Tax holidays for sleepers during the year. Tax holidays for individual entrepreneurs in the regions. If you have been an entrepreneur before

In 2015, the legislation of the Russian Federation introduced the concept of tax holidays, which give the right to individual entrepreneurs (registered for the first time) not to pay taxes. For individual entrepreneurs, a rate of 0% is set for certain types of activities.

In our material today, we will look at in what areas tax holidays are being introduced for individual entrepreneurs in 2019 and other forms of small and medium-sized businesses, what benefits are provided for small businesses and what features tax holidays have in Moscow, as well as in other regions of Russia in 2019 .

Features of tax holidays in 2019

The application of tax holidays in a particular region of the Russian Federation depends on the decision of local authorities. They are the ones who establish the types of activities (according to OKUN and OKVED) that are subject to tax holidays. Thus, the law on tax holidays will not apply in all regions.

It should be noted that the essence of the law is that for individual entrepreneurs who work on the patent and simplified tax system, the rate is 0%. At the same time, insurance contributions to the Social Insurance Fund and the Pension Fund for oneself and for employees, tax reporting and personal income tax in 2019 remain unchanged.

Conditions for tax holidays for individual entrepreneurs

Tax holidays will be valid in the constituent entities of the Russian Federation from 2015 to 2020 and can be applied under the following conditions:

1. Only individual entrepreneurs who registered for the first time can use the benefit. Tax holidays do not apply to existing individual entrepreneurs. Even if an individual entrepreneur has de-registered and registered again as an individual entrepreneur, he is not subject to the law on tax holidays.

2. Entrepreneurs who have switched to the PSN or simplified tax system within two years (from the date of state registration) can apply a preferential rate. The benefit does not apply to other tax regimes.

3. The right to apply the benefit (0% rate) is valid only for the first two years of the individual entrepreneur’s activity.

4. Tax holidays for individual entrepreneurs in 2019 apply only to those entrepreneurs who operate in the following areas:

• social;
• scientific;
• production.

At the same time, the share of the individual entrepreneur’s income in the above types of activities cannot be less than 70% of the entrepreneur’s total income.

5. The authorities of the constituent entities of the Russian Federation may introduce additional restrictions at their own discretion (this may be a limit on the maximum income from the sale of goods, services or products, or a limit on the average number of employees).

Tax holidays for persons using PSN

It should be taken into account that PSN can be used by self-employed citizens. Thus, an individual who does not have hired employees has the right to apply PSN without registering with the tax office as an individual entrepreneur.

For all persons working on PSN, the tax payment deadline has been extended. That is, if the patent was received for the period:

• up to 6 months - payment of the tax in full must be made no later than the expiration of the patent;
• from 6 to 12 months - 1/3 of the tax amount is payable 90 days after the patent begins to be valid. The remaining 2/3 of the tax amount will need to be paid no later than the expiration of the patent (no later than 30 days before the expiration of the patent).

Tax holidays for small businesses in 2019

In accordance with Decree No. 98-r dated January 27, 2015, the following measures are provided to support small and medium-sized businesses in 2019:

• the list of permitted activities has been expanded;
• granting the right to constituent entities of the Russian Federation to reduce the maximum amount of potential income per year for individual entrepreneurs (from 1 million rubles to 500,000 rubles).

3. For individual entrepreneurs on UTII: granting the right to local authorities of constituent entities of the Russian Federation to lower the tax rate from 15% to 7.5%.

4. Increasing the maximum values ​​of revenue from the sale of goods and services for classifying business entities as small and medium-sized businesses by 2 times:

• for micro-enterprises - from 60 to 12 million rubles;
• for small enterprises - from 400 to 800 million rubles;
• for medium-sized enterprises - from 1 to 2 billion rubles.

Registration of tax holiday benefits for individual entrepreneurs in 2019

In order to apply for benefits, you must complete the following steps:

1. After registering an individual entrepreneur, submit an application for transition to the Simplified taxation system within one month.

2. During the tax holiday, it is necessary to submit reports with a tax rate of 0%.

3. If a patent is purchased, then its zero value must be indicated in the reports.

Please note that in each region where the 2019 small business tax holiday applies, there are certain conditions that are subject to adjustment by the federal authorities.

For example, in St. Petersburg, tax holidays for individual entrepreneurs using the simplified tax system came into force in 2016. In the Altai Territory, a zero tax rate is provided only for persons who work for PSN. In the Vologda region, a zero tax rate is provided only for persons who work for PSN.

Tax holidays in 2019 in different regions of the Russian Federation

We will publish a list of subjects of the Russian Federation in which tax holidays will work in 2019, indicating the date of their introduction:

As already noted, the use of benefits in accordance with tax holidays does not exempt individual entrepreneurs from making fixed contributions for themselves and for employees to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund and paying personal income tax.

Tax holidays in Moscow in 2019

The introduction of tax holidays also affected Moscow (Moscow City Law No. 10 of March 18, 2015 “On the establishment of tax rates for taxpayers registered for the first time as individual entrepreneurs and who have switched to a simplified taxation system and (or) a patent taxation system”).

Individual entrepreneurs in Moscow and New Moscow have the right not to pay taxes under the PSN and simplified tax system, applying a 0% rate. We will look at who is exempt from taxes and what types of activities of entrepreneurs in Moscow are subject to tax holidays in 2019.

In order to receive the benefit, individual entrepreneurs in Moscow must meet the following conditions:

1. Be registered after March 25, 2015.
2. Use either the simplified tax system or the PSN.
3. The average number of individual entrepreneur employees should not be more than 15 people.
4. An individual entrepreneur carries out one of the types of activities listed below.

As already noted, the production, scientific and social spheres are exempt from tax. The list of types of activities of individual entrepreneurs in the city of Moscow that are exempt from tax is as follows:

If an individual entrepreneur carries out not one, but several types of activities, then he must calculate the income from each of them. Let us remind you that income from preferential activities must be a total of 70% or higher.

Those who apply the simplified tax system submit a tax return at the end of the year. It indicates a tax rate of 0%.

On a patent, an individual entrepreneur can immediately indicate a 0% rate when applying for it.

At the end of the year, you will submit a tax return under the simplified tax system, in which you will indicate that you apply a 0% rate.

A 0% rate can be applied for two tax periods (starting from the date of registration of the individual entrepreneur). Let us remember that the tax period in this case is a year.

A large number of people, wanting to be covered by tax holidays, are trying to urgently open an individual entrepreneur. came into force in 2015, but obtaining them is not an easy process. More than half find out about the refusal of the preferential rule. Vacations are a very good idea for the state, but there are nuances. If you want to relieve yourself of taxes, you need to study in detail all aspects of this issue.

Who is allowed tax holidays?

The service has a number of conditions. Firstly, you must open an individual entrepreneur in your name for the first time, that is, if you close the existing one, you will not be able to open a new one. Only those individuals who have registered for the first time are able to receive benefits; no more than two years must have passed since the registration took place, which came into effect after the introduction of the regional law on vacations. The conclusions are as follows: opening an individual entrepreneur in 2017 is not the best option for businessmen with an open individual entrepreneur.

Secondly, the work of a businessman must be related to the production, social, scientific spheres of activity, while the income must be contributed to at least 70% of its amount. In the region where you live, a decree on the law on tax holidays must be issued. The government can limit benefits based on the number of employees, the maximum annual income, and prescribe certain codes according to the classifier of types of economic activity.

If an individual entrepreneur wants a benefit in 2017, he is obliged to review the laws at the local level in detail, then apply for holidays to the state. Carefully review the codes in OKVED that are related to the benefit, since social, industrial and scientific activities can be interpreted as beneficial, and the laws “state” the truth. You can consult the tax office where you opened your individual entrepreneur. The law clearly states: there is a zero interest rate for individual entrepreneurs who have registered and are engaged in the above areas of activity. For two tax periods, zero percent is provided, and the minimum tax from the Code is not levied.

Tax holiday regions

Tax holidays in 2017 are not valid in all parts of the country. The issue is being considered by local authorities, so the benefit is valid in regions of the state where there is a holiday regulation. But, for example, in Moscow a bill on vacations for entrepreneurs has already been approved. This contributed to the increase in businessmen in Moscow by 28 thousand people, which is four and a half times higher than the average in Russia. So make sure there is a law where you live. If you are registered in an area where the benefit is valid, then you can use the rules and apply for it. A businessman does not have to operate as an entrepreneur in this region. People who are concerned about the validity of the region where you live during the holidays will be advised by the Federal Tax Service’s toll-free line.

Tax systems and holiday restrictions 2017

The simplified and patent systems fall under the holiday; all other systems not specified in the law are not allowed to receive benefits. We strongly advise against going beyond the limits; in this case, you will instantly lose your benefits and you will not get zero percent. If the restriction is violated, the individual entrepreneur is deprived of the right to a tax rate of “zero” and is obliged to cover the tax provided for in paragraphs one, two and three, for the time period in which the violation was committed. The holidays will become invalid and you will have to “empty your pockets” for all periods of invalidity of the benefit that the tax office considers. Paragraphs 1, 2, 3 state that if the object of taxation is income, then the tax rate is six percent. If the object is income reduced by the amount of expenses, then you will have to fork out 15%. By law, the state can establish a tax range of 5-15%, depending on what category of individual entrepreneurs we are talking about.

Tax holiday period

Tax holidays are valid until the end of December 2020, therefore, individual entrepreneurs receive benefits for four years. Do not forget that you undertake to pay contributions to the pension fund and the Federal Compulsory Medical Insurance Fund in the future, and you also need to pay for your employees. Let's not confuse the concepts; these contributions do not apply to taxes. Also, be sure to submit your reports, even if the figure is zero, benefits do not “relieve” entrepreneurial responsibilities from your shoulders. If you are interested in this tax privilege, please contact the institution corresponding to your registration in your passport.

Opening a private enterprise in 2017

Opening an individual entrepreneur will not be difficult if you have dealt with any type of documentation. The set of documents has a standard appearance. Individual entrepreneurs have benefits: holidays and low fines for violations. Having collected the documentation, you must submit an application for registration; refusal is provided only if you lack the necessary documents, have errors in the application, are bankrupt, or are prohibited from engaging in entrepreneurial activities. Upon completion of all bureaucratic procedures, you will receive a certificate of state registration of individual entrepreneurs.

They will likely face restrictions; a prime example is the sale of alcoholic beverages. If there is alcohol on the shelves of the enterprise, you will be registered as a legal entity. Before opening an IP, please read the prohibited list in detail. In total, a person will not spend more than one month on registration.

Conclusions about tax holidays:

• tax holidays if an individual entrepreneur is opened for the first time;
• find out the OKVED codes used for the benefit;
• an individual entrepreneur must be on the “simplified” or patent tax system;
• do not forget about the restrictions prescribed by law;
• pay all fees and provide tax reporting.

We hope the article was useful to you; we tried to cover the topic of benefits in detail. Weigh the pros and cons before making decisions, the main thing is not to make mistakes. Be sure to go through the legislation, study the topic and begin the process of applying for benefits, we wish you good luck!

“Holidays” is a good word, but “tax holidays” is even better. This word promises a period free from study or activity, and, in the case of businessmen, a temporary exemption from the tax burden. But vacations, in their classical sense, are given to those who are already tired of studying or righteous labors, and tax holidays are provided to newcomers who have just passed state registration.

Tax holidays were discussed quite widely; they were also mentioned by the President in. Expectations from their introduction were serious, so we even advised our users to postpone state registration of LLCs and individual entrepreneurs until we received clarity on this issue.

Who can get tax holidays?

However, the much-awaited law did not become a New Year's gift to potential businessmen. Firstly, it turned out that tax holidays were provided only for newly registered individual entrepreneurs, and for LLCs they were not introduced for a reason that was surprising for business, but completely understandable for bureaucrats. Officials simply have not found mechanisms to prevent the mass registration of new companies with the goal of zero taxation.

Registration of individual entrepreneurs is carried out using the individual’s tax identification number, which does not change throughout his life, so it is easy to track those who de-registered and registered again in order to be subject to tax holidays. But closing an existing company and opening a new one, which will be subject to tax holidays, is simple, because the TIN of organizations is different. Thoughts were expressed to link the possibility of registering one “preferential company” to specific founders, but they did not have time or did not want to develop the corresponding mechanism.

So, we repeat, tax holidays are only available for newly registered individual entrepreneurs. Tax holidays do not apply to entrepreneurs already operating at the time the regional law comes into force.

Secondly, the federal law did not introduce tax holidays throughout the Russian Federation, but only gave the regions the right to introduce them. The regions were in no hurry to do this, so as not to lose the expected tax revenues from new individual entrepreneurs. The estimated “shortage” of taxes due to the proposed benefits for Russia as a whole is 250 billion rubles. There is not so much within the state budget, but for some regional budgets even 1-2 billion rubles is a serious amount. Although, it would seem, what difference does it make - after all, tax holidays do not reduce existing tax revenues, but give residents of the regions the opportunity to open new businesses, get on their feet and then replenish the treasury. But still, a significant part of the regions have introduced zero taxation on their territory for new entrepreneurs.

Thirdly, tax holidays apply to certain types of activities in production, services and scientific activities. Trade is not subject to tax holidays! Each region sets for itself specific types of activities indicating the OKVED code to which this benefit will apply. In addition, local laws may establish other restrictions and requirements for individual entrepreneurs “on vacation.”

Fourthly, tax holidays can only be received by individual entrepreneurs who have chosen the simplified tax system and the special tax system. This benefit does not apply to the imputed regime and OSNO.

Fifthly, although the validity of regional laws on tax holidays is set until the end of 2020, a specific individual entrepreneur can receive them for a maximum of 2 years (the law refers to this as a tax period). Regarding the tax period, you also need to know the following: it also includes the year in which the individual entrepreneur was registered. For example, the law on tax holidays in the Krasnodar Territory came into force on May 8, 2015, which means an entrepreneur who registered after this date can work at a zero rate until the end of this year plus the next year, that is, less than two years.

In total, only individual entrepreneurs who comply with the following requirements can receive a zero tax rate for a period of up to two years:

• those who first passed state registration as an individual entrepreneur after the entry into force of the regional law on tax holidays;
• intending to carry out activities from the list given in the regional law;
• those who have chosen the tax regime of the simplified tax system or PSN and switched to a zero rate immediately after registration.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

What other requirements must individual entrepreneurs operating under tax holidays fulfill?

This list of requirements for beneficiaries is not exhausted; individual entrepreneurs “on vacation” will be monitored, and in case of violations, they will be deprived of the opportunity to use this benefit.

The share of income received by individual entrepreneurs from activities for which tax holidays have been introduced must be at least 70% of all income. If an entrepreneur combined “preferential” types of activities with others, for example, production and trade, and received less than 70% of income from the preferential type of activity, then all his income will be taxed at the regular rate of 6%. An individual entrepreneur who has issued different patents for different types of activities, including those that are not included in the regional law, will have to keep separate records of income.

Local laws on tax holidays may set their own income limits for those working on the simplified tax system. So, in 2018, the limit for simplifiers was set, in general, at 150 million rubles. Regions can reduce this limit, but no more than 10 times. There are also restrictions regarding hired workers. Moscow entrepreneurs, for example, will be able to hire no more than 15 people, not only on the PSN, but also on the simplified tax system (as a general rule, you can have up to 100 employees on the simplified system).

Individual entrepreneurs operating under the tax holiday regime do not have any benefits when paying insurance premiums for themselves and for their employees. An entrepreneur’s contributions for himself in 2018 are at least 32,385 rubles, and they must be transferred even if there is no income from the business.

The base of regional laws on the introduction of a zero tax rate for new individual entrepreneurs is often updated, in addition, each of them has its own validity period. Current texts can be found on the Ministry of Finance website or in legal reference systems. In addition, you can find out all the details about the zero rate from the Federal Tax Service at your place of registration.

Since 2015, tax legislation has introduced a zero rate for individual entrepreneurs using the simplified taxation system (STS) or the patent taxation system (PTS), i.e., they have the opportunity not to pay taxes.

The so-called “tax holidays for individual entrepreneurs” have been introduced.

What is the essence of this innovation?

According to adopted federal standards, starting from January 1, 2015, legislators of constituent entities of the Russian Federation can establish a zero rate for first registered individual entrepreneurs, who have chosen the tax system of either the simplified tax system or the PSN and carry out their activities in such areas as:

• production;
• social;
• scientific;
• provision of household services to the population.

At the same time, the types of business activities that will relate to the areas of activity listed above are established by the relevant laws of the constituent entities of the Russian Federation. And if your regional authorities have not decided to introduce a zero rate, then this means there will be no tax holidays for individual entrepreneurs in your region.

Moreover, “tax holidays for individual entrepreneurs” are introduced from the moment of registration and are valid only for two years if the activities of the individual entrepreneur are not interrupted. Here it is important not to forget that registration as an individual entrepreneur should really be the first, and not repeated, as many individuals who were previously individual entrepreneurs think.

If you have been an entrepreneur before

If you carried out entrepreneurial activity a long time ago, then stopped it, and now want to register as an individual entrepreneur again, then the “tax holiday” will not apply to you.

Moreover, if you registered for the first time after January 1, 2015, but the regional law introducing “tax holidays for individual entrepreneurs” has not yet been adopted, then you will also not be able to take advantage of the right to tax exemption.

For example, you first registered as an individual entrepreneur in March 2017 and plan to provide household services to the population. If, at the time of your registration as an individual entrepreneur, a constituent entity of the Russian Federation had not adopted a law introducing a “zero rate”, then you will not be able to apply “tax holidays” in 2017, and even later.

How to determine in advance whether the entrepreneurial activity of an individual entrepreneur relates to household services for the population or not

If you are a beginning individual entrepreneur and are trying to decide on the type of activity that you want to carry out and fall under the “tax holiday” for individual entrepreneurs in 2017, then you need to:

1. First of all, familiarize yourself with the All-Russian Classifier of Types of Economic Activities. By the way, when filling out an application for registration as an individual entrepreneur, you must also indicate the code of the type of activity or several codes, if you plan to carry out several types, from this Classifier. And today the classifier is new. This is OK 029-2014 (NACE REV. 2);

1. select from the Classifier the required type of activity that you will carry out and determine the code for this type of activity (at least 4 digital values);
2. check the presence of this type of activity in the list of those types of activities for which your regional authorities have introduced tax holidays for individual entrepreneurs in your region;
3. indicate the code of the selected type of activity in the application for registration as an individual entrepreneur and be exempt from paying tax for 2 years if the selected type of activity is subject to “tax holidays”.

For example, let's say you want to start a shoe repair business. Then, using the above Classifier, it can be established that the code for this type of activity will be 95.23 “Repair of shoes and other leather goods.” And this type of activity is included in section “S. Provision of other types of services" in:

• class 95 “Repair of computers, personal consumption and household items”;
• subclass 95.2 “Repair of personal and household items;
• group 95.23 “Repair of shoes and other leather goods.”

Moreover, you can see a decoding of the type of activity you are looking for, i.e. what the group includes. For example, the group that included the type of activity we found includes:

• repair of footwear and leather products: boots, shoes, suitcases and other similar products;
• heel heel;
• shoe coloring.

Thus, using the Classifier, you will be able to more accurately determine the type of activity that you plan to carry out and find out whether “tax holidays” apply to this type of activity or not.

What conditions are established for individual entrepreneurs during the “tax holiday”?

As a rule, when introducing a new norm that eases the burden on the payer, legislators always impose some conditions or restrictions. With the introduction of “tax holidays” for individual entrepreneurs, there were also restrictions accompanying this norm:

1. at the end of the tax period, the share of income received from activities in the above areas (i.e., which are subject to a zero rate) must be at least 70% of the total income received by the individual entrepreneur. This is the main condition that individual entrepreneurs who use both the simplified tax system and the PSN must comply with for 2 years. This is especially true for those individual entrepreneurs who combine modes. For example, if an individual entrepreneur has registered for the first time, but in addition to activities on the simplified tax system with a zero rate, he also applies UTII;
2. regional authorities may set restrictions on number and income.

What happens if an individual entrepreneur ceases its activities during the “tax holiday”?

If an individual entrepreneur during a “tax holiday” ceases to operate before the expiration of the second year of application of the zero rate or violates other restrictions established by regional laws, the individual entrepreneur will be obliged to pay tax at real rates for the year (tax period) in which these restrictions were violated.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

Tax holidays are a legislatively defined method of stimulating small businesses, which began to operate in 2015 in pursuance of Federal Law No. 477 “On Amendments and Additions to the Tax Code of the Russian Federation” dated December 16, 2014.

Measures to reduce the tax burden may include:

• exemption from income tax;
• reduction of rates for certain types of taxation within a specified period;
• a combination of exemptions and rate reductions at certain intervals.

The effective date for tax holidays is set at the regional level. For example, in 2015 they were introduced in the Moscow and Pskov regions, in 2016 - in the Perm region, in 2017 - in the Bryansk region and the Kabardino-Balkarian Republic. In total, starting from 2015, tax holidays were introduced in 81 regions. In 2019, it is planned to introduce holidays in the Republic of Crimea, Tatarstan and Sevastopol.

Subjects of the Russian Federation received the right to establish tax holidays for individual entrepreneurs in the form of a tax rate of 0%. This benefit will be provided during 2015-2020 on the following conditions:

1) Only first-time registered individual entrepreneurs can apply tax holidays. That is, if you are already an existing individual entrepreneur, deregister with the tax authorities and register as an individual entrepreneur again, you still do not have the right to apply a preferential rate.

Individual entrepreneurs who have switched to the simplified tax system or patent within 2 years from the date of registration can also be used.

2) Activities should be carried out in the production, social and scientific spheres. The share of income in such types of activities must be at least 70% of total income.

4) The right to tax holidays (0% rate) is granted only for the first 2 years of activity.

5) Subjects of the Russian Federation, at their own discretion, may introduce additional restrictions, for example, limiting the maximum amount of income from sales and limiting the average number of employees.

For persons on a patent (PSN)

An important point: self-employed citizens were allowed to use the patent tax system. That is, an individual who does not have employees can work on a patent without registering an individual entrepreneur with the tax office. This category of taxpayers can obtain a patent in a simplified manner.

Self-employed citizens can apply for a patent, which will be valid from the beginning of the next year, no earlier than December 1 of the previous calendar year.

In general, the PSN has increased the tax payment deadline for all taxpayers:

• • • If the patent was received for a period of up to 6 months, then the tax will need to be paid in full no later than the expiration of the patent, while currently the tax is paid no later than 25 days after the patent begins to be valid.
    • If the patent is received for a period of 6 to 12 months, then 1/3 of the tax amount will need to be paid 90 days after the patent begins to be valid, whereas now this period is 25 days.
    • The remaining 2/3 of the tax amount must be paid no later than the expiration of the patent (usually this period is no later than 30 days before the expiration of the patent).

Benefits for small businesses

According to government order No. 98-r dated January 27, 2015, a number of measures are provided to support small and medium-sized businesses, namely:

1) For the simplified tax system: granting the right to constituent entities of the Russian Federation to reduce the tax rate from 6% to 1% for taxpayers of the simplified tax system “income”.

2) For PSN: the list of permitted activities on PSN has been expanded.

3) For PSN: granting the right to constituent entities of the Russian Federation to reduce the maximum amount of potential annual income that an individual entrepreneur can receive in the course of its activities (from 1 million rubles to 500,000 rubles)

4) For UTII: granting the right to constituent entities of the Russian Federation to reduce the tax rate from 15% to 7.5%

5) Increasing by 2 times the maximum values ​​of revenue from the sale of goods and services for classifying business entities as small and medium-sized businesses:

For micro-enterprises – from 60 to 12 million rubles

For small enterprises - from 400 to 800 million rubles

For medium-sized enterprises – from 1 to 2 billion rubles.