How to open an individual entrepreneur for construction and repair: what is required for this

At the beginning, all entrepreneurs have a completely logical question: what if they don’t register an individual entrepreneur and work as an individual. What then?

This situation is acceptable. But you will also pay all taxes on the income you receive as an individual. face. Also, no one has repealed the article “illegal business activity,” which imposes penalties for the systematic receipt of income without proper registration with the tax authority. This responsibility is provided for both by the administrative code (Administrative Code of the Russian Federation, Article 14.1) and the criminal code (Criminal Code of the Russian Federation, Article 171).

Therefore, we will not consider this moment, but will go straight to the procedure for opening an individual entrepreneur.

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Key changes to tax legislation in 2018

The following changes await us in 2021:

• The final transition to new online cash registers from July 1, 2021;
• The emergence of a tax deduction for the purchase of new cash registers for individual entrepreneurs on PSN and UTII;
• Extension of the validity period of UTII until 2021;
• Translation of all strict reporting forms (SRF) into electronic format ;
• Determination of fixed contributions for individual entrepreneurs from January 1, 2021: contributions for pension insurance will amount to 26 thousand 545 rubles, for medical insurance - 5 thousand 840 rubles.

Application for choosing a taxation system for individual entrepreneurs

If an entrepreneur immediately decides to use the simplified tax system, an application to choose individual entrepreneur taxation in the form of a simplified regime is submitted simultaneously with registration documents when opening a business. The current Form 26.2-1 is federally approved and can be filed within 30 days. from the moment of registration of individual entrepreneurs (clause 2 of Statute 346.13 of the Tax Code).

To work for UTII, you must submit an application f. within 5 days from the start of your activity. 26.5-1 (clause 3 of Statute 346.28 of the Tax Code). To use the unified agricultural tax, form 26.1-1 is provided, which is submitted for newly opened individual entrepreneurs within 30 days (clause 2 of article 346.3 of the Tax Code). To register a business, an application f. P21001. To obtain a patent, documents must be submitted no later than 10 days in advance. before starting business (clause 2 of Stat. 346.45 of the Tax Code).

conclusions

1. If you work with legal entities that rely on VAT credit, your choice is OSNO.
2. A small store without branches or representative offices - simplified tax system;
3. A small store with large and constant profits - UTII;
4. Seasonal trade, fairs - PSN.

Memo for determining the taxation system.

Online cash registers for any tax system

Fiscal drive and year OFD included. All models are in the register and comply with the requirements of 54-FZ.

Single imputed income tax (UTII)

This special regime is very profitable and attractive for some entrepreneurs. This is the only alternative tax system that does not calculate taxes based on net income. You can discover this method only if the Tax Code includes the name of your economic activity in the list; the list of types of employment is quite limited. The taxation system is based on tax calculation based on the following data:

• property and territories that are involved in business activities;
• the area of ​​the hall in which commerce develops;
• number of employees in the individual entrepreneur;
• various vehicles.

It is worth noting that individual standards and interest rates are established for each individual type of activity, so be careful when switching to this mode.

The choice of a sane tax is logical when an entrepreneur at the start of his career cannot accurately predict the level of income. When opening a UTII, a businessman also gets an excellent opportunity to reduce the number of insurance premiums by almost fifty percent! The special regime involves quarterly reporting to the tax office and deduction of a single tax. Another big advantage of this system is that there is no need to use special cash register equipment.

When should you make a choice?

You must choose a taxation system before registering yourself as an individual entrepreneur, since along with registration you will have to write an application for the transition to the desired taxation regime. That is, it is necessary to study in advance what systems are available and what pros and cons each has. Then calculate all this in relation to your future business, understand where the maximum benefit is possible for you, and make an informed choice with a feeling of satisfaction.

How to choose a tax regime?

If we are talking about full-fledged distance online trading, you can use the general or simplified mode. When choosing a system, several criteria are taken into account:

• type of trade operations (retail, wholesale);
• trade turnover (estimated);
• the number of employees;
• cost share;
• availability of foreign trade activities (export/import);
• method of purchasing goods for resale (availability of primary accounting documents confirming financial and economic transactions).

Where to begin? We recommend that you objectively assess your expected turnover. If you are within 150 million rubles per year, consider the simplified tax system as a promising taxation regime.

The simplified version provides for two tax rates: 6% of income and 15% of the amount minus expenses. Which mode will be optimal? Estimate the share of expenses in turnover. If it exceeds 65%, choose a rate of 15%. However, we note an important nuance: all expenses must be justified and documented. Expenses include the purchase of goods, order processing, transportation, employee salaries, services for creation, promotion, technical support of websites, etc. If some of the expenses cannot be confirmed or their total share is less than 60%, it is more profitable to work with a 6% rate.

Main tax regime (OSN)

OSN is used for absolutely all types of economic activity, but for individual entrepreneurs themselves, such a regime is not always appropriate and profitable. The fact is that this method involves payment of the entire list of taxes existing in the Russian Federation, financial and accounting reports must be submitted in detailed form, that is, the enterprise is under complete control. If for any reason an entrepreneur does not apply for the use of alternative regimes during registration, then he is automatically transferred to the OSN. Then it will be possible to open a new regime, but only after a certain time, during which a small business can completely collapse due to the large number of taxes. In addition, to switch to simplified accounting methods, a businessman will have to provide a number of documents that will indicate that the business belongs to a specific type of economic activity. To find out whether you can use simplified regimes, you need to refer to the Unified State Register of Economic Activities.

There you can also find the classifier code, which must be placed on the first page of the state registration certificate. It is better to immediately take care of the application and submit it on time to the tax office when opening an individual enterprise, so as not to have problems with paying excess taxes. OSN involves the completion of the following mandatory tasks:

• maintaining complete accounting and financial statements;
• formation of a complex ledger of expenses and income for all periods;
• registration of all business transactions and relationships with objects of the economic environment.

If you cannot use simplified reporting methods, then you need to familiarize yourself with the tax percentage rates that OSN assumes:

• comprehensive income tax in the amount of twenty percent of the difference in income and business expenses;
• payments for ownership of property used in the process of business activity;
• complex value added tax - most often it is eighteen percent of the cost of goods or services (an exception is VAT, which is paid to suppliers).

Product suppliers calculate their cost of value added tax, which is included in the retail price of goods.

Note!!! For individual entrepreneurs who operate under a simplified regime, income tax is replaced by personal income tax, which is only thirteen percent!

Who should become a member of the SRO

Despite the fact that compulsory licensing of construction services has long been abolished, it remains important to obtain special permission. It does not need to be taken if you plan to carry out only repair and finishing work, which includes:

• applying plaster;
• plasterboard finishing;
• pouring the screed
• painting, excavation, facing works;
• interior finishing work and current repairs.

Whether an SRO is needed for finishing work is determined by Order No. 624 of the Ministry of Regional Development of the Russian Federation dated December 30, 2009: it contains a list of all services that can only be performed with SRO approval, and this includes almost all façade and thermal insulation work. Repair and finishing work is not on the list, and no special permit is required for plumbing work.

All other categories of construction entrepreneurs, however, like legal entities, must receive a special permit. But to do this, you must become a member of a self-regulatory organization (abbreviated as SRO). Without permission issued by this organization, the above activities will simply be illegal.

In addition to guaranteeing the quality of work in certain areas of services, which include construction, the task of self-regulatory organizations is to prevent negative consequences from poorly performed work, as well as compensation for damage in such situations. The activities of SRO are regulated by Federal Law No. 315 dated December 1, 2007.

If you intend to open an individual entrepreneur for construction and repair in 2021, first clarify the requirements for conducting these types of activities and the conditions for joining local SROs, only then register as an individual entrepreneur.

To join an SRO, you need to submit an application to one of the construction self-regulatory organizations in the region. Members of the SRO must make mandatory contributions: entrance (from 3 to 15 thousand rubles) and monthly (from 3 thousand rubles). Their value is determined by the organization itself.

In addition to contributions, it is also important to take out and pay for the entrepreneur’s civil liability insurance. If an individual entrepreneur plans to work independently, without hiring employees, then he himself must have a specialized education, as well as practical experience in construction for at least five years. Although each self-regulatory organization may establish other requirements for its participants. A work permit issued by an SRO is valid throughout the entire territory of the Russian Federation.

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Which taxation is better for individual entrepreneurs - OSNO or simplified tax system

To choose the optimal taxation system, it is necessary to assess the scale and criteria of the entrepreneur’s business. OSNO is a more “heavy” regime that obliges taxpayers to pay more taxes and submit various reports. But for, for example, wholesalers, the general system is indispensable, since it makes it possible to issue VAT.

Simplified taxation is more beneficial for small entrepreneurs providing various services, as it replaces part of the taxes with one. The list of reporting on the simplified tax system consists of a tax return, which is submitted once a year. But the use of the simplified regime has legislative restrictions (stat. 346.12, 346.13 NK).

Choice of taxation for individual entrepreneurs

So, have you already decided what kind of activity you will conduct? In this case, how to choose the right taxation system for individual entrepreneurs depends on the OKVED workers. Certain modes can be excluded immediately. Because the unified agricultural tax can only be used by agricultural producers, including peasant farms (stat. 346.2 of the Tax Code). Don't belong to this category? This means that the Unified Agricultural Tax is not suitable for you.

Let's go further - PSN or patent. This regime can also not be applied by all entrepreneurs, but only by those in whose regions and for specific types of activities the PSN operates. Legislatively, the possibility of using a patent in certain areas of business is established in the stat. 346.43, to be specified by the constituent entities of the Russian Federation. The federal list of “patent” activities is specified in paragraph 2 of the statute. 346.43 Tax Code. When calculating tax, calculations are made not from actual income, but from hypothetically possible amounts that are approved by type of business, that is, according to OKVED.

UTII or imputation is another preferential regime, transfer to which is possible on a voluntary basis for permitted types of activities. For example, you can use the imputed system for household services or retail trade, but it is prohibited for entrepreneurs engaged in wholesale trade, construction, and production (clause 2 of Article 346.26 of the Tax Code). The exact list of businesses on UTII is approved by regional authorities. The tax is calculated based on basic profitability indicators and adjustment factors.

Before you finally decide on the taxation of individual entrepreneurs - which of the given special regimes is better, familiarize yourself with the remaining systems. These are the general taxation system or OSNO and the simplified taxation system (USN). The first is considered traditional and is also widely used by enterprises, the second allows you to replace part of the taxes with the payment of a single fiscal fee.

Individual invoice and seal

The law does not oblige an individual entrepreneur to have a seal, but it is still needed in the cash receipt order (PKO).

Settlements between persons conducting business activities are carried out both in cash and non-cash. For cash payments there are restrictions established by the Central Bank of the Russian Federation - within the framework of one agreement, cash payments are allowed within 100 thousand rubles. If this limit is exceeded, all payments are made only by bank transfer.

What tax to choose when opening an individual entrepreneur

In relation to the above example, it turns out that it is most profitable to work on a patent. Is the choice of taxation for individual entrepreneurs made upon registration or is it possible to submit documents on the application of one or another regime already in the process of work? By default, if the entrepreneur has not submitted the appropriate application, it is considered that the individual entrepreneur uses the general regime - OSNO. In order not to get into trouble and not be faced with the need to calculate taxes on income at a rate of 13%, do not forget to provide the Federal Tax Service with all the necessary documents in advance - the list varies depending on which system you have chosen for yourself.

Note! When registering an individual entrepreneur, the choice of taxation system is carried out voluntarily, but subject to legislative restrictions.

Which tax to choose for an individual entrepreneur - example of calculations

Let's assume that an entrepreneur is registered in Rostov-on-Don and provides hairdressing services. The staff consists of 5 people with individual entrepreneurs. Monthly income is on average 400,000 rubles, expenses are 220,000 rubles, including insurance premiums for staff - 24,000 rubles. What type of tax should I choose for an individual entrepreneur ? Let's calculate the fiscal burden for one quarter for different taxation systems:

• STS “Income” – 400,000 rubles. x 3 months x 6% (tax rate) = 72,000 rub. We reduce the tax on insurance premiums, taking into account the limit of 50% = 72,000 rubles. / 2 = 36,000 rub. Based on the results of the offset, the tax payable for one quarter will be: 36,000 rubles.
• STS “Income minus expenses” – (400,000 rubles x 3 months) – (220,000 rubles x 3 months) x 10% (tax rate for the Rostov region according to Law No. 195-ZS of December 29, 2008) = 54,000 rub. – tax payable for the quarter.
• UTII - according to stat. 346.29, the value of the basic profitability is equal to 7,500 rubles, the physical indicator is the number of employees, including individual entrepreneurs, that is, 5 people, K1 for 2021 = 1.798, K2 = 1. Let’s calculate the tax for the quarter = 7,500 rubles. x 1 x 1.798 x (5 + 5 + 5) x 15% = 30,341 rub. We make a credit for insurance premiums taking into account the limit of 50% = 30341/2 = 15171 rubles. – tax payable for the quarter.
• PSN - potential income per year for hairdressing services in the Rostov region is 900,000 rubles. The cost of a patent per year is 900,000 rubles. x 6% = 54,000 rubles, for one quarter you will have to pay 13,500 rubles.
• Unified agricultural tax – prohibited.