Any businessman is always interested in the question of how to make more profit and pay less taxes. You can legally reduce taxes by choosing the right taxation system when carrying out a particular business activity. The state is trying to support small businesses, and therefore taxes for individual entrepreneurs were significantly reduced in 2019, which makes the work of entrepreneurs easier.

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First, it is necessary to explain what the taxation system is and why you need to pay taxes.

The fact is that the state sponsors many budgetary organizations, ranging from kindergartens to social organizations for the payment of benefits. To support all these non-profit organizations, financial resources are required. These financial resources are obtained precisely through taxation of the working population and entrepreneurs.

Thus, the taxation system is the totality of all taxes and fees levied in accordance with the procedure established by law from participants in commercial activities.

The tax system of our country is regulated by the Tax Code of the Russian Federation.

Subjects of Russia have the right to make some amendments permitted by the basic legislation of the Russian Federation. Therefore, when choosing a taxation system, it is useful to familiarize yourself with the Tax legislation of your region.

Types of taxation for individual entrepreneurs in 2019

In Russia there are five tax regimes that can be applied. An entrepreneur can choose the most profitable mode for himself, or use several special modes at once.

General tax regime

The opportunity to go on a tax holiday is given to newly registered individual entrepreneurs or individual entrepreneurs who are switching to the simplified tax system from another regime. The main areas of activity that allow you to go on tax holidays are production, social, scientific and the sphere of providing household services.

Differentiated rate on “income”.

Previously, regional authorities had the right to reduce the rate on “income minus expenses” from 15% to 5% at their discretion.

Now the constituent entities of the Russian Federation have the right to reduce the tax rate on “income” from 6% to 1% at their discretion.

The income limit for the simplified taxation system has been changed.

In order not to lose the opportunity to conduct business under a simplified taxation regime, annual income should be no more than 79.740 million rubles (in 2015 the limit was 68.820 million rubles per year).

In addition, in order to have the right to work under the simplified tax system in 2019, the amount of income for 9 months in 2019 should not exceed 59.805 million rubles.

The range of taxpayers who can apply the simplified tax system has been expanded.

Since 2019, organizations that have representative offices in other regions have the right to operate under a simplified tax regime. This innovation does not apply to organizations operating in other regions of the Russian Federation.

New form of declaration of the simplified tax system.

From April 10, 2019, a new one will begin to apply. Changes in the form are mainly related to the ability to set different tax rates. It will take into account the possibility of applying a 0% rate, and also in each reporting period the taxpayer himself will indicate the tax rate on the “income” base in the form (previously the number 6 was entered in the field).

VAT will not be taken into account when calculating taxes payable.

Since 2019, individual entrepreneurs are allowed not to take into account VAT in their income in their reports. Also, VAT is not taken into account when calculating taxes. Previously, the amount of VAT was indicated in the invoice and was obligatory for payment to the budget, plus the same amount was included in the amount of income and taxed at the appropriate rate. Thus, double VAT taxation has been eliminated since 2019.

Unified tax on imputed income (UTII)

When working under the regime, an individual entrepreneur pays a single fixed tax, which is established by the state for certain types of activities. In fact, under this regime, the amount of tax does not depend on the amount of income. Therefore, this regime is beneficial for those entrepreneurs who actually have quite large incomes.

The tax rate for UTII is 15%. The tax is calculated using a deflator coefficient that changes every year.

For example, let’s say there is a fixed tax of 120,000 rubles for the type of activity you conduct. Your real income amounted to 6 million rubles. If you were on a simplified taxation system and paid an “income minus expenses” tax of 15%, then the amount payable would be significantly higher, that is, 900,000 rubles.

Reporting for UTII is not complicated, it is submitted once a quarter.

An individual entrepreneur on UTII has the right to refuse to use and open it. The number of employees should not exceed 100 people.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE!

Thus, this tax regime is advantageous to apply when income is really high, since the amount of tax is fixed and does not depend on the profit received.

Changes to UTII in 2019.

1. Reducing the tax rate in the constituent entities of the Russian Federation.

   Regional authorities were given the opportunity to reduce the UTII tax rate from 15% to 7.5% at their discretion.

2. Changed to calculate UTII.

   The single tax on imputed income is calculated using deflator coefficients K1 and K2. In 2019, the K1 coefficient is 1.798 and is common for the entire Russian Federation (the coefficient was originally planned to be 2.083, but the authorities decided to leave it the same). Regions have the right to set the K2 coefficient at their own discretion.

3. New form of UTII declaration.

   In 2019, a new UTII declaration form will be used. The changes are associated with the possibility of reducing the tax rate from 15% to 7.5%.

Unified Agricultural Tax (USAT)

Individual entrepreneurs operating in the field of agriculture, that is, producing, processing and selling agricultural products, can apply the Unified Agricultural Tax regime. Fishery organizations also have the right to apply the Unified Agricultural Tax.

The Unified Agricultural Tax rate is 6% of income minus expenses.

The tax is paid twice a year, and reporting is carried out according to a more simplified scheme and is submitted once a year at the end of the tax period.

One of the conditions for the possibility of applying the unified agricultural tax is that income from agricultural activities must be at least 70% of total income.

Changes to the Unified Agricultural Tax in 2019.

1. VAT will not affect tax calculations.

Since 2019, when reporting individual entrepreneurs, it is allowed not to take into account VAT in income. Also, VAT is not included in expenses when calculating the Unified Agricultural Tax. Previously, the amount of VAT was indicated in the invoice and was required to be paid to the budget, plus the same amount was included in the amount of income and was taxed at 6%. Thus, double VAT taxation has been eliminated since 2019.

Patent tax system

The patent taxation system can only be applied for limited purposes, which are established by law.

The essence of this regime is that an individual entrepreneur buys a patent for a certain period (from a month to a year) and is exempt from paying any taxes and filing tax reports. The only condition is to pay for the patent on time. The cost of a patent is calculated by regional authorities based on the potential profit that can be obtained from conducting a certain type of activity.

Of course, with this taxation regime there are restrictions: the number of employees is no more than 15 people, the maximum amount of profit per year is set by local authorities. The use of cash register is not necessary, but you need to keep a book of income and expenses. To be able to work in other regions, you need to buy separate patents.

Changes in the patent tax system in 2019.

1. Tax holidays for up to 2 years.

   For those who register as an individual entrepreneur for the first time and wish to carry out business activities under the patent taxation system, or for individual entrepreneurs who decide to switch to this regime, the state has provided the opportunity to go on a tax holiday for up to 2 years. As with the simplified tax system, the list of types of activities and the timing of tax holidays are established by regional authorities at their own discretion.

2. The list of activities for applying a patent has been expanded.

   Since 2019, the list of types of business activities in which the patent system can be used has been expanded. The list has been supplemented with 16 types of entrepreneurial activities. New paragraphs start from paragraph 48.

3. The deflator coefficient has been changed.

   The deflator coefficient used to calculate taxes on PSN is 1.329 in 2019 (in 2015 the coefficient was 1.147).

4. New application form for switching to PSN.

   From 2019, a new application form will be established for the transition to a patent tax system.

General changes in the taxation system for individual entrepreneurs in 2019

Thus, in 2019, individual entrepreneurs can carry out their activities under one of five tax regimes: , Unified Agricultural Tax, PSN. Each taxation system has its own pros and cons, and the choice must be approached carefully so as not to pay extra taxes later. In 2019, the state introduced changes to the tax system, mainly related to the reduction of tax rates and the provision of tax holidays in order to support small businesses. At the same time, serious changes have been introduced regarding penalties for failure to provide information regarding hired employees. In particular, for better control, a new reporting form 6-NDFL has been introduced, which must be submitted monthly, and significant amounts of fines have been established for delays or evasion of providing relevant information. A beginning individual entrepreneur should carefully study the possibilities of each tax regime, taking into account innovations, and make the right choice.

Individual entrepreneurs can voluntarily switch to a special tax regime in the form of paying an imputed tax if the local authorities in the territory of their business region have approved UTII for the type of activity carried out by the individual entrepreneur (Article 346.26 of the Tax Code of the Russian Federation, clause 1 of Article 346.28 of the Tax Code of the Russian Federation). We will tell you in this consultation what benefits imputation will bring for individual entrepreneurs in 2019.

Transition of individual entrepreneurs to imputed tax

An application for registration of an individual entrepreneur as a payer of imputed tax is sent to the Federal Tax Service in the form No. UTII-2 (Order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6/941@).

Imputed tax for individual entrepreneurs

Payment of imputed tax will allow an entrepreneur to minimize his tax burden in the presence of large turnover. The use of imputation exempts individual entrepreneurs from paying (clause 4 of article 346.26 of the Tax Code of the Russian Federation):

• Personal income tax on income received from activities on UTII;
• property tax for individuals (in relation to property used in imputed activities) with the exception of real estate, which is listed in the regional cadastral list and is taxed at the cadastral value;
• VAT (on transactions carried out within the framework of UTII activities), with the exception of payment of VAT when importing goods into the territory of Russia, as well as in the cases specified in Art. 161 and art. 174.1 Tax Code of the Russian Federation.

Instead of all these taxes, the entrepreneur will pay only a single tax on imputed income. In addition, the entrepreneur needs to pay insurance premiums for himself in the general manner.

Imputed tax for individual entrepreneurs in 2019

The imputation for individual entrepreneurs in 2019 will allow an entrepreneur (without employees) to reduce the amount of the single tax by the amount of expenses for purchasing a cash register in an amount not exceeding 18,000 rubles (for one device). This can be done if the following conditions are simultaneously met (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation):

• the cash register is included in the cash register register;
• CCT is used in activities subject to imputed tax;
• The cash register will be registered with the Federal Tax Service until July 1, 2019.

The imputed tax for individual entrepreneurs in 2019 will need to be calculated with the deflator coefficient K1 equal to 1.915. Compared to 2018, the coefficient was increased by 2.5% (Order of the Ministry of Economic Development of Russia dated October 30, 2018 No. 595).

The value of the adjustment coefficient (K2), as well as the imputed tax rate itself, are established by regulations of local governments separately for each region (

In order to maintain favorable conditions for small businesses, UTII has been extended at the legislative level until 2021, although several years ago it was planned to terminate this special regime. The Government of the Russian Federation is constantly making changes to the procedure for calculating mandatory payments and preparing reports, so it is necessary to monitor new information in order to avoid violations and know what taxes must be paid in 2019.

The single tax on imputed income is a special regime provided for a limited range of entrepreneurial activities.

The calculation is based on the amount of revenue established by law for each type of business, which does not depend on the actual amount of revenue.

Has the meaning:

• footage of the room;
• number of employees;
• territorial affiliation of the business entity.

Since 2013, a merchant can independently decide whether to use the “imposed” regime or any other. Until this time, when carrying out the type of activity specified in the law, the use of UTII was inevitable. If an entrepreneur simultaneously carries out several types of transactions, he has the right to choose different taxation regimes.

A special system relieves individual entrepreneurs from a number of mandatory payments:

• VAT (except for export transactions);
• personal income tax;
• property tax (except for objects calculated based on the cadastral value).

The use of UTII is beneficial for entrepreneurs with large revenues in a small area, but a low level of profit. For example, in a retail pavilion selling basic food products and cigarettes, the markup is only 5-10%. Another convenience of the simplified mode is minimal reporting and optional accounting.

Every entrepreneur, before settling on any tax payment system, tries to choose an acceptable combination of parameters for his business.

The advantages of “imputation” over other modes are:

1. The UTII legislation does not limit entrepreneurs by income level, since the amount of the budget obligation depends on physical factors, not financial ones.
2. If some individual entrepreneur operations fall under the imputed system, but others do not, then you can keep separate records and optimize the tax burden.
3. Thanks to the allowed deductions, there is a possibility of reducing UTII to zero.
4. There are many parameters involved in the calculation that can be used in various ways to legally reduce your payment.
5. Accounting is not necessary for all categories of entrepreneurs. An individual entrepreneur who works independently submits only quarterly declarations to the Federal Tax Service.
6. The single tax on imputed income partially exempts from other fees.
7. For businessmen who receive individual entrepreneur status for the first time, local authorities negotiate a preferential UTII rate.

The disadvantages of the special imputed regime include the need to pay taxes, even if the activity is unprofitable or not conducted at all.

The legislation defines a list of types of transactions for which UTII tax is applied for all individual entrepreneurs in 2019:

The final decision on which activities are subject to a single imputed tax for individual entrepreneurs is made by the local administration, focusing on the specifics of the region. The entire list can be selected, or several positions, or none, as is done in Moscow.

In addition to the suitable type of business activity, the entrepreneur must meet the following criteria:

1. The number of employees is less than 100 people.
2. Does not rent premises or space at an auto or gas filling station.
3. Does not work under a power of attorney regarding the use of property.

If the municipal authorities establish a trade duty, then entrepreneurs are deprived of the right to choose UTII in the relevant field of activity.

The single tax on imputed income in 2019 for individual entrepreneurs has not undergone significant changes; the main reforms relate to cash registers:

Changes have also been made to the amount and timing of payment of insurance fees for individual entrepreneurs. Fixed contributions “for yourself”, which were previously calculated as a percentage of the minimum wage, are now established in the Tax Code of the Russian Federation.

In 2019 their size is:

• for OPS - 26,545 rubles;
• for compulsory medical insurance - 5,840 rubles.

If the annual imputed income turns out to be more than 300,000 rubles, then the maximum contribution of 1% of the excess is determined according to the new rules. Until 2019, the maximum payment in the OPS could be: minimum wage x 12 x 8 x 0.26. Now there is no link to the minimum salary, the calculation has been simplified: 26,545 x 8 = 212,360 rubles.

For individual entrepreneurs on UTII in 2019, the pension fund and social security tax on employee salaries can be reduced by increasing the annual income limit:

• The maximum payroll of an employee for applying the base rate for compulsory pension insurance is 1,021,000 rubles. Anything higher is subject to a 10% tax;
• The salary limit for contributions to OSS is 815,000 rubles.

Reporting on the single tax on imputed income in 2019 is submitted using the same forms as in 2017. Changes in the declaration are expected in connection with the use of deductions for expenses at online cash registers.

The tax on imputed income in 2019 for individual entrepreneurs is determined according to the old rules. To do this, use the following parameters, which are multiplied among themselves:

UTII = OD x F x K1 x K2 x T

Decoding of indicators:

1. Basic yield (BP). The Tax Code of the Russian Federation establishes a fixed amount for each type of activity.
2. Physical parameter (F). The number of employees, the number of places or facilities used, and the square footage are used.
3. Deflator coefficient (K1). Enshrined in law, in 2019 it is 1.868.
4. Corrective index (K2). Regional authorities use this multiplier to reduce the burden on businesses of certain categories of payers.
5. Tariff (T). Can be changed by municipal decision in the range of 7.5%-15%. The rate of tax due on UTII in 2019 for individual entrepreneurs is 15% everywhere.

The calculation is carried out quarterly, for which the indicators for each month are inserted into the formula, and the resulting amounts are added up.

For example: an individual entrepreneur sells products in a pavilion with a hall of 10 square meters. m., hired 2 implementers. Physical criterion - area, basic yield - 1800, municipal coefficient - 1.

UTII for 1 month = 1800 x 10 x 1.868 x 1 x 0.15 = 5044 rub.

Since the indicators do not change during the quarter, this amount can be multiplied by 3. It turns out 5044 rubles. x 3 = 15,132 rub.

If in any period the activity was not carried out continuously, then the calculation is carried out for the actual time, for which the amount is divided by the calendar days of the month and multiplied by those actually worked. For example, an individual entrepreneur was registered on August 14, then UTII = (1800 x 10 x 1.868 x 1 x 0.15) / 31 x 18 = 2929 rubles.

If a merchant is engaged in more than one type of transaction, then permitted deductions from the single tax on imputed income are made only after summing up the total liability.

In order to justify the use of a physical indicator to the tax inspectorate, it is necessary to have supporting documents, such as contracts, passports, extracts, time sheets. The obligation to keep records does not apply to income and expenses.

The number of employees to be substituted into the formula is determined by the total for the month. If people were fired or hired in the middle of the period, they are still included in the performance indicator.

The law provides for a reduction in obligations to pay to the budget for UTII.

Until 2019, there was 1 type of deduction; with the beginning of the cash payment reform, another type was added:

1. Contributions paid for the entrepreneur himself and for hired employees.
2. Expenses for the acquisition and implementation of online cash registers.

A businessman is obliged to annually pay the fees established by law for compulsory medical insurance and compulsory medical insurance until December 31. The total amount is large, it is convenient to split it into parts, especially since the quarterly single tax on imputed income is reduced by contributions transferred in the same period. In a situation where the payment was made before submitting the declaration, it can also be included in the calculation.

An entrepreneur without hired employees reduces UTII by the amount of transfers in full.

An individual entrepreneur with “imputed” employees, who pays taxes and mandatory payments on earnings in 2019, has the right to reduce UTII for the quarter in the amount of 50% of the transferred contributions both for himself and for his employees.

The following fees are taken into account:

• for mandatory pension insurance, including an additional payment of 1% on excess income of 300,000 rubles;
• for compulsory social insurance;
• on compulsory medical insurance;
• for injuries.

Expenses through online cash registers can reduce UTII by up to 18,000 rubles. for each installed device, if these costs were not included in the calculations under other taxation regimes.

For example:

The individual entrepreneur from the explanation above paid contributions in the quarter for earnings of 12,000 rubles. and for yourself - 5,000 rubles, total - 17,000 rubles.

Amount of UTII for 3 months = 15,132 rubles.

Allowable tax reduction = RUB 17,000. x 0.5 = 8,500 rub.

UTII to be transferred for the quarter = 15,132 rubles. - 8,500 rub. = 6,632 rub.

To test yourself with complex calculations, you can use online calculators on websites that provide business consulting services.

You need to submit your UTII declaration and pay tax 4 times a year at the end of each quarter. Cutoff dates:

• for reports for 2019 - the 20th day of the next month;
• for the transfer of a single imputed tax - the 25th day after the end of the quarter.

If the deadline is a non-working day, then you can submit a declaration or pay the budget the next day. The penalty for late or non-payment of the single tax on imputed income is 20%. If a deliberate violation is detected, the rate increases by 2 times. At the same time, a penalty is charged for each day of delay.

Fixed contributions for compulsory health insurance and compulsory health insurance must be paid by the entrepreneur on the “imputation” by December 31, 2018. During the year, it is not prohibited to split the amounts in any parts. If an individual entrepreneur received an income of more than 300,000 rubles in 2017, then he is obliged to pay an insurance pension fee in the amount of 1% of the excess amount until July 1, 2018.

For an entrepreneur on a single imputed tax with employees, there are a number of mandatory reports and payments related to the need to pay earnings.

You need to submit to the Federal Tax Service:

1. Annual information on the average number of employees. Deadline - until January 20.
2. Form 2-NDFL for each individual employee. Submitted once before April 1st.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include fees for injuries. Deadline: 30 days after the end of the quarter.

The following are available for rent at PF:

1. Annual form SZV-STAZH until March 1.
2. Monthly report SZV-M until the 15th of the next month.

Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in Form 4-FSS by the 25th or 20th of the next month, depending on the electronic or regular type of submission.

You can obtain the right to pay imputed tax for individual entrepreneurs in 2019 in the following way:

Registration is carried out by the Federal Tax Service at the individual entrepreneur’s registration address, if the transactions subject to single tax on imputed income are:

• delivery or peddling trade;
• cargo and passenger movements;
• application of advertising information on transport.

In all other cases, you must contact the inspectorate in whose coverage area the entrepreneur operates.

To register an individual entrepreneur, you need to fill out an application in the UTII-2 form, where you indicate the following information:

1. Individual tax number (TIN) of the payer.
2. Federal Tax Service code where information is submitted.
3. Last name, first name, patronymic of the applicant.
4. OGRNIP.
5. Start date of work on a single imputed tax.
6. Types of activities with codes and addresses of implementation.

An entrepreneur has the right to submit an application personally or through an authorized person.

In the second case, it is necessary to obtain a notarized power of attorney to represent interests and attach it to the form. The Federal Tax Service issues a document on registration of individual entrepreneurs 5 days after completing the application.

The UTII regime is allowed to be used simultaneously with other systems - simplified tax system, patent, OSNO, unified agricultural tax.

The main condition is that you cannot use different types of taxation for one category of transactions.

If an individual entrepreneur works for UTII and wants to conduct further operations on the same system, it is necessary to submit an application as during initial registration. The transition from other modes is possible only from January 1. Therefore, sometimes it is easier to liquidate an individual entrepreneur and immediately open a new one with the necessary system.

To deregister a single imputed tax payer, the UTII-4 form is submitted within 5 days from the moment the activity ceases to meet the criteria or for the following reasons:

• transition to another system;
• closure of IP.

The Federal Tax Service has 5 working days to terminate registration. To choose a different mode, an individual entrepreneur must submit an application from the beginning of the calendar year, otherwise the general system is applied by default.

Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the “special regimes” (STS, UTII, Patent)

In this case, the Individual Entrepreneur pays Personal Income Tax "NDFL" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and accordingly, keeps records and submits reports on these taxes. This system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable clients on OSNO with VAT. These are the main distinguishing features of individual entrepreneurs in the General Taxation System.

Option 2 (simplified taxation system, income).

In our opinion, this is the best option, if, of course, it suits your business. Used for various services and/or at low cost/expenses.

The main tax is the Unified Tax of the simplified tax system of 6% on the income of individual entrepreneurs, replacing the above taxes. In other words, all revenue received by a bank account or the cash register of an individual entrepreneur is subject to taxation. You cannot reduce revenue by expenses incurred.

However, the amount of calculated tax may be reduced:

• for 100% of the mandatory payments (contributions) of an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 are indicated at the end of the material. This deduction applies if the individual entrepreneur has no employees.

or, if the individual entrepreneur uses the labor of hired workers:

• 50% of payments (contributions) to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund accrued and paid for employees.

Income is recorded in the Income and Expense Accounting Book "KUDiR" for individual entrepreneurs using a simplified taxation system. Cash transactions and accounting of fixed assets "OS" are carried out in the general mode. We also note that there is no need to maintain accounting records and no additional taxation of the resulting profit. Free funds remaining after paying the Single Tax can be issued from the cash register or transferred to a personal card from a current account; such payments are not subject to personal income tax. An additional advantage is the simplicity of accounting and reporting, as well as the lack of interest in inspections by tax authorities.

Option 3 (simplified taxation system, income minus expenses).

This option is suitable for trade and/or in case of high costs/expenses. Also, if the cost of the product is high and the markup is small.

The main tax is the Unified Tax of the simplified tax system of 15% on the income of an individual entrepreneur, reduced by his expenses. In this case, expenses must be justified, economically justified and documented. The list of expenses by which income can be reduced is prescribed in Article 346.16 of the Tax Code of the Russian Federation. The list is closed, i.e. You can only take into account those expenses that are directly prescribed by law.

Income and expenses are recorded in the Income and Expense Accounting Book "KUDiR". Cash desk and OS - according to the general rules. Accounting may not be maintained. Profit is paid without additional taxation.

In this option, accounting is somewhat more complicated and the attention of the tax authorities may be more careful, since it will be necessary to confirm the validity of the expenses incurred.

4-option (patent taxation system). A new type of special regime has been included in a separate chapter of the Tax Code since 2013, but for local action the law of the subject of the Russian Federation is additionally required. In the Moscow region there is a law “On the patent taxation system in the territory of the Moscow region”. In the federal city of Moscow, Law No. 53 “On the Patent Taxation System” was adopted. You can download the full text of these regional laws on our website. Only individual entrepreneurs can obtain a Patent; organizations are deprived of this right.

A patent can be applied along with other regimes and apply to certain types of activities established by law. Basically, these are various services, as well as retail trade in halls up to 50 sq.m. A patent is valid for one type of business activity in the territory of one subject of the Russian Federation; in the territory of another subject of the Russian Federation, a new Patent must be obtained for each type of activity.

You can apply for a patent simultaneously with the opening of an individual entrepreneur or 10 days before the start of application of the Patent Tax System.

A patent replaces basic taxes and also exempts you from the obligation to submit a declaration. The object of taxation is the “potentially receivable annual income of an individual entrepreneur” for each type of activity, and is established by the law of the subject of the Russian Federation.

For example, a Patent for trade in a hall with an area of ​​no more than 50 square meters in the Moscow region for the full year 2017 will cost:

• 12,528 rubles/year for individual entrepreneurs without employees;
• at 30,210 rubles/year for individual entrepreneurs from 1 to 3 employees;
• at 253,888 rubles/year for individual entrepreneurs from 4 to 15 employees;

The average number of employees of 15 employees under labor and civil law contracts is the maximum number of employees for obtaining and applying a Patent.

We can say that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In relation to Moscow, since July 2015, the benefits of applying the Patent System in relation to trade activities are enhanced by the exemption from payment of the Trade Tax.

A new type of additional local tax based on the object of trade activity. Currently valid from 07/01/2015 in Moscow. See our Trade Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the constituent entities of the federation. In particular, individual entrepreneurs in Moscow do not have the opportunity to use it at all, but UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself: to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable in contrast to other options.

Pension contributions of individual entrepreneurs

In 2017, individual entrepreneur contributions increased to 27,990-00 rubles, plus 1% (one percent) of income exceeding the amount of 300 tr. for the tax period. Fixed contributions of individual entrepreneurs are paid regardless of the taxation system applied.

By opening (registering) an individual entrepreneur, an individual automatically becomes a payer of contributions to pension and medical funds. The amount due for payment of contributions is tied to the minimum wage. Therefore, it is different for every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the payment details, which may also change from the new year. And you must remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.

Remember! A citizen who has the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified State Register of Individual Entrepreneurs. Although there are exceptions to this rule. Clause 6 of Article 14 of Law No. 212-FZ lists the following cases:

• child care leave up to 1.5 years;
• military service by conscription;
• caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
• living with a spouse of a military serviceman serving under a contract in an area where there is no employment opportunity;
• living abroad with a spouse sent to work at diplomatic missions and consular offices of the Russian Federation, international organizations.

To take advantage of the benefit, you need to write a statement about the suspension of the activities of an individual entrepreneur in connection with one of the points and submit it to the Pension Fund.

Payment of fees

You can calculate the amounts of fixed contributions of individual entrepreneurs for 2017 and 2016 in our online fixed contribution calculator directly on the website.

In 2017, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur is

• 27990 rubles 00 kopecks (and an additional 1% of revenue over 300t.)

it is distributed into two funds:

• The individual entrepreneur’s contribution to the Pension Fund for 2017 is equal to: 23,400.00 rubles.
• The contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund for 2017 is equal to: 4590.00 rubles.

Not only have the BCCs for individual entrepreneurs changed since 2017, but also the administration of contributions has been transferred to the tax inspectorates.

To pay fixed contributions to individual entrepreneurs in 2017, budget classification codes are used:

• KBK PFR 18210202140061110160 – up to 300 tons.
• KBK PFR 18210202140061110160 – 1% from excess of 300 tons.
• KBK FOMS 18210202103081013160
• KBK PFR 18210202140062110160 - penalties
• KBK PFR 18210202140062210160 - interest
• KBK PFR 18210202140063010160 - fines

Federal Compulsory Medical Insurance Fund

• KBK FOMS 18210202103082013160 - penalties
• KBK FOMS 18210202103083013160 - fines

In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 thousand)

In 2015, the total fixed payment was RUB 22,261.38. (plus 1% of revenue over 300t.)

From 2014 to the present, a new procedure for calculating and paying insurance premiums in a fixed amount for the self-employed population has been in effect. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. The fixed amount must be paid before the end of the year (possibly in installments), and 1% until April 1 of the following reporting year, but it can also be paid during the year.

In 2014, fixed payments by individual entrepreneurs “insurance contributions in a fixed amount” to extra-budgetary funds (pension fund and compulsory health insurance fund) were:

The first option - for revenues of less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of income or business activity.

Calculation depending on the minimum wage (the formula is still valid):

• The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rub. (contribution to the Pension Fund)
• The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3,399.05 (contribution to the FFOMS)

The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.

A limit has also been established for insurance contributions calculated from amounts exceeding three hundred thousandth of revenue; it is equal to eight times the size of the fixed contribution to the Pension Fund of the Russian Federation, i.e. RUB 138,627.84 The total maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. The maximum amount of contributions in 2015 is 148,886.40 rubles. And the maximum amount of Pension Fund contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35,664-66 rubles. When transferring contributions to the Pension Fund, the following procedure for their distribution existed:

For persons born in 1967 and younger:

• 24984-00 rub. Insurance contributions in a fixed amount for the payment of the insurance part of the labor pension.
• 7495-20 rub. Insurance contributions in a fixed amount for the payment of the funded part of the labor pension.

For persons born in 1966:

• 32479-20 rub. Insurance contributions in a fixed amount for the payment of the insurance part of the labor pension.
• 3185-46 rub. Insurance premiums for compulsory medical insurance, credited to the FFOMS budget.

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Individual entrepreneurs who work for UTII must know how to correctly calculate the amount of tax payable to the budget. Let's determine what rules apply in 2019.

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Many individual entrepreneurs choose a taxation system such as UTII. This mode is suitable only for certain types of activities that are mentioned in regulatory documents.

And you should know that it may not be used in every territorial district of Russia. But entrepreneurs are confident that they will receive a good income using imputation.

Tax calculations are made taking into account not actual revenue, but approximate indicators, which are called imputed. But how to correctly calculate the amount to be paid yourself?

Basic moments

Every legal entity and entrepreneurs who have their own business must make contributions from the proceeds to the state treasury.

Taxes and fees are paid. But everyone has the right to choose the optimal payment scheme for themselves.

Organizations and entrepreneurs have the right to operate under one of the existing tax regimes.

What it is

The taxation system is a set of taxes and fees that are levied in accordance with the law. The foundations of the systems that are valid now were laid back in 1992.

After the adoption of several regulatory documents. According to the chosen taxation system, a person must pay funds from the profit he receives to the treasury.

If you choose the mode wisely, you can pay less than the amount.

The tax is established when determining the payer and the elements of taxation:

• object in the form of profit or other characteristics;
• tax bases;
• tax period;
• tax rate;
• rules for calculating tax payments;
• rules and deadlines for paying the required amount.

What are the tax systems?

There are several taxation systems in the Russian Federation:

Features of the modes:

Criterion	When simplified	UTII	Unified agricultural tax	Patent	BASIC
What is taxable	Income or income minus expenses	Imputed profit of the payer	Profit that is reduced by costs	Profit that can be earned in a year	For income tax – income that is reduced by costs According to personal income tax – profit received by a citizen For VAT – profit from sales
Taxable period	Year	Payment is made quarterly	Year	Year or period during which the patent is valid	Year or quarter (depending on the type of payment)
Bid	Up to 6% under simplified taxation system Income up to 15 – simplified taxation system Income minus expenses	15 percent	6 percent	6 percent	Income tax – from 0 to 30% Personal income tax – 13 – 30% – 0, 10, 18% – 2,2%

Normative base

The nuances of using UTII are spelled out in. It is important to know what exactly may be the payer of this tax.

Legal entities and individual entrepreneurs have this right, except for those who fall into the following categories:

• very large taxpayer;
• an entity that provides catering services in a general education or medical institution;
• a company that is an equity participant in a third-party entity and the share is more than 25%;
• a company with more than 100 employees;
• , that he leased out a gas station, a gas station.

How to calculate UTII tax for individual entrepreneurs in 2019

The legislation of the Russian Federation stipulates all the rules for calculating the UTII tax. What should you know?

When do you need to pay?

The amount of tax that will be calculated by the payer must be paid before the 25th day of the first month after the end of the tax period.

This requirement has been established. The deadline for payment may be a non-working day. Then the funds are transferred to the treasury on the next business day ().

We will indicate when you need to pay UTII in 2019:

Payment is made according to the details of the tax service in the region where the entrepreneur operates. And it must be registered as an imputation payer.

But there are several types of activities to which this rule does not apply. This applies to:

• delivery and distribution trade;
• advertising on transport;
• provision of passenger and cargo transportation.

Individual entrepreneurs who engage in such activities do not have to register at their place of business. The tax is paid according to the location of the main office.

If tax payment is not made on time, the entrepreneur will be brought to justice. Maybe:

For each day of delay in payment, and is charged.

Calculation procedure

The advantage of imputation is the ease of accounting for each physical indicator. It is not difficult to calculate the payment amount when compared with other tax regimes.

Use this formula:
To determine the tax base (the amount of imputed profit), use the following formula:

Almost every indicator is established by legislative acts. The size of the basic profitability for any type of business activity is stated in.

Video: example of calculating UTII trade for individual entrepreneurs

For example, for cargo transportation it is 6 thousand, and for retail sales - 4.5 thousand. The value of the physical indicator can be seen in the second column of the table of the same article.

For example, if the activity involves the provision of household services, then the number of employees and the entrepreneur himself are taken into account.

Physical indicator - number of employees, area of ​​sales floors, number of places for trading, etc. The physical indicator is included in whole units.

If the indicator is less than 0.5, then it is not taken into account, but if it is more, it is rounded to 1. The following coefficients are also used in calculations:

Deflator coefficient K1	It is one of the indicators of the profit that an entrepreneur expects to receive. The magnitude of the impact of a number of conditions on the economic activity of the UTII taxpayer is reflected and is applied when determining the tax amount. In 2019, the old indicator is valid - 1.798 9 ​​(according to). K1 is used without rounding
Basic return ratio	Which is corrective (K2). It is set by regional authorities, but it must be no less than 0.005 and no more than 1. K2 reduces the base profit or leaves it at the same level. The coefficient can take into account the nuances of a certain type of activity, profitability, seasonal indicators, and modes of implementation. The indicator is set once a year, and can be rounded to 3 decimal places

The main thing to take into account is that this regime cannot be used by large tax payers and individual entrepreneurs operating in the field of healthcare and social security.

For other types of business activities, the calculations will be slightly different. Let's give a few examples.

Example 1

The individual entrepreneur places and provides housing in the city of Sevastopol. A room with an area of ​​280 m is used.
Activities are carried out for a full 3 months - in April, May and June.
UTII for the second quarter will be 90,619 (tax base * 15 percent). An entrepreneur has the right to reduce the tax on insurance premiums, while payers do not have this opportunity.

Example 2

Room area – 10 m2. It is located in a shopping center that has fixed areas for retail sales.

Let's substitute the indicators into the formula:
This is the amount for 1 month. This means that the result should be multiplied by 3. The result is 14563.8.

Example 3

The next example will show how to calculate UTII for individual entrepreneurs (household services). An entrepreneur has a workshop where shoes are repaired.

The calculation will be like this:

Example 4

We will calculate the tax for an individual entrepreneur who transports cargo. The agency has 3 cars and operates throughout the region. It doesn't matter what kind of cars.

It also does not take into account whether the machine is operated with or without workers for transportation. Initial data:

The calculation is:
For 3 months, the individual entrepreneur will pay 14,563.8 rubles.

Example 5

Let's substitute the data into the formula:
If you have difficulty doing the calculations yourself, you can use online calculators.

The developers offer to select the necessary indicators from the proposed ones, and also enter your own values. Next, the system will perform the calculation itself.

If for an incomplete quarter

An entrepreneur does not always work a full quarter. This means that this should be taken into account when making calculations. Let's look at the nuances using an example.

The businessman registered as an individual entrepreneur on February 11, 2014. I immediately contacted the Federal Tax Service with an application to use UTII.

The entrepreneur began working in March of the same year, concluding a contract. Should February be taken into account when calculating the amount of the tax payment?

Since the activity is carried out not from February, but from March, March is taken into account in the calculations.

As a general rule, persons who transferred the tax in the middle of the quarter must determine the amount of tax from the moment they registered as UTII payers.

First, the tax base is calculated for the month when the individual entrepreneur began operating on UTII. The formula used is:

Then the tax amount for full months is determined and the results are summed up. This way the payment amount for the entire quarter will be known.

And by the way, if in one of the months the physical indicator is increased, then when calculating, you need to take new values. Even if the changes were made not from the beginning of the month.