Open an IP where to start in. What does a foreign citizen need to open an individual entrepreneur?

Individuals who want to open an individual entrepreneur and already officially registered individual entrepreneurs are interested in changes in taxation, the list and amount of taxes that must be paid in 2018.

Major changes in taxation in 2018

The accounting and tax accounting system has undergone a number of significant changes in the new year. Since 2017, individual entrepreneurs are required, in accordance with current legislation, to pay insurance premiums not to various funds, but to the tax office.

From January 1, control over the payment of such contributions began to be exercised by the Federal Tax Service of the Russian Federation. Therefore, individual entrepreneurs should not make several payments to the Pension Fund of the Russian Federation, the Social Insurance Fund, since the payments are combined in the ESS. But it has not become easier for entrepreneurs to maintain reporting documentation, as the number of actual reports has increased.

Taxation of individual entrepreneurs in 2018 also underwent the following changes:

many codes for deductions for children according to form 2-NDFL have changed;
contributions must be paid under the new BCC;
The previously existing limits on the simplified tax system have increased significantly. For example, the limit on the residual value of dignified funds in 2016 was one hundred million rubles, and in 2017 – 150 million rubles;
from November 30, 2016, any person has the right to pay taxes for a company;
from 01/01/2017 the minimum wage has not been changed and is 7.5 thousand rubles, and from 07/01/2017 this figure will be equal to 7,800 rubles;
since 2017, a penalty in the form of a maximum payment will not be imposed if you are late in submitting reports;
Individual entrepreneurs selling goods are required to use online cash registers. Such devices will automatically transmit information about the buyer’s purchases and cash payments to the tax office via the Internet. A deferment is provided for a certain group of entrepreneurs. There is no need to use new cash registers for individual entrepreneurs who use the patent form, issue sales receipts, etc.

What taxes are provided for entrepreneurs in 2017?

Taxes for individual entrepreneurs in 2017 with employees

Any entrepreneur who attracts a certain number of employees with their subsequent employment becomes an employer. Therefore, he is obliged to pay not only salaries to employees, but also to pay the fees established by law:

Personal income tax is 13% of the employee’s official salary. This amount is withheld from the employee's salary.
Insurance contributions: 22% (pension fund) + 5.1% (FFOMS) + 2.9 (FSS). Thus, the amount of total contributions will be 30% of the employee’s salary.

The tax on doing business depends on the chosen system and form of taxation: simplified tax system, unified income tax, etc.

Taxes for entrepreneurs without employees

Taxes for individual entrepreneurs in 2017, in which there are no employees, on the simplified tax system include two payments:

6% tax established by the simplified tax system. Moreover, such a rate is imposed on the amount of total income, and not on the net proceeds, as some mistakenly assume. In the new year, column 120 does not include the tax rate. A section relating to trading fees was also created in the reporting;
If an individual entrepreneur has one employee who is its organizer, then he is obliged to pay pension and insurance contributions to the tax service.

Individual entrepreneur taxes on the simplified tax system

The simplified system has a number of advantages for beginning businessmen compared to other tax collection formats: affordable payment amounts, exemption from certain types of taxes, absence of personal income tax and property tax payments, etc. Taxes for entrepreneurs on the simplified tax system do not provide for the payment of VAT.

The simplified system did not undergo significant changes. A single tax is levied on individual entrepreneurs for a certain period, which is considered a reporting period. An individual entrepreneur makes and draws up a report for a calendar 12 months, but payments to tax inspectorates are made in advance based on the results of activities for three months.

An individual entrepreneur has certain temporary obligations to pay contributions to the tax authorities provided for by law:

based on the results of the activities of a registered individual entrepreneur for the first quarter of the current year (until the 25th day of the following month);
based on the results of activities for six months (until July 25);
based on the results of activities within nine months (until October 25).

The single tax is calculated based on the results of work for 12 months, taking into account advance payments made to the tax authorities. You can independently calculate the tax and advance payment using the following algorithm:

The payment is calculated from January in ascending order, and in the end the payments are summed up.
The tax base formed for the first quarter is multiplied by the tax rate (six percent). After calculation, payment must be made. Tax must be paid by the 25th day of the month following the reporting period.
The tax based on the results of work for six months is calculated as follows: the base is multiplied by the tax rate, after which the payment made before April 25 is deducted. The resulting balance is subject to payment to the tax authorities.
Based on the results of work for nine months, the payment amount is calculated according to the same principle as for three months, only the amount of payments already made must be subtracted from the result (tax base multiplied by the tax rate). The payment deadline is October 25.
For the entire year, the individual entrepreneur determines the tax base, multiplies it by a fixed tax rate and deducts all payments made. The difference obtained as a result of calculations is due to be paid to the tax authorities by the end of March.

In most cases, individual entrepreneur taxes for themselves and their employees are not easy to calculate due to various circumstances: incompetence, lack of time, etc. It is advisable to use the services of specialists. This will help you avoid troubles with the law, penalties, etc.

Individual entrepreneur taxes on UTII

UTII frees a businessman from the need to keep tax records. This form of taxation involves payment of an estimated contribution, and not taking into account actual income. The main documentation in 2017 is the declaration for individual entrepreneurs on UTII.

The organizer of an individual entrepreneur is obliged to pay a single tax on time, which replaces a number of payments, including property tax for individual entrepreneurs, VAT, personal income tax, etc. The calculation in 2017 is carried out as follows: the basic profitability, which is prescribed in the Tax Code of the Russian Federation for each type of business activity, is multiplied by the deflation coefficient, also specified in the regulatory documentation for each type of activity. The tax rate is 15%.

Individual entrepreneur taxes on OSNO

From the first period in 2017, individual entrepreneurs are required to keep records and make payments:

Personal income tax, which is a tax on profits, and personal income tax, which must be withheld from employee salaries and transferred to the budget;
property tax.

There is also a need, as with any form of taxation, to pay insurance premiums. If the company’s actual income does not exceed 300 thousand rubles, then payments are paid at a fixed rate: the minimum wage multiplied by the established rate of insurance premiums, the amount received increases 12 times.

How to calculate and when to pay tax in 2018

Each business activity has its own nuances and characteristics. Many individual entrepreneurs, due to a lack of knowledge in the field of tax and accounting reporting, ignorance and other reasons, even choose the wrong form of taxation, mistakenly assuming that the chosen type is the best for them.

The functional online accounting services “My Business” and “Kontur” will help you find the answer to the pressing question of what taxes an entrepreneur (IP) pays in 2017, and will also help you automatically calculate the amounts that are payable.

Competent specialists of popular services focused on potential clients will solve current problems related to tax and social payments, taking into account the characteristics of a particular individual entrepreneur.

Individual entrepreneurs and small companies can save a lot on the services of full-time accountants, who need to pay a significant salary. To do this, you just need to visit the services "My business" and “Contour”, which will do all the reporting work. If necessary, specialists will provide competent and comprehensive advice.

Whatever one may say, even despite the fact that the state system regarding entrepreneurial activity remains quite imperfect, there are more and more individual entrepreneurs (hereinafter referred to as individual entrepreneurs) every year, month and even day. However, a business, whatever it may be, individual or organized (LLC), first of all, it simply must be completely legal, because otherwise, you will become a real violator of the law, and this, as you know, is fraught with large fines and other sanctions. It is clear that it is better not to start your own business with violations, because information on how to register an individual entrepreneur in 2017 on your own or with the help of registration companies is relevant and in demand at all times.

Among other things, you must understand that registering as an individual entrepreneur can actually open up the broadest horizons of new opportunities for a novice businessman who wants to achieve success and develop his own business. Even in the future, if there is a desire to open an LLC, then an individual entrepreneur, as well as excellent statistics from the tax authorities, can be a great help to get started. Also, “private owners” have the opportunity to work under a simplified system in terms of taxation, and this is also a significant plus.

Who has the right to become an individual entrepreneur and who might even need it?

As you know, small ships cannot go out to the open sea, since they simply do not have enough safety margin to fight such a powerful element as the world’s oceans, where storms and storms rage. This parallel was not drawn by chance, because starting your own business from scratch, it is very difficult to compete with large entrepreneurs. That is why it is necessary to register an individual entrepreneur in order to gradually raise the level of business. It is clear that a grandmother selling flowers from her own front garden on a street corner may not think about the official paperwork at all, and if you are planning a “big voyage”, then you should think about it in advance.

According to our legislation, absolutely any citizen of the Russian Federation who is legally capable and has already reached the age of 18 can become an entrepreneur. Citizens of other states who reside (temporarily or permanently) in the territory of our country can also register an individual entrepreneur. Moreover, there is a caveat, that is, persons who have not reached the age of majority can also become real businessmen, in exceptional cases, as well as in the presence of special documents:

Written consent of guardians, most often they are parents.
Consent of the spouse, if the person is married.
Special conclusion on full legal capacity.

Moreover, it is necessary to take into account the fact that military personnel, as well as civil servants, by definition, do not have the right to become individual entrepreneurs, open LLCs, and so on. There are also a number of other nuances that are not directly related to the topic, but which are also worth discussing, but as a separate topic.

How to register an individual entrepreneur: step-by-step instructions 2017 for everyone and everyone

A modern service allows everyone to register an individual entrepreneur without any problems, although they must go through certain obstacles and overcome some barriers. Of course, it will be quite difficult for a person who has never dealt with such problems before to figure it out, but with a strong desire, there is nothing super-wise and abstruse here, and there simply cannot be, the main thing is to know exactly where to go, what papers to collect, and also what exactly and where to sign. That is why the step-by-step instructions 2017 on our resource will easily answer the question of how to register an individual entrepreneur and explain everything in simple words that are understandable to everyone.

List of required documentation for opening an individual entrepreneur:

A special application in printed form, correctly filled out without errors, which can be easily downloaded on the Internet. This application must be in form P21001, otherwise it simply will not be considered. You can download the document to fill out on the official website of the Federal Tax Service by simply following the link https://www.nalog.ru/rn77/forms/4162994/ and clicking the “Download” button.
You must have an individual taxpayer code (TIN), which is issued by the same tax service. If you don’t have it at this time, you will have to get it anyway; there’s no way you can do without it.
Passport document of the person who is going to register as an individual entrepreneur. You must have with you an uncertified copy of all significant sheets, as well as the original document.
A receipt indicating that you have paid the state fee. For 2017, it will be approximately 850-1000 rubles; you need to check with the tax office to know for sure. Moreover, you will need the original payment receipt, but you can make a copy for yourself.

Among other things, if there are any benefits, then it is better to prepare documents about this in advance, so as not to be upset later that you did not receive special opportunities from the Federal Tax Service.

It’s easy and simple to open an individual entrepreneur in 2017: step-by-step instructions

At first glance, to an inexperienced person who has never previously encountered such a part of the state machine, it may seem that everything is actually simple, but as you delve into the essence, collect all the necessary papers, run around to all sorts of authorities, and other rather unpleasant and dreary things, it will become clear that you will have to put in a lot of effort. However, those who persevere, as the famous eternal book says, will inherit the earth. But this is all rhetoric, and we need dry facts, so you should thoroughly read the instructions on how to register an individual entrepreneur in 2017 yourself, and then read it again, this will greatly simplify your work and everything will be much faster.

Choosing a suitable tax system

The modern tax system provides everyone with a fairly wide choice of different regimes, which should definitely be studied in advance, so that later you do not run around like a calf in search of a mother. There are five different modes that can be more or less profitable:

OSN or the general regime, which is assigned by definition, that is, if you do not choose a special type of taxation, then it will be applied to your individual entrepreneur. This type means that you will have to pay 13% personal income tax, as well as 205 income tax, 18% tax on goods or services sold, and in addition, a tax on the property you have.
UTII or a single tax on the income imputed to you is of great relevance due to the fixed tax, regardless of how much profit is received. With this regime, you can reduce expenses by half on hired workers, and by up to 100% on yourself. However, the amount of the tax will be influenced by the size, that is, the scale of the business itself, the availability of premises, vehicles, warehouse buildings, workshops and other things. In addition, if there are more than a hundred people on the IP team, he simply cannot be appointed.
Unified agricultural tax is the same single tax, only intended for agriculture, for example, it can be issued by farmers, horse breeders, and others. However, such a tax applies only to those who independently grow, process, and sell their own products.
PSN is a patent system that generally simplifies everything that is possible, but there are some points. To get started, you just need to purchase a patent, and then just work until its validity period expires. But there is a “but”: the validity period of such patents does not exceed 12 months.
“Uprshchenka” or simplified tax system is the most profitable for the business itself, and therefore now enjoys the highest degree of popularity and relevance. Everyone who uses such a system must make only two types of contributions: 15% of income, taking into account all expenses, and 6% of profit.

Worth remembering!

When registering as an individual entrepreneur, you will be automatically charged with a tax liability. To prevent this from happening, you need to add to the list of documentation a statement that you really want to switch to a certain, specific tax system and then there will be no problems.

Determining the unique OKVED 2017 codes

Once you have decided on taxes, you should definitely remember about the All-Russian Classifier of Types of Economic Activities, which is called OKVED for short. It is these codes, which consist of four-digit numbers and contain all the necessary (encrypted) information about your future activities.

It is worth knowing that you will have to select only one code as the main one, and among the additional ones you can specify an arbitrary number. However, the system allows you to change codes or add them according to a certain procedure. Among other things, insurance will also depend on which codes you choose. In addition, understand that an entrepreneur can only engage in those types of work that he indicated and nothing else. For example, if you are a shoemaker, then you will no longer be able to sew dresses unless you indicate, among others, the code for such an activity.

Submitting an application to the Federal Tax Service: subtleties and nuances

Knowing how to register an individual entrepreneur in 2017 yourself, you can avoid additional expenses that are usually required to pay for the services provided by various service and legal companies. Moreover, there is only one cost item left - payment of the state duty, which so far amounts to 800 rubles. However, you need to understand that you will also have to have the documentation certified by a notary, and this will require another 300-400 rubles, no more. You can pay the fee at absolutely any branch of Sberbank, it’s simple and won’t take much time. In addition, the official website of the National Assembly also has such an opportunity.

All collected documents then need to be somehow delivered to the tax office. This can be done by mail, online, or in person by visiting the regional office of this service. It is optimal, of course, to come yourself, so you will have the opportunity to personally clarify all the details and nuances, and even get to know your own inspector, who will deal with your reporting in the future.

After submitting the application and all other papers, you must be given the following documents: a receipt for receipt of all documentation, as well as a signed application for the transition to the simplified tax system, if you have chosen it.

Then everything is extremely simple, you just need to go home and mind your own business, and after five days, and in 2017 they promise to reduce this period to three, you will receive the long-awaited certificate of registration of individual entrepreneurs and will be able to work without fear for the benefit of yourself and the Motherland.

List of papers that everyone should receive from the tax office:

The very certificate of registration of you as an entrepreneur, on which your personal OGRNIP number will appear.
Certificate of assignment of your TIN.
Certificate-extract from the general state register of entrepreneurs USRIP.

It is believed that your inspector will then send all the necessary papers to the insurance, statistical department, as well as to the Pension Fund. However, in reality, it often happens that you have to rush around yourself, personally delivering all the necessary papers. Moreover, if you wish, you can also open a bank account for an individual entrepreneur, as well as order a personal stamp, if your type of activity requires it.

After opening an individual entrepreneur, an individual receives the status of an entrepreneur and can legally run his own business. But after receiving documents from the tax office, everything is just beginning. Often, novice businessmen do not even suspect that they need to fulfill certain mandatory actions after registering an individual entrepreneur.

What are the first steps you need to take after receiving entrepreneur status? What to do after registering an individual entrepreneur in 2018? Find out about the most important issues that need to be resolved when starting a business in order to avoid problems with government agencies.

Choose a tax system

For small businesses, which include individual entrepreneurs, there are . If the individual entrepreneur promptly informed about the choice of preferential treatment, then payments to the budget can be legally reduced to a minimum. With the right choice of regime, the tax burden of an entrepreneur will be even lower than that of an employee who pays income tax at a rate of 13%.

Each special tax regime has regional characteristics, its own conditions and restrictions, so it is impossible to say for sure which one is the most profitable. To choose the best option, you need to make an individual calculation of the tax burden. Any competent accountant can handle this calculation, and our readers can get free advice on choosing a mode.

In addition, our website has separate sections on the topic. If you want to understand the nuances of tax legislation on your own, read our publications and ask questions to our consultants.

Very short deadlines have been established for the transition to preferential regimes:

Transition to – no later than 30 days after opening an individual entrepreneur;
Application for a patent (APN) - submit 10 days before the start of the patent term;
Notify about the choice of UTII - within 5 days after the start of real activity;
Transition to the Unified Agricultural Tax (the regime is intended only for agricultural producers) - no later than 30 days after receiving the status of an entrepreneur.

Most often, the one who opened an individual entrepreneur immediately submits an application to switch to the simplified tax system. Under the simplified taxation system, only one annual declaration is submitted. The deadline is no later than April 30 of the current year for the previous year.
UTII payers have quarterly reporting - the declaration must be submitted no later than the 20th day of the month following the reporting quarter. That is, these dates are April 20, July, October, January, respectively.
On OSNO, an entrepreneur pays two taxes: VAT and personal income tax. For VAT, you must report similarly to UTII - also for each quarter, but before the 25th day of the month following the reporting one. The personal income tax declaration is submitted within the same time frame as for the simplified tax system - until April 30 for the reporting year.
Agricultural producers (USA) report for the previous year by March 31 for the previous year.
PSN is the only mode in which there are no declarations. However, if you did not receive a patent immediately along with the registration documents of the individual entrepreneur (for this, the patent application must be submitted simultaneously with form P21001), then you will combine PSN with OSNO or simplified tax system. That is, you will have to submit zero reporting under one of these regimes.

Meet tax deadlines

In their declarations, taxpayers indicate the amount of calculated tax, so the deadline for its payment often follows the deadline for submitting reports.

For UTII, tax must be paid for each quarter, no later than the 25th day of the month following the reporting period.
On PSN, tax calculation occurs immediately upon registration of a patent, and payment of the cost depends on the validity period of the patent. In any case, the tax must be paid during the validity period of the patent, and not after the end of the reporting period.
In relation to regimes under which they report for the whole year (OSNO, simplified tax system, unified agricultural tax), there is an obligation to pay advance payments without waiting for the end of the tax period. And although there is no penalty for late payment of advances, you will have to pay a penalty.

Pay insurance premiums for your pension and health insurance

Some registered entrepreneurs do not know what they will have to pay next (i.e. while they have individual entrepreneur status). Moreover, this obligation is not affected by the lack of income from business, parallel work somewhere for hire, or even retirement age.

There is only one rule - as long as you are registered in this status, contributions continue to be accrued. And given that in 2018, contributions are paid not to the Pension Fund, but to the Federal Tax Service, we recommend making payments on time and in the required amount.

In 2018, the minimum fixed amount of individual entrepreneur contributions for himself is:

For compulsory pension insurance – 26,545 rubles;
For compulsory medical insurance – 5,840 rubles;

Total, 32,385 rubles. If the entrepreneur received an annual income of more than 300 thousand rubles, then an additional 1% is paid on the amount above this limit.

Only individual entrepreneurs who are on parental leave for up to 1.5 years have the right to temporarily suspend the payment of contributions; for a disabled or elderly child; called up for military service; staying with their diplomatic or military spouse abroad.

If, after registration, you do not engage in business for a long time and do not receive income, then in order not to pay fees, . If necessary, you can register again; it will take only 3 business days.

Solve the issue with the cash register

Unfortunately, in 2018 the situation with cash registers became seriously more complicated. The authorities believe that most sellers are required to use cash and card for payments. Even if you still have the right to trade without a cash register (payers of UTII and PSN), then from mid-2018 almost everyone will lose benefits.

Moreover, in settlements with a population of more than 10 thousand people, cash registers must transmit information about purchases online, i.e. . And for this, the seller will have to pay for the services of an intermediary (fiscal data operator) plus the Internet connection itself. And the models of online cash registers themselves are more expensive than previous devices with ECLZ.

from March 31, 2017 - sellers of beer and alcohol in all modes, including in public catering;
from July 1, 2017 – transition to online cash registers for payers of the simplified tax system, OSNO, unified agricultural tax;
from July 1, 2018 – sellers with employees on UTII and PSN, as well as online stores when paying online, are required to issue a cash receipt;
from July 1, 2019 - all individual entrepreneurs selling UTII and PSN, as well as everyone who provides services to the public under any taxation system.

In addition, many sellers at markets are deprived of benefits. Now you can trade without a cash register only with products on open counters that do not provide storage of goods. And with regard to non-food products, the Government intends to approve a special list. When selling certain categories (clothing, furniture, carpets, leather goods, etc.), a cash receipt should theoretically be issued at an open counter.

Find out whether you need to obtain a license for your type of activity

The first steps in business can be overshadowed by fines for lack of a license if it turns out that the chosen one, and you did not know about it. What else you need to know about licensing activities:

The amount of the fee for issuing a license is specified in Article 333.33 of the Tax Code of the Russian Federation. A license is not always expensive, but to obtain it you must meet special requirements (premises, personnel, equipment, procedures for providing services, etc.)
The main list of licensed areas for small businesses is contained in Law No. 99-FZ of 05/04/2011. These include transportation of passengers and cargo; medical, pharmaceutical, educational activities; services of detectives and security guards.
In addition, there are a number of laws, each of which regulates one area (production and circulation of alcohol; insurance; activities of non-state pension funds and credit organizations; bidding, etc.), but they are not available to individual entrepreneurs.

Individual entrepreneurs most often obtain licenses for educational services and transportation. But to operate a taxi, contrary to popular belief, you do not need a license. Here you need to obtain a taxi permit from the local authorities.

Submit a notice to start a business

Small businesses are under the control not only of the tax inspectorate and funds, but also of other supervisory authorities that protect consumer rights. These are Rospotrebnadzor, Rostransnadzor, Ministry of Emergency Situations, Roszdravnadzor, etc.

The government has approved a special list of business areas for which applications must be submitted. If one of the individual entrepreneurs declared during registration is on this list, and you intend to begin real actions (start providing services, open a retail outlet, start production), then you must report this. The fine for late submission of notification is from 5 thousand rubles.

Also, depending on the selected OKVED codes, it may be required.

Register your employees correctly

The administrative and financial burden of an individual entrepreneur is much higher than that of an entrepreneur working independently. We'll tell you what to do next after:

Draw up contracts with staff. Theoretically, it is possible to attract employees under civil contracts, but inspectors often seek to prove that in fact there is an employment relationship hidden under them. And for such a substitution a fine is imposed. Read more about.
Pay wages no lower than the minimum wage twice a month, following the established payment schedule. When making payments to employees, the employer is the tax agent, and therefore must withhold and transfer personal income tax.
Calculate and pay insurance premiums for employees every month. In general, this is 30% of payments, but there are also preferential rates.
Maintain personnel documents and submit reports on employees (to the tax office and funds). Employer reporting is quite complex, so it makes sense to entrust this to an accountant or use online accounting.

Entrepreneurs with employees are not required to register with the Pension Fund in 2018. As for self-registration with the Social Insurance Fund, this obligation remains for those individual entrepreneurs who hire workers under employment contracts and civil service agreements with the voluntary payment of contributions for injuries.

We hope that we were able to answer the questions asked after registering an individual entrepreneur - what to do and how to avoid fines? We wish you success in business! And subscribe to our newsletter to always be aware of new articles.

Good afternoon. To engage in business activities related to the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the selected OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through drainage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
emptying and cleaning cesspools and contaminated tanks, drains and wells from wastewater;
maintenance of chemically sterilized toilets;
wastewater treatment (including domestic and industrial wastewater, swimming pool water, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, sedimentation, etc.;
maintenance and cleaning of collectors and drainage networks, including cleaning of collectors with a flexible rod show in full

This type of activity allows you to choose two taxation systems for individual entrepreneurs - simplified tax system and OSNO. OSNO is a general taxation system that is more complex for accounting, reporting and more expensive in terms of paying taxes than the simplified tax system.
The simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - you pay 15% of the difference in income minus expenses. Those. You must calculate for yourself what is more profitable for you; if you expect large expenses (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x 15%.

Second option:

You register an individual entrepreneur indicating the following type of activity:

Activities of road freight transport. Includes:

All types of cargo transportation by road on roads: dangerous goods, large and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, industrial cargo, other cargo
rental of trucks with driver;
activity of transporting goods by vehicles driven by people or animals as draft force

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

Can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate agreement has been concluded for the provision of paid services for the transportation of goods.

2. You do not carry out any other waste management activities (garbage and waste removal services are an independent type of cargo transportation activity). If waste transportation is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax; only the simplified tax system or the general taxation regime must be applied to income from this type of activity.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activities is the provision of services for the road transportation of goods, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in their resolution dated 06/07/2010 No. A81-4102/2009.

The courts share a similar point of view. Thus, if transportation of waste is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax. If garbage and waste removal services are an independent type of cargo transportation activity, you can apply the taxation system in the form of UTII. About this - decisions of the FAS of the East Siberian District dated May 22, 2012 No. A33-14226/2010, FAS of the Volga Region dated July 12, 2011 No. A65-13311/2010, FAS of the West Siberian District dated September 8, 2009 No. F04-5187/2009 ( 13484-A67-19), FAS Volga-Vyatka District dated 07/05/2010 No. A11-16394/2009 and dated 12/16/2008 No. A82-2206/2008-20.

When choosing a taxation regime for UTII, you must check with the tax office of your region whether this type of tax is accepted at the local level, since not all constituent entities of the Russian Federation, by their laws, allow working with this taxation system in their area. The payment amount is also set by each subject of the Russian Federation, but approximately - the basic profitability for 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This will of course be less than under the simplified taxation system.

Whatever tax regime you choose, from the moment of registration until you close the individual entrepreneur you will be required to pay insurance contributions to pension and medical funds for yourself. In 2015, this amount is 22,261-38 rubles per year.

But if you divide this amount by 4 and pay until the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. What is better to register: individual entrepreneur or LLC? What codes are best to take? Work is assumed without obtaining a license. And one more question: I plan to register at the end of August of this year in order to start work by September, and accordingly how much fees will I have to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund? Which type of taxation is better to choose?

Good afternoon. Individual entrepreneurs and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The most important disadvantage of an individual entrepreneur over an LLC is that the individual entrepreneur is responsible for his activities with all his property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education for children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main objectives of which are to provide the necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools , children's art houses, etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulations on licensing of educational activities, educational activities carried out through one-time classes of various types (including lectures, internships, seminars) and not accompanied by final certification and issuance of educational documents, activities for the maintenance and education of students and pupils, carried out by without the implementation of educational programs, as well as individual labor teaching activities are not subject to licensing.

You will not need a license if, when choosing OKVED 80.10.3, your activities comply with clause 4.

If you choose an OKVED code:

92.31.21 Activities for organizing and staging theatrical and opera performances, concerts and other stage performances

You don't need a license.

The fixed contribution of individual entrepreneurs in 2015 is 22261-38, i.e. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the individual entrepreneur was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in a given month.

The month in which an individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of commencement of activity.

Formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + minimum wage x Tariff x D/P, where:

M - the number of full months in the reporting year when the individual entrepreneur was already registered
D - the number of days from the date of registration in the month in which the individual entrepreneur was registered. The number of days is counted from the date of registration (it is turned on) until the end of the month
P - the number of calendar days in the month of registration of an individual entrepreneur.

An individual in Russia has the right to engage in business only after registering with the tax office. To do this, you can establish a company, but it is easier and cheaper to obtain the status of an individual entrepreneur. How to register an individual entrepreneur yourself without turning to lawyers?

Instructions for opening an individual entrepreneur and documents for registration

To obtain entrepreneurial status you will need only three documents:

Copy of the passport
Receipt for payment of state duty for individual entrepreneurs

If a foreigner or stateless person wants to obtain the status of an entrepreneur in Russia, then his identity document must be translated by a Russian notary. Additionally, you must attach a copy of your residence permit in the Russian Federation or a page with a temporary residence permit stamp.

Application P21001 is a simple document, but its completion must comply with the mandatory requirements of Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25@. Among them are special rules for abbreviating address elements, font size, using only capital letters, color of characters, etc.

Before opening an IP, you need to decide what kind of business you will do. Each direction has its own activity code. When indicating your codes in the application, select them only from the 2014 edition of the classifier (OKVED-2). Registration using OKVED-1 codes is no longer carried out.

But, whatever the chosen taxation system, when opening an individual entrepreneur, be prepared to pay insurance premiums for yourself. In 2017, this amount was at least 27,990 rubles, but if you were not registered from the very beginning of the year, then it decreases accordingly.

We hope that the question how to register an individual entrepreneur, there are no more blank spots left for you. By the way, according to statistics from the Federal Tax Service, more than 600 thousand people underwent this procedure last year. Huge company, so join us!

How to open an individual entrepreneur 2018 updated: February 6, 2018 by: Everything for individual entrepreneurs