneurs whose activities are seasonal or temporary. Many entrepreneurs do it for these reasons.

Like UTII, PSN can only be applied to a limited list of activities and only by decision of regional authorities, who also determine the amount of potential income from the relevant type of activity.

The tax rate on PSN is 6% of potential income. However, despite the fact that the rate on UTII is higher (15%), this does not mean that PSN becomes a more profitable regime. To calculate and compare tax burden you need to make a calculation, as a result of which it will become clear that it is better to pay UTII at a rate of 15% on imputed income or PSN tax at a rate of 6% on potential income.

Unlike UTII on PSN, the single tax cannot be reduced by the amount paid insurance premiums.

Another advantage of PSN is the ability to work without a cash register.

Pay attention! In 2018, entrepreneurs in the patent system will have to start using.

And one more plus that has appeared since 2015 is tax holidays. Just like for individual entrepreneurs who have chosen the simplified tax system, individual entrepreneurs on the patent taxation system can count on them under certain conditions.

Choosing a tax system

So, taxation of individual entrepreneurs occurs according to the above regimes. To choose the regime that suits you and decide what individual entrepreneur taxes you will pay, you need to find out:

1) under what taxation regimes the type(s) of business activity you carry out falls under;

2) are there any restrictions (on income, on employees, etc.) for switching to the tax regime you are interested in;

3) whether the regime you are interested in has been introduced in the relevant territory;

4) does working with VAT matter to your business;

5) is working with a cash register important for your business;

6) the amount of expenses when running your business;

7) is it important for your business to reduce individual entrepreneur taxes by the amount of insurance premiums paid?

Then make a calculation and compare the tax burden on the specified taxation systems, taking into account your business conditions.

If you are interested in this topic and want to gain deeper and more detailed practical knowledge about choosing an individual entrepreneur taxation system, I recommend that you read the following book.

Will undergo significant changes. Read about this in a special article.

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Write your answers below in the comments.

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

In this case, the Individual Entrepreneur pays Personal Income Tax "NDFL" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and accordingly, keeps records and submits reports on these taxes. This system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable clients on OSNO with VAT. These are the main distinguishing features of individual entrepreneurs in the General Taxation System.

Option 2 (simplified taxation system, income).

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

The main tax is the Unified Tax of the simplified tax system of 6% on the income of individual entrepreneurs, replacing the above taxes. In other words, all revenue received by a bank account or the cash register of an individual entrepreneur is subject to taxation. You cannot reduce revenue by expenses incurred.

However, the amount of calculated tax may be reduced:

• for 100% of mandatory payments (contributions) of an individual entrepreneur in Pension fund Russian Federation and the Federal Compulsory Medical Insurance Fund 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 are indicated at the end of the material. This deduction applies if the individual entrepreneur has no employees.

or, if the individual entrepreneur uses labor employees:

• 50% of payments (contributions) to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund accrued and paid for employees.

Income is recorded in the Income and Expense Accounting Book "KUDiR" individual entrepreneurs using a simplified taxation system. Cash transactions and accounting for fixed assets "OS" is maintained in the general mode. We also note that there is no need to maintain accounting records and no additional taxation of the resulting profit. Free funds remaining after paying the Single Tax can be issued from the cash register or transferred to a personal card from a current account; such payments are not subject to personal income tax. An additional advantage is the simplicity of accounting and reporting, as well as the lack of interest in audits by tax authorities.

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

This option is suitable for trade and/or in case of high costs/expenses. Also, if the cost of the product is high and the markup is small.

The main tax is the Unified Tax of the simplified tax system of 15% on the income of an individual entrepreneur, reduced by his expenses. In this case, expenses must be justified, economically justified and documented. The list of expenses by 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 directly prescribed by law.

Income and expenses are recorded in the Income and Expense Accounting Book "KUDiR". Cash desk and operating system - according to general rules. Accounting may not be maintained. Profit is paid without additional taxation.

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

4-option (patent taxation system). New look special regime, has been included in a separate chapter of the Tax Code since 2013, but for local action the law of the subject of the Russian Federation is additionally required. In the Moscow region there is a law “On the patent taxation system in the territory of the Moscow region”. In the city federal significance Moscow Law No. 53 “On the Patent Taxation System” was adopted. Download full text These regional laws can be found on our website. Only individual entrepreneurs can obtain a Patent; organizations are deprived of this right.

A patent can be used 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 for one type of business activity in the territory of one subject of the Russian Federation; in 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 individual entrepreneur or 10 days before the start of application of the Patent Taxation System.

A patent replaces basic taxes and also exempts you from the obligation to submit a declaration. The object of taxation is the “potentially receivable annual income of an individual entrepreneur” 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, it will cost:

• 12,528 rubles/year for individual entrepreneurs without employees;
• at 30,210 rubles/year for individual entrepreneurs from 1 to 3 employees;
• at 253,888 rubles/year for individual entrepreneurs from 4 to 15 employees;

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

We can say that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In relation to Moscow, since July 2015, the benefits of applying the Patent System in relation to trade activities are enhanced by the exemption from payment of the Trade Tax.

A new type of additional local fee based on the object of implementation trading activities. On at the moment valid from 07/01/2015 in Moscow. See our Trade Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the constituent entities of the federation. In particular, individual entrepreneurs in Moscow do not have the opportunity to use it at all, but 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: to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable in contrast to other options.

Pension contributions IP

In 2017, individual entrepreneur contributions increased to 27,990-00 rubles, plus 1% (one percent) of income exceeding the amount of 300 tr. for the tax period. Fixed contributions of individual entrepreneurs are paid regardless of the taxation system applied.

By opening (registering) an individual entrepreneur, an individual automatically becomes a payer of contributions to pension and medical funds. The amount due for payment of contributions is pegged in calculation to minimum size wages. Therefore, it is different for every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the payment details, which may also change from the new year. And you must 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 who has 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. Clause 6 of Article 14 of Law No. 212-FZ lists the following cases:

• child care leave up to 1.5 years;
• military service by conscription;
• 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 of a military personnel serving military service under contract, in an area where there is no employment opportunity;
• living abroad with a spouse sent to work at diplomatic missions and consular offices of the Russian Federation, international organizations.

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

Payment of fees

You can calculate the amounts of fixed contributions of individual entrepreneurs for 2017 and 2016 in our online fixed contribution calculator directly on the website.

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 300t.)

it is distributed into two funds:

• The individual entrepreneur’s contribution to the Pension Fund for 2017 is equal to: 23,400.00 rubles.
• The contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund for 2017 is equal to: 4590.00 rubles.

Not only have the BCCs for individual entrepreneurs changed since 2017, but also the administration of contributions has been transferred to the tax inspectorates.

To pay fixed contributions to individual entrepreneurs in 2017, budget classification codes are used:

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

Federal Compulsory Health 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 thousand)

In 2015 the total fixed payment was 22261.38 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. The fixed amount must be paid before the end of the year (possibly in installments), and 1% until April 1 of the following reporting year, but it can also be paid during the year.

In 2014, fixed payments to individual entrepreneurs “insurance premiums in a fixed amount” in off-budget funds(pension fund and compulsory health insurance fund) were:

The first option - for revenues of less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of income or business activity.

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

• The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rub. (contribution to the Pension Fund)
• The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3,399.05 (contribution to the 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.

A limit has also been established on insurance contributions calculated from amounts exceeding three hundred thousandth of revenue; it is equal to eight times the size of the fixed contribution to the Pension Fund Russian Federation, i.e. RUB 138,627.84 The total maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. The maximum amount of contributions in 2015 is 148,886.40 rubles. And the maximum amount of Pension Fund contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35,664-66 rubles. When transferring contributions to the Pension Fund, the following procedure for their distribution existed:

For persons born in 1967 and younger:

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

For persons born in 1966:

• 32479-20 rub. Insurance contributions 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 FFOMS budget.

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"), every aspiring entrepreneur is faced with another difficult choice: which tax system to work on? The taxation system determines how much taxes to pay and what reports to submit. The legislation offers a very wide choice: this includes a general taxation system, “simplified taxation”, “imputation”, a patent and a unified agricultural tax. In this article, specialists from the “ ” web service will help you evaluate the advantages and disadvantages of various taxation systems.

General taxation system

If, when registering an individual entrepreneur or LLC, you do not submit an application to switch to any of the special tax regimes, then the tax office will “put” the entrepreneur or organization on general mode taxation. This means that organizations will have to pay income tax (20% on the difference between income and expenses), VAT (most often 18% on goods or services sold) and corporate property tax. And for entrepreneurs - personal income tax (13% of income) and VAT. In addition, organizations will in full keep accounting records, and the individual entrepreneur creates a ledger for recording income and expenses.

Perhaps the main difficulty of the overall system is the value added tax. Its calculation is not simple and requires the availability of correctly drawn up documents (invoices). In addition, VAT payers have to submit quarterly reports to the tax office.

It is especially difficult for a beginner individual entrepreneur to work on a common system (OSNO). If organizations, as a rule, hire an accountant to do bookkeeping and calculate taxes, then a single businessman needs to either learn the intricacies of taxation on his own, or outsource this task to a third-party company or a visiting accountant. And this is an additional waste of time and money.

Therefore, the advice here is quite simple. If the individual entrepreneur does not plan to engage wholesale trade and will not work with large contractors who pay VAT, then he should pay attention to simpler systems. These are the so-called special regimes - special tax regimes. The most common are the simplified system (STS), the single tax on imputed income (“imputed” or UTII) and the patent system (PSN).

Simplified taxation system

How is tax calculated?

Simplified taxation system () is good choice for a beginner entrepreneur. “Simplified” replaces several taxes, and you only need to report on it once a year. Before switching to the simplified tax system, you need to select an object of taxation, that is, what the tax will be paid on:

• on income - at a tax rate of 1% to 6% depending on the region, type of activity and amount of income received.
• from the difference between income and expenses - at a rate of 5 to 15% depending on the region, type of activity and amount of income received.

At the same time, using the simplified tax system “Income” you can reduce the amount of tax on insurance premiums for individual entrepreneurs and employees. Entrepreneurs without employees can reduce the tax on contributions for themselves completely, that is, to zero, but LLCs and individual entrepreneurs with employees can only reduce them by half.

Which is more profitable: simplified tax system “income” (6%) or simplified tax system “income minus expenses” (15%)

For the right choice object of taxation (income or income minus expenses), the following factors must be taken into account: planned income, amount of expenses and the possibility of confirming expenses primary documents(checks, delivery notes, waybills, etc.).

It is more profitable to use the simplified tax system “income” (tax rate 6%) if expenses are small - less than 60% of income, or expenses will be difficult to confirm with documents. Such a taxation object is well suited for providing consulting services or, for example, for renting out real estate.
The simplified tax system “income minus expenses” (tax rate 15%) is more profitable for large regular expenses (70-80% of income) and if there are documents confirming the expenses. This taxation object is suitable, for example, for trade.

How to switch to simplified tax system

To choose this tax system, you need to submit a notification to the tax office within 30 days after registering the business or before December 31 in order to apply the simplified tax system from the beginning of the next year.

But not everyone will be transferred to the simplified tax system. Thus, “simplified taxation” is prohibited for organizations and entrepreneurs producing excisable goods, extracting and selling minerals, working in the gambling business, or who have switched to paying a single agricultural tax. Individual entrepreneurs with an average number of employees of more than 100 people do not have the right to switch to a simplified system of organization. There are also restrictions on annual income - no more than 150 million rubles.

Unified tax on imputed income (UTII)

For what activities is UTII suitable?

The single tax on imputed income () can only be applied to certain types of activities. The list is given in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. These are, for example, retail trade, personal services, parking services, passenger and freight transportation, retail trade and catering.

Since a specific type of activity is transferred to UTII, for other types of activities that do not fall under this regime, the general taxation system or simplified tax system can be applied. You must submit reports and pay imputed taxes quarterly.

How to switch to imputation

To apply UTII, you need to submit a notification to the tax office within 5 days from the start of your activity.

Please note: “imputation” does not apply everywhere, but only in those cities and areas where it has been introduced by local authorities. In particular, UTII can be introduced by a decision of the city duma, municipal council, meeting of representatives of a municipal district, etc. In areas where such acts have not been adopted, “imputation” does not apply. You can find out whether the UTII system has been introduced in your area or city at your tax office.

You also need to remember that “imputation” cannot be applied if the share of another organization is more than 25% or average number personnel in the previous year exceeded 100 people.

Patent tax system (PTS)

Pros and cons

The patent taxation system () can only be used by individual entrepreneurs. At the same time, PSN is similar to UTII: it is also valid only for certain types of activities and is used along with common system taxation or simplified tax system.

The patent system has a number of notable advantages. Entrepreneurs on PSN do not compile and do not submit tax reporting. They simply buy a patent for a period of 1 month to a year and are exempt from further “communication” with tax authorities regarding this type of activity. The cost of a patent depends on the potential income set by local authorities. The actual income of the entrepreneur does not affect the cost of the patent.

But there are also disadvantages. Entrepreneurs on a patent maintain a separate one. The patent system does not exempt cash discipline, that is, taxpayers are required to maintain cash book, fill out incoming and outgoing orders, etc. In addition, the amount of the patent is not reduced by insurance premiums. And finally, there is a limit on the number of employees - no more than 15 people and annual income should not exceed 60 million rubles.

How to switch to PSN

You can submit it in person (or through a representative), by mail or online. This must be done no later than 10 days before the start of the special regime.

“Newly created” entrepreneurs can submit documents for obtaining a patent simultaneously with documents for registering an individual entrepreneur. If an individual entrepreneur wants to switch to the patent system for two, three or more types of activities, he will have to obtain two, three or more patents. If an entrepreneur intends to apply the patent system in several regions, he is obliged to obtain patents in each of them.

Unified Agricultural Tax (USAT)

The unified agricultural tax () is paid by organizations and individual entrepreneurs that are agricultural producers. These are the taxpayers who produce, process and sell agricultural products. There's one thing here important condition: the share of income from the sale of such products must be at least 70 percent of the income from the sale of all goods and services.

In general, the Unified Agricultural Tax is similar to a simplified taxation system. In general, organizations that charge a single agricultural tax are exempt from income tax, and entrepreneurs are exempt from personal income tax. In addition, companies do not pay property tax, and individual entrepreneurs do not pay property tax for individuals. Until 2019, both do not pay value added tax (except for VAT on imports).

Other taxes and fees must be paid in accordance with the general procedure. In particular, contributions to compulsory insurance must be made from employee salaries, and personal income tax must be withheld and transferred.

Choosing an individual entrepreneur taxation system is very important stage at the beginning of the organization own business. If you think that choosing a taxation system will be quite difficult, then it is impossible to disagree with this. However, it is quite possible to figure everything out. We will talk about the most widely used types of taxation for individual entrepreneurs in Russia.

General taxation system (OSNO)

What is this?

Taxation system for individual entrepreneurs and organizations, which includes full list taxes that an entrepreneur must pay. This is one of the most traditional, widespread and complicated ways. If you do not submit any additional applications when registering an individual entrepreneur, then any type of economic activity in which he is engaged falls under it.

Advantages

• The use of the general procedure allows you to freely enter into economic relations with any enterprises that pay VAT;
• If the profit goes negative, then you don’t have to pay income tax;
• There are no restrictions typical for most other types of taxation: on profits, number of employees, retail space and others;

Flaws

• The most complex and complete taxation;
• Accounting is required, and in such a volume that it is difficult to do without an appropriate specialist;
• Primary documentation must be retained for no less than four years.

Simplified taxation system (STS)

What is this?

One of the special regimes (special include all except OSNO), which is provided for by the Tax Code (Tax Code). The simplified tax system is applied as taxation of individual entrepreneurs voluntarily, if there is compliance with certain criteria provided for by law:

• The average number of employees of an individual entrepreneur for one period is no more than 100 people;
• Profit for 9 months of the year is no more than 45 million rubles.

Advantages

• There is no obligation to provide financial statements to the Federal Tax Service (inspectorate of the federal tax service), which is a very significant advantage, since accounting in this situation can be significantly simplified.
• In the accounting book, entrepreneurs use the simplified tax system to indicate only those incomes and expenses that affect the formation of the base.
• Three large taxes are replaced by one, which optimizes payments quite well.
• The opportunity not to pay personal income tax (personal income tax) on amounts received as a result of business activities.
• You can select the object for which payments will be made - from income or from income with expenses deducted from them.
• The period is 1 year, which greatly reduces the number of interactions with the Federal Tax Service.

Flaws

• Not all types of activities can use the simplified tax system. In particular, organizations engaged in banking and insurance activities, lawyers, notaries, investment funds, non-state pension funds and many other entrepreneurs, a full list of which exists in Article 346 of the Tax Code, will have to abandon it.
• If “simplified” is used, then branches and representative offices cannot be opened.
• Inability to include all expenses in the base.
• No need to create invoices. Of course, this makes life even easier for the entrepreneur, but then there is a real possibility of losing clients (counterparties) who pay VAT, since they will subsequently not be able to claim it for reimbursement from the budget.
• A single income tax will always be charged; losses cannot be taken into account. This rule applies even if a transition to the general mode has been made.

Who uses the simplified tax system?

The vast majority of entrepreneurs who are allowed by law to do this.

Indeed, the simplified tax system is the most optimal option for small businesses that do not subsequently intend to expand.

The simplified tax system is especially suitable for you if:

• You have a significant amount of expenses that allow you to reduce your base;
• Retail sales are carried out, that is, clients are persons who are not going to claim a VAT refund;
• There are no plans for further expansion.

Patent tax system

What is this?

Taxation system for individual entrepreneurs (organizations cannot apply it), in which the individual entrepreneur acquires a patent for his type of activity ( full list types of activities for which you can purchase a patent exist in the Tax Code, in the corresponding chapter), which exempts you from paying some important taxes.

Advantages

• Exemption from VAT, personal income tax, property tax for individuals.
• Maximum simplified taxation.
• No need to submit to tax authority declaration.

Flaws

• Not all entrepreneurs can purchase a patent. A patent can only be taken out for certain types of activities.
• Expenses when using the patent tax system are not taken into account in any way. This means that it is impossible to compensate for them.
• If the number of employees increases or profits increase, the patent can no longer be applied. But if the patent has already been acquired, then you will need to pay tax for the entire period of validity of the last patent. The cost of the patent is not refundable.
• It is necessary to pay amounts for compulsory pension and health insurance, even if work is stopped.

Who uses the patent tax system?

At the moment, it is not very common among entrepreneurs, since it is new: such taxation of individual entrepreneurs appeared in 2013. It also involves a lot of risks associated with losses, business cessation, business expansion and all changes in general. Therefore, patents are acceptable for entrepreneurs who run a stable, established business, do not doubt the availability of profits and do not plan to expand.

Unified tax on imputed income (UTII)

What is this?

One of the specialized types of taxation, which can only be imposed on certain types of activities listed in the Tax Code. The essence of UTII is that paying it alone replaces:

• personal income tax;
• Property tax;
• Value added tax.

UTII is calculated not according to how much profit is actually received, but according to how much profit could have been received (calculation is carried out depending on the area trading floor, number of employees and other figures - depending on the type of activity).

Advantages

• There are no restrictions on the amount of annual profit.
• Notification transition. This means that the individual entrepreneur simply reports government agencies about your desire to use UTII. Tax authorities do not have the right to refuse.
• The validity period of UTII is not limited. The transition to it is carried out once.

Flaws

• Limitations on the number of employees, space, taxi fleet, and other parameters (see the law).
• It is required to follow the procedure for conducting cash and settlement transactions.
• You must submit a tax return quarterly.
• The need to maintain separate records if you are engaged in at least one type of activity that does not fall under UTII.

Who applies?

Most entrepreneurs whose activities are entirely eligible for UTII. This is a really convenient thing that can make paying taxes easier. Moreover, even if not only the activities that qualify for UTII are carried out, it can easily be combined with a simplified tax regime or with the general procedure for paying taxes.

Unified Agricultural Tax (USAT)

What is this?

A type of taxation that replaces personal income tax, VAT, and property tax for individuals. As the name suggests, it is used by agricultural producers. Other necessary taxes and fees can only be paid in accordance with the general procedure; simplification for combination with the Unified Agricultural Tax is not provided.

Advantages

• The tax burden is eased as several taxes are replaced by one.
• Advances and taxes are diverted from turnover twice as often.
• If fixed assets are acquired during the use of the unified agricultural tax, then from the moment they begin to be used they are written off at a time.
• There is no need to issue invoices or keep a sales book.
• Advances paid by customers are included in income.

Flaws

• Share of sales of agricultural products or aquatic catch biological resources should be at least 70% of your total profit.
• Full accounting records are required.
• It is not profitable to use deferred payment because the cash method is used.
• The expenses recognized under Unified Agricultural Tax are very limited compared to OSNO.
• VAT cannot be deducted from the budget.

Who uses it?

Entrepreneurs whose main profit comes from agriculture. Be careful with this tax if you are engaged in any other type of activity. If the profit from it is more than 30%, then the right to use the unified agricultural tax from the beginning of the tax period is lost, which is very inconvenient, especially in terms of reporting.

How to choose a tax system?

In order to choose taxation for individual entrepreneurs, we recommend using the following questionnaire.

1. Are you involved in agriculture?
2. If yes, do you have any additional types activities?
3. If not, then you might want to choose Unified agricultural tax.

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

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

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered as the most last option, since it bears the maximum tax burden. The regime involves the calculation and payment of two mandatory taxes: VAT (10% or 18%) and personal income tax (13%) on business income. As well as trade tax (if established by local legislation) and property tax on your own real estate used in business (2% of cadastral value object). If the cadastral assessment of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself; in 2018 this amount is 32,385 rubles. The money should reach the budget by the end of the year. You can pay in installments or in one lump sum. If the income of an individual entrepreneur for the year exceeds 300,000 rubles, then you must also pay an additional contribution - 1% of the excess amount. The due date for payment of this contribution is no later than July 1 for the previous year. Fixed charge reports are not required. There are also additional payments that are paid if there is a tax base: water tax, transport tax (using your own transport for commercial purposes), excise taxes, customs duties (for imports) and environmental fees.

In addition, the entrepreneur must pay insurance contributions for his employees to the Pension Fund (22%), the Compulsory Medical Insurance Fund (5.1%) and the Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, the individual entrepreneur transfers 13% of wages their employees.

When making cash payments, the individual entrepreneur is obliged to establish control cash register equipment, and for non-cash payments - .

To reflect all the activities of a businessman, it is necessary to maintain. Based on its data, a final declaration is drawn up. For individual entrepreneurs on OSNO payment is provided advance payments Personal income tax quarterly throughout the year. To do this, you need to submit to the tax authority Form 4-NDFL with a preliminary calculation of income. In 2018, 3-NDFL declarations for property and transport taxes are submitted once a year. Quarterly - VAT, payments to the Pension Fund and Social Insurance Fund, 6-NDFL. And monthly - SZV-M to the Pension Fund.

Simplified system (STS)

Taxation of individual entrepreneurs in 2018 can be significantly reduced for first-time registered entrepreneurs who have chosen the simplified tax system in social sphere, areas of production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the constituent entities of the Russian Federation with their laws.

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

If customers pay in cash, then the use of cash register is mandatory. For non-cash payments it is required.

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

Additionally, a trade tax may be charged (if provided for by local legislation), property tax for individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use natural resources, excise taxes, duties).

It is provided, as with OSNO, for the maintenance and payment of fixed payments to individual entrepreneurs “for themselves,” personal income tax and insurance premiums for employees. Annual reporting - declaration according to the simplified tax system, 2-NDFL, property taxes (if necessary), submitted once a quarter, calculations to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the Pension Fund of Russia.

Unified tax on imputed income (UTII)

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

Each type of activity has its own physical indicator (number of employees, sales area, number of cars, seats, etc.). Two deflator coefficients K1 and K2 are involved in tax calculation. The first one is installed once a year federal law(in 2017 K1 = 1.868), the second - by local legislation (different for different types classes). Tax rate 15%. Payment calculation algorithm: basic yield*physical indicator*3 months*K1*K2*15%

You need to pay tax and submit a return once a quarter. The limitation on the use of the system is the excess number of employees (100 people). There is no need to keep special records, just records of physical indicators.

What else you need to know about UTII:

1. Very easy to use for accounting and reporting.
2. Financially beneficial.
3. You can start using it at any time of the year by submitting an application to the Federal Tax Service within the first 5 days of starting your activity. To terminate the application, an application is also submitted.
4. Payment of UTII does not exempt individual entrepreneurs from paying other taxes (if there is a tax base), fixed contributions “for themselves” and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent system (PSN)

A patent is a document granting the right to engage in a certain type activities in the territory of the issuer municipality. The patent system can only be used by individual entrepreneurs. A patent is issued on the basis of an application to the tax authority at the place of activity 10 days before its start.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles* K-deflator (in 2018 - 1.481). These are mainly household services, small retail trade and catering.

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

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

As for the simplified system, entrepreneurs on the PSN may be provided with tax holidays under the same conditions (see above). Like UTII, it is not necessary to use cash registers when making cash payments for a patent. But it is necessary to keep a book of income and expenses. Reporting for PSN is not provided. Pay fixed contributions Individual entrepreneurs and contributions and personal income tax for employees are also necessary.

Regime for rural entrepreneurs (UST)

The Unified Agricultural Tax (Unified Agricultural Tax) has been developed especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products. It is similar to the simplified tax system. Calculation procedure: income minus expenses * 6%. The declaration is submitted at the end of the year, and the Unified Agricultural Tax is paid twice (for each half-year).

The tax regime is used by a narrow number of payers and is not discussed in detail.

How to choose a tax regime for individual entrepreneurs?

Priorities for each tax regime:

BASICALLY use IP: Working with large suppliers for whom it is economically profitable to reimburse VAT from the budget. With a staff of more than 100 people. Those who do not comply with the conditions for the transition to the simplified tax system.

The simplified tax system (income) is usually chosen by service and trade providers, where the amount of expenses amounts to up to 70% of the total income).

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

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

PSNs are chosen by individual entrepreneurs working independently or with a small staff hired employees, as well as those who do not work constantly. Every year you need to take out a new patent.

Only agricultural producers and fishing industries can choose unified agricultural tax.

Clearly and to the point about all taxation regimes for individual entrepreneurs in this video:

So, taxation of individual entrepreneurs in 2018 very diverse. To choose the most suitable one, you need to calculate possible options for all systems, take into account all restrictions and tax reduction opportunities. Thank you for your attention! Ask your questions in the comments.

Taxation of individual entrepreneurs or what taxes an entrepreneur pays in 2018 updated: June 27, 2018 by: Everything for individual entrepreneurs