Who can be an individual entrepreneur? When to open an individual entrepreneur: is it worth registering a business when running an online store, renting out an apartment, fines for working without registration

The topic of tax deduction for individual entrepreneurs causes difficulties. Wording in official documents creates confusion in the minds of citizens. Many individual entrepreneurs do not have the education to “decipher” regulations. Let's look at the explanations of the Ministry of Finance and figure it out.

“Am I a trembling creature or do I have the right”?

In letter N 03-04-05/66945 dated November 19, 2015, the Ministry of Finance reports that deductions apply to the income of individuals (including individual entrepreneurs), taxed at a rate of 13%.

It follows from this that individual entrepreneurs who do not have income as individuals at the rate of 13% are deprived of the right to receive benefits. And it doesn’t matter whether the individual entrepreneur works according to the “simplified” or “imputed” method.

Educational program. A tax deduction is an amount that reduces the amount of income on which a person is required to pay tax.

Example. Ivanov carries out entrepreneurial activity as an individual entrepreneur. He pays himself as director wages and deducts 13% personal income tax. Ivanov can take advantage of all the tax breaks that are available to individuals.

The question arises: “Is there a tax deduction for individual entrepreneurs under the simplified tax system?” It is provided, but for businessmen who, as individuals, receive income with a 13% tax.

In Article 346.11 Tax Code it is said that individual entrepreneurs working under the “simplified system” should not pay personal income tax. This means they cannot receive deductions from commercial activities.

Property deduction

An individual entrepreneur acquired a real estate property as an individual or spent money on housing construction. He has the right to property deduction, if you received income subject to a 13 percent tax.

Thus, benefits are provided:

sale and purchase of real estate;
purchase of property from an individual by a municipality or state;
housing construction.

Example. Individual Entrepreneur Petrov works on a “simplified basis” without income as an individual. He buys an apartment. It will not be possible to get back some of the money spent. But the spouse who is paid the salary can provide documents for a refund.

The same principle applies to paying off a home loan. And it doesn’t matter whose name it’s in loan agreement- husband or wife. Both spouses receiving income with a tax rate of 13% have the right to a refund.

When selling any real estate that has been owned for more than 3 years, tax benefits are not provided. After the transaction, there is no need to submit a declaration and pay 13% personal income tax.

Exception - commercial real estate ( non-residential premises, areas, technical networks). Regardless of the period of ownership of such property, after its sale you will have to file a declaration and pay 13% (clause 17.1 of Article 217 of the Tax Code). It will be possible to return some of the funds.

Social calculation

Article 219 of the Tax Code regulates the following types expenses for receiving social payments:

charity (no more than a quarter of annual income);
education (your own and your children’s);
treatment (own, children, wife or husband, parents);
pension contributions to a non-state fund;
independent replenishment of the funded part of the pension.

Is an individual entrepreneur entitled to such a tax deduction? Valid general rule. Without taking into account the tax system under which a businessman works, he will receive benefits on income taxed at a rate of 13%.

Example. IP Sidorov spent a large sum for dental services and would like to get some of the money back. He works under a simplified taxation system (income “minus” expenses) and in order to reduce the “tax burden” he pays himself a salary, holding the position of head of the logistics department. He receives money not only as an entrepreneur, but also as an individual. He pays 13% personal income tax monthly from his salary, so he will be able to return part of the money spent on crowns and fillings.

What about the “imputed people”?

Individual entrepreneurs paying UTII are freed from the need to pay 13% personal income tax. Can individual entrepreneurs receive a tax deduction in this case? No, because they do not pay 13% on their commercial income, and therefore there are no tax breaks for them.

But if an entrepreneur has, in addition to commercial income under UTII, other income at a rate of 13%, then he will be able to take advantage of the privilege.

Just a note. If an individual is entitled to two or more standard deductions, only one (the more profitable one) can be used. That is, it is impossible to use several deductions by summing them up.

Practice shows that only a small part of individual entrepreneurs can take advantage of the relief and return part of the money earned through hard work.

When purchasing a home, many small business representatives are interested in the question of whether an individual entrepreneur can...

After all, the return of funds paid under personal income tax will not hurt anyone, including individual entrepreneurs. Legislative acts provide citizens with common information, which is sometimes subject to challenge.

That is why it is necessary to understand the topic of obtaining a tax deduction for individual entrepreneurs in more detail.

Refunds are provided by law to the following persons:

For residents Russian Federation who are officially employed and pay income tax at the rate of 13% on all their income.

This is interesting! Resident Russian state maybe not only a citizen. Also, persons who do not have citizenship, but have a residence permit in the Russian Federation and live in the country for more than half of the days a year, can also apply for this status. In this case, one is noted interesting feature- citizens who have Russian citizenship, as well as a residence permit in another country (subject to living outside the territory of Russia for more than six months), are recognized as non-residents.

Pensioners who meet the listed requirements. The main condition for receiving a refund in this case is that pensioners must work for at least some period before purchasing an apartment in the last three years.

They cannot apply for monetary compensation under the following conditions:

If the citizen is not a resident of the Russian Federation.
In case of receiving dividends from taxes paid in full earlier (full refund - 260,000 rubles).
If the person is not employed or is employed unofficially (that is, income tax has not been paid to the state).
In case of purchasing property on preferential terms. For example, when buying an apartment using government assistance programs or housing subsidies.
If the real estate was not purchased at the expense of the applicant. For example, at the expense of the organization in which the applicant works.
Also, you cannot receive dividends from the government if you purchase real estate from relatives who are legally classified as relatives.
In addition, legal entities that operate under a simplified taxation system cannot receive a refund.

So, according to the law, an individual entrepreneur can receive a tax deduction if he does not work under the simplified taxation system.

Now let's look at the features of receiving a refund individual entrepreneurs.

Features of tax deductions for individual entrepreneurs

Tax deductions for individual entrepreneurs must be provided by law, since all individual entrepreneurs pay personal income tax on their profits. But there are some exceptions in which individual entrepreneurs will not receive deductions. For example, individual entrepreneurs will not be able to return tax if the tax percentage is reduced, that is, if they use any benefits when paying taxes.

A refund is also possible if an individual entrepreneur carries out an activity for which tax is not paid, or if the activity falls under the simplified system of payments to the country’s budget. But even if an entrepreneur takes advantage of benefits, he still has the opportunity to receive a tax deduction when purchasing real estate.

To do this, the individual entrepreneur must satisfy the following rules and features:

An individual entrepreneur is required to pay personal income tax on his profit in the amount of 13 percent. For example, when using the UST, UNVD, PSN and other schemes, the tax base is smaller, and therefore tax refund In this case, it does not apply to individual entrepreneurs. If he pays less than 13 percent, then he will receive a tax deduction only if he pays other taxes at a rate of 13%.
The individual entrepreneur had to submit documents to the tax office without delay, that is, the deadlines for submitting documents were met.
Also, an individual entrepreneur must have all the documents that can confirm income, as well as documentation on the purchase and sale transaction.
The owner of the apartment must be the entrepreneur himself.

This is important! An individual entrepreneur can receive a tax deduction only if he pays a tax rate of 13 percent to the state budget.

How to get a tax deduction if an individual entrepreneur worked according to a simplified scheme

According to the law, a tax deduction is not provided for individual entrepreneurs working according to a simplified method of paying taxes or not paying taxes at all, since they did not pay 13 percent of personal income tax.

But even in this case, an individual entrepreneur can receive a tax deduction.

Let's give an example. According to legislative acts, dividend returns can be obtained subject to payment of a 13 percent tax. That is, in order to receive a refund, you must pay this tax.

You need to know this! When returning funds through a tax deduction, taxes paid by the citizen three years before submitting the application are taken into account.

That is, if a resident, for example, was officially employed before the opening of an individual entrepreneur, then he paid personal income tax, therefore, he can return the money paid for taxation.

You can find out more about the return of money to individual entrepreneurs in the video:

If you have not paid personal income tax for the last three years, you can try the following:

Issue a tax refund for a spouse who regularly pays dividends to the state at a rate of thirteen percent. This is possible even if the purchased apartment is registered as an individual entrepreneur.
Get a job. You can even do this in your own company. Of course, it will be impossible to return the funds immediately, since they were not paid into the budget. But according to the new legislation, this can be done in the following calendar periods.

How much refund can I expect?

We have already found out whether an individual entrepreneur can receive a tax deduction. This question can be answered in the affirmative. Now let’s consider what amount of tax dividends is provided when purchasing an apartment for an individual entrepreneur.

Peculiarity! For individual entrepreneurs, when returning funds, no additional conditions are provided. This means that the conditions for legal entities and individuals are the same.

You can only return money already paid for the previous three years. For a clearer understanding, here is an example:

The citizen is an individual entrepreneur who paid 13 percent on income for 3 years. The total amount he paid to the state was 300,000. He purchased an apartment worth 3 million rubles. This means he can return 13%. But according to the laws, refunds can be made from a maximum of 2 million. Therefore, one million is canceled.
2 million * 13% = 260,000, which is less than 300,000 paid to the state. This means that the individual entrepreneur can return 260,000. If taxes were paid less than 260 thousand, then less will be returned. But in subsequent tax periods the remaining amount can be returned.

Peculiarity! It is possible to return money from a resident’s purchase of an apartment, even if it was purchased for the purpose of using it not for personal purposes, but, for example, to open a store.

To get a refund you will have to collect everything necessary documents and make copies of them, which must be submitted to the tax inspectorate with a request for a refund of taxes paid.

After submitting the application, the money must be transferred to the specified current account no later than 4 months later.

It is not legally prohibited for individual entrepreneurs to receive funds that compensate the tax base.

Therefore, the answer to the question whether an individual entrepreneur can receive a tax deduction can be answered in the affirmative. The main condition for individual entrepreneurs is the fact of paying a 13 percent tax.

Individual entrepreneur (IP)(legacy private entrepreneur (PE), PBOYUL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but actually possessing many rights legal entities. The rules of the civil code regulating the activities of legal entities apply to individual entrepreneurs, except in cases where separate articles of laws or legal acts are prescribed for entrepreneurs.()

Due to some legal restrictions (it is impossible to appoint full-fledged directors to branches in the first place), an individual entrepreneur is almost always a micro-business or small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

At gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From RUB 0.9 million for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

Fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

If the individual entrepreneur fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, paragraph 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Article 198, paragraph 2. (b) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles.

Fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will only be a fine.

Non-payment or incomplete payment of taxes (fees)
1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) shall entail the collection of a fine in the amount of 20 percent of the unpaid amount of tax (fee).
3. The acts provided for in paragraph 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of tax (fee). (Article 122 of the Tax Code)

Penalty

If you were just late in payment (but did not provide false information), then there will be penalties.

The penalties for everyone are the same (1/300 multiplied by the key rate of the Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, taking into account the fact that banks give loans for at least 17-20 %). You can count them.

Licenses

Some types of activities an individual entrepreneur can only engage in after receiving a license, or permissions. Licensed activities of individual entrepreneurs include: pharmaceutical, private investigation, transportation of goods and passengers by rail, sea, air, as well as others.

An individual entrepreneur cannot engage in closed types of activities. These types of activities include the development and/or sale of military products, turnover narcotic drugs, poisons, etc. Since 2006, production and sale have also been prohibited. alcoholic products. An individual entrepreneur cannot engage in: alcohol production, wholesale and retail trade alcohol (except for beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, non-state pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (sales possible) and some others.

Differences from legal entities

The state fee for registering individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
An individual entrepreneur does not require a charter and authorized capital, but he is liable for his obligations with all his property.
An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
Individual entrepreneurs do not have cash discipline and can manage the funds in the account as they please. Also, the entrepreneur makes business decisions without recording them. This does not apply to work with cash registers and BSO.
An individual entrepreneur registers a business only in his name, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
A hired employee of an individual entrepreneur has fewer rights than a hired employee of an organization. And although the Labor Code equates organizations and entrepreneurs in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary is required to pay compensation. When closing an individual entrepreneur, such an obligation exists only if it is specified in the employment contract.

Appointment of director

It is legally impossible to appoint a director in an individual entrepreneur. The individual entrepreneur will always be the main manager. However, you can issue a power of attorney to conclude transactions (clause 1 of Article 182 of the Civil Code of the Russian Federation). Since July 1, 2014, it has been legislatively established for individual entrepreneurs to transfer the right to sign an invoice to third parties. Declarations could always be submitted through representatives.

All this, however, does not make the people to whom certain powers are delegated directors. For directors of organizations, a large legislative framework about rights and responsibilities. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, and with all his property he himself is responsible for any other actions of third parties by proxy. Therefore, issuing such powers of attorney is risky.

Registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the district tax office at the place of registration, in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

Individual entrepreneurs can be

adult, capable citizens of the Russian Federation
minor citizens of the Russian Federation (from 16 years of age, with the consent of parents, guardians; married; a court or guardianship authority has made a decision on legal capacity)
foreign citizens living in the Russian Federation

OKVED codes for individual entrepreneurs are the same as for legal entities

Necessary documents for registration of an individual entrepreneur:

Application for state registration of an individual entrepreneur (1 copy). Sheet B of form P21001 must be filled out by the tax office and given to you.
A copy of the Taxpayer Identification Number.
A copy of your passport with registration on one page.
Receipt for payment of the state fee for registration of an individual entrepreneur (800 rubles).
Application for switching to the simplified tax system (If you need to switch).

An application for registration of individual entrepreneurs and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or you will receive a refusal.

You must be given the following documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from the Unified State Register of Individual Entrepreneurs (USRIP)

After registration

After registering an individual entrepreneur It is necessary to register with the pension fund and the Compulsory Medical Insurance Fund and obtain statistics codes.

Also necessary, but optional for an entrepreneur, is opening a current account, making a seal, registering a cash register, and registering with Rospotrebnadzor.

Taxes

Individual entrepreneur pays a fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 rubles + 1% of income over 300,000 rubles. The fixed contribution is paid regardless of income, even if the income is zero. To calculate the amount, use the IP fixed payment calculator. There are also KBK and calculation details.

An individual entrepreneur can apply tax schemes: simplified tax system (simplified), UTII (imputed tax) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application; if you do not write applications, then OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can use PSN. Also, individual entrepreneurs do not pay 13% on personal profits in the form of dividends.

An entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit financial statements (this includes only a balance sheet and financial statements). financial results). This does not exclude the obligation to keep tax records: declarations of the simplified tax system, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified tax system and other documents can be prepared online in a free service.

Inexpensive programs for individual entrepreneurs include those with the ability to submit reports via the Internet. 500 rubles/month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult for an individual entrepreneur to get a loan from a bank than for a legal entity. Many banks also give mortgages with difficulty or require guarantors.

An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profit is not allocated there. Patent and UTII are especially opaque in this matter; these systems do not even record income. The simplified tax system “Income” is also unclear, because it is not clear how many expenses there are. The simplified tax system "Income-Expenditures", Unified Agricultural Tax and OSNO most clearly reflect the real state of the individual entrepreneur's business (there is an accounting of income and expenses), but unfortunately these systems are used less frequently.
The individual entrepreneur himself (as opposed to the organization) cannot act as collateral in the bank. After all, he is an individual. The property of an individual can be collateral, but this is legally more complicated than collateral from an organization.
An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, giving up everything, etc. And if in an organization you can change the director and founders with the click of a finger, then in this case an individual entrepreneur can just close it and terminate the loan agreement or go to court. IP cannot be re-registered.

If a business loan is denied, then you can try to take out a consumer loan as an individual, without even disclosing your plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or has a salary card with this bank.

Subsidy and support

In our country, hundreds of foundations (state and not only) provide consultations, subsidies, and preferential loans for individual entrepreneurs. Different regions have different programs and help centers (you need to search). .

Rice. Number of individual entrepreneurs per 10,000 population

Experience

Pension experience

If the entrepreneur pays everything regularly to the Pension Fund, then the pension period runs from the moment of state registration until the closure of the individual entrepreneur, regardless of income.

Pension

According to current legislation, an individual entrepreneur will receive a minimum pension, regardless of how many contributions to the Pension Fund he pays.

The country is undergoing almost continuous pension reform and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then his pension will not be indexed.

Insurance experience

The insurance period for the Social Insurance Fund only applies if the entrepreneur voluntarily pays contributions to the social insurance (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur himself. It is accepted only for hired workers. An individual entrepreneur, unlike a director, is not a mercenary.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in the work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because... then you will have to pay all salary taxes.

Only a female entrepreneur can receive maternity leave and only under the condition of voluntary social insurance. .

Any businessman, regardless of gender, can receive an allowance of up to one and a half. Either in RUSZN or in the FSS.

Individual entrepreneurs are not entitled to leave. Because he has no concept of working time or rest time and production calendar does not apply to him either.

Sick leave is granted only to those who voluntarily insure themselves with the Social Insurance Fund. Calculated based on the minimum wage, the amount is insignificant, so in social insurance it makes sense only for mothers on maternity leave.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

Closing an individual entrepreneur occurs in the following cases:

in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
in connection with the death of a person registered as an individual entrepreneur;
by court decision: forcibly
in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
in connection with the cancellation of a document (delay) confirming the right of this person live in Russia;
in connection with a court decision to declare an individual entrepreneur insolvent (bankrupt).

Databases on all individual entrepreneurs

Website Contour.Focus

Partially free Contour.Focus The most convenient search. Just enter any number, last name, title. Only here you can find out OKPO and even accounting information. Some information is hidden.

Extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website

For free Federal Tax Service database Unified State Register of Individual Entrepreneurs (OGRNIP, OKVED, Pension Fund number, etc.). Search by: OGRNIP/TIN or full name and region of residence (patronymic name does not have to be entered).

Bailiff Service

For free FSSP Find out about enforcement proceedings for debt collection, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. Upon first payment. For newly created individual entrepreneurs now (free).

Question and answer

Is it possible to register using temporary registration?

Registration is carried out at the address of permanent residence. To what is indicated in the passport. But you can send documents by mail. According to the law, it is possible to register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration in the passport (provided that it is more than six months old). You can conduct business in any city in the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur register himself for work and make an entry in his employment record?

An entrepreneur is not considered an employee and does not make an entry in his employment record. Theoretically, he can apply for a job himself, but this is his personal decision. Then he must conclude with himself employment contract, make an entry in work book and pay contributions as for an employee. This is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free that does not directly conflict with the registered one - for example, Adidas, Sberbank, etc. The documents and the sign on the door should still have the full name of the individual entrepreneur. He can also register the name (register a trademark): this costs more than 30 thousand rubles.

Is it possible to work?

Can. Moreover, you don’t have to tell them at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees to the Pension Fund must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two individual entrepreneurs?

An individual entrepreneur is just the status of an individual. It is impossible to simultaneously become an individual entrepreneur twice (to obtain this status if you already have it). There is always one TIN.

What are the benefits?

For disabled people and others preferential categories There are no benefits for entrepreneurship.

Some commercial organizations They also offer their own discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now free for the first year.

The taxation system of the Russian Federation has repeatedly been subjected to massive and comprehensive public censure. It is in the interests of every organization and even an individual citizen to help minimize the amount paid in taxes to the state treasury.

The opposite of taxes is a tax deduction, which is cash, which are deducted from the total amount subject to taxation. It forms part of the taxpayer’s income (the so-called tax base).

The amount charged is controlled by a specialized government agency– the tax office, which, based on collected documents And tax return of an individual, determines the amount of tax deduction.

There are five types of tax deductions: standard, social and professional, property, investment and professional.

An individual entrepreneur can count on all types of tax deductions if he works under the general taxation system. This means that the entrepreneur undertakes to pay 13% personal income tax on income received from commercial activities. Other types of taxation applied in the environment of individual entrepreneurship exclude the possibility of obtaining a tax deduction.

Standard

The Tax Code of the Russian Federation defines cases and provides a list of categories of the population that may qualify for a standard tax deduction.

citizens injured during the accident Chernobyl nuclear power plant, or persons affected by other man-made disasters;
relatives, parents, spouses of military personnel killed in “hot spots”.

Social and professional

Social tax deductions include the following items:

financial expenses aimed at training;
expenses related to charitable activities;
purchasing medicines and;
expenses associated with the funded part of pension contributions.

Professional tax deductions include deductions from income received for the creation of works of art or inventions related to science or high technology. The professional tax deduction is compensation for production costs.

In other cases - if there is no documentary evidence of expenses incurred - the tax deduction is calculated in accordance with the standard. For individual entrepreneurs, in some cases it may be 20% of the amount of income funds.

The main items of social tax deductions are expenses for education and treatment. A citizen has the right to apply for compensation when purchasing medicines or when treating yourself or your loved ones.

In this case, the drugs are prescribed by a qualified doctor, who provides documents certified by his seal about their prescription. The same applies to medical insurance, for which a citizen has the right to receive compensation in the form of a tax deduction according to a similar scheme.

A taxpayer, according to current legislation, can submit documents to receive a social tax deduction for. However, the amount of tax deduction should not exceed the maximum permissible amount. Typically, the maximum amount of social tax deduction is no more than 5,000 rubles.

Property

The actors in the process of financial payments of this type are sellers, buyers and builders of their own housing. The regulator of the method and methodology of calculation is. And the determining factors are the status of the taxpayer in this transaction and the type of real estate.

Article 220 of the Tax Code of the Russian Federation also provides a list of documents that are necessary to send a taxpayer to tax office- this is a declaration of financial income of an individual; an agreement reflecting a transaction for the sale or purchase of real estate; a certified document that reflects all real estate transactions.

There is some confusion associated with the term “individual entrepreneur” on the territory of the Russian Federation. This occurs due to the transfer of rights to real estate acquired by an entrepreneur to an individual.

However, the One state register for real estate does not reflect the status of an individual “individual entrepreneur”. This inconsistency introduces some difficulties in determining the funds subject to tax deduction for transactions of an individual entrepreneur with real estate. They decide on an individual basis with the tax office.

Execution following conditions can provide an individual entrepreneur with the opportunity to receive a tax deduction:

taxable income tax in the amount of 13% income of an individual;
certified documents confirming the withholding of taxes from the income of an individual;
there is registered property, housing or land plot, registered to a specific individual.

When calculating tax deductions, some restrictions apply.

Firstly, they apply to the amount returned by the state when calculating a property tax deduction - it cannot exceed 26,000 rubles.
Sale of real estate from related persons: when selling real estate by a relative (spouse, brothers, sisters, parents) or the employer of an individual, no tax deduction is made.
The state has determined that the tax deduction is one-time only. Purchase an individual additional real estate for subsequent rental will not be a reason for the accrual of a tax deduction. After January 1, 2014, a new state regulation of the accrual of tax deductions came into force - the amount of the tax deduction still cannot exceed 26,000 rubles, but it can be divided into several real estate properties.
A tax deduction can only be received by a person living in Russia for more than 183 days a year.
Russian legislation defines the category of those who do not have the right to receive a tax deduction as individual entrepreneurs who use a special regime with their taxation system.

The basis for the impossibility of applying the tax deduction procedure for an individual entrepreneur is the lack of taxable income. Another factor preventing the start of the payment procedure may be UTII.

All of the above factors make it impossible to deduct tax deductions when purchasing/selling an apartment or other type of real estate, and also exclude any other possibility for an entrepreneur to receive a tax deduction.

Only general system taxation makes it possible to compensate for tax deductions from the amount of taxes paid.

A specialized system for withdrawing tax funds involves reducing the burden on small businesses; it is related to simplification of the procedure accounting. An individual entrepreneur in this case is faced with a choice: how to build his own taxation system - company income (the tax rate in this case is 6%) or a system that takes into account the difference in income and expenses of the enterprise (in this case the tax rate will fluctuate around 5 -15% percent).

Features for UTII

The single tax on imputed income () is a more specific phenomenon. Firstly, this system taxation is open only to selected in a certain way regulatory authorities of types of activities; secondly, it uses quite intricate calculation formulas that contain various coefficients.

An individual entrepreneur makes payments for employees to the Pension Fund of the Russian Federation, to the Mandatory health insurance and Foundation social insurance. The data is taken as a percentage relative to the minimum wage (minimum wage). In this situation, the entrepreneur does not pay 13% personal income tax, and accordingly, he is deprived of the opportunity to receive a tax deduction.

All situations described above for paying taxes according to a simplified scheme exclude the possibility of returning part of financial resources for real estate transactions and the return of any other funds through a tax deduction.

Tax deductions for individual entrepreneurs and LLCs are presented in this video.

Registration of an individual entrepreneur takes place at the tax office. Like any other legally significant action, it is accompanied by the issuance of official document. For a long time This document was a certificate of registration of individual entrepreneurs, but since 2017 it has ceased to be issued.

In this article we will look at several important issues:

why the Federal Tax Service no longer issues a certificate of state registration of individual entrepreneurs;
what document now replaces the individual entrepreneur certificate;
does it have legal force IP registration certificate issued before 2017.

Why did they stop issuing certificates?

The certificate of state registration of individual entrepreneurs was issued on a secure printed form with an official seal. This led to additional expenses for the Federal Tax Service, which, of course, were covered from the budget. In addition, secure forms required special storage conditions and control over their issuance, which delayed the registration procedure for individual entrepreneurs.

In the Order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14/481, the main reason for refusing to issue and individual entrepreneurs is the increase in the efficiency of electronic interaction of all interested parties.

In addition, many state registers of the Russian Federation are now stored and maintained in electronic form. To conduct a transaction or other legally significant action, you must obtain a current extract from the relevant register.

For example, requesting a fresh extract from the Unified State Register of Individual Entrepreneurs (Unified State Register of Individual Entrepreneurs) is a mandatory condition during the verification of the counterparty. Obtaining current information from the register allows you to verify that the individual entrepreneur certificate presented by the transaction partner is not fake.

A similar procedure has been in effect in the real estate sector for two years now. Instead of a certificate of registration of rights to real estate, an extract from the Unified State Register of Real Estate is issued, which confirms the rights and obligations of the owner.

Transition to electronic document management

After the certificate of state registration of individual entrepreneurs on a secure form was no longer issued, it was replaced by a USRIP registration sheet on plain paper. Another name for this document is form P60009.

The USRIP entry sheet does not replace an extract from the register and includes only the most necessary information. In essence, this is simply confirmation of the fact of registration of an individual entrepreneur and nothing more.

Paper documents on opening an individual entrepreneur were mandatory issued to applicants until April 28, 2018. But after the inclusion in the law “On State Registration of Legal Entities and Individual Entrepreneurs”, the Unified State Register of Entrepreneurs registration sheet is issued in electronic form.

That is, after successful registration of an individual entrepreneur, a letter from the registration inspectorate is sent to the applicant’s e-mail address. You no longer need to visit the Federal Tax Service to pick up paper documents. However, if an entrepreneur wants to have, in addition to the electronic version, a paper document, he must submit a corresponding request to the inspectorate.

The request form for issuing a paper sheet of the Unified State Register of Entrepreneurs has not been officially established. We recommend that applicants in this matter be guided by letter dated May 21, 2018 No. 15-18/04830з@ Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. In this letter, the tax office offered to obtain a Unified State Register of Legal Entities for organizations. Similarly, you can prepare a request for individual entrepreneurs.

Go to electronic document management made it possible to reduce the time required for registering an individual entrepreneur through the MFC. Previously, additional time was required to transfer paper documents from the tax office to the multifunctional center. As a result, instead of three working days, the procedure was delayed to seven days.

Now it doesn’t matter where you submitted your documents - to the MFC or to tax authority. In both cases, a response must be sent to the applicant electronically on the fourth working day after submission.

Differences between the individual entrepreneur certificate and the USRIP entry sheet

To understand that the individual entrepreneur registration certificate is practically no different from the USRIP entry sheet, it is enough to compare them visually.

Certificate of individual entrepreneur (sample 2016)

As you can see, both documents have approximately the same content:

confirmation of the fact that an entry has been made in the register indicating that an individual has received the status of an individual entrepreneur;
the main state registration number is assigned (OGRNIP certificate);
the date of entry into the Unified State Register of Individual Entrepreneurs and the details of the tax office where the individual entrepreneur is registered is indicated;
signature is affixed and full name official Inspectorate of the Federal Tax Service.

Legal validity of the individual entrepreneur registration certificate

The IP certificate, which was issued before 2017 on a secure printing form, is still legally valid significant document. There is no need to change it.

At the same time, counterparties of an individual entrepreneur registered after 2017 have a question about documenting transactions based on the Unified State Register of Entrepreneurs record sheet.

Thus, in the letter of the Ministry of Finance of Russia dated April 27, 2017 N 03-07-09/25676, the issue of filling out an invoice was considered, in which it is necessary to indicate the number of the certificate of state registration of individual entrepreneurs. What to do in a situation where there is no evidence as such, but only a recording sheet?

From the department’s response it follows that these are two equivalent documents that contain the same information:

date of entry into the register;
issuing authority;
main state registration number (OGRNIP).

The only additional details of the certificate are the series and number of the secure form. Thus, for entrepreneurs registered before 2017, the details of the certificate are entered into the invoice, and for the rest - the number and date of the entry sheet.

Let's summarize:

Until 2017, individual entrepreneurs were issued a certificate of state registration of individual entrepreneurs on a secure form with an identification series and number. All issued certificates continue to be valid and have legal force.
Since 2017, the fact of registration of an entrepreneur is confirmed by another document - the Unified State Register of Entrepreneurs (USRIP) entry sheet in the form P60009.
From April 28, 2018, the USRIP entry sheet is issued to the applicant in electronic form. If you want to receive a paper document, you must submit a request to the tax office where the registration took place.
At documentation transactions involving individual entrepreneurs, you can indicate both the details of the certificate and the details of the record sheet.