Hello! In this article we will talk about paying taxes and filing reports for individual entrepreneurs without employees in all taxation systems for 2021.
Today you will learn:
- What taxes will individual entrepreneurs without employees pay?
- How much are mandatory contributions?
- How to report to the tax authorities.
Content
- How taxpayers replenish the budget
- Contributions for yourself
- We report to the state
- Individual entrepreneur on OSNO without employees
- Taxes for individual entrepreneurs on the simplified tax system without employees
- Individual entrepreneur reporting on UTII without employees
- Individual entrepreneur on the Unified Agricultural Tax without employees
- Reporting of individual entrepreneurs on a Patent (PSN) without employees
Important! Use our tax calendar. There you can always see all types of reporting and taxes that you need to submit.
How taxpayers replenish the budget
When opening your own business, you must decide for yourself whether you will have hired staff. Usually, at first, entrepreneurs try to do large amounts of work on their own, without hiring an assistant for this. Also, the first months of activity do not always bring significant income, which does not allow hiring workers.
We will talk about those individual entrepreneurs who work without employees. The absence of people on staff does not exempt such figures from paying funds to the budget. The tax burden falls equally on the shoulders of any individual entrepreneur, and it depends on the chosen taxation system.
The general tax system called OSNO has the highest tariffs, and therefore is used by individual entrepreneurs. It is rare to find her among individual entrepreneurs without employees.
However, in practice, OSNO is automatically assigned to any entrepreneur upon registration. And if for some reason you did not write an application to use a different fee system, you will pay taxes according to OSNO.
These include:
- VAT (there are three rates equal to 0, 10 or 20%);
- Property tax (from 2021 in some regions it is calculated according to the cadastral value, and not the inventory value, as was previously);
- Personal income tax as an income tax.
The leader among tax systems is the simplified tax system.
If your state does not have employees, then you only need to pay one tax:
- In the amount of 6% of revenue (and all income of the enterprise is taken into account here);
- In the amount of 15% of the difference between income and expenses.
One of the frequently used taxes is UTII. The individual entrepreneur who uses it pays 15% of the basic income multiplied by special coefficients.
Individual entrepreneurs engaged in the field of agricultural products pay the Unified Agricultural Tax. It is calculated at 6% of the difference between the income and expenses incurred by the entrepreneur.
A relatively new area for entrepreneurs is working with a patent (PSN). Here a single tax is paid in the amount of 6% of potential income from activities in the region.
Local authorities can change the tax rate down to 0%. These are the so-called tax holidays, which give the right not to pay funds to the budget in the first two years after registration of an individual entrepreneur.
In addition to the listed rates, individual entrepreneurs pay additional tax payments depending on the type of activity. For example, transport tax must be paid if the company uses a car for commercial purposes, you pay land tax when using the site, and so on. These fees do not depend on the current tax system and are applied in conjunction with any of them.
If an individual entrepreneur does not have employees, then he does not need to pay personal income tax in the amount of 13% for hired workers. This tax is not paid for yourself. Pension contributions are made through mandatory contributions. The latter will be discussed further.
Reporting on cash transactions
Business entities that carry out operations related to the receipt, issuance and storage of cash
(cash transactions) are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).
The need to maintain cash discipline does not depend on the chosen taxation system or the presence of a cash register.
However, since June 2014, a simplified procedure for maintaining cash discipline
, which most affected individual entrepreneurs. They are no longer required to maintain a cash register on a par with organizations and draw up cash documents (PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment of wages (payroll and payslips).
Also, according to the simplified procedure, individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) are no longer required to set a cash balance limit at the cash register.
Learn more about cash discipline.
Contributions for yourself
Without employees, you are still required to make contributions to insurance funds. In this case, the payment is transferred only for the owner of the individual entrepreneur.
It is necessary to transfer money to the pension and health insurance fund. Contributions to the Social Insurance Fund are voluntary, and therefore their use among individual entrepreneurs without employees is sporadic.
Previously, payments were made directly to extra-budgetary funds. Since 2017, there have been changes that have made the tax office an intermediary in such calculations. Now her accounts accumulate not only tax revenues, but also mandatory insurance contributions. This simplified control over taxpayers by government agencies.
Since 2021, contributions to the pension and health insurance fund have become fixed, regardless of the minimum wage. This was done in the interests of entrepreneurs and in order to reduce the tax burden.
Their amount became equal to 36,238 rubles, including: 29,354 rubles paid for contributions to pension insurance and 6,884 rubles for medical insurance.
However, these are not final calculations. If at the end of the year the entrepreneur’s profit amount is more than 300,000 rubles, then 1% of the difference between the actual profit and 300,000 rubles is additionally paid to the pension fund. For example, your income for the year amounted to 485,000 rubles. In addition to 36,238 rubles, you will also pay (485,000 - 300,000) * 1% = 1,850 rubles.
Contributions of individual entrepreneurs without employees are subject to mandatory payment along with taxes. Every entrepreneur is obliged to transfer funds to insurance funds, regardless of whether he has made a profit or whether the individual entrepreneur operates only according to documents.
A fixed payment of 36,238 rubles must be made for 2021 by December 31, 2021. Payment of 1% for income over 300,000 rubles must be made before July 1, 2021.
There is also a maximum limit for funds that can be contributed to insurance funds. This amount is calculated as follows: 8 * 29,354 * 12 * 26% . Where 29,354 is a fixed amount deducted for pension insurance. The limit on the amount of contributions for 2021 will be 234,832 rubles. This amount includes both the fixed part and the percentage excess from income of more than 300 thousand rubles.
We report to the state
The activities of any entrepreneur are impossible without various calculations and correlation of income with expenses. You must declare your taxes and contributions to the appropriate authorities, having with you a form with calculations of the amounts. Each taxation system has its own reporting features.
We have prepared a table for you on the deadlines for submitting reports for 2021.
| Tax system | What kind of reporting? | Deadlines |
| OSN | VAT declaration (transmitted only in electronic format, starting from 2015) | For 2021 quarterly - April 25, July 25, October 25 and for the 4th quarter January 27, 2021 |
| OSN | Declaration in form 3-NDFL | Until April 30, 2021 (for 2021) |
| OSN | Declaration for 4-NDFL (about future profits) | From one to 5 days after the end of the month in which the profit was made |
| simplified tax system | Declaration according to the simplified tax system | Until April 30, 2021 (for 2021) |
| UTII | Declaration on UTII | Once a quarter until April 22, July 22, October 21 and January 20, 2021 (for the 4th quarter of 2021) |
| Unified agricultural tax | Declaration of Unified Agricultural Tax | March 31, 2021 upon submission of the report for 2021 |
| PSN | Not provided | — |
You can read about how to fill out declarations below:
- How to fill out the 3-NDFL declaration;
- How to fill out the 4-NDFL declaration;
- How to fill out the simplified tax system “Income” declaration;
- How to fill out the simplified taxation system “Income minus expenses” declaration;
- How to fill out the UTII declaration;
- How to fill out the Unified Agricultural Tax declaration.
In addition to generally accepted reporting in the form of a declaration, each individual entrepreneur, regardless of the tax system, maintains internal reporting. By the end of the year, the book of income and expenses should be put in order: the tax office may need it at any time.
An individual entrepreneur without employees does not report to extra-budgetary funds. Such entrepreneurs have a responsibility only to the tax authority.
Now let's look at the tax payment dates and some of the features of reporting on each tax system.
Individual entrepreneur on OSNO without employees
If you practice OSNO, you can combine this taxation system with:
- UTII;
- PSN.
At the same time, separate reports are submitted for each tax and different calculations are made. We have listed payments to the tax authority for individual entrepreneurs on OSNO without staff in the table.
| What taxes does an individual entrepreneur pay without employees? | Bid | Formula | Individual entrepreneur reporting without employees and payment |
| VAT | 0%, 10% or 20% (depending on the product category) | Product cost*20/120 |
Pay by the 25th day of the month following the reporting quarter |
| For property | Up to 2.2% (set by local laws) | Depends on object criteria | No reporting provided. Payment for 2021 – until December 1, 2021 |
| Personal income tax (from profit) | 13% | (Income - expenses)*13% |
Pay advances based on quarterly notifications from the tax office before July 15, October 15 and January 15 |
If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.
Let's take an example of paying VAT in 2021. If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.
Example. You bought a product from a seller on OSNO for 15,700 rubles in February 2021. The product was sold in the same month for 20,000 rubles. VAT on the purchase price will be: 15,700*20/120 = 2,616.67 rubles. Now let's calculate the amount of tax that needs to be paid to the budget: 20,000 * 20/120 - 2,616.67 = 716.66 rubles. If there is no more turnover in the company, then this amount must be transferred to the budget before April 25, 2021.
OSNO adherents without employees have the opportunity to reduce personal income tax (profit) payable as follows:
- At the expense of social deductions for an individual (for example, for one’s own education or treatment in medical institutions for oneself and immediate relatives. The total amount of deductions cannot exceed 120,000 rubles combined with other expenses);
- Due to contributions to insurance funds paid quarterly.
Example. The total profit for the year was 743,000 rubles. Confirmed expenses associated with activities – 516,000 rubles. Contributions paid to insurance funds amount to 27,990 rubles. The total tax for the year is: (743,000 8)*13% = 24,799.06 rubles.
This might also be useful:
- Changes in individual entrepreneur taxation in 2021
- What taxes does the individual entrepreneur pay?
- Tax system: what to choose?
- How much taxes does an individual entrepreneur pay in 2021?
- Fixed payments for individual entrepreneurs in 2021 for themselves
- Submitting reports electronically - using innovations
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Taxes for individual entrepreneurs on the simplified tax system without employees
Taxes for individual entrepreneurs without employees include deductions from the company’s income. There are two tax calculations on the simplified tax system, which we have displayed in the table.
| Formula | Tax payment deadlines | Reporting |
| Income*6% | For 2021 – until April 30, 2021 |
|
| (Income - expenses)*15% | For 2021 – until April 30, 2021 |
|
Example. In 2021, you earned 735,000 rubles of retained earnings. The simplified tax system “Income” is used. Therefore, the tax payable will be 735,000 rubles * 6% = 44,100 rubles. It is necessary to transfer funds to the tax account by April 30, 2021.
Using the simplified tax system, an individual entrepreneur without employees can reduce the amount of tax payable or the tax base. The first option is suitable for the simplified tax system “Income”, and the second – for “Income - expenses”.
Example. Let’s say an entrepreneur practices a simplified income tax without employees at a rate of 6%. Income for the year amounted to 692,000 rubles. Tax payable: 692,000 * 6% = 41,520 rubles. The individual entrepreneur paid contributions of 36,238 rubles for the year. He has the right to reduce the amount of tax by the entire amount of payment to extra-budgetary funds. We get a tax equal to: 41,520 - 36,238 = 5,282 rubles. If the amount of insurance premiums exceeds the tax, then the latter is not subject to payment.
If an entrepreneur applies the simplified tax system “Income - Expenses” at a rate of 15%, then the amount of insurance payments is deducted from the tax base.
Example. If income was 924,000 rubles for 12 months, expenses were 699,000 rubles, and contributions to funds were made for a fixed amount of 32,385 rubles, then the tax is calculated as follows: (924,000 * 15
% = 28,314 rubles.
% = 28,314 rubles. Declaration according to the simplified tax system
You need to submit a tax return once a year. This is a report about your business, according to which the tax office checks whether you paid taxes correctly.
The declaration must always be submitted. If you did not earn anything last year, submit a zero report.
Deadline: April 30. If this day falls on a weekend or holiday, the deadline is shifted to the next business day.
How to prepare a declaration under the simplified tax system
The declaration form was approved by order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected] It is not necessary to read the filling procedure and manually calculate the indicators. Upload your current account statement to Kontur.Elba and receive a ready-made report according to the simplified tax system.
How to submit a return to the tax office
- Print it out and personally take it to the inspectorate.
- Send a printed report by registered mail with a list of attachments.
- Send via Internet. When paying for any Kontur.Elbe tariff, we will issue you a free electronic signature for sending reports.
Individual entrepreneur reporting on UTII without employees
The use of UTII is limited to areas of activity that are specified in regional regulations.
To calculate the tax, the following formula is used:
B*FP*k1*k2*15%, where:
- B – basic profitability of one month per unit of physical indicator;
- FP is a physical indicator used for business purposes (this can be the area of a retail outlet, the number of stores, etc.);
- k1 – coefficient established on an annual basis by the Government;
- k2 – reduction coefficient registered once a year by local authorities (varies from 0.005 to 1).
Tax payment occurs in quarterly payments until the 25th day of the month following the end of the quarter. Let's look at paying taxes in 2021 using an example.
Example. Basic income for the 1st quarter of 2021 is 7,500 rubles monthly. The number of employees equal to 7 is used as a physical indicator. K1 for 2021 is 1.915, and as a basis for k2 we will take the value of 0.6. Imputed income, taking into account the number of people on staff, will be: 7,500 * 7 * 3 = 157,500 rubles per quarter. Next, we adjust the income by correction factors – K1, K2. The calculation is as follows: 157,500 * 1.915 * 0.6 = 180,968 rubles. And the last stage is the tax: 180,968 * 15% = 27,145 rubles.
According to UTII, individual entrepreneurs without staff have the opportunity to reduce the amount of tax on contributions to extra-budgetary funds. You can reduce the tax payment for the quarter in which the advance payment was made to extra-budgetary funds.
Example. You paid contributions in the first quarter in the amount of 7,000 rubles. Let's take the tax from the example above. For the first quarter it is equal to 27,145 rubles. Total amount to be paid taking into account the contribution: 27,145 - 7,000 = 20,145 rubles.
Individual entrepreneur on the Unified Agricultural Tax without employees
Unified agricultural tax can be applied only by those individual entrepreneurs who conduct activities related to the production of agricultural products. With this taxation system, the process of doing business is significantly simplified due to minimal reporting and a low tax rate.
| Formula | Payment | Reports |
| (Income - expenses)*6% | Advance payments for half a year. The first payment for 2021 is due July 25, 2021, the final payment is due March 31, 2021 |
The declaration under the Unified Agricultural Tax is submitted before March 31 of the year following the reporting year. For 2021, the report must be submitted by March 31, 2021. |
| VAT – 20% (introduced from 01/01/2019. You can take advantage of the exemption in accordance with Article 145 of the Tax Code of the Russian Federation, paragraph 2, paragraph 1) | Payments are made quarterly, before the 25th day of the month following the reporting quarter. |
|
Let's look at the example of paying for the Unified Agricultural Tax in 2021 for an individual entrepreneur without staff.
Example. For the first 6 months of activity, the income amounted to 380,000 rubles. Expenses for this period were confirmed in the amount of 200,000 rubles. Income for 2021 was 625,000 rubles, and expenses were 392,000 rubles. Tax amount for the first half of the year: (380,000 - 200,000)*6% = 10,800 rubles. It must be paid by July 25, 2021. Annual tax that must be paid before March 31, 2021: (625,000 - 392,000)*6% - 10,800 = 3,180 rubles.
Individual entrepreneurs who practice unified agricultural taxation and do not have hired staff can reduce the tax base for contributions to extra-budgetary funds for themselves. The part of the payments that you made in advance can be taken into account as expenses.
Example. To calculate taxes, let's look at the previous example. The amount of income for the first 6 months of activity is 380,000 rubles, and expenses are 200,000 rubles. Let's say you paid 14,000 rubles in contributions. The tax payable will be: (380,000 0)*6% = 9,960 rubles.
Comments
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Natalya 09/05/2015 at 20:29 # Reply
Good evening. I opened an IP (usn income) in July, the first income will be in October. Did I understand correctly that I don’t need to pay anything for the 3rd quarter (including it’s better to pay to the Pension Fund in the 4th quarter and not in the 3rd quarter for deductions), and in the 4th quarter I need to pay the entire amount in the Pension Fund up to 31 December, and I will need to pay the simplified tax system only in 2021 - until April 30, 2021 - pay the tax according to the simplified tax system funds (for the fourth quarter of last year);
Natalia 09/05/2015 at 21:16 # Reply
Natalya, good evening. You understood correctly, if you have no income until October, i.e. in the third quarter, then you will not have the simplified tax system, but you can pay to the funds until December 31 in order to deduct these amounts from the simplified tax system in the fourth quarter.
Tatyana 09/07/2015 at 14:42 # Reply
kurid
Is this book checked by the Federal Tax Service?
Natalia 09/07/2015 at 14:49 # Reply
Tatyana, the Federal Tax Service can check any document related to business activities. The book of income and expenses is the main document for individual entrepreneurs.
Diana 09/17/2015 at 08:35 # Reply
Hello! Please tell me, I want to open an individual entrepreneur even tomorrow. all documents are ready. but I want to carry out my activities from October 1 using the UTII regime. Is it worth applying for the simplified tax system along with documents for an individual entrepreneur? After all, they don’t immediately accept UTII. If so, what reports will I need to submit before applying for UTII? Thanks in advance!
Natalia 09.17.2015 at 14:38 # Reply
Diana, hello. Payers of UTII who do not intend to carry out activities that are not subject to taxation on imputed income should submit an application to switch to the simplified tax system. The list of activities subject to UTII taxation is very small, and it may well happen that, while conducting activities subject to UTII taxation, tomorrow you will want to start another type of business that is no longer subject to the single tax on imputed income. This is not to mention the possibility, during business development, of exceeding the limits established by law for the application of UTII. During the year you will not be able to switch to the simplified tax system if necessary. If activities are not carried out under the simplified tax system, you do not need to pay any additional taxes; submit a “zero” simplified tax return once a year. Therefore, submit an application for application of the simplified tax system along with the documents for registration of individual entrepreneurs. Then apply for UTII. Submit the zero report of the simplified tax system for 2015 by April 30, 2021.
Olga 09.17.2015 at 16:09 # Reply
Good afternoon I opened an individual entrepreneur with 6% income on 08/18/15. Revenues amount to 322,000.00. When and what payments should I pay?
Natalia 09.17.2015 at 20:29 # Reply
Olga, hello. As I understand, your income since August 18, 2015 amounted to 322,000 rubles. By the end of September (the last month of the third quarter), your income will increase even more, so I advise you to pay contributions to the Pension Fund and the Social Insurance Fund for the time of the third quarter that you work until the end of the year, this amount will be: In the Pension Fund 5965x26%x4+ (5965:31x14)x26 %=6203-60 rubles In FFOMS 5965x5.1%x4+(5965:31)x5.1%)=700-40 rubles You can pay these amounts before the end of the year, but then you will not be able to reduce the advance payment of the simplified tax system (which you must pay until October 25 (19320-00 Rubles) for the amount of paid contributions. In other words, if you pay fixed contributions before the end of September, then the advance payment for the 3rd quarter, which must be made before October 25, 2015, will be 12416-00 instead of 19320-00 You will also have to pay to the Pension Fund 1% of the amount exceeding 300,000 rubles of annual income by April 1, 2016. Otherwise, if you receive an income of 600,000 rubles by December 31, 2015, you must additionally pay to the Pension Fund 300,000x1% = 3000- 00 rubles.
Olga 09.22.2015 at 12:05 # Reply
Hello, thank you, don’t you need to pay another 1% on income exceeding 300,000 to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund? And by what date in the 3rd quarter must I pay the contribution to the Pension Fund and the Federal Compulsory Medical Insurance Fund in order to apply the deduction under the simplified tax system?
Natalia 09.23.2015 at 18:20 # Reply
Olga, I wrote to you that “You will also have to pay to the Pension Fund by 04/01/2016 1% of the amount exceeding 300,000 rubles of annual income. Otherwise, if you receive an income of 600,000 rubles before December 31, 2015, you must additionally pay 300,000 x 1% = 3,000-00 rubles to the Pension Fund.” To apply the deduction under the simplified tax system, you must until the end of the 3rd quarter, i.e. pay the fixed amount of contributions by September 30th. Moreover, it is not necessary to divide the annual amount evenly; whatever amount of fixed payments you pay before September 30, you will deduct the amount from the simplified tax system.
Natalia 09.23.2015 at 18:22 # Reply
Olga does not need to pay to the FFOMS; the amount of 1% of the amount exceeding 300,000 rubles of annual income is paid only to the Pension Fund.
Dmitry 10/15/2015 at 01:37 pm # Reply
Natalia. You've found something incomprehensible here. Check the formulas and numbers. In the Pension Fund 5965x26%x4+ (5965:31x14)x26%=6203-60 rubles In the Federal Compulsory Medical Insurance Fund 5965x5.1%x4+(5965:31)x5.1%)=700-40 rubles
Dmitry 10/15/2015 at 01:53 pm # Reply
The Pension Fund of Russia receives 6904.01 rubles. FFOMS correct formula 5965x5.1%x4+(5965:31x14)x5.1%) = 1354.25 rubles.
Angela 09.17.2015 at 17:30 # Reply
Good afternoon On June 27, 2015, I opened an individual entrepreneur under the simplified tax system 6% without employees, the activity began on July 15. I have several questions... 1. I have not registered with the Trade Tax (I am now going to do this) Is it possible to avoid a fine? 2. When and what payments should I pay??? 3. Do I need to conduct KUDiR??? Thank you in advance!
Natalia 09.17.2015 at 20:41 # Reply
Angela, good evening. I answer point by point: 1. The trade tax has been introduced so far only in Moscow from 07/01/2015. Article 3 of Law No. 62 lists the types of trade that can be carried out in Moscow without paying a trade tax. These are: • retail trade carried out using vending machines; • trading at weekend fairs, specialized fairs and regional fairs; • trade through retail chain facilities located on the territory of retail markets; • retail retail trade carried out at facilities under the operational management of autonomous, budgetary and government institutions. The deadline for submitting a notice of registration as a trade tax payer is five working days from the date of occurrence of the object of taxation (clause 2 of Article 416 of the Tax Code of the Russian Federation). According to experts from the Federal Tax Service of Russia, if, as of July 1, 2015, an organization or individual entrepreneur is already trading through a trade facility that is subject to trade tax in Moscow, then the tax service must be notified about this no later than July 7, 2015. Carrying out trade subject to trade tax without sending this notification is equivalent to conducting business without registration (Clause 2 of Article 416 of the Tax Code of the Russian Federation). And for this violation, tax liability is provided in the form of a fine in the amount of 10 percent of the income received as a result of such activity, but not less than 40,000 rubles (clause 2 of Article 116 of the Tax Code of the Russian Federation). Please note that at present, a notification of registration as a fee payer can be submitted in any form, indicating the necessary information (they are listed in paragraph 1 of Article 416 of the Tax Code of the Russian Federation). 2.The first time trade fee must be paid by October 25, 2015. Using the simplified tax system, you pay advance payments by the 25th day of the month following the reporting quarter, i.e. next payment until October 25, 2015. You must also transfer fixed contributions to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund, there are two options: - pay the entire amount one time before the end of the year; — pay in installments in order to be able to reduce the amount of the advance payment of the simplified tax system by the amount of fixed contributions transferred in the quarter for which you pay the advance payment of the simplified tax system. Until April 1, 2016, they must additionally transfer to the Pension Fund 1% of the amount exceeding 300,000 rubles of annual income.
Natalia 09.17.2015 at 20:43 # Reply
Angela, I’m sorry, I didn’t answer your third question. You must keep a book of income and expenses based on primary documents. There is no need to certify it to the tax office.
Angela 09.21.2015 at 12:20 # Reply
Thanks a lot!
Veniamin 09/22/2015 at 07:17 # Reply
The bank transferred 8.96 rubles. credited to my account as monthly income for storing money in an individual entrepreneur’s account. They refuse to recall, citing this. that in the application when opening the account I agreed to this transfer of income for storing money on an account. I am on an Internal Income Tax Act, and have filed a zero declaration under the simplified tax system every year. The simplified tax system has 6% income. How to behave now, bother with taxes from 8.96 rubles. and I don’t want a declaration under the simplified tax system (no longer zero), please advise.
Natalia 09.22.2015 at 12:30 # Reply
Benjamin, good afternoon. Since such a situation has already occurred and you signed an Agreement with the bank, the bank fulfilled its obligations and transferred the amount of your income to you, then: - re-enter the Agreement with the bank for the next period, in which the bank will not be obliged to transfer you income for storing money - for the amount already received report to the tax office and pay 6% of income (pay 6%, draw up a corrective declaration, send this declaration to the tax office, attaching a copy of the payment slip confirming payment of the tax)
Veniamin 09.22.2015 at 14:35 # Reply
Sorry, but why draw up a corrective declaration if this is the simplified tax system and it was August 31, 2015. In my opinion, the declaration must be submitted in 2016.
Natalia 09.23.2015 at 18:17 # Reply
Veniamin, you wrote that you filed zero declarations, not taking into account income in the amount of 8.96 rubles (in the first question you did not say that it was 08/31/2015), so I answered that it is necessary to file a corrective declaration taking into account that that income was received. And if you meant that you received income only in 2015, then naturally submit a declaration based on the results of 2015, and from 2016 renew the Agreement with the bank. I apologize for the misunderstanding.
Angelika 09.24.2015 at 12:09 # Reply
To which bodies should I pay fees? I'm new to this. If possible, list them. Usn 6% without employees. I’m starting to sell things myself.
Natalia 09/25/2015 at 10:56 am # Reply
Angelica, good afternoon. You need to pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. You determine the deadlines for paying contributions yourself. Can be done once until the end of the year. You can quarterly, in this case, by the amount of contributions paid in the reporting quarter, you can reduce the advance simplified tax system payment to the tax office. The amount of advance payments depends on the minimum wage established by the government of the Russian Federation for each year: in the Pension Fund of the Russian Federation the minimum wage is 26%; in FFOMS minimum wage x 5.1%. Advance payments must be transferred to the tax office quarterly by the 25th day of the month following the reporting quarter. Also, until April 1, pay to the Pension Fund 1% of the amount exceeding the annual income over 300,000 rubles. Those. if your annual income is 600 thousand rubles, then you pay (600 thousand - 300 thousand) x 1% = 3000-00 rubles to the Pension Fund.
Angelika 09.24.2015 at 12:49 # Reply
Hello
And tell me who I can contact for full advice on organizing an individual entrepreneur?
Natalia 09/25/2015 at 10:59 am # Reply
Angelica, it’s not clear what you mean by the phrase “individual entrepreneur organization.” If you mean registering an individual entrepreneur, paying taxes and contributions, then you can contact the tax authority, the Pension Fund of the Russian Federation, accordingly. And the organization of the business process itself is already your area of responsibility; you can contact individual entrepreneurs conducting a similar type of activity.
Sofia 09.25.2015 at 12:46 # Reply
Hello, thank you for the informative article and answers to questions, which are very useful. Remaining questions: 1. When calculating mandatory contributions, should the day of registration be taken into account? 2. Individual entrepreneur on the simplified tax system income 6%, did not pay for goods and services with VAT, did not accept invoices. Do I need to submit a VAT return? 3. Do I need to submit a settlement to the Federal Tax Service for the advance payment for the 3rd quarter, and if so, within what time frame?
Natalia 09/25/2015 at 01:16 pm # Reply
Sofia, good afternoon. I answer your questions: 1. When calculating fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. you need to take into account the date of registration as an individual entrepreneur. If you overpay into these funds, then it’s okay, but if you underpay, you will have to pay a fine. 2. In your case, the VAT return is not submitted. 3.Calculations are not accepted for advance payments. You submit a declaration to the simplified tax system once a year - before April 30, 2021, for 2015.
Sofia 09/28/2015 at 09:18 # Reply
Hello, today I started looking at documents for the quarter and discovered that the bank has issued me an invoice for 300 rubles per hour for the services of certifying signatures on subscription cards. VAT 45.76 rub. What to do in this case. Do I need to submit a VAT return? And please tell me how does an individual entrepreneur determine his income for taxation using the cash method?
Natalia 09/28/2015 at 01:03 pm # Reply
Sofia, good afternoon. If you are not a VAT payer and have not issued invoices to anyone, then you do not need to submit a VAT return. You reduce the VAT on your sale at the expense of the purchase VAT, therefore you simply write down the VAT in your KUDIR as expenses on a separate line. Individual entrepreneurs have the right to determine their income using the cash method. The date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way (cash method).
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