home Real estate If the individual entrepreneur had no activity. Individual entrepreneur does not operate: what taxes to pay in different taxation systems. Simplified tax payment regime

If the individual entrepreneur had no activity. Individual entrepreneur does not operate: what taxes to pay in different taxation systems. Simplified tax payment regime

When starting to discuss individual entrepreneur taxes, it is worth immediately noting that an individual entrepreneur is not a legal entity, but an ordinary individual, but with the right to conduct business activities (individual entrepreneur). Due to this significant difference from LLCs, JSCs, etc., taxes paid by individual entrepreneurs can be much easier and simpler than those of legal entities.

We recommend paying taxes and conducting business transactions in non-cash form using a special one.

The tax burden of an individual entrepreneur consists not only of taxes themselves, but also. Unlike taxes paid, the amount of which can be regulated by choosing the right taxation system, insurance premiums are a fixed amount. Individual entrepreneurs do not have to pay taxes if they are not yet conducting business, but they must pay insurance premiums for themselves as long as the entrepreneur’s data is listed in the Unified State Register of Individual Entrepreneurs, i.e. immediately after registration.

Insurance premiums mean contributions to pension and health insurance, as well as to the Social Insurance Fund, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or whether business activity is carried out at all. Next, we tried to talk about taxes and contributions of individual entrepreneurs in an understandable language and as structured as possible.

Individual entrepreneur insurance premiums 2019

Individual entrepreneur contributions to compulsory pension insurance

Individual entrepreneurs' insurance premiums for compulsory insurance in 2019 are a fixed amount established by the Government of the Russian Federation - 29 354 ruble for the full year. This formula applies when calculating contributions, unless the individual entrepreneur’s income for 2019 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received above this limit.There is also an upper limit on the amount of insurance contributions to the Pension Fund - no more 234 832 ruble

Individual entrepreneurs' contributions to compulsory health insurance

Individual entrepreneurs' insurance premiums for compulsory medical insurance for 2019 are set at 6 884 ruble Please note that compulsory health insurance contributions do not increase with income growth and remain the same amount.

In total, individual entrepreneurs’ contributions in 2019 for themselves with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will be 36238 rubles

Individual entrepreneur contributions for their employees

If an entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, insurance premiums for employees consist of:

payments for compulsory pension insurance to the Pension Fund - 22%;
payments for compulsory social insurance in the Social Insurance Fund - 2.9%;
payments for compulsory health insurance in the Federal Compulsory Medical Insurance Fund - 5.1%.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). In Art. 58 of the law of July 24, 2009 No. 212-FZ Reduced rates of insurance premiums for employees are also indicated, which can be applied depending on the type of activity, categories of employees, the chosen taxation system and other conditions.

Benefits for paying insurance premiums

Since 2013, so-called grace periods for non-payment of insurance premiums have been in force, when the entrepreneur does not conduct business, because... is serving on conscription, is on leave to care for a child under one and a half years old, a disabled person, a person over 80 years old, or is the spouse of a contract soldier or diplomatic worker and does not have employment opportunities. To receive this benefit, you must contact your tax office with an application and documentary evidence that business activity is not carried out.

In all other cases - additional work for hire or a civil contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance contributions for himself. The tax inspectorate will stop accruing them only after the individual entrepreneur’s data is removed from the state register.

For entrepreneurs registered not from the beginning of the year, insurance premiums are not calculated in full, but taking into account the days that have passed from the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

Individual entrepreneur taxes

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax office does not allow reporting under special regimes for a number of activities. For those who need help choosing permitted codes, we can offer a free selection of OKVED codes.

To ensure that an individual entrepreneur’s taxes do not become the main item of his expenses, it is worth asking yourself a few questions.

1.Will the expected income be constant or will its size change?

There is a direct connection between the irregularity of income and the choice of tax system, and, based on this, it is worth calculating expected income at least a quarter in advance. In the simplified taxation system, unified agricultural taxation and operating system modes tax base, i.e. the amount on which taxes will be calculated arises only when the entrepreneur begins to receive real income. In the UTII and PSN regimes, the basis for such calculations are other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

If you don’t have regular income at the beginning of your business, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, after first calculating the amount of taxes under these regimes and making sure that in your case it will be more profitable.

2.Will hired labor be involved and how many workers will be needed?

The number of employees when choosing a taxation system can become a limiting factor, for example, for the PSN the number of employees should not exceed 15 people, and for the simplified tax system and UTII - 100 people. The cost of a patent will also depend on the number of employees, in those regions and for those types of activities that take this indicator into account.The presence of employees will also be important in cases where an individual entrepreneur has the opportunity to reduce the tax payable at the expense of paid insurance premiums (on all taxation systems, except patent).

3.What proportion of income will be expenses, and will you be able to document them?

When choosing between the options of the simplified tax system “Income 6%” or the simplified tax system “Income minus expenses 15%”, you need to imagine the size of the expected expenses. In cases where possible expenses will exceed 60% of income, you should choose “Income minus expenses,” but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 60% of income, then the “Income” option is more profitable.

4.What types of activities in your region are included in the lists of types for PSN and UTII?

Types of activities for UTII and PSN are determined annually by regional laws, and in your specific territory these lists can be either expanded (for PSN) or reduced (for UTII), compared to those specified in the Tax Code of the Russian Federation. You might be having a hard time right now compare all these criteria, but then we will look at each regime in more detail, which will clarify the issue of choosing a taxation system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime taking into account the specifics of your business and region.

Individual entrepreneur taxes on the simplified tax system

Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS) or, as it is usually called among people, “simplified”. Entrepreneurs working on a simplified basis are payers of a single tax, which replaces for them the payment of personal income tax on business activities and property tax used in business. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Not only receipts from the sale of goods and services are recognized as income, i.e. revenue, but also some others, called non-operating. Expenses include not those that the entrepreneur himself considers justified, but a closed list of them, given in Art. 346.16 Tax Code of the Russian Federation. It must be said that this list is quite extensive and for the most part recognizes the real expenses of individual entrepreneurs. In addition to the expenses themselves, the code also specifies the procedure for their recognition; in particular, expenses can only be taken into account after payment. You also need to take a responsible approach to documenting expenses, because... Violation of the requirements for supporting documents may lead to their non-recognition by the tax inspectorate.

The tax base for the “Income” option is the monetary value of income. For the “Income minus expenses” option, the tax base will be the monetary value of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is 6% for “Income” and 15% for “Revenue minus expenses.”

To develop certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory, in the regional law on the establishment of differentiated tax rates of the simplified tax system. This preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if your region has a reduced tax rate and you can confirm your expenses, then individual entrepreneur taxes when applying the simplified tax system “Income minus expenses” can be minimized.

But even taking into account the costs, it is important not to overdo it, because... here the individual entrepreneur has the obligation to pay the minimum tax. What does it mean? If you worked at a loss, i.e. expenses exceed the income received, you will have to pay a minimum tax of 1% of the income received.

The Income option may be a particularly attractive opportunity to reduce the flat tax on insurance premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with small incomes, a situation may arise that there will be no single tax payable at all. Individual entrepreneurs with employees can reduce the single tax due to the amounts of insurance premiums paid both for themselves and for their employees, but not more than 50%.

For “Income minus expenses” it is not allowed to reduce the single tax calculated for payment by the amount of insurance premiums, but insurance premiums that individual entrepreneurs pay for themselves and for their employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.

Let's finish our acquaintance with simplified restrictions that must be observed to work on this system. For individual entrepreneurs there are few of them - the number of employees should not exceed one hundred people; the simplified tax system is not allowed when extracting and selling minerals (except for common ones) and in the production of excisable goods. In addition, an individual entrepreneur may lose the right to simplification after his income for 2019 exceeds 150 million rubles.

If you find the simplified system beneficial and convenient for yourself, then You can prepare an application for transition to the simplified tax system 2019 absolutely free:

Individual entrepreneur taxes on PSN

The patent tax system or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any one specified in Art. 346.43 Tax Code of the Russian Federation. This list can be expanded by local authorities, and you need to find out what types of activities you can purchase a patent for in regional laws or at the territorial tax office.

The patent is valid only in the territory of the municipality where it was issued, so the individual entrepreneur must submit an application to the Federal Tax Service at the place where the patent is valid. For cargo transportation, it is allowed to use one patent when providing services in different regions of the Russian Federation, but only if transportation contracts are concluded at the place of registration of the individual entrepreneur. Restrictions for this regime apply only to the number of hired workers - no more than 15, and the loss of the right to use PSN will occur if the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is quite simple. To do this, you need to know the “potentially possible annual income” for the chosen type of activity and multiply it by 6%. You can also find out the amount of potential income from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its value for each of them.

Payment for a patent occurs as follows:

A patent issued for a period of up to six months must be paid in full no later than its expiration date;
If the validity period of the patent is from six months to a year, then one third of its full cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the cost of a patent by paid insurance premiums, but a reduced rate of insurance premiums is provided for individual entrepreneurs working under this regime.

Individual entrepreneur taxes on UTII

An imputed tax or imputation, just like a patent, is valid only in relation to certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but also not allow the use of this regime on their territory (for example, in Moscow). The single tax for the month is calculated using a rather complex formula - DB * FP * K1 * K2 * 15%.

Let's figure out what this set of letters and numbers means:

DB is per month in rubles (we find it in the table given in Article 346.29 of the Tax Code)
FP - physical indicator (indicated there)
K1 is a deflator coefficient, approved annually by the Government of the Russian Federation. In 2019, K1 is equal to 1.915
K2 - correction factor, set by regional laws in the range from 0.005 to 1.

Since the tax period for UTII is equal to a quarter, the tax amount is usually calculated for three months. Individual entrepreneurs must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on the simplified tax system, it is possible to reduce the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then you can deduct the entire amount of contributions paid for yourself, and when an entrepreneur has employees, then you can take into account contributions for yourself and for them, and the tax can be reduced by no more than 50%.In addition to the limitation on the number of employees (no more than one hundred), this mode also has specific physical restrictions, for example, the area of the sales floor should not exceed 150 square meters. m.

Individual entrepreneur taxes on Unified Agricultural Tax

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for Unified agricultural tax - the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services.

Agricultural tax is calculated according to the same principles as the simplified tax system “Income minus expenses”, but the tax rate is unchanged and amounts to 6% of income reduced by the amount of expenses. Unified agricultural tax is not permitted for taxpayers producing excisable goods.

Individual entrepreneur taxes on OSNO

And finally, if the individual entrepreneur has not chosen any of the special modes, then he will work on the main tax system. In addition to the rate of 20%, 10% or 0%, you will have to pay personal income tax (NDFL). The tax base for individual entrepreneurs under this regime will be income from business activities, to which it is allowed to apply so-called professional deductions - documented and economically justified expenses. If expenses cannot be confirmed, then income received can only be reduced by 20%.

The tax rate here will generally be equal to 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days over a consecutive 12 calendar month.

But if an individual entrepreneur on the general system decided to conduct business from abroad, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income he receives is taxed at a rate of 30%, with professional deductions cannot be used.

Insurance premiums for OSN can be taken into account in full as expenses, both for yourself and for employees. It’s worth choosing OSN if the majority of your customers will be VAT payers, who will benefit from working with you, because they will have the opportunity to take into account input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.

Combining tax regimes to reduce individual entrepreneur taxes

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the expected tax burden and work on one type of activity in one mode, and choose a more profitable option for another type. Combining modes is also possible for one activity if you conduct business at different facilities.There are possible options for combining UTII and simplified taxation system, PSN and simplified tax system, UTII and PSN, Unified Agricultural Tax and UTII. You cannot combine the simplified tax system with the unified agricultural tax and the simplified tax system with the operating tax.

It is difficult to talk about the benefits of combining modes without giving examples, because To do this, you need to calculate the amount of taxes for the imputed regime and patent in a specific region and by type of activity, but you just need to know that such options have the right to exist. This concludes our consideration of the general principles for choosing a tax system, taking into account which individual entrepreneurs’ taxes can be legally reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.

Regardless of the fact of carrying out business activities and receiving income, there are separate contributions that are mandatory for individual entrepreneurs. Let's talk about this.

Pension contributions

First of all, we are talking about the obligation to pay pension contributions calculated taking into account the cost of the insurance year. The occurrence of such an obligation occurs at the time of registration of a person as an individual entrepreneur without forming a legal entity, completion - at the time of termination, i.e. exclusion from the Unified Register.

Contributions for the insurance year must be paid by absolutely all entrepreneurs, without taking into account the taxation regime, business activities and the availability of income.

You can read more about the amount and procedure for paying a fixed payment to the Pension Fund for individual entrepreneurs (in 2017-2018).

Since the current legislation does not provide for the exemption of any categories of insurance premium payers from making mandatory payments, the obligation to pay them remains even if the individual entrepreneur receives a retirement pension.

Payment of insurance premiums is made until December 31. Failure to pay or late payments will result in penalties for insurance premiums. The size of the latter today is 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Accrued insurance premiums not paid on time will be recognized as arrears. This means that the debt will be collected from the entrepreneur forcibly, including through deduction from the pension benefit.

Contributions to the Compulsory Medical Insurance Fund

A similar rule applies to transfers to the Compulsory Medical Insurance Fund. The contributions in question are subject to indexation annually; their amount depends on the minimum wage established at the beginning of the year.

Today, the annual amount of mandatory contributions to the Compulsory Medical Insurance Fund is equal to 5.1% of the minimum wage (4,590 rubles). They must be paid no later than December 31; payments can be made monthly or repaid at once in one amount.

In addition, despite the absence of the need to pay taxes, individual entrepreneurs must regularly report, submitting reports to the tax office (in our case, zero).

Based on the above, if you actually do not carry out business activities after registering an individual entrepreneur, we strongly recommend that you contact the tax authority, where you can submit an application for termination of activities.

The hundreds of thousands of people who annually become individual entrepreneurs need to know what kind of reporting an individual entrepreneur submits. In Russia there are about 470-570 thousand such people every year.

According to Russian legislation, an individual entrepreneur is an individual who has been registered as an individual entrepreneur and conducts business without forming a legal entity. This legal form does not imply the presence of a minimum authorized capital; the founder can be one person - the entrepreneur himself. The purpose of an individual entrepreneur’s activity is to generate profit, which the entrepreneur disposes of at his own discretion. Public reporting of individual entrepreneurs is not required, but you must remember that a businessman is fully responsible for his obligations with his property. It is the latter circumstance that often leads to the choice of other forms of doing business (LLC, CJSC, etc.)

It all depends on the tax system

Individual entrepreneur reporting depends on which taxation system is chosen by the entrepreneur. Let us immediately note that upon registration, an individual entrepreneur automatically receives a general taxation regime, which he can change to special regimes either simultaneously with registration, or within thirty days from the date of registration. If a change in the tax regime was not initiated on time, by submitting an application to the tax authority, then transferring the individual entrepreneur to the simplified tax system, the reporting for which has a smaller volume, is possible only from the next year (assuming a calendar year). A new businessman needs to take this into account.

Reports for individual entrepreneurs with general taxation

In total, there are currently four tax regimes in Russian tax practice for individual entrepreneurs and other legal forms of activity. General taxation assumes that a businessman will pay all taxes provided for his type of business (if there is no tax exemption by law), and keep full accounting records. This mode is chosen by persons interested in VAT schemes. Tax reporting of individual entrepreneurs under this regime can be twofold, depending on the presence/absence of the business organizer of employees. If there are no employees, then the following must be sent to the tax authorities:

VAT return (quarterly, before the twentieth day of the month following the reporting period).
Declaration (according to Form 4-NDFL) within thirty days from the date of commencement of business and if profit grows by more than five percent (information about estimated income).
Personal income tax returns. persons (form 3-NDFL) - until April thirtieth of the year following the reporting year.

If there is hired labor or payments in favor of other individuals who were not employees, the individual entrepreneur must also submit declarations in Form No. 2-NDFL on the income of each employee. A report on the number of employees on the lists for the previous year is sent before the twentieth of January of the year following the reporting year. You should also remember to submit the book on recording the income and expenses of the entrepreneur to the tax office for certification even before you start filling it out with information about the operations.

Reporting to the State Statistics Service

The reporting of individual entrepreneurs without employees, or with them, is submitted to the statistical authorities in the form “1-entrepreneur” before the first of April of the year following the reporting year. You may need to submit information about the activities of an individual entrepreneur (1-IP form, submission deadline is March 2 of the year following the reporting year) and some industry forms. Therefore, experts recommend seeking advice from the territorial body of Rosstat to find out what kind of reporting may be required from an entrepreneur, including during random and complete inspections.

Declaration for those using “simplified language”

Smaller reports are submitted, even if a simplified taxation system is chosen, where the businessman independently determines the object of taxation. In this case, the entrepreneur remains responsible for performing the functions of a tax agent, the accounting records of the individual entrepreneur include conducting cash transactions, the businessman must provide statistical reporting, pay contributions (to the pension fund and social insurance against occupational diseases).

An entrepreneur under the simplified system pays a single tax depending on what will be taxed (six percent on income or fifteen percent on income reduced by the amount of expenses). In this regime, VAT and personal income tax are not paid; in addition, there is no need to pay property tax that the businessman uses in his activities, or the unified social tax on income received from business operations and on payments to individuals. The single tax declaration under the simplified tax system is submitted before April thirtieth of the year following the reporting year.

When using the EBDN regime, reporting is required to be submitted every quarter

Individual entrepreneurs using the simplified tax system, whose reports are submitted quarterly, are used in another tax system - the unified tax on imputed income. It can be used by businessmen engaged in a strictly defined type of activity, including: retail trade in halls up to 150 sq. m. meters, placing advertising on external structures, organizing catering, providing household services, etc.

The decision on the possibility of applying the EVDN is determined in municipalities (by representative bodies). The object of taxation is imputed income, which is taxed. Other taxes (on property, unified social, on value added, on personal income) are not paid. This form of taxation requires the submission of a quarterly declaration no later than the twentieth day of the month following the reporting period.

Entrepreneurs in rural areas can submit minimum reports

The tax reporting of an individual entrepreneur engaged in the production of agricultural products or their subsequent or primary processing may be based on the payment of a single agricultural tax (established on a voluntary basis). If a village worker does not have hired workers, then he submits a declaration before the thirty-first March of the year following the reporting year, and also submits a ledger of expenses and income to the tax authorities. An individual entrepreneur with this form of taxation is exempt from the same taxes as an entrepreneur with UTII.

An individual entrepreneur without hired employees pays to the Pension Fund, but does not report

Individual entrepreneurs do not provide reporting to the Pension Fund as such on contributions for themselves (there are no employees). Businessmen must simply pay a fixed contribution by the end of the current year in the following amounts: if the amount of income (not profit!) of an entrepreneur (individual) does not exceed three hundred thousand rubles, then according to current legislation he must take the minimum wage in force at the beginning of the year and multiply by the contribution rate established by the Pension Fund, increased twelve times.

If the amount exceeds 300 thousand rubles per year, then you need to pay an additional one percent of the amount exceeding the above figure by April 1 of the next year. As of the beginning of 2015, pension insurance for individual entrepreneurs with an income of less than 300 thousand rubles per year will cost at least 18.6 thousand rubles. It must be remembered that the entrepreneur’s losses are not taken into account, that is, he must make transfers to the Pension Fund in any case.

Individual entrepreneur reporting to the Pension Fund

When concluding the first employment contract or other civil law contracts (for example, a contract), the individual entrepreneur must register with the Pension Fund for the second time (the first time he is taken into account there automatically during registration as an individual entrepreneur) and provide reports for 3 months, six months, 9 months, year, according to f. No. RSV-1 Pension Fund no later than the 15th day of the second month following the reporting period. The deadline for electronic reporting is the 20th day of the second month following the reporting period. Contributions to the Compulsory Health Insurance Fund (Federal) are also currently paid to the Pension Fund account, reporting on which is included in form No. RSV-1.

Employers also report to the Social Insurance Fund

Submission of individual entrepreneurs' reports to the Social Insurance Fund (SIF) will again be carried out only for businessmen with hired employees. Contributions here are paid for insurance against occupational diseases and accidents in accordance with established tariffs. Reports on f. No. 4-FSS are provided to the fund at the place of registration of the entrepreneur by the 20th (25th) day of the second month following the reporting period, for submission of reports in paper (electronic) form, respectively.

The same form No. 4-FSS will contain data on contributions in connection with the temporary disability of employees and regarding the maternity of female employees, which are paid monthly, no later than the 15th day of the month following the expired one.

Hurry up to submit your latest land tax return!

It should be noted that in 2015, from January 1, the reporting of individual entrepreneurs (land tax declaration) using a land plot for their activities was canceled. It is assumed that the businessman will pay the tax according to the requirements of the tax notice before the first of October. But for 2015, tax returns will still need to be submitted by February 1, 2016.

If there is no activity

The concept of “zero reporting (individual or other legal form)” is not defined in the legislation of the Russian Federation, but this term means that the enterprise submits within the established time frame all documents with zeros entered in the forms with the required documents attached. This practice exists both in the tax inspectorate and in extra-budgetary funds. At the same time, zero indicators (together with a confirmation letter about the absence of payments to individuals) are submitted to the Social Insurance Fund and the Pension Fund only when the businessman has employees.

Zero reporting by an individual entrepreneur, for example, in the complete absence of activities subject to EVDN, has significant features. Since zero reporting under such a taxation system is virtually impossible (the tax is pre-established by law and must be paid regardless of the amount of income and activity in general), an entrepreneur can simply exclude two months when there was no activity in order to reduce the amount of tax. If the period is more than two months, then the businessman will have to switch to the ONS.

There are certain criteria for filing returns with zeros for general tax purposes, including:

The individual entrepreneur has just been registered and has recently opened an account with a credit institution;

The individual entrepreneur has no movement in his bank account, he did not issue checks, invoices, did not sign work acceptance certificates, etc.

Here are the main points that an individual entrepreneur needs to know about reporting.

Hello Julia. You must pay. The Pension Fund has a fixed payment, which in 2016 is 19,356 rubles. 48 k. The fixed payment to the Federal Compulsory Medical Insurance Fund is 3,796 rubles in 2016. 85 k.

Now you can go directly to the instructions on how to correctly report to the tax authorities:
1.
Reporting documents for an individual entrepreneur, if he chooses a simplified taxation system, must be submitted once a year based on the results of the previous year. In such a report, he must indicate information about the number of average employees. Even if an entrepreneur does not have employees under his command, he still needs to submit this report. He just has to put the number zero in a special column. The latest deadline for submitting such a document is the twentieth of January. The report is submitted via the Internet, by mail, or he can submit it personally to the tax office.
2.
In order to submit another type of document, called a tax return, the deadline is set longer. It is handed over starting from the first working day after the New Year and ends until the thirtieth of April. If the thirtieth of April falls on a day off, then the deadline for submitting the tax return is postponed to the last working day of May. Just like a report, a tax return can be submitted via the Internet, by mail, or in person to the tax office.
3.
The fact that an individual entrepreneur must certify to the tax inspectorate the book in which he keeps records of income and expenses also raises many different disputes. Therefore, there are different opinions on this matter. In some cases it is necessary, but after the tax payment period ends, the book does not need to be certified; you can provide a printed version for verification. If such a book is kept in paper form, it must be certified by the tax office before the first entry is made there (it is better to do this at the beginning of the year). When individual entrepreneurs plan to certify the printed version of the electronic version, this must be done when they file a tax return. This printout must be brought into compliance with certain conditions: it must be sewn specially with three threads, and paper must be glued to the ends of the threads indicating the number of sheets, signature and date.
4.
It is mandatory for an individual entrepreneur to notify the tax inspectorate when he opens and closes his bank accounts. He must submit this notification within seven working days after the relevant transactions have been carried out at the bank. The notification form can be directly downloaded from the Internet or taken from the tax office. The completed form is submitted either via the Internet or sent by mail. This notification must be accompanied by a certificate confirming the closure or opening of a bank account.

I opened an individual entrepreneur, but didn’t work, do I have to pay taxes? It all depends on what taxation system the entrepreneur used before the circumstances arose. In the general mode and the “simplified” mode, you can avoid settlements with the budget on income received, but not in the case of UTII and patents. You will have to pay your own insurance premiums to the Pension Fund until the individual entrepreneur is removed from the register. The article provides options for resolving the situation.

How to legally suspend the activities of an individual entrepreneur

In business practice, there are circumstances when a citizen who conducts business activities without forming a legal entity no longer needs to engage in business, for example, during his vacation.

A businessman first of all has a desire to officially suspend his activities by writing an application to the tax authority. He hopes that if the individual entrepreneur does not operate, then there will be no obligations for payments to the budget and the Pension Fund.

If the enterprise did not operate, tax legislation allows individual entrepreneurs not to pay taxes when using tax regimes where the amount of tax depends on the amount of income. Insurance premiums that an individual pays for himself are required to be paid while registration is valid. We will talk about this in more detail in the following chapters.

An acceptable solution can be found in two directions:

Choose OSNO or simplified tax system as a tax regime, if possible in the near future. The object of taxation (income or income minus expenses) does not matter here: the enterprise did not operate, there was no revenue, and there is nothing to charge taxes for the reporting period - they do not have to be paid. In this case, the entrepreneur remains obligated to submit zero declarations and pay insurance premiums “for himself.” How to do it? Unfortunately, switching to “simplified” from another system is possible only after the end of the calendar year, so you must either wait until January 1, or use the path described in the next paragraph.
Close IP. The most convenient option. You will have to submit reports, pay taxes and insurance premiums in the amount corresponding to the period for which the individual entrepreneur did not work. The law does not prohibit closing and re-registering a business as often as desired. The main thing is to pay accrued taxes and fees on time and correctly.

To close, you must submit an application to the Federal Tax Service, where the individual entrepreneur was registered, and attach to it a receipt for payment of the state duty.

Social contributions

Regardless of whether the individual entrepreneur works in the chosen profile and what taxation system he prefers, he must pay contributions to the Pension Fund and the Social Insurance Fund. These fees are paid only for oneself if the entrepreneur did not have any employees during the reporting period. This is a significant difference from an organization that is not obliged to pay them if it does not operate and does not employ staff.

BASIC. When using the general regime, two types of taxes are calculated - VAT and personal income tax. The first should be charged if there is a sale. If there is no added value, this budget payment is no longer necessary. Income tax here is calculated on the difference between income and expenses. When an individual entrepreneur does not conduct business, he receives no income and has no expenses. That is, there is no object of taxation here either. As a result, there are no obligations to transfer mandatory payments to the budget. However, after the end of the year, the businessman must submit a declaration with zero indicators.
USN. Here the situation is identical and the tax is calculated depending on income or the difference between revenue and expenses. In both cases, due to the lack of activity, there is no object of taxation, that is, there is nothing to replenish the budget from. But you have to report once a year, submitting a zero declaration according to the simplified tax system.
UTII. The essence of this regime is that reporting and payment of taxes do not depend on revenue. Budget payments are calculated on the basis of estimated income, which is established by regulations at the federal and regional levels. It is possible to avoid paying it if you write an application for deregistration as a “imputed” payer. If you do not choose another system instead, the taxpayer automatically switches to OSNO and, without working, will only pay “his” insurance premiums (see point 1 of the list).
PSN. This tax regime allows you to obtain the right to work in a certain field for a short period - from a month to a year. However, the expiration of a patent does not automatically mean that taxes do not have to be paid.

If the PSN is not renewed, the entrepreneur will be required to report according to the general system. The first point of this list describes how the situation will develop in these circumstances.

Other taxes

In addition to budget payments directly related to commercial activities, there are a number of taxes that are indirectly related to business, but impose obligations on the businessman.

Let's consider what individual entrepreneurs should do if they do not conduct business, but the object of taxation is present.

A citizen who owns real estate on the territory of the Russian Federation is obliged to pay the appropriate tax. The inspectorate takes information about the number of properties owned from the cadastral chamber database, calculates the budget payment and sends a notification to the address of the place of residence. The message indicates the amounts to be paid and the deadlines for transferring money.

However, this procedure is provided only for those citizens who do not have a personal account on the Federal Tax Service website. If such a service is activated, notices are published electronically and are not sent to your home address.

But for an individual who has the status of an individual entrepreneur, some special features are provided. A citizen’s property can be used in business. And then no property tax is taken from him. To achieve preference, persons engaged in commercial activities must notify tax authorities of this fact, attaching documentary evidence.

In other words, if the activity is not carried out openly, or there is an intention to suspend it for a while, you must be prepared for the fact that property taxes will begin to be levied on the real estate. That is, the opposite situation will arise when the official stop of commercial work entails an increase in the tax burden.

Pensioners do not pay real estate tax, but this only applies to housing, outbuildings and garages. This benefit does not apply to business entities.

Vehicles owned by an individual are subject to appropriate tax. The tax authorities calculate the budget payment themselves, then send a notice to the home address with the amount to be paid and the deadline for payment. If a citizen has a personal account on the Tax Service website, he receives a notification in electronic form, and not by mail, as before.

If citizens are not individual entrepreneurs, this does not cancel the citizen’s obligation to pay transport tax on time and in full. On the contrary, entrepreneurs who use cars in business also have some resources to reduce the amount of payment. They can attribute all maintenance and repair costs to expenses and thus reduce the tax base, even fees according to Plato.

If the vehicle was purchased for commercial purposes, if business is suspended, the best option would be to sell it.

Land tax

Individuals who own land plots are required to pay the appropriate tax. The size of this budget payment strongly depends not on the purposes for which it is used, but on the category in which the object is placed by regional legislators. The value of the tax rate depends on this - the minimum for personal plots, agricultural land and the maximum for industrial or commercial areas.

In this area, a situation is created in which the amount of the final tax does not depend. If you want to suspend the activities of an individual entrepreneur and avoid the tax burden, the best solution seems to be the sale of commercial land or leasing it. However, in this case, the individual will have to submit an annual 3-NDFL declaration, where he will reflect the income received and still pay income tax.

As a result, it is impossible to suspend the status of an individual entrepreneur. You can only use tax regimes in which the lack of activity allows you to make payments to the budget only for taxes such as property, transport and land. But the obligation to pay contributions is not released. But the best solution would be to write an application to the Federal Tax Service with a request to remove it from the register. You can register again in the future. The law does not limit the number of attempts.