Good afternoon, dear entrepreneurs!
The most popular question among novice IP-shnikov :) For some reason, many are sure that since there is no activity, then there is no need to pay ...
In fact, this is a fairly common mistake, people do not pay dues and taxes, and then they are very surprised when they receive a fine!
So here's the answer:
It does not matter whether an individual entrepreneur conducts activities or not. But the entrepreneur is obliged to pay contributions to the Pension Fund and the FFOMS. Roughly speaking, the state does not care what you do, but you MUST pay taxes and contributions to the Pension Fund + FFOMS.
In general, I agree with this policy, since I have seen more than once or twice how people open IP and then do nothing for years. Maybe the ardor died down or something happened.
It is also necessary to submit all required reports to the tax office. For example, you need to submit an individual entrepreneur declaration to the simplified tax system. Even if it is zero.
But how does it happen? The individual entrepreneur sits and thinks: “I have zero reporting. So, I will not hand over anything! ". Such thoughts then lead to serious problems!
How much taxes and fees to pay in this case?
Let me consider using the example of an individual entrepreneur working according to the 6% + simplified scheme without employees and without income:
in 2017 you have to pay for compulsory insurance "for yourself":
- Contributions to the Pension Fund for oneself (for pension insurance): (7,500 * 26% * 12) = 23,400 rubles
- Contributions to the FFOMS for oneself (for health insurance): (7500 * 5.1% * 12) = 4590 rubles
- Total for 2017 = 27,990 rubles
in 2018 you must pay for compulsory insurance "for yourself":
Vladimir
I'm just wondering how new entrepreneurs are robbed. A person opens an individual entrepreneur, it costs him a certain amount, then the pensioner immediately asks to pay. The person has not yet had time to work and earn money, and then the crows flew in and let's tear it up, that is, if a person for business, for example, needs to acquire molds for an artificial stone and ingredients to start working for this, a person has five thousand, which is enough to start, but he is immediately robbed retirement. Weird? And if a person, beside an individual entrepreneur, works at his main job and also pays to the pension, then it is not clear why these payments, probably someone needs to be fed.
Dmitriy
I don't see any robbery.
1. Contributions to the Pension Fund can be made in installments or once a year until December 31 (approximately 22 thousand per year, if an individual entrepreneur without employees with an income of up to 300 thousand)
2. If a person works somewhere, then the employer pays for him, which is normal.
3. If you are afraid that there will be no income, then you choose a simplified taxation system of 6% (and if there is profit, then you can make a tax deduction)
All over the world they pay taxes and fees, often much more than in the Russian Federation. Look for how much you have to pay taxes, for example, in Europe.
ria.ru/research_rating/20110712/400558919.html
Alexey
Well, then the cost of living in other countries is different.
Irene
Hello. Is it possible to terminate the SP with an online application?
Denis
Hello! Please clarify, if an individual entrepreneur is on a simplified taxation system of 15%, can the amount of contributions (20,727 rubles) be deducted from these 15%? As an example: the difference between income and expenses was 200,000 rubles (per year). Of these, I need to pay 30,000 rubles (15% tax) and additionally need to pay 20,727 rubles (mandatory contributions). Do I understand correctly that I will pay 30,000 - 20,727 = 9,273 rubles based on the results of the year?
Thanks!
Anna
Good afternoon.
Please tell me, if I registered in August and this year will not start the introduction of activities, how much should I pay? And what are my actions, where to pay and how?
Thanks in advance!
Dmitriy
I have a question I want to open a grocery store. I opened the IP, everything was as it should be. But I don't have a store. I rent land and build a store and all this procedure takes a long time, up to half a year (2nd quarter). How can I pay taxes for these half a year while I was an individual entrepreneur but did not conduct business. Or I first open a store, then I get up as a taxpayer and only after that I pay taxes. Please explain the question. I would be very grateful only without obligatory contributions to the FIU
Artem
Hello,
Tell me please. He opened an individual entrepreneur in April 2014. No activity was carried out. Did you have to pay the mandatory contributions before 12/31/2014? Are penalties charged now? Or can I pay these fees in April?
Alla
Starting from 01.01.2015, the Pension Fund will charge a penalty interest for each overdue day. Although the amount is insignificant, it is better to pay now and then wait for a letter with a receipt for payment of the penalty (the calculation is done by the Pension Fund itself).
Alla
Calculate contributions in proportion to your period (not for the whole year). The FIU website has a special calculator for counting.
Sergey
Good day. Such a question. I registered the SP in October 2014, I did not conduct my business, what amount I have to pay today for 2014. Thank you in advance for your reply.
Sergey
There are no employees. I posted a zero declaration in December 2014, regarding the issue of payment in the pfr. Thank you.
OLGA
Hello, tell me, if the IP is open and has not been used for 5 years, but all the time it was officially employed and the employer made contributions to the Pension Fund of Russia. A fine came by itself, in this case there will be double deductions when paying. Do I have to pay anyway or will I win by going to court?
Irina
Hello! I have an individual entrepreneur with UTII, there is no activity, I filed 0 declarations, paid contributions to the Pension Fund. Actually, this is the only reason why I did not close the IP so that the experience went to the pesy. I received a letter from the tax office, which says that 0 reports are not provided for UTII. Those. can I get the tax now? What to do? To close the sole proprietor or switch to a simplified one? Or, in general, am I in vain keeping an individual entrepreneur only for contributions to the Pension Fund?
Answer, please, urgently need to take action
Dmitriy
Indeed, with UTII cannot NOT pay tax:
If you keep an individual entrepreneur for experience, then it is optimal to choose the USN6% scheme
Irina
Thank you Dmitry! So you just need to make a statement about the transition to the simplified tax system?
RUZANNA
HELLO! PLEASE SAY SINCE 2014 OPENED A PI AND HAVE NEVER WORKED DO I NEED TO PAY TAXES AND HOW MUCH?
Dmitriy
So read the article above
Helena
Hello! Tell me, an individual entrepreneur on the simplified taxation system is open 6%, I pay taxes to the Pension Fund as expected, but I did not keep an income book (because I did not conduct any activity). On 11/02/15, the individual entrepreneur closed, and on 11/03/15 a letter came with a request to submit a book. What should I do?
Dmitriy
Contact the contact person in the letter and clarify the situation. Such letters always contain the phone number and the person in charge.
Helena
Hello? I also do not have an individual entrepreneur. Now I have to submit some declarations before April 20. Tell me what
Fill in the forms at 0 activity. Like the UNM and something else is needed. The Pfr has not paid yet. The IP was opened on January 21, 2015.
Alexander
Hello! if I register an individual entrepreneur, but do not conduct any activities yet, and at the same time work constantly in another organization, should I pay contributions to the FIU or other taxes.
Dmitriy
Yes, should
the Rose
Good afternoon, Dmitry, tell me what I have to pay: I have a SP, I have no debts under the FIU, there is no activity now, I submit my declarations 0 on time, at the moment there are holidays until the child reaches 1.5 of payments, but I went to work for a third-party organization, with an official salary + all taxes are paid by the employer, and then they told me in the pfr, since I work, I have to pay from the same salary, after deducting taxes as a SP to the pfr, as if it were income for an SP. Is there a double tax on the same amount? For example, in the organization 25,000, minus personal income tax 22,000 (approximately), plus more medical and fear. And with these 22,000, one more personal income tax is for un, although it does not apply to un in any way.
Maria
Hello. SP on STS incomes since January 2014. No activity was carried out. Fund contributions were paid in installments in full on time. Zero declaration sent. Should I have been leading a KUDiR? If so, what should be done now? Fill in hindsight - zeros everywhere or is it just not necessary?
Tatiana Vladimir
Thank you very much, Dmitry! Your articles are very intelligible, simple and understandable.
Dmitriy
Please, Tatiana!
Catherine
Good day!
Tell me which tax system to choose in order to submit zero tax returns? I plan to open an individual entrepreneur only for seniority.
Catherine
Zarina
Good night, the question is this .. My mother opened an IP, and got a job in network marketing, it was closed in the same month, then my mother fell ill and is sick to this day .. She cannot work, she receives a pension for her almost 60, she has a year Almost 2 thousand were removed from pension, and the last 3 pensions were not given at all .. As a result, they removed 38t.r and said they would remove another 31t.r .. Do the bailiffs and the pfrf have the right to do this?
Galina
Hello! In 2014, I paid the tax for the patent on February 3, Sberbank changed the software and the tax office took an application from me, but after a year and a half, it notified me of the application of the basis, referring to the audit of a higher organization. I don’t have a current account, I don’t certify the income book. In the same year, it was 6% on the simplified tax system. Prompt a way out of the situation with minimal losses. Thanks.
Evgeniy
Is it possible to find out if I am an individual entrepreneur with a simplified tax, I submit a declaration with zero income for a year, but having paid all contributions to the pension and taxes, for some reason some tell me that this year will not go into my work experience, is this true? thanks for the answer
Dmitriy
If you regularly pay contributions to the Pension Fund and FFOMS, then this time (while you pay) will be included in your seniority. Even if you are an individual entrepreneur.
Evgeniy
Ip is registered in Sakhalin, I also live here, they want to convince me that Sakhalin experience will not go to me, is that So ???
Dmitriy
And who convinces? FROM PFR?
Evgeniy
Well, sort of, I bought a book from you to submit a declaration with zero income. As I understand it, what I pay to Pension and the insurance premium should automatically be deducted from my tax, which I will be obliged to pay to the tax office. speaking, if under the simplified tax I owe 18,000 taxes per year, and I paid 22,000 in pension and insurance, then can I fill out a tax return with such income?
Dmitriy
You purchased this guide here, as you understood:
This is the case of an individual entrepreneur on the simplified tax system 6% without income and employees in 2015.
But if you already had income, then it will be a non-null declaration. Once there was income, at least one ruble.
Note that if there was income, then advance payments must be made quarterly. And not at the end of the year, as is often thought. If you are late for at least one day, then a penalty will be charged ...
Deductions from the advance payment under the simplified taxation system can be made, but the scheme is such that first we make a contribution to the Pension Fund of Russia, and then we make a deduction, and not vice versa.
The scheme here is detailed here for individual entrepreneurs on the simplified tax system 6% who had income in 2015:
Alexey
Good afternoon. Recently I found out that I was registered as an individual entrepreneur already in 2008, then I got a job in a taxi, but after working there for a week I left. And now I found out that on the site of the bailiffs there is a debt hanging on me, which I did not even know about. Naturally, I did not conduct any activity, I did not open a bank account, and I didn’t even get a license for my taxi service. After the opening of the IP, there were no movements, no reporting, no taxes. Yes, and he has a BASIC !!! Generally opened and forgotten! And the debt is dripping into the FIU !!! What should I do??? I think to sue…. no other way
Tatiana
Good day! Please tell me if I have a non-residential premises for rent in another city. I have to be an individual entrepreneur, or can I take the NO - 3 personal income tax form before 30.04?
Victoria
Please consult! I am an individual entrepreneur, I am registered with UTII, I regularly paid tax (imputation) and insurance premiums for 1, 2, 3 quarters. I did not work due to pregnancy in the 4th quarter. If I file a zero return, I am obliged to pay UTII tax for the 4th quarter ? Will the IFTS have any questions for me? Thank you.
Andrey
I have the following situation: in 2015 I worked in a commercial organization (bank). In parallel with this, I opened an individual entrepreneur (in the summer). He did not start his activity and as a result closed the IP in November. Now you need to submit 3 personal income tax to the tax return. Because there was no activity, then the declaration is "zero". But!!! this is from the activities of the IP. And as an individual, I had income in the form of a salary. Should they be indicated in 3 personal income tax?
Oleg
Hello, tell me, I opened an IP-simplified system for one month, I immediately closed it, do I have to pay for a year or will they do it? Thanks.
Dmitriy
Recalculation, of course, if not a full year worked.
Tatiana
Good afternoon. Please tell me how to be. My husband opened an IP back in 2005 in another region, for one year the IP functioned, then he abruptly moved to another region and did nothing with it (he did not pay fees, did not transfer data on the new registration address). Now we are trying to close it, we turned to the Natarius, we got everything done, but my husband received a call from the tax office and said that a certificate from the PFR is needed, can they refuse to close the SP? Is it legal? What were the conditions for paying contributions earlier? Can you roughly write for each year? And if the tax authorities do not close the SP, what shall we do?
Olga
Hello, tell me pliz I have an SP, I was on maternity leave, I was released for 14 years, but for 15 years it turns out I did not work for half a year and started working, but I worked for 4-5 months at a loss and closed the SP in the pension, I need to provide a document that I didn’t work for half a year, but I don’t really understand how to prove it, and I worked only by bank transfer, it turns out that you need to pay 1% of the turnover on the current account?
Hope
If the tax is paid for 1 quarter. activity was not conducted zero income can I close the sole proprietorship and how to do it?
Oleg
Good afternoon, Dmitry! I have such a question, I permanently live in the Moscow region, now I am in Tomsk, temporarily approximately half a year or a year. Can I open an individual entrepreneur here in Tomsk (namely the legal address, tax registration, the process itself), if so, how will the reporting and payment of taxes on return to permanent residence look like? Thanks.
Dmitriy
Oleg, an individual entrepreneur can only be opened at the place of registration. And the reporting is also submitted to the inspection, which is fixed at the place of registration of the individual entrepreneur.
But an individual entrepreneur can be remotely opened by sending a certified package of documents to your tax office (again by registration)
Stas
Dmitry, I am an individual entrepreneur on UTII without hired workers. During the 1st quarter, I was in the hospital 2 times (certificates from the hospital are available). I paid contributions to the Pension Fund and the MHIF before March 31. Am I entitled to indicate the days actually worked when filling out the declaration in order to reduce the tax amount? Thank you in advance.
Eric
Sergey
I opened an SP in about 2009. 2016 they sent a court decision to my employer to collect 50% of my salary from me. The amount of the debt is approximately 43,000 rubles, including interest and fines. SP activity was not conducted reports were not submitted. SP in OSNO. What to submit zero reports for 2009-2016? 3-NDFL, 6 NDFL, VAT.
Irina
Hello! I opened it as an individual entrepreneur 3 months ago, now for family reasons it is necessary to close it, no activity was carried out. I am on maternity leave for a child up to 1.5 years old, I heard that if you submit a zero declaration, then you do not need to pay anything to the Pension Fund. Then you need to close and that's it?
Dmitriy
Irina,
Contributions to the FIU are paid in any case, even in the absence of income. But I advise you to contact your PFR department, as there may be benefits in your case for caring for a child up to 1.5 years old.
They will require a package of documents to receive it.
Natalia
Hello! The sole proprietor opened in March 2015, there is no activity. In December 2016 I am going on maternity leave. Can I get sick leave from the main place of work and from the sole proprietor if I pay all taxes?
Dmitriy
Good afternoon, I have been working for two years in the wholesale trade of accessories for cars, taxation on the simplified taxation system is 6%, now I decided to try myself in a new field of activity - furniture, to the main OKVED code I added two additional retail and wholesale trade, now the question is, retail falls under UTII, but the activity is not yet being conducted, I will still be taxed from the moment the changes are submitted, because I have a formal warehouse and a lease agreement and it turns out I need to run and remove retail from the type of activity? Or it's okay, because in the near future I plan to start doing retail, tell me how to beat the situation?
Ivan
Good afternoon, FE closed in 01.2013. a certificate was received, a little more than 3 years later, a demand came to pay taxes for 2007 and 2008 + a penalty, am I obliged to pay. Thanks.
Sergey
I was injured, could not get out of bed for 1.5 years, so I did not pay taxes and could not close the SP. More than 150 tons of taxes were counted. Are there any benefits? Is there a way to fix this ???
Salim
Hello! Please tell me I opened an IP in August 2016. But the activity was not due to problems with the supplier.
I paid the pension contributions by the end of December. Do I need to pay any other taxes?
Natalia
I am sp. I pay taxes according to Usn. In the future, I plan to engage in this activity less actively (age, illness). This income could be less than 18,000 in a year. Pension 8000 per month. How should I proceed in this case?
Vadim
I opened an IP in 2012. I didn’t work at all and didn’t know that taxes could rise. No letters were received from the FIU and the tax office. Recently I found out that I have a tax debt of 310,000 tr. and they grow very quickly. Are there any other ways out of my situation besides payment? Through the court, for example.
Ksenia
Hello, I applied for the opening of an IP, I have to go on Tuesday to pick it up, I changed my mind, what should I do? How to close? Pay for what?
Natalia
I closed the sole proprietor 2 times, submitted documents once, accepted, said nothing else was needed, a month later it turned out that they had not closed it, went to figure out what was the matter, they were to blame The MFC apologized, accepted the documents again, had to pay to the pension fund again, accepted, passed six months, after Ng saw that the pension was not indexed, I called the Pension Fund, what is the matter, they say you are not closed ... HOW SO? It turns out that a tax refusal came that something was incorrectly filled in, although the MFC accepted the same documents, now pay to the pension ?? for six months, retirement? What to do in such situations, please tell me!
Hope
Hello! Please tell me if an individual entrepreneur was opened, but did not submit a zero declaration for 3 years. Do they need to be done on a quarterly basis, or is it enough to do them only for the 4th quarter of each year ?!
Diana
Hello. I opened an IE in December 2016. I wanted to open my pastry. There were problems and half of our money was gone and we never opened up. Now the opening has been postponed until the summer of 2017. Somewhere in July. I opened an individual entrepreneur in Dagestan, and I want to open a business in Tambov. They explained to me to register here with the tax office so that I could pay taxes here in Tambov. But I never got registered either. I haven't paid for the quarter yet. I want to pay for the quarter right away. Besides this quarterly money, do I have to pay anything else?
Maria
Hello! In 2003, I opened an individual entrepreneur, where I worked for less than six months. It so happened that I had to urgently leave for another region. I turned to a lawyer, he told me that the SP would be closed automatically. PF taxes have been paid. And just recently I found out on the portal of state services that I have court sums for taxes in PF more than 80 tons of rubles. I am a pensioner at the moment. My pension is below the subsistence level. Why did it happen? What can be done, I simply will not be able to pay such an amount that exceeds my annual income, pension.
Kate
HELLO, HELP TO UNDERSTAND, if I opened the IP 9 months ago, did not pay, now I want to close the IP and pay everything I owe ... but then I found out that I lost the extract of the IPG, what to do, where to start ... ??? please unassemble step by step, and is this document so important?
Good afternoon, dear individual entrepreneurs!
It often happens that an individual entrepreneur has opened, but does not conduct any commercial activity. Does not work as a sole proprietor, zero income. And here many entrepreneurs make a huge mistake arguing as follows: "Well, since I have no income and I do not work as an individual entrepreneur, then I do not owe the state anything!"
And then they really don't do anything. They do not pay contributions "for themselves", do not submit declarations and other reports .... And then they receive demands for payment of huge amounts in the form of insurance premiums in the maximum amount and fines of several hundred thousand rubles.
Here's a very characteristic comment from a blog reader who also thought so:
I repeat that such thoughts are a VERY serious mistake that leads to HUGE problems. I think I convinced you that the fact that the individual entrepreneur did not work and had no income is not a reason not to submit reports, not to pay taxes and fees.
Consider a specific example for an individual entrepreneur on the simplified tax system 6% without income for 2020
We will study the situation with taxes and contributions in 2020 for a specific case, when the following conditions are simultaneously met:
- Individual entrepreneur on simplified taxation system 6% “income”;
- The IP was open until December 1, 2019 (I will tell you about this important point in the video below).
- IE without employees (that is, it is not registered as an employer and has never hired employees, did not enter into civil law contracts with individuals);
- The individual entrepreneur has no income. That is, the entrepreneur does not conduct any commercial activity within the framework of the IP;
- The individual entrepreneur has no debts in taxes and contributions for previous tax periods. There are also no penalties and interest.
I warn you right away that here we will consider the scheme only for the simplified taxation system and for mandatory contributions. The fact is that, in addition to the tax on the simplified tax system, an individual entrepreneur without income can also be a payer of other taxes. For example, industry taxes. This is another story.
Also remember that below we are talking about individual entrepreneurs on the simplified tax system 6% with the sign "income".
So let's get started.
1. Tax on the simplified tax system
If the individual entrepreneur did not have income, then you do not need to pay it. You don't need to notify anyone, just don't pay. The fact that the income is zero is reflected in the tax return according to the simplified tax system, which must be submitted on time.
2. Contributions to the Pension Fund and FFOMS
In fact, starting from 2017, individual entrepreneurs' insurance premiums “for themselves” need to be paid not to the Pension Fund of the Russian Federation, but to the Federal Tax Service. That is, it is more correct to say not “contributions to the Pension Fund of the Russian Federation” and “contributions to the FFOMS”, but:
- Insurance premiums of individual entrepreneur "for myself" for pension insurance (in the Pension Fund of the Russian Federation)
- Insurance premiums of individual entrepreneurs "for themselves" for medical insurance (in FFOMS)
In 2020, the amount of these contributions will be:
- Contributions to the Pension Fund for oneself (for pension insurance): 32,448 rubles.
- Contributions to the FFOMS for oneself (for health insurance): 8426 rubles.
- Total for 2020 = RUB 40,874
- Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
- The maximum contribution for pension insurance with income of more than 300 thousand rubles per year will be 32,448 * 8 = 259,584 rubles.
3. A very common mistake of individual entrepreneurs without income
Many people think that since the individual entrepreneur did not work, then he should not pay fixed contributions. No, it is necessary to pay these contributions, since their size does NOT depend on the income of the individual entrepreneur.
But this benefit must be received IN ADVANCE. You can't just stop paying the dues as this will inevitably lead to problems.
4. Do I need to submit a zero declaration?
Necessarily. If our individual entrepreneur from the example on the simplified taxation system of 6% does not submit a declaration for 2020, then in 2021 he will receive a requirement to pay a contribution to pension insurance in the maximum amount of 259,584 rubles. And they will also add a fine for being late for the submission of the declaration + the penalty will be counted.
If there is an account for an individual entrepreneur in a bank, then it will be blocked from filing with the Federal Tax Service. The declaration on the simplified taxation system will need to be submitted by April 30, 2021.
5. Is it necessary to conduct a KUDIR?
Yes need. Even if it is zero, you should have it. But you don't need to submit it to the Federal Tax Service along with your tax return.
6. Do I need to pay 1% on income of more than 300,000 rubles per year?
An individual entrepreneur on the simplified tax system does not pay this 1% without income, since he did not have any income.
7. Do I need to pay fees "for myself" if the individual entrepreneur simultaneously works in another company, as an ordinary employee?
Yes need. Why you need to do this, see this short video:
I will stop at this
I repeat that we examined the basic scheme for individual entrepreneurs on the simplified tax system 6% without income in 2020. But there may be other nuances, since everyone has different situations. If you have a question, then it is better to ask it in the comments below, or to another related article on the blog.
Best regards, Dmitry Robionek.
Dear Readers!
A detailed step-by-step guide for opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to start an individual entrepreneur and work for themselves.
It is called that:
"How to open an IE in 2020? Step-by-step instructions for beginners"
From this instruction, you will learn:
- How to properly draw up documents for opening an individual entrepreneur?
- Choosing OKVED codes for individual entrepreneurs
- Choosing a taxation system for individual entrepreneurs (brief overview)
- I will answer many related questions
- What supervisory authorities need to be notified after the IP is opened?
- All examples are for 2020
- And much more!
Dear Entrepreneurs!
A new e-book on taxes and insurance premiums for individual entrepreneurs on simplified taxation system 6% without employees for 2020 is ready:
"What taxes and insurance premiums does the individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"
The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2020?
- Examples of calculating taxes and insurance premiums "for yourself"
- A calendar of payments for taxes and insurance premiums has been provided
- Frequent mistakes and answers to many other questions!
Dear readers, a new e-book for individual entrepreneurs for 2020 is ready:
"Individual entrepreneur on simplified taxation system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Do You Need to Pay in 2020?"
This is an e-book for individual entrepreneurs on the USN 6% without employees who have NO income in 2020. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.
I opened an individual entrepreneur, but I didn’t work. Do I have to pay taxes? It all depends on what taxation system the entrepreneur used before the circumstances arose. In the general regime and the "simplified" mode, it is possible to avoid calculations with the budget on the income received, on UTII and the patent - no. Insurance premiums will have to be paid to the FIU until the time when the individual entrepreneur is removed from the register. The article provides options for resolving the situation.
How to suspend an individual entrepreneur legally
In business practice, there are circumstances when a citizen who conducts business without forming a legal entity no longer needs to engage in business, for example, during his vacation.
A businessman, first of all, has a desire to officially suspend his activities by writing an application to the tax authority. He hopes that if the individual entrepreneur does not operate, then there will be no obligations for payments to the budget and to the Pension Fund.
If the company did not work, tax legislation allows individual entrepreneurs not to pay taxes when using tax regimes, where the amount of tax depends on the amount of income. Insurance premiums that an individual pays for himself are required to be paid while registration is valid. We will discuss this in more detail in the following chapters.
You can find an acceptable solution in two directions:
- Choose OSNO or STS as the tax regime, if possible in the near future. The object of taxation (income or income minus expenses) does not matter here: the enterprise did not work, there was no revenue, and there is nothing to charge taxes for the reporting period - they can not be paid. In this case, the entrepreneur still has the obligation to submit zero declarations and pay insurance premiums "for himself." How to do it? Unfortunately, the transition to the "simplified" system from another system is possible only at the end of the calendar year, so you have to either wait for January 1, or use the way described in the next paragraph.
- Close SP. The most convenient option. You will have to submit reports, pay taxes and insurance premiums in the amount corresponding to the period for which the individual entrepreneur did not work. The law does not prohibit the closure and re-registration of businesses as often as desired. The main thing is to timely and correctly pay the accrued taxes and fees.
To close it, you must submit an application to the Inspectorate of the Federal Tax Service, where the individual entrepreneur was registered, and attach a receipt for payment of the state duty to it.
Social contributions
Regardless of whether the individual entrepreneur works in the chosen profile and what taxation system he preferred, he must pay contributions to the Pension Fund and the Social Insurance Fund. These fees are paid only for themselves, if the entrepreneur did not have hired workers in the reporting period. This is a significant difference from an organization that is not obliged to pay them if it does not work and does not have a staff.
- OSNO. When using the general regime, two types of taxes are calculated - VAT and personal income tax. The first one should be charged if there is an implementation. In the absence of added value, this budgetary payment is unnecessary. Income tax is calculated here on the difference between income and costs. When an individual entrepreneur does not run a business, he does not receive income, and he has no expenses. That is, there is no object of taxation here either. As a result, there are no obligations to transfer mandatory payments to the budget. However, after the end of the year, the businessman must submit a return with zero indicators.
- USN. Here the situation is identical and the tax is calculated depending on income or on the difference between revenue and expenses. In both cases, due to the lack of activity, there is no object of taxation, that is, there is nothing to replenish the budget with. But it is necessary to report - once a year, according to the STS.
- UTII. The essence of this regime is that reporting and payment of taxes here do not depend on revenue. Budget payments are calculated from the estimated income, which is established by regulations at the federal and regional levels. It is possible to avoid paying it if you write an application for deregistration as an imputation payer. If instead of choosing another system, the taxpayer automatically switches to OSNO and, not working, will pay only “his” insurance premiums (see point 1 of the list).
- PSN. This tax regime allows you to register the right to work in a certain area for a short period - from a month to a year. However, the expiration of a patent does not automatically mean that there is no need to pay taxes.
The entrepreneur, in case of non-renewal of the PSN, will be obliged to report on the general system. The first paragraph of this list describes how the situation will develop in these circumstances.
Other taxes
In addition to budgetary payments directly related to commercial activities, there are a number of taxes that are indirectly related to business, but impose obligations on a businessman.
Let's consider how individual entrepreneurs should act if they do not conduct business, and the object of taxation is present.
A citizen who owns real estate in the territory of the Russian Federation is obliged to pay the corresponding tax. The inspectorate takes information on the number of objects in ownership from the database of the cadastral chamber, calculates the budget payment and sends a notification to the address of the place of residence. The message contains the amounts to be paid and the deadlines for the transfer of money.
However, such a procedure is provided only for those citizens who do not have a personal account on the FTS website. If such a service is activated, then the notifications are published in electronic form and are not sent to the home address.
But for an individual with the status of an individual entrepreneur, some features are provided. A property owned by a citizen can be used in business. And then it is not taken from him. In order to achieve preference, persons engaged in commercial activities must notify the tax authorities of this fact, attaching documentary evidence.
In other words, if the activity is not openly conducted, or there is an intention to suspend it for some time, one must be prepared for the fact that property tax will be levied on real estate. That is, the opposite situation will arise, when the official stop of commercial work entails an increase in the tax burden.
Pensioners do not pay real estate tax, but this only applies to housing, outbuildings and garages. This benefit does not apply to business properties.
Vehicles in the possession of an individual are subject to the corresponding tax. The tax authorities calculate the budget payment themselves, then sending a notification to the home address with the amount to be paid and the deadline for payment. If a citizen has a personal account on the website of the Tax Service, he receives a notification in electronic form, and not by mail, as before.
If citizens are not individual entrepreneurs, this does not cancel the obligation of the citizen to pay the transport tax in a timely manner and in full. On the contrary, entrepreneurs who use cars in business also have some resources to reduce the size of payments. They can attribute all maintenance and repair costs to expenses and thereby reduce the tax base, even fees for "Platon".
If the vehicle was purchased for commercial purposes, the best solution would be to sell it in case of suspension of activities.
Land tax
Individuals who own land plots are required to pay the appropriate tax. The size of this budgetary payment strongly depends not on the purpose for which it is used, but on the category in which the object is put by regional legislators. The size of the tax rate depends on this - the minimum for personal plots, agricultural land and the maximum for industrial or commercial areas.
In this area, a situation is created in which the total tax amount does not depend. If you want to suspend the activities of individual entrepreneurs and avoid the tax burden, the best way out is to sell commercial land or rent it out. However, in this case, an individual will have to file a 3-NDFL declaration annually, where they reflect the income received and still pay income tax.
As a result, the suspension of the IP status is impossible. You can only use tax regimes in which the lack of activity allows you to settle with the budget only on taxes such as property, transport and land. But the obligation to pay contributions is not exempt. But the best solution would be to write a statement to the Federal Tax Service Inspectorate with a request to be removed from the register. In the future, you can register again. The law does not limit the number of attempts.
At the time of opening their business, entrepreneurs register with the tax authorities and begin to transfer taxes and contributions to the state, determined by the taxation scheme they have chosen. For many entrepreneurs, a situation is created when it is necessary, for various reasons, to stop their activities for a long time. When an entrepreneur does not work, he does not receive income. Hence, reasonable questions arise: “IE does not operate, what taxes to pay? If an individual entrepreneur has no income, do you need to pay taxes? Even in the event of a temporary suspension of activities, that is, if the entrepreneur plans to resume the business, say, for several months or years? "
The need to transfer taxes depends on the tax system chosen by the individual entrepreneur. In some taxation systems, certain types of taxes are paid even in the absence of activity. But the submission of tax returns to the IFTS is mandatory, in any case, whether the activity is in progress or not.
The decisive conditions for paying taxes are: the factor due to which the activity is suspended, and the amount of time allotted for such a break. In some cases, transfers can be avoided. This article will consider all types of payments, analyze the need to pay them to the state: "Do I need to pay tax if an individual entrepreneur does not operate?"
Pension payments
For all individual entrepreneurs, without exception, with any taxation system, fixed payments to the pension fund of the Russian Federation are mandatory. They are also called “payments for yourself”. The legislation establishes the amount of such payments, which is indexed annually. They begin to enumerate them from the moment the individual entrepreneur registered, and finish after the liquidation of the individual entrepreneur.
The size of payments to the Pension Fund is the same for any entrepreneur. The type of activity and interruptions associated with it also do not affect these payments. If the activity is temporarily suspended, the payment will still need to be transferred.
The amount of contributions to the pension fund for individual entrepreneurs has a clear dependence on the amount of their income for the year. This amount is calculated based on the minimum wage established by law at the beginning of this year, in 2017 it is equal to 7,500 rubles. The contributions to the Pension Fund account for 26% of the annual minimum wage. In 2017, if the income for the year is no more than 300 thousand rubles, then the amount of the pension contribution will be equal to 23 400 rubles. If the individual entrepreneur's income for the year exceeds the mark of 300 thousand rubles, then 1% of the excess amount is also paid, but not more than 163,800 rubles. Terms of payment of contributions: for the main payment - no later than 12/31/2017, for an additional one - until 04/01/2018.
It will not be possible to completely avoid the transfer of pension contributions. But for the duration of the suspension of activities in a number of situations listed below, it is possible. These options are:
- Conscription service. The following documents act as confirmation of the right to waive the obligation to pay contributions: a military ID, where service marks are affixed, a certificate from the military commissariat, a work book, tax declarations confirming that there is no commercial activity. All this is provided to the pension inspector at the Pension Fund.
- Caring for a child up to 1.5 years old. Any parent has the right to take care of the child: either the mother or the father. If the family has 2 or more children under 1.5 years of age, then the parental leave period is extended until each of them reaches this age. Supporting documents may be birth certificates of children, certificates from the housing department about the composition of the family, certificates from the FSS or social protection authorities, tax returns confirming that there is no activity.
- Caring for a disabled person of the 1st group, a disabled child or a person who has reached the age of 80. The pension inspector is provided with the following documents exempt from paying contributions: certificates of disability, birth certificates of persons being cared for, certificates from the housing department about the composition of the family and tax returns confirming that there is no commercial activity.
Starting to discuss the taxes of individual entrepreneurs, it is worth noting immediately that an individual entrepreneur is not a legal entity, but an ordinary individual, but with the right to conduct business. Due to this difference, taxes paid by individual entrepreneurs can be much lighter and simpler than those of organizations.
We recommend paying taxes and conducting business settlements in a non-cash form using a special one.
The tax burden of an individual entrepreneur consists not only of taxes themselves, but also. Unlike taxes, the amount of which can be regulated by choosing the right tax system, this is a fixed amount. should not, if they are not yet in business, but insurance premiums must be transferred for themselves all the time while the entrepreneur's data is registered in the USRIP, i.e. immediately after registration.
Insurance contributions are understood as contributions to pension and medical insurance, as well as to the FSS, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or on whether a business is conducted at all. Further, we tried to tell about taxes and contributions of individual entrepreneurs in an understandable language and as structured as possible.
Insurance premiums FE 2020
IE contributions to compulsory pension insurance
Insurance premiums of individual entrepreneurs for MPI in 2020 are a fixed amount established by the Tax Code of the Russian Federation - 32 448 rubles for a full year. This formula is valid when calculating contributions, if the income of the individual entrepreneur for 2020 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received in excess of this limit.There is also an upper limit for pension insurance contributions - no more than 259 584 ruble.
IE contributions for compulsory health insurance
Insurance premiums of individual entrepreneurs for compulsory medical insurance for 2020 are set in the amount of 8 426 rubles. Please note - contributions to compulsory medical insurance do not increase with income growth, and are the same amount.
In total, the contributions of the individual entrepreneur in 2020 for himself with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will be 40874 ruble.
IE contributions for their employees
If an entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.
In general, employee insurance premiums consist of:
- payments for compulsory pension insurance - 22%;
- payments for compulsory social insurance - 2.9%;
- payments for compulsory health insurance - 5.1%.
Additionally, the FSS pays a contribution for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%).
Benefits in the payment of insurance premiums
Since 2013, the so-called grace periods of non-payment of insurance premiums have been in force, when the entrepreneur does not carry out activities, because serves on conscription, is on leave to care for a child up to one and a half years, a disabled person, a person over 80 years old, or is the spouse of a contract soldier or diplomatic worker and does not have employment opportunities. To obtain this benefit, you must contact your tax office.
In all other cases - additional work for hire or a civil law contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance premiums for himself. The tax inspectorate will stop calculating them only after excluding these individual entrepreneurs from the state register.
Entrepreneurs registered not from the beginning of the year do not calculate insurance premiums in full, but taking into account the days that have passed since the date.
Insurance premium calculator
It is necessary to pay insurance premiums in the amount of: - p.
The payout consists of:
Individual entrepreneurship taxes
To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax authorities do not allow reporting on special regimes for a number of activities. For those who need help choosing allowed codes, we can offer a free selection of OKVED codes.
In order to prevent the taxes of individual entrepreneurs from becoming the main item of their expenses, it is worth asking yourself a few questions.
1. Will the estimated income be constant or will it change?
There is a direct relationship between the irregularity of income and the choice of the tax system, and, based on this, it is worthwhile to calculate the estimated income at least a quarter in advance. On the modes of STS, ESHN, NPD and OSN tax base, i.e. the amount from which taxes will be calculated arises only when the entrepreneur begins to receive real income. On UTII and PSN modes, such calculations are based on other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.
In the absence of regular income at the beginning of the activity, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, having previously calculated the amount of taxes for these regimes and making sure that in your case it will be more profitable.
2. Will hired labor be involved and how many workers will be required?
The number of employees when choosing a taxation system can become a limiting factor, for example, for the PSN, the number of employees should not exceed 15 people, and for the STS and UTII - 100 people. The number of employees will also determine the cost of a patent, in those regions and for those types of activities that take this indicator into account.The presence of employees will also be important in cases where the individual entrepreneur has the opportunity to reduce the tax payable at the expense of the paid insurance premiums.
3. What proportion of the income will be expenses, and can you document them?
Choosing between the options STS "Income 6%" or STS "Income minus expenses 15%", you need to imagine the size of the expected expenses. In cases where possible expenses will exceed 65% of income, it is worth choosing "Income minus expenses", but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 65% of income, then the “Income” option is more profitable.
4. What types of activities in your region are included in the lists of types for PSN and UTII?
The types of activities on UTII and PSN are determined by regional laws, and in your specific territory, these lists can be either expanded (for PSN) or reduced (for UTII), in comparison with those indicated in the Tax Code of the Russian Federation. It may be difficult for you now compare all these criteria, but then we will consider each regime in more detail, which will clarify the issue of choosing a tax system.
And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime taking into account the specifics of your business and region.
Individual entrepreneurship taxes on the simplified tax system
Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS). Entrepreneurs working on the simplified tax system are payers of a single tax, which replaces the payment of personal income tax from entrepreneurial activity and property tax used in business for them. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .
Revenues are not only receipts from the sale of goods and services, i.e. revenue, but also some others, called non-operating. The expenses include not those that the entrepreneur himself considers reasonable, but a closed list of them, given in Art. 346.16 of the Tax Code of the Russian Federation. I must say that this list is quite extensive and for the most part recognizes the real costs of individual entrepreneurs. In addition to the costs themselves, the code also specifies the procedure for their recognition, in particular, costs can be taken into account only after payment. Responsibly it is necessary to approach the documentary registration of expenses, because violation of the requirements for supporting documents may lead to their non-recognition by the tax inspectorate.
The tax base for the "Income" option is the monetary expression of income. For the option “Income minus expenses”, the tax base will be the monetary expression of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is 6% for "Income" and 15% for "Income minus expenses".
To develop certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory in the regional law on the establishment of differentiated tax rates of the simplified tax system. This preference is applicable only for the option “Income minus expenses”, and the rate for the option “Income” remains unchanged - 6%. Thus, if there is a reduced tax rate in your region, and you can confirm your expenses, then the taxes of individual entrepreneurs when applying the simplified tax system “Income minus expenses” can be minimized.
But taking into account the costs, it is important not to overdo it. here the individual entrepreneur is obliged to pay the minimum tax. What does it mean? If you have worked at a loss, i.e. expenses exceeded the income received, you will have to pay a minimum tax of 1% on the income received.
The Income option can be a particularly attractive opportunity to reduce the flat tax on premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with small incomes, a situation may arise that there will be no single tax to be paid at all. Individual entrepreneurs with employees can reduce the single tax at the expense of the amounts of paid insurance premiums both for themselves and for employees, but not more than by 50%.
On "Income minus expenses" it is not allowed to reduce the single tax calculated to be paid by the amount of insurance premiums, but insurance premiums that the individual entrepreneur pays for himself and for his employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.
Let's finish our acquaintance with the simplified restrictions that must be met to work on this system. For individual entrepreneurs, there are not many of them - the number of employees should not exceed one hundred people, the STS is not allowed in the extraction and sale of minerals, except for common ones, and in the production of most excisable goods. In addition, an individual entrepreneur may lose the right to a simplified tax after his income for 2020 exceeds 150 million rubles.
If you find the simplified system beneficial and convenient for yourself, then you can prepare an application for the transition to USN 2020 absolutely free of charge:
Individual entrepreneurship taxes on PSN
The patent taxation system or IP patent is the only tax regime designed only for individual entrepreneurs. A patent can be obtained for any one specified in Art. 346.43 of the Tax Code of the Russian Federation. This list can be expanded by local authorities, and it is necessary to find out about which types of activities a patent can be purchased in regional laws or in the territorial tax office.
The patent is valid only in the territory of the municipality where it was issued, therefore the individual entrepreneur must submit an application to the Federal Tax Service Inspectorate at the place of the patent. For cargo transportation and distribution trade, it is allowed to use one patent when providing services throughout the territory of a constituent entity of the Russian Federation. Restrictions for this regime relate to the number of hired workers - no more than 15, and the loss of the right to use the PSN will occur when the annual income exceeds 60 million rubles.
Calculating the annual cost of a patent is fairly straightforward. To do this, you need to know the "potential annual income" for the chosen type of activity and multiply it by 6%. You can also find out the size of the potential income from the regional law on the PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its value for each of them.
Payment for a patent is as follows:
- A patent issued for up to six months must be paid in full no later than its expiration date;
- If the validity period of a patent is from six months to a year, then one third of its full value must be paid no later than 90 days after the commencement of the validity, and two thirds - no later than the expiration date of the patent.
It is impossible to reduce the cost of the patent for the paid insurance premiums.
Individual entrepreneur taxes on UTII
Imputed tax or imputation, as well as a patent, is valid only in relation to certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but also generally not allow the use of this regime on their territory (for example, in Moscow). A single monthly tax is calculated using a rather complicated formula - DB * FP * K1 * K2 * 15%.
Let's see what this set of letters and numbers means:
- DB is a month in rubles (found in the table given in article 346.29 of the Tax Code)
- FP - physical indicator (indicated in the same place)
- К1 - deflator coefficient, approved annually by the Government of the Russian Federation. In 2020, K1 is 2.005.
- K2 is a correction factor, set by regional laws in the range from 0.005 to 1.
Since the tax period for UTII is equal to a quarter, the tax amount is usually calculated for three months. The individual entrepreneur must pay the imputed tax by the 25th day of the month following the reporting quarter.
On UTII, as well as on the simplified tax system, it is possible to reduce the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then you can deduct the entire amount of contributions paid for himself, and when an entrepreneur has employees, then contributions for himself and for them can be taken into account, and the tax can be reduced by no more than 50%.In addition to the restriction on the number of employees (no more than one hundred), this mode also has specific restrictions on the physical indicator, for example, the area of the trading floor should not exceed 150 sq. m.
Individual entrepreneurship taxes on unified agricultural tax
The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for ESHN - the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services.
Agricultural tax is calculated according to the same principles as the STS “Income minus expenses”, but the tax rate is 6% of income, reduced by the amount of expenses. In addition, since 2019, unified agricultural tax payers are obliged to transfer VAT, but with low turnovers, an exemption can be obtained from it.
Individual entrepreneurship taxes on OSNO
And, finally, if the individual entrepreneur has not chosen any of the special regimes, then he will work on the main taxation system. In addition to the rate of 20%, 10% or 0%, you must pay personal income tax (PIT). The tax base for individual entrepreneurs in this regime will be income from entrepreneurial activities, to which it is allowed to apply the so-called professional deductions - documented and economically justified expenses. If the expenses cannot be confirmed, then the income received can only be reduced by 20%.
In general, the tax rate here will be 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days during 12 consecutive calendar months.
But if an individual entrepreneur decided to conduct business from abroad on a common system, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income received by him is taxed at a rate of 30%, while professional deductions cannot be used.
Insurance premiums on OSNO can be taken into account in full expenses, both for oneself and for employees. It is worth choosing OSNO if the bulk of your buyers will be VAT payers who will be profitable to work with you, because they will be able to account for the input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.
Individual entrepreneurship taxes on NPD
The tax on professional income is still valid on the territory of only 23 regions of the Russian Federation. Activities are limited to the provision of services, the performance of work and the sale of home-made goods. Employees for the NPD cannot be hired, and the annual income should not exceed 2.4 million rubles. But the tax rate in this regime is very low - only 4% if payment for services comes from individuals. If the NPD payer works with legal entities, the rate is 6%. Insurance premiums for themselves are transferred in a voluntary order.
Combining tax regimes to reduce taxes for individual entrepreneurs
Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the estimated tax burden and work for one type of activity in one mode, and for another type, choose a more profitable option. Combining the modes is also possible for one activity, if you do business at different sites.There are options for combining UTII and USN, PSN and USN, UTII and PSN, ESKhN and UTII. It is impossible to combine the USN with the Unified agricultural tax, the USN with the OSNO, as well as the NAP with all special regimes.
It is difficult to talk about the benefits of combining modes without giving examples, since for this, it is necessary to calculate the amount of taxes for the imputed regime and the patent in a specific region and by type of activity, but you just need to know that such options have the right to exist. This concludes the consideration of the general principles for choosing a tax system, taking into account which the taxes of individual entrepreneurs can be lawfully reduced.
If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.
