Almost any income received by an individual in Russia is automatically becoming the object of taxation of NFFL. Exceptions are only separate categories Payments: maternity benefit, material aid etc. Tax charges individuals - this is tax norm, ensuring a stable flow of money to the state budget. Each person who falls under the category of taxpayers NDFL must be in a timely manner and in the prescribed manner to report on its income to the authorized executive authority and pay this tax in the treasury.
Under certain conditions the state provides payers tax deduction - Complete support aimed at reducing the financial burden. Taking into account the grounds that serve its use, the deduction can be implemented in the form of calculating a certain amount from the tax base in determining the inclination of the NDFL or in the form of a refund of the overpayment of the tax already paid.
What can the individual entrepreneur
According to the acting tax legislationThe category of payers of NDFLs in Russia includes individuals, extracting income from various sources, for example, when selling property or work activities. In a separate group of taxpayers, it is possible to combine the subjects receiving income from business - individual entrepreneurs.
IP is an individual. Revenues of the IP are also declared and taxed (). This gives reason to believe that the entrepreneur has the right and the deductions provided for by law. However, this is not always the case.
Economic entities operating as an individual entrepreneur are permitted instead of a general tax system involving the payment of NDFL at a rate of 13%, to apply one of the special modes while complying with certain conditions. Total has four special regimes for IP:
- UNVD - for imputed income;
- USN - "Simplified";
- ESHN - a single agricultural tax;
- PSN - Patent taxation system.
Any of them frees the entrepreneur from payment of NDFL. Thus, a businessman using USN pays 6% of revenues to the budget or 15% of the profits, and IP on the ENVD lists 15% of the imputed income regardless of financial performance indicators.
Consequently, if NDFL is not paid, then the deductions cannot be used. The only option in which the IP, reporting on a special tax regime, is entitled to make a deduction on personal income tax - this is the one when a businessman, except entrepreneurial, also leads labor activity by hiring. In other words, if, except for business, it is still working on a labor contract somewhere.
In this case, the deduction can be applied to the amount of NDFL held from its salary by the employer, and payments made by him in connection with the use of special regime (UNVD, USN, PSN or ECHN), do not go into account.
Businessman reading general System taxation and, accordingly, payer NDFL, has the right to the provided forced by the Tax Code of the Russian Federation, deductions in respect of the income taxes that he pays and as an entrepreneur, and as a working citizen (if you combine business and work on hiring).
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What deductions apply to IP
An individual entrepreneur along with other subjects, which are payers of NFFL, has the right to receive the following deductions:
- standard - cover people with disabilities, persons affected by the accident at Chernobyl NPP, citizens, on the content of which there is a minor child (children) or a student who has not reached twenty-four years, etc.;
- social - apply to persons passing paid training in educational organizationsreceiving paid medical services in organizations (or at the IP) having special licenses, as well as to citizens producing payments under the obligatory contracts pension insurance in non-state institutions and paying additional insurance premiums;
- property - provided by taxpayers when selling property, in the construction or purchase of residential real estate, as well as when buying plots for construction, etc.
The amount of tax deductions, the procedure for their provision, possible restrictions - all this is regulated by Art. 218-220 Tax Code of the Russian Federation.
Consider an example of obtaining social deduction. In 2016, the entrepreneur received an accountable income at a rate of 200 thousand rubles. In the same year, he was trained, the costs of which amounted to 50 thousand rubles. How to get a tax deduction?
As in general rules The deduction is provided for the amount of actually incurred costs, but not more than the norm established by law, the IP has the right to fill the declaration on return of NDFLin which he will need to indicate the entire amount of his training costs. It should be noted that the entire amount will be listed, and the amount equivalent to it, that is, 50 thousand rubles × 13% \u003d 6500 rubles.
Professional deductions are used in determining the tax base, that is, in fact before the tax payment. For example, IP revenue for the tax period amounted to 500 thousand rubles. At the same time, the costs associated with obtaining income that IP was able to confirm the documented, amounted to 300,000 rubles.
Consequently, the tax base \u003d 500 thousand rubles - 300 thousand rubles \u003d 200 thousand rubles. And precisely, taking into account this amount, the tax is calculated: NDFL \u003d 200 thousand rubles × 13% \u003d 26 thousand rubles. It is useful to read ,.
Tax deductions, according to the Tax Code of the Russian Federation, are provided by the authorized body of the FNS at the completion of the tax period, provided that the payer will submit the necessary set of documents.
DVFL DC
The procedure for PI's action upon receipt of deduction will depend on whether it combines entrepreneurship with employment. So, if an entrepreneur is officially employed, then declare standard deduction He has the right to his employer on children.
Property deduction for the purchase of housing worker is also entitled to get from the employer. To do this, he needs to take a notice of the right to such a deduction on such a deduction in the local authority and transfer it to the employer.
And to get social deduction to buy medicines, he will need to contact themselves in tax authority and submit documents for the return of personal income tax, including the 2-NDFL certificate issued by the employer.
If IP, which is a payer of personal income tax, does not work for hiring, but only engaged in business, it should always act directly, that is, contact the tax authority directly.
The composition of documents for deduction will be as follows:
- declaration in form 3-NDFL;
- copies certifying the right to deduct: Certificates of the birth of children or contracts with medical organization for receipt paid services, certificates of providing such services, housing purchase agreements, certificates of state registration rights, etc. (depending on which category is deduction);
- copies of payment documents that confirm the cost of IP.
In some cases (in the payment of contributions under the program of non-state pension insurance), it may be necessary to apply for NDFL. The form of such a document is approved by order of the Federal Tax Service of 14.02.2017 No. MMB-7-8 / [Email Protected] You can find it, as well as a sample and an example of filling out an inclusion of personal income tax on the official website of the service www.nalog.ru in the "Form and Forms" block of the section "Getting a tax deduction".
How to fill out an application
The application is issued on three sheets. It should indicate your Inn, code authorized body FTS (you can find it through the service "Address and payment details of your inspection"), the article of the Tax Code of the Russian Federation, on the basis of which the return is carried out.
In the appropriate form of the form you need to make the last name, the name and patronymic of the applicant. In special graphs, specify the number of the amount that is subject to return (in the case of a deduction, it will be the "3" digit to be reimbursed), and the type of payment (the "1" figure corresponds to the value "Tax").
In the lower left block of the first sheet of the application, the name of the entrepreneur, the date of drawing up the document, is indicated, contact number Phone and put a signature.
On the second sheet of statement, you must specify the information about the bank's account to which cash will be returned, and the recipient. At the bottom of the leaf, the data certifying the identity of the applicant is prescribed.
The third sheet is information about the physical person who is not PI. It is not necessary to fill it.
VAT refund for IP is a fairly relevant issue for small businesses. The complexity of calculating this fiscal collection and the difference in the applicable tax regimes Give birth to some confusion in the question of who has the right to such compensation, as it is calculated and produced. Not every entrepreneur can return the VAT. About who can count on successful compensation, read in our material.
Who is available compensation
Only payers of this fiscal collection can make compensation. Consequently, compensation is allowed only to individual entrepreneurs on the general tax system. IP on USN, ENVD, ESHN or patent do not have such an opportunity. Instead, they can compensate for the drop-down income in the final price of goods or services, just increasing it.
Compensation is allowed only to individual entrepreneurs on the general tax system.
It is possible to return the so-called "incoming" tax. What does this mean?
The primary document confirms the fact of payment for goods or services is an invoice. Companies and entrepreneurs who use the value added tax in this document. In the invoice for a batch of goods worth 200 thousand rubles, VAT will be 36 thousand rubles (VAT rate in the usual manner 18%).
An entrepreneur on the basis of which bought the goods will sell it with an extraction, for 300 thousand rubles. VAT to payment should be calculated according to the following formula: the final tax (300 thousand x 18%) is 36 thousand input tax. 18 thousand rubles should be paid after the sale of goods (Art. 146 of the Tax Code of the Russian Federation). But what to do if the market conjuncture has changed and the goods left with a significant discount? After all, the "incoming" VAT entered the party. Or, for example, the "finite" VAT is zero, as in the case of export? In this case, VAT can be returned. It is possible to count on the VAT reimbursement in the case when its outcome to payment is obtained negative.
It is possible to count on the VAT reimbursement in the case when its outcome to payment is obtained negative.
The compensation mechanism is the following:
- In the event that the VAT is negative, this fact is reflected in the tax declaration.
- The tax inspection conducts a desk, as a result of which finds out the validity of compensation. The audit of documents lasts three months.
- After the verification is completed, the entrepreneur must submit an application for VAT reimbursement in the inspection.
- Return is carried out in two ways: a test for taxes, fines, arrears or penalties, or funds are listed on the current account.
You can not wait for the end of the check. In this case, together with the IP Declaration submits to the tax bank guarantee and an application for the application of the applicant procedure of VAT reimbursement. In this case, the funds are returned to the current account within 12 days. Both mechanisms are prescribed in
Many representatives of small business when buying housing are interested in the question whether an individual entrepreneur can.
After all, the refund of the funds paid by NDFL will not prevent anyone, including the IP. Legislative acts Representation of citizens a community, which sometimes amenable to challenge.
That is why it is necessary to deal with the topic of receiving the tax deduction for the IP in more detail.
Return of funds by law is provided to the following persons:
- Residents Russian Federationwho are officially employed and pay income tax in the amount of 13% from all its income.
It is interesting! The resident of the Russian state may be not only a citizen. Also, individuals who do not have citizenship can also be applied to this status, but having a residence permit and living in the territory of the country more than half days a year. At the same time, there is one interesting feature - citizens with Russian citizenship, as well as a residence permit in another country (subject to living outside the territory of Russia more than six months) are recognized by non-residents.
- Pensioners who meet the listed requirements. The main condition for obtaining a return of funds in this case - pensioners should work until the purchase of an apartment over the past three years at least some period.
Could not apply for compensation in money under the following conditions:
- If a citizen is not a resident of the Russian Federation.
- In the case of receipt of dividends with paid taxes in full, earlier (full refund - 260,000 rubles).
- If the person is not employed or employed unofficially (that is, the state of profit is not paid).
- In the event of the acquisition of property on preferential terms. For example, when buying an apartment using state programs Aid or housing subsidies.
- If immovable property was bought due to the applying. For example, at the expense of the organization in which the applicant works.
- Also get dividends from the government can not in the case of purchase real Estate Relatives who are classified as close to the law.
- In addition, the refund can not receive legal entitieswhich work on a simplified tax system.
So, according to the law, to get a tax deduction of an individual entrepreneur may, if not working on a simplified tax system.
Now consider the features of obtaining a return of money by individual entrepreneurs.
Features of tax deduction for individual entrepreneurs
The tax deduction for IP should be provided to the law, since all individual entrepreneurs pay personal income tax with their profits. But there are some exceptions in which individual entrepreneurs will not receive deductions. For example, IP will not be able to return the tax in the event of a decrease in the incidence of taxation, that is, when using any benefits when paying taxes.
Also, the refund is possible if the individual entrepreneur carries out activities, the tax with which is not paid, or the activity is suitable for a simplified payment system to the country's budget. But even if the entrepreneur uses benefits, he still has the possibility of obtaining deductions from taxes when buying real estate.
For this, IP must meet the following rules and features:
- An individual entrepreneur is obliged to pay personal income tax with its profits in the amount of 13 percent. For example, when using ESN schemes, UNVD, PSN and other tax base less, therefore, and tax refund For IP, in this case it does not work. If he pays no 13 percent, but less, then it will receive a tax deduction only in the case of paying other taxes at a rate of 13%.
- IP had to submit documents to the taxless delay, that is, the deadlines for submission of documents were observed.
- Also U. individual entrepreneur There must be all documents that can confirm revenues, as well as documentation on the sale of purchase and sale.
- The owner of the apartment should be the entrepreneur himself.
It is important! An individual entrepreneur can receive a tax deduction only in the case of tax at a rate of 13 percent in the state budget.
How to get a tax deduction if IP worked on a simplified scheme
According to the law, the tax deduction for SP, working on a simplified method of paying taxes or not paying taxes at all, is not provided, since 13 percent of NDFLs they have not paid.
But even in this case, the IP can get a tax deduction.
Let us give an example. According to legislative acts, the return of dividends can be obtained subject to payment 13 percentage tax. That is, to obtain a refund of funds, this tax should be paid.
You need to know! Upon returning means by means of tax deductions, taxes paid by a citizen over three years before the application of the application are taken into account.
That is, if the resident, for example, until the opening of the IP was officially officially, he paid personal income tax, therefore, he can return money paid on taxation.
Details about the return of the IP money can be found in the video:
In the absence of payment of NDFL over the past three years, you can try to do the following:
- Arrange a tax return on the spouse (spouse), regularly deducting dividends to the state at a rate of thirteen percent. This is possible even in the case of the design of the purchased apartment on the IP.
- Labor. You can even do it in your own company. Of course, it will be impossible to return funds to immediately, as they were not paid to the budget. But according to new legislation, this can be done in the following calendar periods.
What amount can you count on?
We have already found out whether an individual entrepreneur can get a tax deduction. This question can be answered in the affirmative. Now consider what the amount of tax dividends is provided when buying an apartment for IP.
Feature! For IP when returning funds no additional conditions not provided. So conditions for legal entities and individuals are the same.
You can only return the money already paid in the three previous years. For a more visual understanding, we give an example:
A citizen is an IP, which paid 13 percent from income for 3 years. The total amount he paid to the state was 300,000. He acquired an apartment worth 3 million rubles. So he can return 13%. But according to the laws, the refund can be made to a maximum of 2 million. Therefore, one million is canceled.
2 million * 13% \u003d 260 000, which is less than 300,000 paid by the state. So, the IP can return 260,000. If taxes were paid less than 260 thousand, then they will be returned less. But in the following tax periods, the remaining amount can be returned.
Feature! You can return money from buying a resident apartment, even if it was purchased to use not for personal purposes, but, for example, to open the store.
To return funds will have to collect all required documents and make copies of them that should be provided to the Inspectorate for taxes and fees with a petition for refunds paid on taxation of funds.
After applying, the money must be translated into the specified billing account no later than 4 months.
Legislatively not prohibited receipt of funds compensating tax base, individual entrepreneurs.
Therefore, to the question whether an individual entrepreneur can get a tax deduction, you can answer in the affirmative. The main condition for the IP is the fact of payment of 13 percent tax.
Individual entrepreneurs can get property deduction With costs for:
- acquisition of housing, which is provided;
- including purchased on the target loan, according to and return interest on the mortgage.
But, unfortunately, not all entrepreneurs will be able to take advantage of benefits, important condition is the form of taxation.
How to get the opportunity to take advantage of the tax deduction of the IP when buying an apartment and what form of taxation will allow you to take advantage, consider below.
Deduction when buying an apartment for IP on the basis
Tax payers that are on the general tax system can count on receipt for IP tax deduction when buying an apartmentfor costs, since the obtained income is subject to a tax in the amount of 13% and subject to paragraph 1 of Article 227 of Section 8 of Chapter 23 of the Tax Code of the Russian Federation.
- It does not matter whether residential premises For yourself or for business purposes ().
Example
IP Dalmatov O.A. Located on a general taxation system purchased housing in 2018 for 1,760,000 rubles.
In the same year, Dalmatov from receipt of income in business activities paid NDFL in the amount of 43,750 rubles.
In accordance with the legislation, it has the right to return 1,760,000 × 13% \u003d 228,800 rubles.
In 2019, the entrepreneur Dalmatov appealed to the inspection for the return of the tax and returned the inclined NDFL in the amount of 43,750 rubles., The remaining amount of 228 800 - 43 750 \u003d 185,050 rubles. He can return to future tax periods.
Tax deduction for IP on USN, UNVD, ESHN when buying an apartment
- individual entrepreneurs who are in special tax modes are exempt from paying NDFL at a rate of 13%. In accordance with paragraph 3 of Art. 346.11, paragraph 4 of Art. 346.26, paragraph 10 of Art. 346.43 of the Tax Code.
- According to paragraph 3 of Art. 210 Tax Code of the Russian Federation Tax deduction can only be obtained by citizens who paid the tax on the income of individuals at a rate of 13%.
- In accordance with the above, the tax deduction for SP on USN, UNVD, ECHN or PSN cannot be obtained.
However, there is an exception from the rule.
Tax deduction when buying an apartment with an individual entrepreneurwill be provided if it receives an additional income from which 13% of the tax is held.
For example:
- work on a labor or civil law agreement;
- profit from renting owned by the property;
- income from the sale of property that has been owned by less than three (five) years;
- from winning a lottery.
The income from these sources obtained as an individual, IP is obliged to declare and pay an inclusion of 13% and, according to it, has the right to use the property deduction and return this amount.
Example
Gorodova I.O. Hairdresser registered as IP and is on the system taxation of ENVD.
In 2017, she acquired an apartment and decided to take advantage of a tax deduction, but she was refused, because IP on UTII is released from paying NDFL.
In 2018, within 10 months, she handed out her apartment for rent for 19,500 rubles. per month and in accordance with the law was supposed to pay as physical face of NDFL For 2016 in the amount of 19 500 × 10 × 13% \u003d 25 350 rub.
In 2019, the city of I.O. turned in tax inspectionShe was provided with the property tax deduction and 25,350 rubles were credited.
Tax property deduction for self-employed citizens
Self-leaning persons are called people working on themselves and using a patent tax system (PSN) to report.
- According to paragraph 10, paragraph 11 of Article 346.43 of the Tax Code of the Russian Federation this category people are fully released from paying NDFL;
- As mentioned above, only a tax paid at a rate of 13% is subject to return from the budget;
- In accordance with the above - self-employed, the tax deduction cannot.
Important remark! When buying a dwelling in ownership of shares, if a self-employed citizen has no right to deduct, he can be received by his spouse, if he has income taxed by NDFL at a rate of 13% (except for dividends). Read more about this in the article. "Deduction for spouses".
Changes in the use of tax deductions for IP in 2019
Since 2019 in tax code The Russian Federation has not been made for entrepreneurs in terms of tax deductions.
The legislation does not continue to get property deductions to most individual entrepreneurs.
The editors of our site considers unjust that the IP cannot return taxes for the purchase of property, although they often pay them no less, and sometimes much more than a hire employee. What do you think you think?
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How the IP return the tax purchase of the apartment
If you are from those few IP on the basis or simply had income as an individual, then to return funds in the form of a housing deduction you need to pass into the tax the following documents:
- application for the application of this benefit and returned money;
- declaration in form 3-NDFL;
- treaty for apartment and act of acceptance or certificate of ownership.
When buying, the ownership with the spouse is additionally provided:
- marriage concluding document;
- agreement on the distribution of amounts to return.
All information in the article "Deduction for spouses"
- When registering real estate in shared property, including children under 18, is also provided with a document proving related or close relationship with the child (children). Read more ...
- When buying housing without repair, documents also seemed to prove spending on the purchase of building materials, the cost of the cost of the necessary documentation, construction and installation work.
Tax deduction for IP when buying an apartment in a mortgage
When buying a loan property to the documents listed in the previous paragraph, it is necessary to provide:
- credit, or a loan agreement and other confirming receipt of cash under interest on the purchase of housing;
- documents proving interest payments on target loans (in the absence of payment documentsit is possible to submit an extract on facial account and other documents);
- help from the bank about the amount of interest paid.
Example
In 2018, you bought real estate on credit funds and from now on the bank paid interest in the amount of 26,000 rubles, will deduct: 26,000 x 13% \u003d 3,380 rubles.
In 2019, it is subject to return from the budget that is this amount.
To submit a set of documents to the IFX to provide deductions to the percentage paid by the Bank, may after receiving the full amount of property deduction from the value of real estate.
Example
You bought an apartment in the past year using credit funds For 1,765,000 rubles.
The amount to return will be: 1,765,000 x 13% \u003d 229,450 rubles.
In the same year, interest was paid on total 74 700 rubles. The amount of tax to deduction from paid interest will be 9,711 rubles.
Must be paid income tax in the amount of 57,650 rubles.
Thus, taking into account the calculated deduction for the percentage paid, the amount of tax to payment will be 47,939 rubles.
All individual entrepreneurs are taxpayers and, depending on the chosen tax system, pay various taxes in the state budget. The obligation to pay one or another tax is registered in the Tax Code of the Russian Federation.
What you need to take into account IP in 2019, find out.
However, there are situations where it is possible to reimburse the amount of taxes paid. All of them are described in the Tax Code of the Russian Federation and are called "tax deductions". Tax deduction is the taxpayer's right to compensate a certain amount of tax paid or free from the obligation to pay them.
About what is tax deduction on VAT, see in the material "What is tax deductions on VAT" .
Tax deduction when buying an individual apartment entrepreneur
So, who from individual entrepreneurs has the right to receive a tax deduction, and who is not?
In order to get the right to take advantage of the property deduction when buying an apartment, an individual entrepreneur must meet the following mandatory requirements:
- The individual entrepreneur should have an income from which he pays tax on income of individuals at a rate of 13%, with the exception of revenues received from participation In the organization (so-called dividends), as well as winnings (received by participants in gambling and lotteries), in respect of which tax deductions are not applied (see paragraph 2 of paragraph 3 of Art. 210 Tax Code of the Russian Federation). Here we immediately note that individual entrepreneurs who are on special tax regimes, such as USN, ENVD, ESHN, PSNs, cannot take advantage of the tax deduction when purchasing an apartment, as they are exempted from the payment of personal income tax. An exception in this case will be the presence of an individual entrepreneur in addition to income special regime Income, according to which he pays tax on income of individuals at a rate of 13% (see the letter of the Ministry of Finance of the Russian Federation of 05/22/2007 No. 03-11-05 / 111).
RESULTS
So, the main requirement for obtaining a tax deduction when purchasing an apartment with an individual entrepreneur (however, as any other taxpayer) is the existence of income from which the income tax is paid at a rate of 13%. The tax deduction is actually a refund of the previously paid tax, so in the absence of paid amounts in obtaining a "housing" deduction will be denied.
