What type of taxes should an entrepreneur use to pay less to the budget? How to calculate tax, who can apply it, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, simplified tax system, PSN and unified agricultural tax. Let's take a closer look what taxes does an individual entrepreneur pay?.

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered as the last option as it carries the maximum tax burden. The regime involves the calculation and payment of two mandatory taxes: VAT (10% or 18%) and personal income tax (13%) on business income. As well as a trade tax (if established by local legislation) and property tax on your own real estate used in business (2% of the cadastral value of the property). If the cadastral assessment of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself; in 2018 this amount is 32,385 rubles. The money should reach the budget by the end of the year. You can pay in installments or in one lump sum. If the income of an individual entrepreneur for the year exceeds 300,000 rubles, then you must also pay an additional contribution - 1% of the excess amount. The due date for payment of this contribution is no later than July 1 for the previous year. Fixed charge reports are not required. There are also additional payments that are paid if there is a tax base: water tax, transport (using your own transport for commercial purposes), excise taxes, customs duties (for imports) and environmental fees.

In addition, the entrepreneur must pay insurance premiums for his employees in Pension Fund(22%), Compulsory Medical Insurance (5.1%) and Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, the individual entrepreneur transfers to the budget 13% of wages their employees.

When paying in cash, the individual entrepreneur is required to install cash register equipment, and for non-cash payments - .

To reflect all the activities of a businessman, it is necessary to maintain. Based on its data, a final declaration is drawn up. For individual entrepreneurs, OSNO provides for the payment of advance personal income tax payments quarterly throughout the year. To do this, you need to submit to the tax authority Form 4-NDFL with a preliminary calculation of income. In 2018, 3-NDFL declarations for property and transport taxes are submitted once a year. Quarterly - VAT, payments to the Pension Fund and Social Insurance Fund, 6-NDFL. And monthly - SZV-M to the Pension Fund.

Simplified system (STS)

Taxation of individual entrepreneurs in 2018 can be significantly reduced for first-time registered entrepreneurs who have chosen the simplified tax system in social sphere, areas of production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the constituent entities of the Russian Federation with their laws.

The simplified tax system can only be used by entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the limit on the number of employees (up to 100 people), who are not manufacturers of excisable goods, etc. You can switch to the simplified tax system only from the beginning calendar year or within a month from the date of registration of the individual entrepreneur, by submitting a notification to the Federal Tax Service.

If customers pay in cash, then the use of cash register is mandatory. For non-cash payments it is required.

The simplified system provides for the payment of one tax, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose the object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and prescribed in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of an entrepreneur are reflected there.

Additionally, a trade tax may be charged (if provided for by local legislation), property tax for individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use natural resources, excise taxes, duties).

It is provided, as with OSNO, for the maintenance and payment of fixed payments to individual entrepreneurs “for themselves,” personal income tax and insurance premiums for employees. Annual reporting - declaration according to the simplified tax system, 2-personal income tax, property taxes (if necessary), submitted once a quarter, calculations to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the Pension Fund of Russia.

Unified tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the actual income received. The object of taxation is a certain imputed income established by local authorities. This takes into account the types of activities and geographical position place of business (proximity to the center). Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

For each type of activity there is a specific physical indicator(number of employees, sales area, number of cars, seats, etc.). Two deflator coefficients K1 and K2 are involved in tax calculation. The first of them is established once a year by federal law (in 2017 K1 = 1.868), the second by local legislation (different for different types of occupations). Tax rate 15%. Payment calculation algorithm: basic yield*physical indicator*3 months*K1*K2*15%

You need to pay tax and submit a return once a quarter. The limitation on the use of the system is the excess number of employees (100 people). There is no need to keep special records, just records of physical indicators.

What else you need to know about UTII:

1. Very easy to use for accounting and reporting.
2. Financially beneficial.
3. You can start using it at any time of the year by submitting an application to the Federal Tax Service within the first 5 days of starting your activity. To terminate the application, an application is also submitted.
4. Payment of UTII does not exempt individual entrepreneurs from paying other taxes (if there is a tax base), fixed contributions “for themselves” and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent system (PSN)

A patent is a document granting the right to engage in a certain type of activity in the territory of the municipality that issued it. The patent system can only be used by individual entrepreneurs. A patent is issued on the basis of an application to the tax authority at the place of activity 10 days before its start.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles* K-deflator (in 2018 - 1.481). These are mainly household services, small retail trade and catering.

The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:

• up to six months - one amount until the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost until the expiration of the patent).

As for the simplified system, entrepreneurs on the PSN may be provided with tax holidays under the same conditions (see above). Like UTII, it is not necessary to use cash registers when making cash payments for a patent. But it is necessary to keep a book of income and expenses. Reporting for PSN is not provided. It is also necessary to pay fixed contributions for individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (UST)

The Unified Agricultural Tax (Unified Agricultural Tax) has been developed especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products. It is similar to the simplified tax system. Calculation procedure: income minus expenses * 6%. The declaration is submitted at the end of the year, and the Unified Agricultural Tax is paid twice (for each half-year).

The tax regime is used by a narrow number of payers and is not discussed in detail.

How to choose a tax regime for individual entrepreneurs?

Priorities for each tax regime:

Clearly and to the point about all taxation regimes for individual entrepreneurs in this video:

So, taxation of individual entrepreneurs in 2018 very diverse. To choose the most suitable one, you need to calculate possible options for all systems, take into account all restrictions and tax reduction opportunities. Thank you for your attention! Ask your questions in the comments.

Taxation of individual entrepreneurs or what taxes an entrepreneur pays in 2018 updated: June 27, 2018 by: Everything for individual entrepreneurs

Any aspiring entrepreneur wonders how to pay taxes as an individual entrepreneur? Indeed, the answer to this question must be known before starting business, since the amount of taxes and the timing of their payment have a significant impact on the entire financial activity of the business.

When and how much to pay

First of all, it is necessary to remember that for failure to comply with which he can be held accountable. Let us note that the amounts of penalties today are quite large, and sometimes they significantly exceed the amount of non-payment.

In addition, even if the tax is calculated incorrectly by the entrepreneur, the application of penalties does not relieve the entrepreneur from the obligation to pay taxes. Therefore, individual entrepreneurs must strictly observe the deadlines for paying taxes, trying to make all necessary payments on time.

Moreover, it is worth considering that the tax office considers the obligation fulfilled only in case of full payment of the calculated amount of taxes, and payment of only a part is rarely recognized as a mitigating circumstance that may affect the application of penalties.

The amount and deadline for paying taxes depends on the type of taxation used by the individual entrepreneur.

For example, if a simplified taxation system is used, quarterly advance payments to individual entrepreneurs are provided. In other taxation options, to calculate the amount of payments, you need to focus on tax rates for individual entrepreneurs.

These rates rarely differ from the rates for legal entities, with the exception of cases of the patent system, which is used only by individual entrepreneurs. You can find out tax rates either on the Internet or by contacting the tax office at the place of registration.

Who calculates the tax

As noted above, it is important not only to pay the tax, but also to pay it in full. And there is one nuance here: the calculation of taxes for individual entrepreneurs is carried out by the entrepreneur independently.

This is what causes certain difficulties, since not all business owners have sufficient knowledge to perform such calculations. As a result, such independent calculations in practice often lead to the fact that the wrong amount is transferred to the budget.

In case of overpayment, nothing bad will happen: the overpaid amount can be returned to the taxpayer or used to offset taxes for future periods. But if the amount is incomplete, the entrepreneur will be held accountable. It does not matter that he did not intend to underpay the tax.

As a rule, facts of incorrect calculation of tax payments are revealed during desk audits, which are carried out by the tax inspectorate in relation to the reports submitted by the entrepreneur. By the way, timely submission of reports allows you to promptly identify an error in calculations and minimize its consequences. How to avoid trouble with the tax authorities

In order to avoid such troubles, you should study all the information on making calculations in advance; If necessary, you can contact specialized accounting companies, whose specialists will always tell you how to calculate taxes for individual entrepreneurs in a given case.

Such companies can also help with the preparation and submission of all tax reporting.

In addition, most modern automation software products accounting include modules for calculating tax payments.

The main requirement is that during the reporting period all information necessary for preparing reports and calculating taxes is entered into the program. Such programs allow, and if the data entered is accurate, then errors in documents and calculations are completely eliminated.

But the most reliable option, which will protect you as much as possible from troubles caused by errors in calculations, is to contact an experienced accountant. Note that for some specific sectors of the economy, an accountant must have relevant work experience that allows him to take into account all possible nuances.

How to pay tax

The question of how to pay taxes for an individual entrepreneur arises because, according to the law, it is not mandatory for an individual entrepreneur to have a current account. By the way, sometimes it happens that an entrepreneur opens a current account only because he is sure that it is impossible to pay taxes any other way.

However, this is a big misconception. Having a current account, of course, greatly simplifies settlements with organizations that accept only non-cash payments, including tax authorities and extra-budgetary funds. In such a situation, it is enough to send a payment order for an individual entrepreneur to the credit institution where the account is opened, and the bank will execute it.

How to pay tax without a current account

If you don’t have a current account, you can also pay taxes without any hassle. To do this, it is enough with the details tax office Go to any bank branch and transfer funds.

When making such a payment, you must indicate the desired purpose, for example, transport tax, and the payer’s name must match the details of the individual entrepreneur. By the way, last nuance makes it impossible for another person to pay taxes for an individual entrepreneur.

Today, most payment terminals also support the function of accepting tax payments. The main requirement when paying through them is to verify all the details that the device offers. Therefore, before making a payment, it is worth taking the latest details at the place of registration. However, this need exists for payments through a current account.

In addition, when making a payment through a bank branch or payment terminal, do not forget about the commission. And if bank employees always warn you and name the amount of the commission in excess of the amount required for payment, then payment terminals sometimes do not provide reliable information about the commission and deduct it from the payment amount.

Thus, neither an entrepreneur who has a current account nor an individual entrepreneur who makes all payments in cash has any difficulties in making payments to the tax office.

The main thing is not to forget to pay all mandatory payments on time. And to do this, you should always know which taxation system is used, what and when taxes need to be paid, and how to calculate them correctly.

If an entrepreneur constantly remembers the need to pay taxes and fulfills his obligations to transfer them in full, then there will be no problems with government agencies he will not, which means that the business will continue to develop successfully, bringing income to its owner, as well as benefit to society in the form of tax deductions.

Where to pay taxes as an individual entrepreneur: Video

At first glance, taxes are an unpleasant word, especially for a beginning individual entrepreneur. To deal with this is not really terrible phenomenon, we offer you an article in which we will pay attention to the topic “what taxes and contributions does an individual entrepreneur pay?”

What types of taxes must be paid for individual entrepreneurs?

Let’s assume that Sidorov opened his own individual entrepreneur repairing cars and selling auto parts. How much money should he give to the state? The answer to this question directly depends on the taxation system that Sidorov is currently using.

In general, by type, all taxes on individual entrepreneurs are divided in this way (let's look at examples):

• Petrov uses a car for business, which he uses to deliver orders around the city. Also in his possession there is land plot: there he built his small shop. In this case, our individual entrepreneur pays land and transport taxes, in addition to the basic ones.

• Ivanov decided in advance on the taxation scheme and gives part of the income to the state for the improvement of his country.

• Mironov, who opened a clothing store, in addition to the above taxes, is also required to pay a certain amount for insurance premiums.

It is now possible to monitor your taxes online: the moedelo.org service provides a wide range of opportunities for each individual entrepreneur and helps to understand all tax returns and other papers.

What tax should an individual entrepreneur pay according to the taxation system?

Now let's turn to the classification of the main types of taxes based on the taxation system: different businesses must pay quite different amounts from each other. Let's see this with examples.

Individual entrepreneur based on the general taxation regime

Semenchenko opened her own business providing hair care services: haircuts, styling, hairstyles. She decided not to use the special tax regime and remain on OSNO. In this case, she will have to pay the following taxes to the state treasury:

• on income individuals(let’s assume that she earns 13,000 per month, then we will need to give her 13% of the amount - 1,690 rubles);

• for added value (another 18% of the money earned with your own hands).

In addition, Semenchenko goes to holiday celebrations and does hair on the spot. Our businesswoman also pays transport tax for using the car. If she needed any additional property or land, then she would also give the corresponding percentage for them. Now we know what taxes an individual entrepreneur is subject to in this BUT system.

IP on a simplified system

Which individual entrepreneur can switch to a simplified taxation system? Let us turn to the case of businessman Ivashchenko, who opened his own small doll shop. He was able to choose the simplified tax system. How?

He has no employees, and therefore the first and important condition– working group of up to 100 people – complied with. By the way, not only individual entrepreneurs, but also legal entities can use a simplified version, but this is more suitable for small companies.

Over the past 9 months, Ivashchenko’s income from the doll store amounted to 450 thousand - which means that the entrepreneur did not exceed the threshold of 112.5 million rubles.

The remaining conditions apply to larger companies with several dozen employees; in our case, it is enough to mention the first two - they are the most important.

Ivashchenko switched to the simplified tax system. What percentage of taxes should this individual entrepreneur pay? Let's turn to the calculations.

From the total amount of income (450,000 divided by 9 months, we get 50,000 per month), the businessman pays 6%, that is, in our case, 3,000 rubles.

Let's assume that Ivashchenko spent 20,000 out of 50,000 to purchase the material. Another percentage - 15, the entrepreneur must pay from the difference between income and expenses. In our case, from the remaining 30,000 - 4,500.

Ivashchenko, unlike Semenchenko, pays much less thanks to the simplified tax system. In addition, he will not separately set aside personal income tax and VAT from his income. Unfortunately, the simplification does not exempt you from other taxes.

UTII for an individual entrepreneur

It is believed that this type of taxation is completely voluntary (if your activity is listed in a special list). And if previously businessmen engaged only in certain types of activities could transfer to it, now almost any entrepreneur can do this - the list has expanded. Let's look at examples of who can switch to UTII.

• Nadezhda opened her own private atelier and sews clothes for her clients. Its activities correspond to one of those indicated in the register - household services.

• Nikolai graduated from medical school and decided that he really wanted to help animals. That's why he opened his own business. This item applies to veterinary services.

• Albina rented several garages and converted them into a car wash. Such activities relate to the provision of services related to the maintenance of motor vehicles.

• Anna opened a courier business: she entered into contracts with large companies in the city and now delivers their documentation. This type of work is classified as delivery work.

In addition, there are a huge number of examples. We have listed the main ones, which allow us to draw a conclusion about which entrepreneurs can count on UTII.

The imputation calculation system is quite complex. But we will try to simplify it to an understandable algorithm. How much taxes does the individual entrepreneur pay in this case? Let's find out.

You are a stationery seller. You, like any businessman on UTII, need to pay 15% of the imputed income. Let's start the calculations.

• Imputed income is not ordinary income from the sale of pens and rulers. You need to calculate it using the formula, but for now we will collect the variables.

• You work alone and this month you expect your income to be 30,000 rubles.

• Now we calculate the amount of income for the quarter (this is 3 months): it turns out 90,000 rubles.

• Now let's take the coefficients established by law. The first is 1,798 - it changes every year. Now we will take the second one approximately; it cannot be static - this is an error in the calculation. We'll take 0.4.

• We multiply 90,000 rubles, 1.798 and 0.4. We receive an imputed income of 64,728 rubles.

• The simplest step left is to calculate 15% of this amount. Accordingly, you recognized the UTII.

Taxes on salaries and basic contributions of individual entrepreneurs

We have looked at what taxes an individual entrepreneur must pay per year, now let’s turn our attention to contributions. Several points are important here.

Chernova registered herself as an individual entrepreneur selling everything necessary for artists. A year later, the store’s turnover began to grow: the woman decided to hire several workers. Thus, Chernova received the status of a tax agent. Irina and Zhenya, who were hired by the entrepreneur, now need to pay insurance premiums. In addition, a woman is required to deduct 13% from her employees’ salaries for personal income tax.

Malinnikova, unlike Chernova, decided to manage her business of selling seedlings herself. What taxes does an individual entrepreneur pay (pay) in this case? Well, firstly, it all depends on her choice of taxation system. And secondly, she is obliged to pay insurance premiums for herself personally - for medical and pension insurance.

Some insurance premiums are taken into account under a certain taxation system. For example, in a simplified form they amount to 6% of the total taxes. UTII has generally distinguished itself and deducts contributions in full, but only in the case when the entrepreneur does not hire any employees. Therefore, in the case of Chernova, this option does not work.

Malinnikova has the right to reduce the insurance premium for her employees under the UTII system, but no more than 50% of the original amount.

For entrepreneurs using the basic tax regime, insurance premiums can be almost completely included in expenses.

Thus, having considered in our article on simple examples, how and what taxes an individual entrepreneur needs to pay, we hope that now this word will not cause confusion among young businessmen. It is important to note that the percentage of mandatory duties paid to the state depends on the choice of taxation system. Whether it’s OSNO, a simplified version, or UTII - in each case, it is necessary to note the conditions of your individual entrepreneur.

The deadlines for paying taxes for individual entrepreneurs in 2018 remained the same as in 2017. However, tax payments for individual entrepreneurs have a number of features. Let's try to systematize them.

Features of individual entrepreneur taxation

Individuals registered as individual entrepreneurs, as well as legal entities, for tax purposes are guided by the provisions of the Tax Code of the Russian Federation and choose for themselves one of the existing taxation systems. At the same time, individual entrepreneurs never pay taxes, the application of which is the prerogative of legal entities:

• income tax;
• taxes and fees under a production sharing agreement;
• gambling tax;
• corporate property tax.

In the tax system used by individual entrepreneurs, the functions of income tax are performed by personal income tax, and the individual entrepreneur pays property tax as an individual as part of other property taxes of individuals.

A complete list of taxes and payments that are related to activities carried out directly by the individual entrepreneur himself can be divided into four groups:

• mandatory for payment unconditionally (insurance premiums intended for the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund);
• mandatory for payment if there is an object of taxation ( real estate personal use, land, transport, excise taxes, mineral extraction tax, water, use of wildlife, trade tax);
• mandatory for payment selectively depending on the chosen taxation system (personal income tax, VAT, business real estate, simplified tax system, UTII, PSN, unified agricultural tax);

• voluntary (insurance contributions to the Social Insurance Fund).

If an individual entrepreneur hires workers, then as an employer he is obliged to pay personal income tax and insurance payments intended for extra-budgetary funds (PFR, MHIF, Social Insurance Fund) from their wages.

Mandatory payments for individual entrepreneurs

Insurance payments of individual entrepreneurs intended for the Pension Fund and the Compulsory Medical Insurance Fund in 2018 are still divided into two parts, but are paid to the Federal Tax Service:

1. The fixed rate, which is accrued to the Pension Fund and the Compulsory Medical Insurance Fund for the current year in any case, is paid until December 31, 2018.
2. The variable, accrued only to the Pension Fund for the amount that for 2018 exceeds income equal to 300,000 rubles, is paid until July 1, 2019.

Property payments for 2017 (real estate for personal use, transport, land) are paid by individual entrepreneurs if such property is available until December 1, 2018 based on a notification from the Federal Tax Service.

Excise taxes, mineral extraction tax, water, payments for the use of wildlife objects are paid by individual entrepreneurs only if there are grounds for such payments. In this case, the payment deadlines for them during the year are as follows:

• Excise taxes, mineral extraction tax - until the 25th day of the month following the reporting month.
• Water tax - until the 20th day of the month following the reporting quarter.
• Trade fee - until the 25th day of the month following the reporting quarter.
• The fee for the use of wildlife objects is monthly until the 20th day of the current month and the first 10% payment upon receipt of a permit.

Payment of taxes and contributions on payments to employees is made within the following terms:

• Personal income tax - no later than the first working day following the day of actual payment of income (except for vacation and sick pay - tax on them must be paid no later than last day month of issue of these payments);
• insurance premiums intended for the Pension Fund of the Russian Federation, compulsory medical insurance, social insurance (except for contributions for injuries), paid to the Federal Tax Service since 2017 - no later than the 15th day of the month following the month of income accrual;
• insurance premiums for injuries, still paid to the Social Insurance Fund, no later than the 15th day of the month following the month of accrual of income.

For insurance premiums paid to the Federal Tax Service since 2017, not only the bank details, but also the KBK have changed. For which KBK individual entrepreneurs must pay insurance premiums, read the article “KBK - fixed payment to the Pension Fund in 2018 for individual entrepreneurs for themselves” .

For which BCCs to pay penalties and fines on insurance premiums, see the article“New BCCs for insurance premiums from April 23, 2018” .

Taxes paid by individual entrepreneurs under OSNO

The tax payment deadlines for individual entrepreneurs who have chosen the OSNO tax system are as follows:

• Personal income tax. For 2017, the tax must be paid by July 16, 2018. Advance payments for 2018 are paid in 3 installments: until July 16, 2018 for the 1st half of the year, until October 15, 2018 for the 3rd quarter, until January 15, 2019 for the 4th quarter. Payment of advances is carried out on the basis of notifications sent by the Federal Tax Service.
• VAT is paid monthly until the 25th.
• Tax on property used in entrepreneurial activity, for 2017 is paid within the same period established for payment of tax on personal property of individual entrepreneurs (December 1, 2018), based on a notification received from the Federal Tax Service.

Features of individual entrepreneur payments in special modes

The use of any of the special regimes (STS, UTII, PSN, Unified Agricultural Tax) exempts individual entrepreneurs from paying personal income tax, VAT and property tax used for business purposes (except for those assessed at cadastral value). These taxes under each of the special regimes are replaced by one payment (single tax), which has its own payment deadlines:

• Simplified tax system - during the year, advance payments for the previous quarter are paid by the 25th day of the next month. All these dates for payments for 2018 fall on weekdays and will be as follows: April 25, July 25, October 25, 2018, April 30, 2019. If during the year the activity on the simplified tax system is terminated, then the final payment must be made before the 25th day of the month following the month of termination of the application of the simplified tax system.
• UTII - payments are made quarterly based on the results of the quarter by the 25th day of the next month. For the 4th quarter of 2017, payment must be made before January 25, 2018. For payments for 2018, these dates will be: April 25, July 25, October 25, 2017, January 25, 2019.
• Unified Agricultural Tax - there will be 3 payments in 2018. Payments for 2017 will need to be made by April 2, 2018. And for 2018 you have to pay twice: an advance payment (by July 25, 2018) and a final payment (by April 1, 2019, taking into account the postponement due to weekends). If during the year the activity on the Unified Agricultural Tax is terminated, then the final payment must be made before the 25th day of the month following the month of termination of the use of the Unified Agricultural Tax.
• PSN - for a patent issued for a period of less than 6 months, you can make 1 payment (until the expiration of the patent). If the patent is valid from 6 to 12 months, then it is paid in two payments: 1/3 of the amount - no later than 90 calendar days from the beginning of the patent, the balance - no later than the expiration of its validity.

How to choose a special IP mode, read the material“UTII or simplified tax system: which is better - imputed or simplified?” .

When combining regimes, taxes must be paid within the time limits corresponding to each tax payable.

Voluntary payments to individual entrepreneurs

An individual entrepreneur can voluntarily pay contributions to the Social Insurance Fund, subject to appropriate registration with the fund. The payment to the Social Insurance Fund will be calculated depending on the minimum wage, but at a rate of 2.9%. Payment is also made no later than December 31, 2018 for the current year.

Results

The timing of tax payments for individual entrepreneurs depends on several factors: the applied taxation system, continuation or termination of activities, and the availability of taxable objects.

Payments for compulsory pension and health insurance in a fixed amount must be paid before December 31 of the current year, and payments from the amount of income exceeding 300,000 rubles - no later than July 1 of the year following the current one.

Any individual entrepreneur, starting to conduct his business, becomes the subject of legal relations with the tax authorities for the payment of taxes and fees, as well as the fulfillment of the requirements that are provided for in this area by law. In accordance with Art. 45 of the Tax Code of the Russian Federation, the responsibility for independently fulfilling tax payments lies with the taxpayer. Therefore, in order to comply with the law, every entrepreneur must have information on how to pay taxes as an individual entrepreneur.

What taxes apply to individual entrepreneurs

The taxes that an individual entrepreneur will be required to pay to the budget depend on the taxation system he has chosen, which can be either general or special.

The following taxation systems apply to individual entrepreneurs:

• general system taxation (OSN);
• simplified taxation system (STS);
• unified tax on imputed income (UTII);
• patent;
• single agricultural tax (UST).

The choice of taxation system must be made consciously based on the characteristics of the activity that the entrepreneur conducts. The applied taxation system determines the list of taxes that are payable by an individual entrepreneur, as well as the frequency and timing of their payment.

The use of special regimes presupposes the payment of special taxes or the cost of a patent from business activities; the general taxation system presupposes the payment of VAT and personal income tax in the general manner.

Also to different types activities of the entrepreneur at his request may be applied various systems taxation, which will require separate calculation and payment of taxes on them.

Procedure for paying taxes for individual entrepreneurs

Strict adherence to the frequency and deadlines for paying taxes is an important part of the question of how to pay taxes for individual entrepreneurs so as not to violate tax law.

Frequency and deadlines for paying taxes on different taxation systems for individual entrepreneurs

Methods of paying individual entrepreneur tax

Taxes must be paid by individual entrepreneurs in full by non-cash transfer of funds to the accounts of tax authorities in the federal treasury. How to pay tax, the individual entrepreneur makes decisions independently, choosing from the following payment methods:

• independently from a current account opened in a bank;
• without a current account in cash with a transfer made at a bank branch;
• payment of tax for an individual entrepreneur by another person.

At the same time, it is not the responsibility of the bank to control how taxes are paid by individual entrepreneurs; the correctness of the indication by the client - individual entrepreneur of the contents of the fields of the payment document also lies entirely with the entrepreneur.

In accordance with paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, tax obligations are not considered fulfilled if, as a result of an error made in the indication of accounts by the taxpayer, the funds were not received into the budget.

When preparing a settlement document for tax payment Special attention it is necessary to pay attention to the fields used for budget payments.

The fields that allow you to identify the payment received to the budget are also supplemented by the purpose of the payment, which indicates the name of the tax, the period for which the payment is being made, and the type of payment - advance, current or final, which allows you to further clarify the essence of the payment.

Additional fields for budget payments