By Civil Code entrepreneurial activity It is to sell, provide services, rent out property and systematically receive money for it. But the law, as always, keeps silent. From it it is not clear what a systematic profit is - two caps or a hundred.
According to the law, for entrepreneurial activity, you need to register as an individual entrepreneur. This is a guarantee that the state will receive taxes from the sale of a cake or a knitted hat.
A person cannot but pay taxes to the Tax Code if he does not have an individual entrepreneur. The law says this: if an individual conducts business activities without an individual entrepreneur, in the performance of duties he cannot refer to the fact that he works without an individual entrepreneur. In essence, this means: if you are doing business, then you are an entrepreneur and must pay taxes as an entrepreneur.
Signs of entrepreneurial activity were in the old tax letter from 2010:
- buy or manufacture property for profit. For example, buy a truck and help people move for money;
- keep records of transactions, count income and expenses, record debts;
- related transactions. For example, buy plastic windows from the manufacturer, and then put them to customers;
- work with sellers, buyers, suppliers, landlords, advertisers, courier services and anyone else who helps run the business.
The tax authorities and the court may provide other evidence that a person is engaged in entrepreneurial activity. Since there is no exact definition, different interpretations can be given.
In general, the position is as follows: selling a hat once or cleaning pipes for money is not an entrepreneurial activity. If you do this all the time, get money, look for clients, advertise, conclude contracts - entrepreneurial, you need at least an individual entrepreneur. Arbitrage practice almost always on the tax side.
What is the punishment
For work without IP threatens administrative, criminal liability and reimbursement of taxes from the income that the entrepreneur received.
The tax office may ask you to pay additional taxes on the income that the entrepreneur has earned. At the same time, she can count taxes, as if the entrepreneur worked all the time for common system taxation. So you have to pay VAT.
In 2015, the Supreme Court heard the case of Vats, who leased companies non-residential premises and land plot. He didn't have an IP.
The court drew attention to the fact that Vats entered into lease agreements. In them, he indicated sanctions for non-compliance with the terms of the contract and took into account the risks. On these grounds, the court found that Vats was engaged in entrepreneurial activity and must pay VAT.
Everything you need for business
The Modulbank case is a publication about business. We talk about everything that a Russian entrepreneur needs to know: what new laws have come out, how to pass inspections in various instances, how not to get fined.
How does the tax office know?
The tax office is the same people who go for manicures, buy cakes and hire animators for a children's party. The inspector can go to Instagram, sign up for a manicure and check that the master does not have registration as an individual entrepreneur.
If you open an IP on a simplified 6%, the costs will be as follows:
- tax - 6% of the income that comes to the account;
- contributions - 32,385 rubles per year;
- bank service — 5880 rubles per year in Modulbank at the Optimal tariff.
Accounting for Modulbank clients: we consider taxes, we hand over the reporting, we ourselves talk with the tax. Free, for 11,000 rubles per year or 21,000 rubles per quarter, depending on the complexity.
The individual entrepreneur has ceased his commercial activity and is no longer working. What taxes should be paid in this case and how much. Is it possible to completely avoid payments to the budget? This article will tell about it.
Often a situation arises when a person who has registered as an individual entrepreneur stops his commercial activity. Sometimes it happens temporarily. That is, a person plans to start running his business again after a few months or years. In this case, the question of what taxes need to be paid by individual entrepreneurs, how much to transfer and whether it is necessary to pay anything at all, if no commercial activity is carried out today, is logical.
If you have registered as an individual entrepreneur, you must submit tax returns to the IFTS at the place of registration, even if you are not currently operating. Not all payments to the budget depend on the fact of entrepreneurship. Some of them have to pay, even without doing anything. The list of such taxes is different for different taxation systems on which the IP is located.
Also an important point is the reason for the suspension of commercial activities and how long the entrepreneur plans not to work. In some situations, payments can be avoided, in others not. It is worth considering in detail each type of payment to the budget, analyzing the need to transfer it to inactive individual entrepreneurs.
Payments in the Pension Fund of the Russian Federation
Regardless of the taxation system on which the individual entrepreneur is located, he must pay fixed payments to the pension fund. These are the so-called payments of entrepreneurs “for themselves”. How much to transfer is stipulated by law. They are indexed annually and paid by each individual entrepreneur. The obligation of this payment arises immediately at the moment of state registration of the IP and ceases only after its liquidation.
The amount of payments is the same for each individual entrepreneur, regardless of the type of activity carried out and what taxes he paid.
In 2016, the amount of contributions required for transfer by individual entrepreneurs to the budget of the Pension Fund of the Russian Federation is 19356.48 rubles. This amount is calculated at the rate of 26% of the minimum wage for each calendar month of the current year. The entire amount must be transferred to the pension fund by December 31, 2016. How much at the moment is the minimum wage can be found on the website of the IFTS.
It is extremely problematic to get the opportunity not to make payments to the Pension Fund of the Russian Federation even for a while, but still there are options when an individual entrepreneur is temporarily exempted from the need to pay contributions. All of them apply exclusively when he is not conducting business.
These situations include:
- Call service. In order to confirm your right to exemption from payments, you must bring to the pension inspector a military ID with service marks, a certificate from the military commissariat, a work book, tax returns that confirm the fact that there is no commercial activity.
- Caring for a child up to 1.5 years. Such care can be carried out by both the mother and the father of the baby. If there are several children, then the vacation time increases until each of them reaches the age of 1.5 years. In order to confirm their right to such a deferment, the pension inspector is provided with birth certificates for children, certificates from the housing department on family composition, certificates from the Social Insurance Fund or social authorities. protection, tax returns that confirm the fact of the absence of commercial activity.
- Caring for a disabled person of the 1st group, a disabled child or a person who has reached the age of 80 years. In order to confirm your right to stop transferring pension payments, you must provide certificates of disability, birth certificates of the persons being cared for, certificates from the housing department on family composition and tax returns that confirm the fact that there is no commercial activity.
- It is also possible not to pay fixed contributions from entrepreneurs who are the spouses of military personnel sent to serve in areas where it is impossible to find a job.
- Another category exempted from mandatory payments to the PF for up to five years are spouses of diplomatic employees living abroad.
Contributions for health insurance
All individual entrepreneurs, regardless of the presence of activities, are required to pay contributions to the MHIF. These contributions, as well as payments to the PF, are indexed annually and are required to be paid. Their size is 5.1% of the minimum wage per month. They must be listed before the end of the year. You can pay in parts, or you can pay at a time on any date of the current year.
In 2016, the amount of payments to the MHIF that entrepreneurs will have to pay is 3,796.85 rubles.
Similar to PF contributions, payments to the MHIF may be waived in the rare cases listed above.
Payments on OSNO
If an individual entrepreneur is on the OSNO, he must pay taxes such as VAT, personal income tax. But in the case of a lack of activity, they are not paid
need to. This follows logically from the meaning of taxes. After all, VAT is paid when selling goods or services. And if the entrepreneur does not conduct any activity, then he does not sell goods and services, respectively, he does not charge VAT to buyers and, therefore, does not transfer VAT to the budget.
Personal income tax must also be paid, if any. In the absence of any activity, the entrepreneur has neither income nor loss, which means that he does not pay tax.
To confirm your right not to pay the above taxes, you should submit a single simplified declaration to the tax office. It is submitted once a year for all taxes on the OSNO. If earlier it was necessary to submit separate declarations for each tax, even if they were zero, now entrepreneurs who do not conduct business have the right to submit one simple declaration once a year for all taxes.
USNO payments
When registering, an individual entrepreneur has the right to write an application for the transition to a simplified taxation system, in which case he is exempt from paying personal income tax, VAT, property tax and pays only a single tax under the simplified taxation system. The amount of tax differs depending on which tax base the entrepreneur chooses, income or income reduced by the amount of expenses.
If, after some time, the IP stops doing business, but does not plan to liquidate the IP, he should submit zero declarations under the simplified taxation system. Such reports can be submitted to the inspection using electronic services or sent by mail. The frequency of their presentation is once a year. You don't have to pay tax on the USNO.
Payments on UTII
If, during its registration, an individual entrepreneur indicated the type of activity that is subject to UTII in a given region, then it is automatically transferred to the payment of this tax. UTII is a local tax. Each region adopts its own law, which approves the types of activities in which it is applied. Its peculiarity is that the place of business is taken into account, and not the place of registration of the entrepreneur. At the same time, such a transfer exempts individual entrepreneurs from paying personal income tax.
In the absence of IP activity, it is necessary to submit quarterly zero declarations for UTII. In the column indicating the units of the physical indicator for which UTII is calculated, 0 should be indicated. The tax itself does not need to be paid.
property taxes
If an entrepreneur owns real estate, land or vehicles, he is obliged to pay property tax, land tax and transport tax. Moreover, this obligation arises for him from the moment of acquiring the property and does not stop in the absence of entrepreneurial activity.
- Physical property tax persons calculates annually the IFTS and sends receipts with the amount payable to the address of the taxpayer. When conducting commercial activities, individual entrepreneurs on the USNO and UTII are exempt from paying this tax in relation to objects used for business. If the activity is not carried out, the tax will again be calculated and must be paid. It must be paid before April of the year following the reporting year. The only living space of an entrepreneur is exempt from tax, if it does not exceed the size established by law. There are also a number of preferential categories of citizens who do not have to pay tax.
- Transport tax. It is also calculated by the tax office and its amount is sent by receipt to the postal address.
It is paid regardless of the taxation system and the absence or presence of activities as an individual entrepreneur. The obligation to pay it arises when the vehicle is purchased and ceases only when it is sold.
The amount of transport tax depends on the engine power of the vehicle. If the vehicle was purchased to run a business that is on hold for an extended period, selling it is a smart move.
- Land tax. It is calculated similarly to the previous ones and is also paid regardless of the activity. It is worth noting that if you rent out land or other property for rent, then this is also an entrepreneurial activity. In this case, talking about its suspension does not make sense.
Thus, it is clearly seen that it is unlikely that an individual entrepreneur will be able to completely avoid paying taxes even if there is no activity as such. If you plan to no longer do business at all, it is worth considering the possibility of liquidating the IP. In this case, you will avoid the need to pay fixed payments to the pension fund and the mandatory health insurance fund.
An individual entrepreneur in various periods does not conduct activities or has no income, pay or not in such situations to the FIU.
An individual entrepreneur (IP) must pay insurance premiums to the FIU, regardless of whether he conducts business or has no income (with the exception of the IP being on parental leave, serving in the armed forces, or caring for a person who has reached 80 years of age). The legislation of the Russian Federation currently does not contain provisions defining the periods for the exemption of individual entrepreneurs from paying insurance premiums. This is due to the fact that entrepreneurial activity is carried out by individuals at their own will and discretion and is associated with a certain risk (for example, not receiving income).
According to the provisions of Federal Law No. 167-FZ, individual entrepreneurs are insurers under mandatory pension coverage and pay insurance premiums to the Pension Fund based on the cost of the insurance year, despite the lack of activity or income. The procedure for paying insurance premiums is determined by Federal Law No. 212-FZ (see Insurance premiums for an individual entrepreneur (individual entrepreneur) in 2012).
A similar point of view is shared by the SAC (see paragraph 4 of the Information Letter of the Presidium of the SAC dated 11.08.2004 No. 79).
But along with this, there are other special cases related to the implementation of the activities of the IP. Let's take a closer look at some of them.
The individual entrepreneur works under an employment contract (the activity of the individual entrepreneur is suspended), is it necessary to pay contributions to the FIU?
Contributions are payable to the FIU, despite the fact that the employer pays the contributions. The FAS of the Volga District adheres to a similar position (see the decision of 08/02/2011 in case N A72-9468 / 2010).
An individual entrepreneur went abroad for a long time (more than 6 months), are insurance premiums payable to the FIU?
Yes, despite being abroad, contributions must be paid.
The individual entrepreneur is on parental leave, are insurance premiums payable to the FIU?
This situation does not require a clear answer.
On the one hand, the legislation (Federal Law No. 212-FZ) does not contain the possibility of exemption (suspension of obligations) from paying insurance premiums while an individual entrepreneur is on parental leave.
On the other hand, the Ministry of Health and Social Development of Russia, in its letter dated March 22, 2011 No. 19-5/10/2-2767, notes that, despite the absence of norms that allow individual entrepreneurs to be exempted from paying contributions during parental leave until they reach age of one and a half years, insurance premiums to the Pension Fund are not paid during the specified period. In addition, the courts agree with this position. This is confirmed, for example, by the decision of the Federal Antimonopoly Service of the Volga District dated April 11, 2012 in case N A65-20889 / 2011 (paragraph 3 of the information letter of the Presidium of the Supreme Arbitration Court dated April 11, 2006 No. 107).
An individual entrepreneur is called up to serve in the armed forces of the Russian Federation, should they be paid contributions to the FIU?
- Not , insurance premiums to the FIU for the period the individual entrepreneur is in military service should not be paid. The period of service can be confirmed by a certificate from the military unit.
An individual entrepreneur takes care of a person who has reached the age of 80, does not carry out activities, is it necessary to pay insurance premiums to the FIU?
Judicial arbitration practice on this issue is on the side of the IP, which is confirmed, for example, by the determination of the Supreme Arbitration Court dated 03.06.2011 No. VAC-7053/11 in case No. A14-6982/2010-214/5.
The main thing that an individual entrepreneur should remember is that if the activity is not carried out for the following reasons - the individual entrepreneur is on parental leave, in the armed forces or during the period of caring for a person who has reached 80 years of age - it is necessary to notify the PFR authorities in writing with application of documents confirming the absence of activity.
FundInfo.ru - Consulting center for the study of state non-budgetary funds, insurance and topical issues of legislation.
Per 2019 a year, an entrepreneur who does not conduct business must insurance premiums RUB 36,238 by 31 December 2019. Late payments will incur penalties for each day of delay.
As a debt collection measure, a ban on leaving the country can be imposed through the court, so be careful, pay your contributions on time in order to avoid unpleasant situations. On the site bailiffs http://fssprus.ru/iss/Ip you can check whether the debt has been awarded to you.
What reporting to submit to the IP if there was no activity
Until 2014, IP had to be submitted to the tax office annually by January 20. This requirement extended even to entrepreneurs without employees. Later, Article 80 of the Tax Code of the Russian Federation was amended and. If the individual entrepreneur does not have employees, then it is not necessary to submit a report.
In addition, you need file a tax return and certify the Book of Accounting for Income and Expenses (KUDiR). The requirement to certify KUDiR has been canceled since 2013.
So, IP on a patent - they do not hand over declarations.
Individual entrepreneurs on UTII report on tax not once a year, but every quarter.
IP does not have zero reporting on UTII. After registering for tax purposes under UTII, the entrepreneur submits a quarterly declaration and pays tax, regardless of the income actually received. The tax is calculated based on imputed income taking into account indicators by type of activity.
If the activity is not carried out, then you need to deregister for UTII, otherwise you will have to pay tax and submit a declaration.
Zero reporting of IP on the simplified tax system
Entrepreneurs do not submit a Declaration on the tax paid in connection with the application of the simplified tax system. The annual report must be submitted by April 30th. The declaration can be handed in in person, sent by mail or via the Internet.
You can prepare a report free of charge in the Elba system or in special program on the tax website. You can print the declaration and hand it in in person or by mail. To send via the Internet, you need to issue a cloud signature in the service. After that, the declaration can be submitted electronically. You will receive receipts for sending the declaration, which are also legally significant, like the declaration marked by the Federal Tax Service.
Zero reporting IP on OSNO
Individual entrepreneurs on the general taxation system submit VAT returns every quarter and an annual 3-NDFL return. However, the VAT return can only be submitted electronically.
IP on general mode taxation can exercise the right to exemption from VAT under article 145 of the Tax Code, if the amount of proceeds for the three previous months in a row, excluding tax, did not exceed two million rubles in aggregate. In this case, the individual entrepreneur will be able to deduct VAT on purchases and issue invoices to buyers, because. will not be a VAT payer.
A notice for VAT exemption is submitted to the tax office by the 20th day of the month from which the right to exemption will be valid.
If there was no activity, instead of a VAT declaration, you can submit single (simplified) tax return (see clause 2 of article 80 of the Tax Code of the Russian Federation). Unlike the VAT return, this report can be submitted on paper. At the same time, no payments should be made on the IP accounts, i.e. there should be no signs of activity. If an individual entrepreneur had expenses, but no income, then in this case will have to submit regular reports.
The deadline for submitting a single declaration is at the end of each quarter until the 20th day:
- for the 1st quarter until April 20
- for the 2nd quarter until July 20
- for the 3rd quarter until October 20
- one year before 20 January.
Penalty for non-delivery of the declaration for individual entrepreneurs
Responsibility for failure to submit a zero tax return is provided for in Art. 119 of the Tax Code of the Russian Federation and is equal to 1,000 rubles. The penalty for failure to submit other documents is 200 rubles for each document (clause 1, article 126 of the Tax Code of the Russian Federation). At worst tax office may decide to suspend operations on bank accounts and block the business account.
Even if the individual entrepreneur did not conduct business in the current period or received a loss, he is still obliged to pay taxes to the FIU (). The obligation to pay contributions arises for an individual entrepreneur immediately after registration (although the tax is recalculated in proportion to the time elapsed from the moment of registration).
In 2014, the minimum amount that must be paid to the FIU is 20,727.53 rubles. Moreover, if the individual entrepreneur works officially in parallel and the employer transfers contributions for him, this also does not exempt him from paying a fixed payment. And even if the individual entrepreneur is himself a pensioner or disabled person, the legislation does not provide for any benefits or tax exemptions.
This is the difference between an IP and an LLC, within which, for example, you can send CEO on administrative leave for the period of absence commercial activities. Thus, salaries are not calculated for the employees of the LLC and the obligation to pay contributions to the funds disappears.
Many entrepreneurs make mistakes, not individual entrepreneurs on time, but after several years they receive a notification demanding to pay off the debt to the PFR, taking into account the accrued penalties for the entire period.
The legislation does not provide for obtaining a deferment in the payment of contributions. The amounts must be transferred before the end of the year, otherwise the entrepreneur faces fines and penalties.
When an individual entrepreneur is obliged to pay income tax, even if there is no income
Naturally, an individual entrepreneur with zero income is exempt from paying income tax, but he must not forget to file a "zero" declaration, otherwise he will have to pay a fine to the tax and FIU.If the individual entrepreneur does not submit a tax return on time, the PFR will calculate the contributions based on the calculation of 8 minimum wages, i.e. in the amount of 138,627.84 rubles.
But if an individual entrepreneur applies UTII, then he will be required to pay tax on "imputed" income. For example, if an entrepreneur has his own store retail, then he pays taxes not on the basis of the actual profit received, but on the basis of the footage retail space. In order not to pay tax, an individual entrepreneur who does not conduct business must be deregistered as a UTII payer.
In what cases may an individual entrepreneur not pay taxes
An individual entrepreneur is exempted from the obligation to pay taxes to the FIU only in a number of cases (this list is strictly fixed and not subject to free interpretation):- for the period of passage military service on call;
- for the period of caring for a child until he reaches the age of 1.5 years;
- for the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.
It is important to note that individual entrepreneurs have the right not to pay contributions only after submitting to the FIU all required documents. And only on the condition that
