Individual investment account. How to increase savings with IIS Opening Opening online

An individual investment account is perhaps one of the few really good things that our government has made a private investor and the development of the investment sector.

What is so attractive this way of investing? IIS makes it possible to get tax breaks by investing in the stock market. Abroad, for example, in the United States, Great Britain and other countries, such accounts exist for a long time. For Russians, the opportunity to open individual investment accounts appeared recently - from 2015. Currently, this instrument has already been enjoyed by about 180 thousand investors.

What is an individual investment account?

IIS is a special type of account that securities can acquire, and which gives the right to receive a tax deduction or preferential taxation of income from investments. It can be opened at the broker or in the management company.

But this method of investing has a number of features and restrictions:

• To get benefit, an investment account must be discovered at least 3 years. The maximum period of work is not limited.
• The account can be closed at any time before the expiration of three years and take money and profit, but you will lose tax breaks. Therefore, not to lose the right to deduct, money on the account must be held for at least three years. Partial output of funds without closing IIS is also not provided.
• The beginning of the countdown of three years begins with the date of opening of the account.
• An individual can discover only one investment account.
• The maximum amount that can be made to IIS during the year is limited by the value of 400,000 rubles per year ( Update.: Since 2017, the magnitude of up to 1 million rubles). The minimum amount for opening and replenishment is not installed. At the same time, the opening of the account does not oblige you to immediately make money on it (except in the case when IIS opens in the Criminal Code within the framework of confidential control). Money can be made later at any time. Contributions can be done immediately or gradually, for example, monthly or annually. This is not limited. The main thing is that the sum of your contributions for the year has not exceeded the maximum limit. The account can be replenished only by money and only in rubles.
• Investment income, acquiring various financial instruments can be obtained for IIS: promotions, bonds, eurobonds, futures, options, as well as currency. As part of the opening of IIS in the Criminal Code, trust management is available. Financial instruments that are traded on foreign exchanges to buy fail. The list of available financial instruments may differ depending on the broker.
• Acquire some securities not at all necessary. You can make money and leave them "lie" on the account. The right to receive deduction does not disappear.
• Funds and securities on IIS, as well as on the brokerage account, do not insure the DR.

Tax deductions for iis

The main advantage of individual investment accounts is the possibility of receiving tax deductions to the investor. There are two types of deductions to choose from: on contributions and income.

Deduction for contributions to the individual investment account

The essence of this tax deduction lies in the fact that the investor receives the right to return the paid NDFL in the amount of 13% of the amount contributed to the IIS. However, with a maximum contribution of 1 million rubles, the amount of tax deduction applies only to 400,000 rubles. This type is suitable only to those who have official income and pays tax on personal income.

The value of deduction is calculated according to the following formula: The amount of the fee for the year * 13%. The maximum amount of contributions to the account for the year is 1 million rubles. But the amount on which tax benefits is distributed is limited to 400 tr., Therefore, deduction can not exceed 52,000 rubles.

On the other hand, the amount of deduction is limited to the inclined NDFL. If the amount of tax paid by the investor for the year amounted to 45,000 rubles, then only 45,000 can be returned, and not 52,000, even if all 400,000 rubles were made to the account. "Not Istracted" deduction for the following tax periods is not transferred.

The deduction can be obtained only for the year in which there were contributions.

Money can be obtained only next year. That is, if you opened the IIS and made money in 2016, then submit documents and get deduction you can only in 2017. At the same time, the NDFL is returned, which was paid in the year of the fee, that is, for 2016.

When closing IIS after three years, the received income is taxed by a tax of 13% as an ordinary brokerage account. In case you received a tax deduction, and then closed IIS before three years, taxes will have to be returned to the budget taking into account the penalties and fines.

Deduct on income

This type of deduction exempts the investor from the payment of the income tax received on the IIS. In contrast to the first type, in this case the amount of deduction is not limited. This type of deduction is suitable for those who do not have official income, which means it does not pay personal income tax.

The deduction is expressed in the fact that when the IIS is closed, your broker or the Criminal Code, which are tax agents, do not hold taxes from you to income received from investment. Also, this type of deduction is suitable for those who receive high-income from commerce on IIS, and the economic benefit from liberation from paying tax more than from deductions to contributions.

How and where to open Jes?

An individual investment account can be discovered from a broker or in the management company. At the moment, quite a lot of participants offer their customers to discover such an account.

Opening of IIS at the broker

Opening the invoice at the broker, the investor gets access to financial instruments trading on the stock exchange: promotions, bonds, currency, derivatives, ETF. Among brokers in the rating by the number of open IIS are leading Sberbank, finams, discovery, BCS.

Open the account at the broker is not more difficult than in the bank. To do this, it is enough to contact the office of the company with a passport and sign the necessary documents. Some brokers make it possible to discover the opening of the IIS, for this you need to have an account of the Site Services website. In this case, the office will not need to visit.

When choosing a broker, you must consider several important parameters:

• reliability and magnitude of the broker;
• convenience of working with a broker;
• minimum amount for opening an account;
• access to stock exchanges (Moscow, St. Petersburg) and stock exchanges (stock, urgent, currency);
• tariff plan: the magnitude of the Commission for the transaction, the Subscription fee for servicing the brokerage account and the depot account, the fee for trade terminals;
• other commissions (for the input / output of funds, submitting bonds to the offer, etc.).

More information about the choice of broker for investment can be read. And in this article I will simply bring a comparative table of tariffs for the first four brokers in the number of open IIS.

Additionally, I will say that these are not the most profitable tariffs in the market. You can find brokers with more favorable conditions.

Opening of IIS in the Management Company

About the opening of the investment account in the management company must be told separately. The opening of the IIS in the Criminal Code provides for the conclusion of a trust management agreement, within which the legislation is prohibited by the acquisition of mutual impairments, which is open. And buying the funds of someone else's UK company is unlikely to. Therefore, in fact, a single tool remains some kind of confidence-management strategy.

Now management companies offer many different strategies. But before giving money to do, it is necessary to understand well that you are offered for what price. Du is not the cheapest way to invest in both the point of view of commissions and in terms of the entry threshold. The competence and conscientiousness of the manager will also check premium.

What type of is choose?

The choice of type IIS depends on many factors, but first of all - from your personal situation. For example, if you do not have official income from which you pay NDFL, or their value is minimal, then the choice is obvious - IIS with deduction on the income (second type).

But if you have official income and paid NDFL substantially, then there is something to think about. The benefit from the use of one or another type of deduction depends mainly from two factors: time and profitability.

I will give a couple of examples. We invest 400,000 per year and get the maximum tax deduction. Yield 10% per annum. What type of IIS will be more profitable? For this I will use my calculator. The calculator shows that under such conditions, the use of the first type of deduction is more profitable under investment time up to 13 years. If more - it is better to choose the second one.

Now take the yield of 15%. In this case, the second type of IIS becomes more profitable much earlier - on the 9th of investment.

It can be noted that a tax deduction for income increases with increasing profits, which exceeds a fixed deduction for contributions. Therefore, the more investment period and the estimated profitability, the second type of IIS becomes more profitable.

Total, the first type is better suitable for those who:

• has official income and pay essential NDFL
• conservative investors who prefer
• whose investment horizon is up to 7-10 years.

The second type is best suited for those who:

• does not have official income and does not pay ndfl, or he is negligible;
• it plans that his profit from trade will exceed the amount of deduction to contributions;
• it has a long investment horizon from 7-10 years and more.

Fortunately, you do not have to choose the type of deduction right away. This can be done on the third year from the moment of opening an account. But the combination of two deductions is simultaneously impossible. If you have received deduction of contributions, then you will not receive any deduction.

How to get a tax deduction on iis?

The procedure for obtaining tax deductions depends on the type of deduction selected.

For getting deductions to contributions

1. Get a document confirming the receipt of income taxable at a rate of 13% - Help 2-NDFL from your tax agent (for example, an employer).
2. Prepare documents confirming the opening of the IIS (a copy of the contract with the Broker on the opening of an investment account) and payment documents confirming the transfer of funds (payment order, a broker report on the enrollment of funds).
3. Fill the Declaration of 3-NDFL.
4. Place an application for the refund of the paid tax.
5. To submit a 3-NDFL Declaration along with the above document and application to the tax inspection at the placement.

The declaration can be submitted to a tax in paper or electronically.

To fill the 3-NDFL declaration, you can download the shape template from the NALOG.R. FTS website for the appropriate tax period, print and fill it manually.

The printed declaration in paper and copies of documents must be submitted to the Tax Inspectorate. This can be done there personally, send mail by mail or through the authorized representative.

But it is much easier to send a declaration together with documents in electronic form. To fill in the declaration, you can use the Declaration program and unload a ready-made file in XML format from it.

The second option is to fill the declaration in the personal account of the taxpayer on the FTS website.

There is a myth that 3 ndfl must be submitted to the tax strictly until April 30. This rule is valid only if you declare your income over the past year. In the case of sending the declaration to return the income tax, this can be done for three years, after you paid it.

After sending, you need to expect verification of your documents by the tax inspection (up to 3 months). In case of success, funds are transferred to your bank account.

When completing and sending a declaration of 3-NDFL and documents, you can face various difficulties and questions, especially if you have never done before. To make it easier for you to cope with this task, use step by step. It describes in detail all the steps that you need to get to get a tax deduction for contributions to an individual investment account.

To obtain tax Detection of income You must do the following:

1. Before closing IIS (no earlier than three years), to request a certificate in the tax inspectorate that you did not use the tax deduction for contributions during the entire term of the contract.
2. Provide this certificate to your broker or the Criminal Code. When closing the IIS, your tax agent will not hold the income tax with you.

What else do you need to know about an individual investment account?

1. To obtain a tax deduction next year you can make money until December 31 of the current year inclusive.
2. IIS can be opened now, even if you do not plan to replenish it in the next few years. The account may remain empty unlimited amount of time. But the countdown of three years will begin at the time of the conclusion of the contract.
3. On securities purchased on an individual investment account, there is no tax benefit of long-term securities.
4. You can return the NDFL, paid not only by salary. A return to any tax on the income of individuals paid at a rate of 13%, such as property, securities or from renting real estate is subject to refund. The exception is dividends.
5. IIS can be transferred to another broker. For this, the new broker opens a new account and securities are transferred to it (the new broker must be notified of the open IIS). The transfer of the account is given 30 days.
6. On the entire work period of the account, the income tax is not charged. This happens only when the IIS is closed (except for receiving deduction to income).
7. And coupons of corporate bonds purchased on IIS are taxed 13%. Coupons of state, municipal and subfederal bonds are not taxed.
8. Managing companies cannot invest more than 15% of the account funds to the bank deposit.
9. Dividends and default coupons come to IIS. This is not considered as replenishment. Some brokers allow you to choose a client enrollment on a bank account. Thus, it is possible to "remove" part of the funds despite the ban.

Features of work

Since you can not make money at an investment account, you can not immediately, there are various options. Below are four different options in the opening time of IIS and contributions.

Opening an account in December, and making money until the end of the year, next year you can get 52,000 rubles. If we prone and make money a month later, in January 2017, the deduction will have to wait about 1.5 years.

The law does not prohibit money in the last month of the third year of the contract. Therefore, in a month you can close it, get money back plus a tax deduction. The yield of such an operation will be 26% per annum.

Total, an individual investment account is an excellent tool for those who wish to increase their savings, investing in the stock market, and is ready to invest money for several years.

01 Apr.

Hello. In this article we will tell you what is an individual investment account.

Today you will learn:

1. Advantages of an individual investment account;
2. How to open an account, and which bank to choose;
3. How to make a refund of the tax deduction.

What is an individual investment account

Individual investment account (Abbreviated IIS) is an agreement that is issued between the individual and the management company. According to the contract concluded, the company has the full right to dispose of invested funds and their at its discretion, in order to obtain maximum profits within one account.

Such an opportunity appeared from citizens from January 2015. From this time, each wishes could contact a financial company and open an account. Thanks to its discovery, investors receive a wonderful opportunity, place their means in order to obtain maximum profits.

If in Russia this is a relatively new product to which many citizens only look after, in other countries it is a great way to invest. Those citizens who doubt and cannot make their choice, experienced specialists advise to explore the experience of the United States, Australia and Japan.

The advantages of the investment account

Open an investment account can any capable citizen aged from the age of 18 both in the management company and contact brokers. In the financial services market, many companies that offer such services.

Many citizens arise a completely natural question, and why the investment account, and not the usual bank deposit. It is worth noting that these are completely different types of guaranteed income. It is the placement of funds to IIS, you can get a source of income, which is at times exceeding the rate set by bank deposits.

Features of working with investment accounts

When opening an account, it is necessary to take into account some features, namely:

• Only one investment account. An individual can open only 1 investment account. You can open in one company, close and translate the account to another, but it is unacceptable to open the second and only then close the first.
• Maximum accommodation amount. Immediately it is worth noting that investing funds can be exclusively in rubles. The maximum amount per year should not exceed 400,000 rubles. The size of the minimum amount is not indicated, but some financial companies set their minimum threshold, in the amount of 50,000 rubles.
• Tax deductions. This is the so-called pleasant bonus, which will be guaranteed to receive anyone who will place funds on an individual account for a period of at least three years. Within the framework of this program, the tax deduction is provided for two programs: for income and contributions. What program to choose - everyone solves independently.
• Availability of guaranteed income. Since the financial company invests the Customer's funds, according to the terms of the contract, the investor receives a fixed percentage. In practice, financial companies invest in securities: shares or bonds.
• Account date 3 years. This is the main feature to pay special attention to. To get tax deductions, the account must be opened at least 3 years. If you decide to close the account before the specified period, the return of tax deductions is not provided. If the deductions have already been received earlier - they will need to return. Consider visually on the example.

Example: Olga appealed to the bank and opened an individual investment account in May 2015 and stirred the maximum amount - 400 thousand rubles. Only in 2018, it can close the account and get deductions, or receive them earlier at the end of the year and leave funds on account until the specified time.

1. At the beginning of 2016, Olga received a deduction, in the amount of 52 thousand rubles and left funds on the account. In addition to tax deductions, Olga in the amount of 13% also received an additional income from investment in securities. In December 2016, the girl took money, and she completely closed the score, since the partial removal of IIS is not provided. As a result, the tax inspectorate demanded to return 52,000 rubles. Guaranteed income is not subject to recovery.
2. Olga in 2016 received deduction and guaranteed income. Funds remained working on the account. In 2017, additional income was pleased with Olga, and she left money to work until the end of the term. In 2018, Olga can close the score without financial losses and make a new investment investment.

Now you know how the individual investment account works and the income is obtained, in the form of tax deductions.

In which bank to open an investment account

There are many companies, and the choice can only be done in favor of one. How not to be mistaken and? Where to open a profitable account and start receiving a long-awaited profit? Especially for you only the best banks in which investing will bring you guaranteed income.

When choosing a company, pay special attention to suggestions:

• Sberbank;
• Opening;
• Alfa Bank;
• Tinkoff Bank;
• Gazprombank.

Bank opening"

Investment account at the opening bank can be opened in the office of any bank. The undoubted advantage is that a convenient calculator is presented on the official website of the company, which instantly allows you to determine the amount of income from the selected program.

Alfa Bank

As for the investment account in Alpha Bank, then you can get a good income. The financial company promises its customers up to 28.2% per year.

The size of the final profit depends on the selected program:

• Our future, with a yield of 20.1%;
• New horizons, with yield 21.7%
• Growth points, with a maximum income of 28.2%.

Tinkoff Bank

Open Investment Account in Tinkoff Bank can be exclusively remotely. To open a brokerage account, you must send an application. It is worth noting that to manage funds will have to be independently.

Gazprombank

The yield of 8.2% is ready to offer Gazprom Bank. Before opening an investment account in Gazprombank, you can also choose the program and calculate the yield.

Undoubted leaders are: Savings Bank and VTB. Consider that they are ready to offer their customers.

Sberbank

Savings bank can be called the leader of the financial market.

The advantages of the investment account in Sberbank:

• One of the major companies that are too large to. Stability, which is supported by the state, deserves confidence. It turns out that a reliable broker is half success and a big plus.
• Big branch network across the country.
• The ability to receive income on a savings bank card.

You can open an account both in the Bank's Office, and in the online mode through your account.

For its customers, the Bank has prepared a special material with which you can get additional knowledge:

• Free courses and seminars on IIS;
• Manual, how to make money on promotions, bonds and other financial instruments;
• The course, how to perform operations, being at any point of the globe;
• Instruction ,.

Customers, passing training, can easily trade on themselves.

Commission for the transaction (broker services) from 0.006% to 0.165%. The size of the Commission depends on the region in which the transaction is lies, the amounts and selection of the program. The larger the amount, the smaller the commission rate.

The savings bank offers its customers two directions: independent and active. Open it is possible only in separate offices, by appointment.

The tariff "Active" is greater popularity, since:

• Great for those citizens who love to perform operations through QUIK;
• The minimum commission is installed on it;
• You can make applications through the phone;
• From the point of view of security, this is a great and convenient direction requiring the introduction of a secret code;
• Applications filed through the phone should duplicate in the Bank's office for 30 days, after submitting a telephone application;
• Bank customers receive a special flash drive for 1990 rubles with an electronic signature;
• If you like to control the account from your mobile phone, the bank is ready to establish a special "mobile version" for only 850 rubles.

VTB 24

Why VTB Bank? The answer is obvious - because this is a large bank who has proven its reliability for years. As part of the opening of IIS, the Bank offers to implement a "dividend combine", due to which it is legally able to withdraw funds from the account earlier than for 3 years through dividends.

In addition to the guaranteed 13%, the bank offers an additional income obtained by investing in securities.

In the financial company, two tariffs to choose from: "Start" and "Common". It is worth noting the undoubted advantage of the first, since it opens completely free. But for the service, be prepared to pay 3 500 rubles.

As for the Tariff "General", then for its opening it will be necessary to pay 4 200 rubles. Account maintenance costs 1,225 rubles.

VTB Bank experts have developed several strategies, thanks to which your funds will work perfectly without your participation. All you need is just to make a choice and start making money.

Investment account in VTB can be opened using one package:

• Business start;
• Business Class;
• Business online;
• Personal;
• All inclusive.

When choosing a minimum package, the client at the first visit to the bank must pay a minimum of 3,700 rubles.

How to open an investment account in a bank: Step-by-step instructions

The investment account opens similarly to a brokerage account. To open, you need to visit the financial company, having a personal passport with you. Some banks are asked to present additional documents, such as SNILS or.

Opening procedure IIS:

1. Choosing a financial company.

Since the conditions for opening an account in many companies are similar, the choice will be delivered exclusively their personal preferences. You have to choose the best individual investment account that is in the market.

By choosing, you should take note:

• How much the company is presented in the market;
• Experience in this direction;
• Positive feedback from satisfied customers;
• Reviews of real investors who used the services of the company and received a good profit;
• The availability of information on the official website (large companies provide "fish" of the contract and tariff plans for account maintenance).

1. Filling out an application for opening an account.

An account opening form can be obtained directly in the company in which you have decided to open Jes. Some companies in order to save the time of their client, offer to open an account and fill out a statement in remote mode. It is very convenient and enjoys in great demand.

However, there is a small minus - sometimes you need to register on the website of the State Service and the presence of an electronic signature. It turns out the option is convenient, but not everyone can take advantage of them.

1. Signing a treaty.

According to the resulting application, the client opens an account and an individual account is issued for signing. Before signing it stands carefully to learn it.

Special attention is paid to the section in which the size of the broker's commission is registered and your guaranteed yield. Remember, you must clearly know how much the payment of qualified brokers, which will manage your tools, and how much you can get in the cash equivalent.

1. Application for opening a personal account.

To monitor all real-time operations, it is worth writing an application for opening a personal account. It will include information about the amount of funds on the account and all operations that the financial company carries out.

1. Opening an account and enrollment of funds.

After the contract is signed, the financial company opens its account to its client and sends a notice to a tax company that you have become an official program participant.

It remains the smallest - place cash on the account. If there is no possibility to make the entire amount at once, then you can open to the minimum, and during the year to make additional contributions.

What to be invested

Cash that you post on an individual investment account can be investing in:

• because it is a good profit with minimal risks;
• Bonds, a tool with a small yield and low risks;
• Deposits, can only be used as a small addition to investment;
• FIves, combining the so-called golden middle, at which the average yield and risks;
• Futures and options are more profitable, but without good knowledge, this way is better not to use.

Experienced investors advise investment in securities. When choosing an investment portfolio advised to include shares and bonds, in order to minimize risks. Consider what shares and bonds are.

Shares

This tool for obtaining a stable income is familiar to many. In most cases, the most good profitability due to investment in Gazprom, LUKOIL, Savings Bank or VTB. There are shares and other large companies that will help you well.

If the company develops and business is successful - stocks are increasing in the cost, if not, they fall in price. If we compare with bonds, they can provide greater yield, but there is one small risk - they can significantly fall in price, and you will not get anything.

If you decide to open an investment account in a brokerage company, it will be necessary to independently make a choice and decide which tools to invest. This option is suitable for exceptionally experienced investors who have good knowledge and skills.

Newcomers are better to contact the management company and for the minimum percentage to entrust the case of real professionals that form a balanced package.

Bonds

Often you can hear from experienced investors that bonds are the basis of a successful portfolio.

Bonds are very similar to deposits:

• An accurate period is established, after which the company must pay dividends;
• Fixed Coupon price, which is paid.

The only difference between the bonds from the deposit is that the first one can easily sell at any time at a given value.

Bonds are a conservative investment tool that carries minimum risks and guarantees a fixed, albeit small, but income.

Features of investment in securities

As already noted, investing in securities is a good way to get guaranteed income. But like any kind of investment, it has its own characteristics.

Note the features of investment of money in securities:

1. Fixed percentage.

This is the main feature that attracts many young investors. It is thanks to a fixed percentage that will be registered in the contract, you can get your income.

Payment of dividends is carried out in the agreed period. But what will happen if the company in which you invested will leave the financial services market? If, the owners of securities are of paramount right to dispose of all assets of the liquidated company.

1. The payment of profits into a clearly specified period.

As already noted, you can guarantee your income. Dates and amount of payment are indicated in the contract.

1. Variety of choice.

This is the most pleasant "bonus" which is in investors. The securities market is a fairly wide market, which presents papers of various levels: state, foreign borrowers or joint-stock company.

Due to the manifold, you can fully analyze everything, compare each direction and make a choice in favor of the best and promising direction. However, before making a choice, it is worth considering not only the yield, but also explore the possible risks of bankruptcy.

In this case, there is a very simple rule: the most reliable investments are government. Investments in joint-stock companies - a more risky type of investment, but it is often more interesting and an increase.

Tax deduction design

Here he is, that long-awaited moment when the client's investment account is open, the time has passed, you received a guaranteed income and remained to be issued a tax deduction. Consider how to make it possible to deduct on IIS.

1. Preparation of documents.

First of all, you need to collect the necessary package of documents.

When you need to have:

• Passport;
• Certificate of salary size, in form;
• Document from broker or bank that the IIS account is opened;
• Details of personal account.

A broker document can be requested additionally. It is important that the discovery and the amount of income in the document are prescribed.

1. Tax return.

Without this document, do not do. You need to find a declaration, forms and fill it. You can find it on the official website of the FTS. If you have never come across it, it is better to trust this responsible work to professionals, which for a fixed fee will quickly prepare. Errors in this business can not be categorically impossible.

1. Providing documents to the tax service.

You can submit documents in person or via the Internet. The second option is very popular today, since the time saves considerably. To submit documents via the Internet, you will need to register with the FTS website and access your personal account. All you need is to download documents in the Personal Account and wait for checking.

1. Data checking and receiving money.

You should not wait for a miracle that the data will instantly be checked, and you will receive your funds the next day. According to the law, the check can last up to 3 months, regardless of how you filed documents for a refund.

Once all the data will be checked, funds will affect the subquestions provided. Also be prepared for the fact that the tax service can reject the packet of documents and write the cause of refusal. In this case, you will need to correct the error and re-provide a package of documents.

So that investment brings good profits, it is worthwhile to take into account a few simple tips:

1. Opening and replenishment of the account.

Do not pull with the opening of the account. The sooner you open it, the faster the minimum period will pass, to obtain a tax deduction. You can replenish the account at any time. The term of 3 years begins to be calculated from the moment of opening, and not from the moment of replenishment.

1. Choose tools with minimal risks.

Of course, everyone is interested in obtaining maximum income. But sometimes it is worth thinking sober and choose reliable assets with minimal risks.

1. Contact brokers.

Why exactly brokers? Experienced investors advise entitled to the individual invoice broker. It is the brokers who know all the offers presented in the market and can quickly find the best option for maximum profit. An experienced and qualified broker is 99% of success.

1. Well think every step.

- This is not a contribution where mandatory insurance is provided. State insurance of investment accounts in this direction is not provided. If there are doubts, it is worth consulting experienced investors.

• Can I change the type of deduction?

What is an individual investment account (IIS)?

An individual investment account is a personal account for domestic accounting of funds and securities of an individual, which is a client of a broker, a bank or management company (trustee). The owner of the IIS has the right to receive an investment tax deduction, provided that the contract is valid for at least 3 years. The annual amount of enrollment on the IIS cannot exceed 1,000,000 rubles.

What types of tax deductions are provided by IIS?

The owner of the IIS has the right to choose one of two types of tax deductions:

The deduction of contributions is presented on the basis of funds made in the calendar year on the IIS, but not more than 400,000 rubles. Returns produce from NDFL, held at a rate of 13% (except dividends) for the specified tax period. So, you will be returned to you 13% of the amount submitted to IIS, but at the same time no more tax paid to the budget for this year. This deduction can be received annually if you make money on IIS every year and in the same year you have official income;

Revenue deduction implies exemption from the payment of NDFLs of a positive financial result obtained on operations with securities and derivative financial instruments on IIS. The deduction is provided when the IIS is closed after at least 3 years from the date of conclusion of the contract.

Are there any features when opening and using IIS?

Yes, when opening and using IIS provides a number of restrictions.

Jes can be opened only by an adult individual who is simultaneously a citizen and tax resident of the Russian Federation.
One individual is entitled to have only one IIS.
Select the type of deduction throughout the entire term of the contract for IIS. At the same time, the combination of two types of deductions on one IIS is not allowed.

The minimum life of the IIS is 3 years, the early closure of the account will result in the loss of tax breaks. If you have already received deduction on contributions, the amounts received will have to return with the payment of the penny. If you assumed to get deduction for income - it will not be provided with early closure. The maximum life of IIS is unlimited.
A partial or complete output of assets leads to the closure of the IIS.
Replenishment of IIS is possible only in Russian rubles worth not more than 1,000,000 rubles per calendar year under the contract. Only IIS owner can make money from its bank account.

What products to IIS offers "Opening a broker"? What is the difference between them?

The products offered "Opening a broker" products for IIS differ in the way of managing capital, the structure of assets, a potential financial result. Customers can choose an investment product on an IIS, which is optimally corresponding to the target investment period, the level of expected profitability and risk. Thus, by selecting "Self Management of the IIS", the investor can choose tools and form a portfolio to form a portfolio, to determine the attachment horizon and risk / yield ratio. Trading on recommendations in the framework of Savings IIS products, "Independent IIS" and "Profitable IIS" will suit investors who do not have a sufficient level of experience or time for independent investment. The same person is ready to fully entrust the management of own capital by the professional manager, a wide range of products is available in the "opening broker": "Protective IIS", "Stable IIS", "Optimal IIS", "Balanced IIS", "Market IIS", structural products With capital protection.

You can learn more about existing financial solutions in the section "" or by phone: 8 800 500 99 66 (ext. 2).

How to get a tax deduction on IIS?

It is possible to obtain a tax deduction for income (type "B") at the end of the IIS contract, but not earlier than in 3 years since the conclusion of the contract.

This tax deduction can be obtained in one way:

• alone, when submitting a 3-NDFL Declaration to the Tax Inspectorate after the calendar year, when the IIS was closed.
• through a broker, subject to submission to the closure of IIS help from IFTS.

The certificate indicates the information that the taxpayer did not receive a deduction for a contribution during the term of the contract for the maintenance of IIS and did not have several IIS at the same time (except for the change of the participate with the translation of all assets in this case, the yis is permissible for a month).

What documents do you need to collect to obtain deductions to contributions?

To obtain a deduction, it is necessary to submit to the tax authorities at the Registration Place of the Declaration in the form of 3-NDFL, attaching the following documents to it:

1. Help in form 2-NDFL. The document can be obtained from the Tax Agent (Employer, Broker). Customers "Opening a broker" can order the original Help 2-NDFL through the Personal Account - in the "Reports and Taxes" section, the "Original Documents" tab.

2. Documents confirming the enrollment of funds for IIS:

• - Broker report. Customers "Opening a broker" can order the original report through the personal account - in the "Reports and Taxes" section, the "Original Document\u003e" tab.
• - payment order. This document can be obtained in a bank from which the transfer of money to IIS was carried out.

3. Application for joining the Rules. Customers "Opening a broker" at the conclusion of the IIS agreement a copy of the application for joining the regulations is transferred. This document confirms that IIS was opened. If there is no document for any reason, the client can contact a broker (by phone, email [Email Protected] Or personally in any of the offices) to get a scanned copy of the original document. In addition, tax inspectors have the right to demand an agreement on the maintenance of IIS. Scans of certified documents are posted on the official Broker website in the "Documents" section.

4. Refund application.In this document, you must specify the details of the Personal Bank account, which will return the amount of NDFL. When filling on paper, the application form for 2018 can be taken from Appendix No. 8 of the order of the Federal Tax Service of Russia dated February 14, 2017 No. MMB-7-8 / [Email Protected]or in the tax inspectorate. If the declaration is presented through the service "Personal Account of the Taxpayer", then after the Declaration is downloaded to the Inspection Program, you will have a overpayment, which can be disposed of by filling out a refund.

What time do you need to submit a declaration to receive deductions to contributions?

When choosing a deduction of contributions (13% of the amount made for the reporting period, the amount, but not more paid by Ndfl), the owner of the IIS may claim him for the next year. To obtain deductions, you should submit a declaration in the form of a 3-NDFL and attach confirmation documents to it. Consider, for each year there is its own form of declaration.

The declaration to obtain deduction can be represented at any time for 3 years following the expired tax period. For example, the declaration for 2018 can be submitted in 2019, 2020 or 2021.

How to submit a tax return through the "Personal Account of the Taxpayer"?

After obtaining the documents necessary for registration of the tax deduction of documents in electronic form should be included in the personal account of the taxpayer on the website of the Federal Tax Service (it is possible to enter the "State Service" portal).

How to file a tax return on paper in the FTS?

Detailed step-by-step instructions are available by.

How to file a tax return on paper in the FTS?

Digital data Take from the example of filling the declaration through the "Personal Account of the Taxpayer": the total amount of the income of the individual was 545,700 rubles. Employer as a tax agent held NDFL in the amount of - 70 941 rubles. For the tax period, he made 400,000 rubles for IIS.

Detailed step-by-step instructions are available by.

My individual investment account turned 3 years. Am I obliged to close it?

An individual investment account (IIS) opens for an unlimited period and no documents on the prolongation of the contract are not necessary. Three years - this is the minimum life of the Ois, after which it can be closed without losing the right to deduct, the maximum time is not set - you can continue to work on the score and receive deductions. Therefore, if your IIS has been three years old, you have the right to close it on any day. However, when opening a new IIS, you will have to keep it again for a minimum of three years, so as not to lose the right to deduct.

Before closing the account, carefully calculate whether you really find out cash from the account or change the type of deduction. And our specialists will help you with calculations.

Note until you closed the IIS, the NDFL is not held with your investment profits (except for coupons and dividends), and these funds can be attached to it. Even investing on the score to conservative and practically risk-free tools, such as a federal loan bond, coupled with deductions, you can get substantial yield. And return with the same deductions to the fee completely or partially taxes that you paid the state.

Our model portfolio "Savings", consisting of the OPS, could bring more than 47% 1 for incomplete three years, and this is without taking into account tax deductions - another 13% 2.

If you have not received the desired yield on the IIS, do not hurry to close the positions and the score, especially if a loss formed on the score. It can not be transferred to the profit of future periods or suld with profit on the usual broker account.

1 For the period from 12/30/2014 to 10/31/2017 at the prices of closing the yield of the model portfolio "Savings" amounted to 47.98%. When making calculations, reference and analytical materials prepared by specialists of the Opening Broker JSC were used.

2 Individual investment account gives the right to receive annually to 52,000 rubles, based on the funds made for the Calendar Year of cash on IIS, but no more than the amount of the NDFL paid at a rate of 13% for the corresponding period, or the tax on individual income is not subject to your income derived from operations with securities and derivative financial instruments on an individual investment account after at least 3 years from the date of signing the contract.

How long do I have to receive deductions?

With a deduction of the contribution - 13% of the contribution amount for IIS for the year - you have 3 years to return. If you have discovered the account and made money on it in 2018, then submit a declaration to receive a deduction for the fee for 2018 you can in 2019, 2020 or 2021.

With deduction on income - the release of investment profits from NDFL - you have no restrictions on time, if you deduct you get through the broker.

Can I change the type of deduction?

If during these three years you have already received a deduction on the fee, change it to deduct on income, unfortunately, is impossible. Accordingly, you need to close the current IIS and open a new one. If you do not want to close the current iis, offer to open IIS to your nearest relative, such as a spouse / spouse or parents.

At the end of June, Sberbank Asset Management launched a remote opening service of individual investment accounts (IIS). Now new and existing clients have the opportunity to open Jes through the personal account on the company My.sberbank-am.ru/. To do this, it is enough to have registration on the Public Services portal - authorization of users opening online, is carried out through a unified identification system and authentication (ECA).

IIS without leaving home: details and mechanics

Sberbank Asset Management invited clients to start using investment instruments through the personal account at the end of last year - then the management company launched. Now for investors who do not have time or desire to visit the company's office, broader investment opportunities are available - the opening of the IIS.

The minimum contribution when opening the IIS in Sberbank Asset Management is 100 thousand rubles. Through the personal account, the investor can make additional contributions worth from 50 thousand rubles. But through the physical sales channels, the minimum contribution amount will be 100 thousand rubles. The investor can replenish the score until the total amount of contributions for the year will reach one million rubles. More recently, the investment capabilities of the account owners legally limited to the amount of 400 thousand rubles. But at the beginning of the summer to an individual investment account up to 1 million rubles. At the same time, the maximum amount of tax deduction remained unchanged - 52 thousand rubles can be obtained for the next year after making 400 thousand rubles to IIS.

Customers, remotely embedded IIS in Sberbank Asset Management, "two investment strategies are available today -" Dollar bonds "and" ruble bonds ". The company is focused on a conservative investor and positions IIS as an alternative to deposits. And taking into account the falling deposit rates - a very profitable alternative. At the end of 2016, the profitability of the "ruble bonds" strategy was 12.23%, and the yield of the "Dollar Bonds" strategy is 4.98% (in US dollars), the company says. At the same time, the final feedback will be even higher, considering the tax deduction.

By the way, it is important to note that the remuneration of the management company at the opening of the IIS through the personal account is 0.25% quarterly from the amount of funds listed by the Customer on IIS from the opening date of the IIS to the date of completion of the quarter, which is held by remuneration.

When opening an offline management fee will consist of two parts:
1% of the amount of funds listed by the Client on the IIS, including those additionally listed during the quarter, in which IIS was opened, and 0.25% quarterly from the amount of funds listed by the Client on IIS from the date of opening of the IIS to the end of the quarter For which remuneration is held, reduced in the amount of the first part of the remuneration.

"For us, sales through the personal account on the economy are more interesting than the use of physical channels (sales in offices). No need to share the Commission with Agents, and this is a substantial part of the margin. Accordingly, it is more profitable to use digital channels, "says the head of the Business Development Department, Managing Assets Management Management Manager, Vasily Illarionov.

The quieter you go, the further you'll get?

It must be said that the UK "Sberbank Management Assets" did not become the flagship in the remote opening of individual investment and did not even enter the 10-ku pioneers. Today the opportunity to open an individual investment account through a personal account provides about two dozen brokers and management companies. All of them open an account if there is a confirmed registration on the Public Services portal. And some - for example, "alpha-capital", "BCS", "Broker Opening" - and are ready to open an account using the SMEV (electronic interdepartmental interaction system by checking a data set - for example, passports, INN, SNILS).

We have already done a big review to help navigate in the proposals of brokers and management companies and decide. The principles of the choice of broker or the Criminal Code for opening IIS online remained the same)

According to Vasily Illarionov, the pilot sales of IIS online began in the first quarter of 2015, and in full power the product began to be implemented on premium channels (Sberbank Prime Minister) from the fourth quarter of 2016.

"The updated office was launched on the eve of the New Year. Initially, only the functionality of the purchase and exchange of divers of open mutual investment funds was available in it. Now you can already arrange and IIS. Then we will improve the functionality at the expense of Internet acquiring (the possibility of payment by plastic cards directly in the personal account), identification is not only through the state service portal, but also through a unified interdepartmental interaction system (SMEV) to remove the filter in the form of a mandatory availability of confirmed account On the State Service Portal, "he notes in an interview with Banki.ru.

Greetings you, dear friends! Any sensible person seeks multiply your funds. Most of the average citizens are looking for an option riskless Income, which would be much more than deposit rates, exceeded inflation. I agree, such an alignment is more like a fairy tale. However, not so long ago fiction has become a show. Today it is guaranteed to earn 15-23% per annum, having a bit for this (and better many) free money and stable work. To obtain passive income, it is not necessary to understand the market situation, to understand finances and be ASA in the stock market. All that you want is to open an individual investment account. What it is, how to use it and where to open, we will understand right now.

Individual Investment Account: Short Excursions

Individual investment accounts are special type of accountBy which securities can be purchased, which provides its owners the right to receive a tax deduction or to preferential taxation of income obtained during the investment process. Opening an IIS account management company and brokers are engaged. This method of investment has certain features and a number of restrictions:

1. To obtain benefits and return PMFL, the investment account must work out at least 3 years. Restrictions for the maximum deadlines are not provided.
2. IIS can be closed at any time, taking the funds invested in it and making a profit. But if the account does not have time to work for three years, you will lose right to use tax breaks. That is why I recommend you to hold out 3 years and not to succumb to the temptation to bring money before the term.
3. Three years start starts from discoveries accounts.
4. Only one investment account can be opened by an individual.
5. The maximum amount that can be submitted to an individual investment account is limited to 1 million rubles per year, but tax deduction can be obtained with a maximum of 400,000 rubles per year, this is 52 000 rubles. As for the minimum threshold, there are no financial barriers to open Jes. You can even open an account with zero balance and replenish it when you have such an opportunity.
6. Availability of IIS provides you with the opportunity to make money on the purchase of all kinds of financial instruments: stocks, bonds, futures, options, shares and currencies.
7. To get an additional income, you do not need to buy any financial instruments. You can easily limit your investment activity by making money on an individual investment account and receiving tax deductions from them 13%.

Comparison with deposit

In many ways, an individual investment account is similar to a classical bank deposit. However, banks slowly, but confidently continue to reduce interest rates on deposits, thereby reducing the potential yield of such an investment. And considering that dividends received from the deposit are also taxed if the rate is higher than 5% and more rates of the Central Bank of the Russian Federation, hope that ever passive income will become the basis of your budget, it is not necessary. In turn, IIS fully return taxes and have a large yieldrather than similar contributions to banks. For greater clarity, the difference between the classic deposit and IIS, I brought two of these investment instruments into a single table:

		Individual investment account
Time	From 1 month to several years	From 3 years
Yield	Average 8% per annum	Not fixed, 8-12% per year + 13% from deduction
Risks	Minimal. DSA will return amounts to 1,400,000 rubles	IIS is not insured in the DSV
Deposit amount restrictions	Absent	No more than 1 000 000 rubles per year
Taxes	13% if the rate is greater than 5% of the rate of the Central Bank	0

Tangible advantages of jes

To make it easier for you to decide whether you should open an individual investment account or better restrict ourselves to a banal banking deposit, let's consider the benefits of an individual investment account:

• You get a tax deduction. Each owner of the IIS has the right not to pay taxes in the state treasury. More precisely, the paid taxes return to him back through the tax service. It would be perfect if the amount of taxes was automatically transferred to the account of the contribution, however, the system cannot work in this way: it will have to pay taxes, and then return them. To return, you will need to submit a tax service to a certificate from the place of work, where the amount of taxes paid for a specific period will be spelled out. Such a scheme is suitable for those who receive the official (white) salary. As for the unemployed and freelancers, in their case the deduction is made with income taxes.
• All income is exempt from taxes.. Active investors are provided with a second option of preferential investment - all incomes on IIS are not subject to taxes.
• Risks protected. It's no secret that any investment is always a risk. However, the opening of the IIS insures you if not from the loss of all income, at least from the part that goes to pay taxes. Choosing a conservative investment strategy by investing money only in government or corporate bonds, you minimize the probability of profit loss And thereby protecting assets from inflation.

Tax deductions for iis

Deduction against a fee

The essence of this deduction is to provide the investor to the right to return the paid NDFL in the amount of 13% of the amount put on the IIS. The only nuance that should be remembered: deduction extends exclusively in the amount of 400 thousand rubles. If you achieve the maximum amount of the contribution of 1 million rubles, you can only get a tax from 40% of this contribution. This type of deduction will only suit those who have official income and pay Ndfl.

Calculate the value of deduction by the formula: the amount of annual contribution * 0.13. Since no more than 1 million per year can be put into account, and tax benefits are limited to 400 thousand rubles, it turns out that the deduction may not exceed the amount of 52 thousand rubles. Moreover, the amount rests on the paid tax on income of individuals. If in the year you pay a tax of 45 000 rubles for the year, then it will be possible to return it back, only this amount will be possible, and not previously calculated 52,000, even if 400 thousand rubles were made to the account. The deduction is obtained for the same year in which contributions to IIS were made.

The money is returned to the investor next year. It turns out that if the IIS was opened in 2016, it will be possible to get a deduction only in March 2017. And the NDFL will be returned, the opening of the account in our example is 2016.

When closing an individual investment account after 3 years from the date of opening, from the income that you will receive, you will have to pay a tax in the amount of 13% as well as in the case of a conventional brokerage account. If you have time to get a tax deduction, and then eliminate an individual investment account earlier than 3 years, the tax you have to return to the state treasury, adding to this amount yet by penalties and fines.

Deduct on income

This type of deduction removes investors to pay income tax, which was received from IIS. The main difference between types is that in this case the amount of deduction has no restrictions. The unemployed and freelancers that do not pay personal income tax or active traders and investors will be deducted.

When the IIS is closed, your broker or management company acting as tax agents will not charge income taxes. This type of deduction should be chosen by those who receive impressive sales revenues on an individual investment account and who has a greater economic benefit from exemption from paying taxes than from deduction to a fee.

Where is it profitable to invest through IIS?

Now, when you know how IIS works, I realized that it was favorable and reliable An option to increase the free funds, it remains only to decide where to invest. I offer you an overview of the most popular investment paths.

Bonds

Most experts strongly recommend making bonds with a basic investment portfolio tool. This type of securities is not at all inferior to a bank deposit in terms of reliability. Bonds, as well as bank deposits, have repayment and interest rate. The only difference between them is the owners of bonds can sell valuable paper at any time when they decide that they need it.

Choosing bonds with a maturity of 3-5 years, you become the owner reliable conservative contribution. Bonds can be federal and corporate. In the first case, the state of the security is engaged in the state, and in the second - commercial organizations. During the term of the bond, interest payments are paid to the owners of the security to the owners of the security, and then the Issuer reaches itself body body.

When choosing bonds, pay attention to the cost of the security, the degree of reliability of the issuer, the duration of the repayment of obligations and the amount of interest rate. All information you are interested in can be found on the website of the Issuer's company.

Shares

All competent people know that shares are the share of the enterprisewhich are transferred to the form of a security. Purchase of shares makes you not only by the investor, but also full co-owned companywill provide the right to receive dividends from profit it received. In my separate article you can find out and make a decision what kind of valuable paper is purchased for your investment portfolio.

It is worth taken into account the fact that trade in shares is the ability to earn on the capitalization of the security - the growth of its market value over time. From how successful the issuer will be the company directly depends on the stock price. You can invest money in the action with brokerwho will deal with the discovery of iis or by management company.

There are stocks, the cost that is actively growing, but there are those that, on the contrary, fall in price. For example, since January 2017 the cost of shares Yandex rose by 44%, and GazpromOn the contrary, it decreased by 23%.

At first glance, there is nothing complicated: take it yes buy promotions. But it is possible to predict how the price of the security will change, it is very difficult. Even the most outstanding economists are regularly mistaken in their forecasts, which is, to talk about simple brokers and ordinary investors.

PIFES.

In the long run, mutual impacts can significantly exceed the brokerage account in terms of profitability. However, choose a truly reliable FIF. - The task is not so simple. You must be confident in that organization that will manage your money. It is important that the company manage to establish himself a professional financial market was a stable and reliable player.

Select the appropriate type of iis

When choosing an individual investment account, pay attention to many factors. However, first of all, it should be relying on your personal situation. If, for example, you have no official income or it is minimal, it is obvious that you will be suitable for a second type with tax deduction on income. If you have official income from which we regularly pay a decent inclusion of personal income tax, then 1 option will be suitable. In this case, make a decision, what type of deduction to use is necessary on the basis of factors profitability and time use.

For clarity, I bring to your attention a specific example. Suppose we plan to invest 400 thousand rubles. The yield of investment is 10% per annum. Armed with a calculator, learn that by investing money for 13 years, it is more profitable to choose the first type of deduction. However, if the term of investment will be more, it is more profitable to choose the second.

	The amount of the contribution, thousand rubles.	Yield,%	Balance at the end of the year, thousand rubles.	Deduction a, thousand rubles.	Deduction b, thousand rubles.	Profit A, thousand rubles.	Profit B, thousand rubles.	Difference, thousand rubles.	Deduct a,%	Deduction b,%
1	400	0.1	440	52	-	-	-
2	400	0.1	924	104	-	-	-
3	400	0.1	1456	156	33.3	379	256	-122.7	14.37	10
4	400	0.1	2 042	208	57.5	592, 6	442	-150.5	13.01	10
5	400	0.1	2 686	260	89.2	857	686	-171	12.13	10
6	400	0.1	3 395	312	129.3	1 178	995	-182.7	11.53	10
7	400	0.1	4175	364	178.7	1560	1374	-185.3	11.09	10
8	400	0.1	5032	416	238.13	2010	1832	-177.9	10.76	10
9	400	0.1	5975	468	308.75	2534	2375	-159.3	10.51	10
10	400	0.1	7013	520	391.62	3141	3012	-128.4	10.32	10
11	400	0.1	8154	572	488	3838	3754	-84	10.16	10
12	400	0.1	9409	624	599	4634	4609	-24.8	10.04	10
13	400	0.1	10790	676	726.7	5539	5590	50.7	9.94	10
14	400	0.1	12309	728	872.2	6565	6709	144	9.86	10
15	400	0.1	13980	780	1037	7723	7980	257	9.79	10
16	400	0.1	15818	832	1224	9026	9418	392	9.74	10
17	400	0.1	17840	884	1435	10489	11040	551	9.69	10
18	400	0.1	20064	936	1672	12127	12864	736	9.66	10
19	400	0.1	22510	988	1938	13960	14910	950	9.63	10
20	400	0.1	25201	1040	2236	16005	17201	1196	9.6	10

Please note that as increasing profits increases, the tax deduction for income is growing, significantly superior fixed deduction. It is for this reason that the second type of IIS is much more profitable to apply when it comes to large terms of investment and profitability.

Subtotal

Thus, we conclude that the first type of deduction Suitable in the case when:

• owner IIS has official sources of incomefrom which a decent inclusion of personal income tax is paid;
• the owner of the IIS is conservativetherefore prefers to invest in bonds and other low-risk instruments;
• the horizon of investment does not exceed 7-12 years.

And here deduction of the second type It makes sense to choose those who:

• devoid of official income, and therefore does not pay ndfl;
• expects a profit from trade will be more than the amount of deduction;
• plans to invest on long term - 12-15 years.

Choose the type of deduction immediately when opening the IIS is not necessary. You can do it on the third year of the account. but combining two types of deductions simultaneously. After receiving deduction for a fee, it will not be possible to use the deduction for income.

We get a tax deduction: where to start?

To obtain a tax deduction, you should adhere to a certain order of action. The algorithm will be directly dependent on what type of deduction you choose. Take into account the fact that private investors may issue a tax deduction after the calendar year expiration, during which a contribution to IIS was made, or after three years after signing an agreement on the opening of the IIS.

Deduction for contributions

To get a deduction of contributions, follow the next algorithm:

1. Get a document that confirms the fact of obtaining official income, which is subject to 13% tax. Certificate 2-NDFL You can take from your tax agent / employer.
2. Prepare documentation that confirms the fact of opening IIS.. A photocopy / scan of a contract concluded with a broker at the time of opening of the IIS, and attach payment documents to it - instructions and a broker report on the enrollment of funds.
3. Enter the data in the Declaration 3-NDFL.
4. Prepare application for tax refund.
5. Submit all the above documents together with a 3-NDFL declaration and a statement in the tax authorities.

The declaration can be provided with a tax in paper or by sending an email. To fill out 3-ndfl, just download the template form on the FTS website. Select the current tax period, download the file, print, and then fill out. Paper Declaration Together with the rest of the documents should be sent to the Tax Inspectorate. This can be done by mail or with a personal visit.

However, personally I am more impressed by the possibility of sending a declaration and a full package of documents electronic. To do this, it is enough to take advantage of the features of the program " Declaration"By unloading file from it in format xml.

Alternatively, you can fill in the Declaration on the FTS website in the Personal Account of the Taxpayer. Load the completed declaration and support the scanned copies of documents, and then send everything to the tax service. The documents received by the Tax Inspectorate are tested which can last up to 3 months. If everything is done correctly, the paid taxes will be returned to the bank account you specified.

Deduct on income

Step-by-step instructions for receiving the tax deduction of the IIS is slightly different if it comes to deduct on income. In this case, you have to go a few steps:

1. Direct the tax request for the issuance of a certificate, which will confirm that throughout the term of the contract you did not use the tax deduction of the fee.
2. Pass this reference to your management company or personal broker. The closure of the IIS will not be accompanied by the retention of income taxes.

Open iis: who entrust your money?

Today you can open it online in the management company or contacting the broker. Many participants in the financial market are actively offering customers a service of opening an individual investment account. I suggest you consider the offers of both parties.

Opening a broker account

Opening IIS in the brokerage office, you get access to all kinds of financial instruments that are traded on the stock exchange: shares, bonds, currency, derivatives. Rating leaders in the number of open accounts are companies Finam, Opening and Sberbank. In addition, I advise you to pay attention to the opening of IIS.

Get a score from brokers as easily as in the bank. All you need is to contact the nearest office of the company, taking a passport with you, and sign certain documents. Some brokers can open iis remotely. But for this you have to create an account on the site " State services" If you decide to open an online bill, you will not need to visit the brokerage office.

To properly choose a broker who will manage your funds, advise you to read my article "", and also pay attention to several important points:

• the degree of reliability of the broker;
• convenience of work;
• the size of the minimum amount required to open an account;
• access to stock exchanges;
• proposed tariff plans: conditions and subscription fees;
• other commissions.

Often, brokers offer their customers to open not only the individual investment, but also a brokerage account. In order not to feel like a white crow, let's define what the IIS differs from the brokerage account. By and large, IIS - This is the same broker account, but with a special tax regime and less risks. If you do not plan to conduct trading on Forex, prefer conservative investment and strive to reduce tax costs, limit the discovery of IIS.

Opening an account in the Criminal

I would like to pay separate attention to the opening of the IIS in the management company. In accordance with the current FZ "On Individual Investment Accounts" The opening of the investment account must be accompanied by the signing of a trust management agreement, and therefore a ban on the purchase of mutual impacts by the company in which IIS opens.

Today, management companies have developed a huge number of all sorts of strategies that they actively offer their customers. However, I strongly advise you not to rush to attract money in trust management. First find out what services you will offer the company for the voiced amount. After all, you must admit that trust management - not a cheap investment option. Here are quite high commissions and the entrance threshold. Yes, and check the competence of the company, the conscientiousness of the manager - the task is not from the lungs. One of the top CC is LLC " UK Alfa Capital" You can start learning the terms of this company if you have trusted management.

Tax strategies

Now, when we asslined all the necessary certificates of certificate for competent investment - what it is, how it works, where it is better to open, I propose to consider most Popular Investment strategies.

Conservative choice "Cherry Cherry - you will be on"

When concluding an ARC agreement with the type "A", make a minimum amount, wait three years, and at the end of the third replenish the score of 400,000 rubles. After that, immediately submit to the Tax Service for the return of the taxes paid and close the IIS. Thus, the size of pure income will be 52 000 rubles in just 4 months.

"Golden mean"

You enter into an agreement on the type "A", and in December you replenish it by 400,000 rubles. Literally a month later, at the beginning of a new calendar year, you are submitted to the Tax Inspectorate on the return of taxes. It turns out that your net income will be 52,000 rubles, but the main body investment will remain in the account over the next three years. All this time, money will work, and you will receive an additional passive income that will be taxed by generally accepted rules.

What else do you need to know the owners of IIS?

And now there are some more nuances that you need to know those who open up IIS:

1. To get a tax deduction next year, it is necessary to make funds to the fund until the end of this year, until December 31.
2. Open IIS can at any time and not replenish the score over the coming years. The balance may be at zero throughout an unlimited number of time. At the same time, the countdown of three years will be started at the time of opening an account.
3. The securities that will be purchased do not fall under the tax benefit of long-term ownership with the type "A".
4. You can return any paid NDFL. It can be salary taxes and taxes from the rental of real estate, and any other fees. The only exception is dividends.
5. An individual investment account can be translated from one broker to another. All that is needed for this is to open a new account in a new company and transfer securities already available onto it. The transfer of accounts takes up to 30 calendar days.
6. The income tax of individuals is not charged with the owners of the IIS throughout the entire account of the account. Holding happens only after the closure of iis.
7. Everything dividendsobtained from securities purchased on IIS are subject to 13% tax. The exception is only state coupons and bonds.
8. The management company has no right to invest over 15% of the funds stored on IIS into bank deposits.
9. Dividends are automatically credited to IIS and are not considered replenishment.. If desired, dividends can be credited immediately to your bank account. This will allow you to bypass the ban "eliminating" funds from the account.

We draw conclusions

Summing up the final line in today's review, I just want to add that individual investment accounts are an excellent financial instrument for investors who seek to increase their free funds, not at the same time without risking. If you are from those who adhere to the strategy "are quieter - you will go further", do not postpone tomorrow Opening of IIS, allow your savings to work for you and your benefit today. Tell me "No" to procrastinations and give the green light of your financial independence. In the meantime, I have everything, to ambiguous meetings!

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