Tax holiday for Tax holidays for individual entrepreneurs - how to use. What does it mean

Tax holidays for entrepreneurs were introduced by Federal Law No. 477-FZ of December 29, 2014 and allow, under certain conditions, to receive tax exemption. But do not rush to rejoice - not everyone is suitable for these conditions.

The benefit consists in a 0% tax rate for individual entrepreneurs who are on two taxation systems - a simplified () and a patent system (). At the same time, you still need to file a declaration under the USN.

All other mandatory contributions to off-budget funds, etc. - are paid on a general basis, taking into account the specifics of a particular tax regime.

Who can take advantage of tax holidays

Tax holidays do not apply to legal entities.

This benefit can only be obtained individuals, first registered as an individual entrepreneur (IP) after the date of introduction of benefits in the relevant region. Close and immediately reopen the IP - it will not work, because. this can be tracked by the TIN of an individual.

By the way, most likely, this is why the holidays were not extended to small businesses, as originally planned. After all, when liquidating legal entity and the creation of a new one - the TIN is changing and, accordingly, all SEs could re-register for benefits, and it would be quite difficult to control this.

Which regions have tax holidays?

Law No. 477-FZ does not prescribe the introduction of tax holidays, but only grants the regions this right. Holidays were introduced in each subject of the Russian Federation separate law. And some of the regions were in no hurry to do this, not wanting to reduce revenues to their budgets. But at the moment, almost all subjects of the Russian Federation have adopted relevant laws, with the exception of the following:

• Vologda region (in terms of the USN);
• Nizhny Novgorod region (in terms of PSN);
• Republic of Ingushetia (in terms of PSN);
• Republic of Crimea;
• Tatarstan.

Types of activities of individual entrepreneurs that fall under tax holidays

The law established only the areas of activity for which vacations can be introduced, leaving the regions to independently determine specific types. It should be noted that trade is not included in the list of these areas.

But what is included? The law refers to the production, social and scientific activity. Each subject of the Russian Federation independently chooses the types of activities related to these areas in accordance with OKVED.

As a rule, the production of alcohol, tobacco products, and jewelry is excluded from the production sector. The social sphere may include, for example, health care, the organization of sports and cultural events, the provision of public services.

Period of tax holidays

Here it is necessary to distinguish between the period of validity of the law on holidays as a whole and the period of validity of benefits for an individual entrepreneur. The law as a whole is valid until January 01, 2021.

Each individual individual entrepreneur can use holidays for two tax periods (i.e., a maximum of 2 years). Moreover, an incomplete year is also considered tax period Therefore, it is more profitable to register at the beginning of the year if possible.

Restrictions on revenue and number of employees

For individual entrepreneurs applying the simplified tax system, the share of revenue from activities subject to holidays must be at least 70% of total revenue. Also, the subjects of the Russian Federation have been granted the right to introduce additional restrictions on the number of employees and the total amount of IP revenue.

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Small business in Russia, despite the ongoing legislative efforts of the state, does not, alas, feel a sense of real support. The problem here is not only that on the ground many of the government's initiatives "fade to naught." There is also a lack of legal literacy among entrepreneurs themselves, which allows them to receive tax preferences, including small business tax holidays…

Therefore, only one out of ten novice businessmen understands what tax holidays are in principle, what types of activities fall under tax holidays, and how tax holidays in 2019 can be secured. This article is written to remove all questions about tax holidays for individual entrepreneurs in 2019.

Tax holidays for individual entrepreneurs as they are: 5 important facts

Learn more about tax breaks for sole proprietorships

All of the above points indicate that the 2019 tax holiday is more of a myth than a reality. However, in sports terminology, “until the last game is lost, the game is not lost”, which means that it is necessary to use the opportunities provided by the state to the end. Moreover, statistics show an increase in the number of individual entrepreneurs going on vacation.

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A useful video on the topic will help you understand the intricacies of Tax Holidays:

How to get tax holidays for individual entrepreneurs in 2019?

Terms of tax holidays for individual entrepreneurs from the Federal Tax Service

The action plan of a novice IP should be as follows:

Remember that the duration of the holidays is the first two tax periods in a row (continuously) from the moment of registration or transition to the simplified tax system (patent). Therefore, it is better to “leave for the holidays” from January 2019. Then you will receive two full years (2019 and 2020) at a zero rate.

You can find out about tax holidays in the regions on the official website of a particular region.
If you have any questions on the topic, please ask them in the comments to the article.

Tax holidays for individual entrepreneurs in 2019 updated: April 12, 2019 by: All for IP

In 2015, the concept of tax holidays was introduced in the legislation of the Russian Federation, which give the right to individual entrepreneurs(registered for the first time) do not pay taxes. For individual entrepreneurs, a rate of 0% is set for certain types of activities.

In our today's material, we will consider in which areas tax holidays are introduced for individual entrepreneurs in 2019 and other forms of small and medium-sized businesses, what benefits are provided for small businesses and what features tax holidays have in Moscow, as well as in other regions of Russia in 2019 .

Features of tax holidays in 2019

The application of tax holidays in a particular region of the Russian Federation depends on the decision of local authorities. It is they who establish the types of activities (according to OKUN and OKVED) that are subject to tax holidays. Thus, the law on tax holidays will not be valid in all regions.

It should be noted that the essence of the law is that for individual entrepreneurs who work on a patent and simplified taxation system, a 0% rate applies. Wherein insurance premiums in the FSS and the PFR for themselves and for employees, reporting on taxes and personal income tax in 2019 remains unchanged.

Terms of tax holidays for individual entrepreneurs

Tax holidays will be valid in the constituent entities of the Russian Federation from 2015 to 2020 and can be applied under the following conditions:

1. Only individual entrepreneurs who have registered for the first time can use the benefit. Existing sole proprietorships are not subject to tax holidays. Even if an individual entrepreneur has deregistered and re-registered as an individual entrepreneur, he does not fall under the law on tax holidays.

2. Entrepreneurs who, within two years (from the date of state registration) switched to PSN or USN. The exemption does not apply to other tax regimes.

3. The right to apply the benefit (rate 0%) is valid only for the first two years of the IP activity.

4. Tax holidays for individual entrepreneurs in 2019 apply only to those entrepreneurs who operate in the following areas:

• social;
• scientific;
• production.

At the same time, the share of income of an individual entrepreneur in the above types of activities cannot be less than 70% of total amount entrepreneur's income.

5. The authorities of the constituent entities of the Russian Federation may introduce additional restrictions at their own discretion (this may be a restriction on the marginal income from the sale of goods, services or products, or a restriction on the average number of employees).

Tax holidays for persons applying SIT

It should be borne in mind that PSN can be used by self-employed citizens. Thus, an individual who does not have employees is entitled to apply the PSN without registering with tax office as an individual entrepreneur.

For all persons working for the PSN, the tax payment deadline has been extended. That is, if a patent is obtained for a period of:

• up to 6 months - payment of tax in full must be made no later than the expiration of the patent;
• from 6 to 12 months - 1/3 of the tax amount is payable 90 days after the start of the patent. The remaining 2/3 of the tax amount will need to be paid no later than the expiration of the patent (no later than 30 days before the expiration of the patent).

Small Business Tax Holidays 2019

In accordance with Decree No. 98-r dated January 27, 2015, the following measures are provided to support small and medium-sized businesses in 2019:

• expanded list of permitted activities;
• granting the right to subjects of the Russian Federation to reduce maximum size potential income per year for individual entrepreneurs (from 1 million rubles to 500,000 rubles).

3. For individual entrepreneurs on UTII: granting the right to local authorities of the constituent entities of the Russian Federation to lower the tax rate from 15% to 7.5%.

4. Increasing the marginal values ​​of revenue from the sale of goods and services for classifying economic entities as small and medium-sized businesses by 2 times:

• for micro-enterprises - from 60 to 12 million rubles;
• for small enterprises - from 400 to 800 million rubles;
• for medium enterprises - from 1 to 2 billion rubles.

Registration of benefits for tax holidays for individual entrepreneurs in 2019

In order to apply for benefits, you must complete the following steps:

1. After registering an individual entrepreneur, apply for the transition to the Simplified Taxation System within one month.

2. During the tax holidays, it is necessary to submit reports with a tax rate of 0%.

3. If a patent is purchased, then its zero value must be indicated in the reports.

Please note that each region that has a small business tax holiday in 2019 has certain conditions that are subject to adjustment by the federal authorities.

For example, in St. Petersburg, tax holidays for individual entrepreneurs on the simplified tax system came into force in 2016. In the Altai Territory zero rate tax is provided only for persons who work for PSN. In the Vologda Oblast, a zero tax rate is provided only for persons who work for PSN.

Tax holidays in 2019 in different regions of the Russian Federation

We will publish a list of subjects of the Russian Federation in which tax holidays will work in 2019, indicating the date of their introduction:

As already noted, the application of benefits in accordance with tax holidays does not exempt individual entrepreneurs from paying fixed contributions for himself and for employees in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund and payment of personal income tax.

Tax holidays in Moscow in 2019

The introduction of tax holidays also affected Moscow (Law of the city of Moscow dated March 18, 2015 No. 10 “On setting tax rates for taxpayers registered as individual entrepreneurs for the first time and switched to a simplified taxation system and (or) a patent taxation system”).

Individual entrepreneurs in Moscow and New Moscow have the right not to pay taxes on PSN and USN, applying a rate of 0%. We will look at who is exempt from taxes and what types of business activities in Moscow are subject to tax holidays in 2019.

In order to receive a benefit, IP Moscow must meet the following conditions:

1. Be registered after March 25, 2015.
2. Apply either USN or PSN.
3. The average number of employees of an individual entrepreneur should not be more than 15 people.
4. An individual entrepreneur carries out one of the types of activities listed below.

As already noted, production, scientific and social sphere. The list of activities of the individual entrepreneur of the city of Moscow, exempt from paying tax, is as follows:

If an individual entrepreneur carries out not one, but several types of activities, then he must calculate the income from each of them. Recall that income from privileged activities should be a total of 70% or more.

Those who apply the simplified tax system, pass tax return at the end of the year. It indicates a tax rate of 0%.

On a patent, an individual entrepreneur can immediately indicate a 0% rate when applying for it.

At the end of the year, you will file a tax return under the simplified tax system, in which you indicate that you apply a 0% rate.

The 0% rate can be applied for two tax periods (starting from the date of registration of the individual entrepreneur). Recall that the tax period in this case is the year.

Tax holidays for individual entrepreneurs - sounds attractive, until you touch it personally. It should be borne in mind that the law has a narrow direction and applies only to new organizations in this matter.

To open your own business and register it as an individual entrepreneur, only desire is not enough, strength is required, cash, time. Even having start-up capital it is difficult to develop at first in an unstable economic situation.

This was the reason why the state began to create special programs helping entrepreneurs. The main component of this decision was tax holidays.

Before you start talking about what tax holidays are for individual entrepreneurs, you need to know the essence. It consists in the fact that an individual who has been registered as an individual entrepreneur may not pay taxes for a certain time. At the same time, a businessman must know that the application of the program is possible only by observing the rules.

These include:

• the entrepreneur goes through the registration process for the first time;
• you can take advantage of the benefits provided that the simplified tax system or a patent is chosen as the taxation system. Other tax systems unsuitable;
• the business owner is working on one of the projects: industrial, social or scientific.

At the legislative level, restrictions are provided for organizations using tax holidays.

These include:

• the number of full-time employees;
• the size of the annual profit;
• choice of OKVED code.

When a businessman expects to receive benefits regarding tax payments, he must understand that if one of the points is violated, it is necessary to immediately inform the Federal Tax Service, where the calculation is made tax rate.

There are times when several systems are used simultaneously. At such times, records should be kept for each system separately, which will make it possible to determine whether the individual entrepreneur meets certain criteria for tax holidays.

If, when registering a business, the entrepreneur chose general taxation, then has full right switch to another regime (STS, patent) within two years (the period during which the benefits are valid).

Who is referred to as "registered for the first time?"

Pretend to state program only those entrepreneurs who have gone through the registration process for the first time can take advantage of preferential holidays. Those individuals who legalized their work after the region adopted a law on tax holidays. Those organizations that were registered before the moment when the law was adopted cannot apply for benefits.

It is also worth noting that if an entrepreneur previously opened an individual entrepreneur, liquidated it after a certain time, and re-registered after the entry into force of the law, then the zero tax rate will not apply to him. This is due to the fact that the law clearly states that only those individuals who have registered as an individual entrepreneur for the first time can apply for the program.

Most entrepreneurs who have been working for a long time are thinking about how to optimize tax contributions. After the appearance of the preferential program, they began to ask themselves the question: “How to liquidate the IP, and then reopen it, which will give the right to take advantage of preferential holidays?”

Such questions are due to temptation, but the law clearly states that it will not be possible for persons who have previously discovered IP to use this program.

The tax service has a database where all information is stored not only about current entrepreneurs, but also former ones. Tax holidays are provided only for newly opened individual entrepreneurs.

When an entrepreneur gets the opportunity to take advantage of a program developed by the state, he must take into account some important points:

1. No tax payments on the patent and simplified system do not exempt the business owner from mandatory payments on taxes: land, transport and others.
2. Being on "holidays" it is worth paying in the same order social contributions for hired employees in the Pension Fund of the Russian Federation, the Social Insurance Fund. Such contributions are not classified as taxes, therefore, benefits do not apply to them.
3. Reporting is formed and submitted to the regulatory authorities, even if it is zero.
4. The benefit program lasts for two years. But if an individual entrepreneur registered, for example, in November, then the last day of this year will complete the first year of vacation.

You can clarify the features of the law in the Federal Tax Service at the place of registration of the business owner. If necessary, it is not necessary to visit the Federal Tax Service in person, just call contact number and get advice.

Each individual region chooses the list of features for tax holidays, as well as the validity period.

Before you apply for tax holidays for individual entrepreneurs in 2019, you need to know the procedure:

1. When legalizing a business, it is worth going through the registration process as an individual entrepreneur. At the time of writing the application, you must select the system taxation of the simplified tax system or a patent.
2. The IFTS provides a package of necessary documentation.
3. While tax holidays are in effect, reports are submitted to regulatory authorities at a zero rate.
4. When the patent system is used, the documents state zero value for the patent.

As you can see, the algorithm for obtaining the right to use the zero rate is simple, as it seems at first glance.

In 2017, the Ministry of Finance on its official website opened a section entirely dedicated to tax holidays, where you can select a region and get acquainted with the information and understand whether the activity falls under the ongoing program.

If we consider the example of Moscow, then there is no list of OKVED codes, but there is information that individual entrepreneurs who work in the following areas have the right to claim benefits:

• scientific. Conduct research and development;
• manufacture machinery and equipment for offices;
• engaged in the development of personal computers;
• work with furs and leather and much more.

If you have any doubts that OKVED does not fit, you can call the Federal Tax Service Inspectorate and clarify your questions with a specialist. But it should be borne in mind that if you, for example, apply prints on clothes, then you should not count on preferential holidays. But if the scope of activity includes the development new technology, which is used to create prints, then this option is suitable for the state program.

Notify in advance tax service there is no need to go on vacation, this is not provided for at the legislative level. It is also not required to submit special applications and documents on the basis of which you use the program, but to apply for detailed information can.

When a business is just opened, it will be necessary to indicate in the statement of intention to be on a simplified taxation system, and when submitting declarations, indicate the 0% rate in the column.

If a patent is chosen during registration, then things are a little more complicated. When applying for a patent, you must indicate the tax rate and refer to the law.

Being on this system, it is not required to pay for a patent and report it to the federal tax service.

Tax holidays are provided by certain regions Russian Federation. As already mentioned, they take on the responsibility of making some adjustments to the program for the use of a zero tax rate. The region retains the right to change the conditions, terms of use and areas of activity that use benefits. Local authorities set limits for individual entrepreneurs in terms of the number of hired specialists, the amount of annual income.

If we turn to the legislation, it becomes clear that there is a level of annual income within which an entrepreneur has the right to use preferential holidays. A business owner receives no more than 60 million rubles a year. If the amount of income received exceeds this indicator, then the entrepreneur will not be able to use the state program. The same is true with the number of hired specialists for work. If you follow the rules, then they should be within 100 people.

All of these indicators vary depending on the region where the entrepreneur operates, as well as on the desire of local legislators who are making amendments. Values ​​can change down, but not more than 10 times.

Violating some conditions, regardless of the region, the entrepreneur loses the right to use the program for paying taxes on preferential terms.

If the right to preferential holidays for individual entrepreneurs has been obtained since 2019, then the use of a zero tax rate does not exempt the business owner from other payments.

For example, from a contribution to Pension Fund, FOMS, FSS. The amounts are paid in full for all hired specialists and for a businessman. Also, do not forget about the payment of taxes that are not related to the taxation system (patent, USN).

Before you get the right to use tax holidays for individual entrepreneurs in 2019, you need to familiarize yourself with their validity period. Latest program on preferential tax payments was adopted in 2015 and is valid until 2020 inclusive. Thus, if an entrepreneur registered his activity in 2019, then he can use the benefits for two years. This is exactly what the law provides for.

The first period for paying tax is the year in which the registration of the entrepreneur's activity took place. For example, a business owner legalized his organization in September 2016, and according to all conditions, he was suitable for a preferential program. The first period of tax holidays for him will end at the end of December 2016. 2017 will be fully utilized.

Even if the registration took place in November, the first period for taxes will end by the end of the year. Thus, if a businessman claims to use the state program, then not the most the best way register IP by the end of the year.

If an individual entrepreneur has chosen a patent as a taxation system, then the grace period will be even shorter, the period depends on the validity of the patent. It can be issued from one month to one calendar year.

When an entrepreneur receives a patent several times for a period of 6 months, the tax holiday lasts one year. If you first receive it for 3 months, and then extend it for another 6 months, then the duration of use is 9 months and after that the extension is impossible, since the supposed two periods have been used up.

Based on this information, we can conclude that new organizations have every right to use the preferential state program. In order to be eligible for tax holidays, certain criteria must be met. Violation of the conditions entails the cancellation of the program for the entrepreneur.

Such support is provided to medium and small businesses and is in great demand at the stage of formation. entrepreneurial activity.

If there are prerequisites for extending tax holidays, then in 2020 they will be increased additionally for a certain period.

Preferential systems for taxation

Paying taxes is a major expense in running any business. On the territory of Russia, except for common system a number of other regimes are used, the taxes on which are much lower. Any entrepreneur has the right to work for them, but this requires compliance with the conditions for the number of employees hired and the total annual income.

For many entrepreneurs, information on preferential taxation regimes for individual entrepreneurs will be useful:

1. STS - the tax can be 6% of the total amount received in the process of work, profit. This system is suitable for those entrepreneurs who have a minimum of expenses, and incomes come periodically.
2. STS with the amount of tax paid at 15% (the amount of expenses is deducted from the amount of income). It is rather difficult to use such a mode. This is due to the fact that it is required to carefully and accurately maintain documentation that reflects all expenses. If accounting is done correctly, then the system is great for retail sales or for industries with a high level of cost of goods produced. It should be borne in mind that for the simplification there is a limit on the amount of income received (no more than 150 million rubles annually) and on the number of employees (up to 100 people).
3. UTII - the main advantage is that the amount of tax is known to the entrepreneur in advance, and it does not depend on profits or expenses. This mode is popular among owners of small retail outlets. There is no income limit, but there should be no more than 100 employees.
4. The patent is partially similar to UTII, as it does not depend on profit. This option is suitable for entrepreneurs who are testing business plans, as it can be obtained even for one month. The limit on the number of employees is very strict, there must be up to 15 people, and the amount of income should be within 60 million rubles annually.
5. ESHN is suitable for agricultural producers, the tax rate is 6%.

I understood correctly, I am submitting a package of documents for registering an individual entrepreneur (application, passport, TIN, certificate of no criminal record), and only when I receive the status of an individual entrepreneur,
Evgenia

Evgenia, good afternoon! As a colleague noted, no special application is required for the possibility of applying a zero tax rate - a general package for registering an individual entrepreneur and the compliance of the types of activities carried out with those for which the law of a constituent entity of the Russian Federation provides for the application of a zero rate. An example of clarifications from the Ministry of Finance, Well, as an individual entrepreneur, you must be registered for the first time, i.e. if there was an individual entrepreneur before and it was closed, then for the newly opened individual entrepreneur, the zero rate can no longer be applied

Letter of the Ministry of Finance of Russia dated December 26, 2014 N 03-11-11 / 67731

The Department of Tax and Customs Tariff Policy, in connection with the letter, considered the appeal on the introduction of tax holidays for newly registered individual entrepreneurs and reports the following.
The State Duma of the Federal Assembly of the Russian Federation adopted on December 16, 2014 the federal law"On amendments to part two tax code Russian Federation” (draft N 634370-6) (hereinafter referred to as the law).
This law proposes to grant the right to the constituent entities of the Russian Federation to introduce tax holidays in the form of a zero tax rate for two years for taxpayers - individual entrepreneurs, registered for the first time after the entry into force of the relevant laws of the constituent entities of the Russian Federation and switched to a simplified or patent taxation system.
Tax holidays may be granted in relation to entrepreneurial activities in the industrial, social and (or) scientific fields.
In order to qualify for the application of tax holidays under the relevant special tax regime, the share of the taxpayer's income from the specified types of entrepreneurial activity in the total amount of income must be at least 70 percent.
The law also proposes to give the constituent entities of the Russian Federation the right to establish restrictions on the application of a zero tax rate for individual entrepreneurs based on the average number of employees and size limit income from sales of privileged activities (but not more than 10 times) for those who apply tax holidays.
If the corresponding law is adopted, the constituent entities of the Russian Federation will be given the right to adopt laws on establishing tax holidays starting from the current year, so that the relevant laws come into force in 2015.
Legislative norms on the possibility of granting tax holidays by the subjects of the Federation will be valid until 2020 inclusive.
Thus, if the relevant law is adopted, on issues related to the possibility and procedure for granting tax holidays in the territory Stavropol Territory individual entrepreneurs operating in the industrial, social and (or) scientific fields should apply to the representative bodies of the Stavropol Territory.