How to become self-employed in 2021 - step-by-step instructions: registering self-employment

Law on self-employed citizens - text, types of activities of self-employed people, comments. Free online legal consultation.

On November 27, 2021, the President of Russia signed a law on the self-employed, which, from January 1, 2021, introduced a new special tax regime “professional income tax” (NPT), designed to bring self-employed citizens out of the shadows. After the law came into force and the experiment was further expanded, fellow citizens began to actively search the Internet for information using queries such as “law on self-employed citizens of Russia,” “law on self-employed citizens, text of the law,” or “law on self-employed citizens from 2021.” Let's understand the provisions of the law together.

List of permitted activities

Officials made sure that the services of the self-employed corresponded to the name of the tax regime.

List of activities in 2021

IT sphere

Administration
Data analysis
Webmaster
Layout and design
Computer wizard
Data processing
Programmer
Technical support
Other

Auto

Car wash
Car service
Car evacuation and towing
Driver
Cargo transportation
Transportation of passengers
Other

Rent

Apartments for rent
Rent a car
Provision of licenses
Rental
Temporary residence service
Storage service
Other

House

Domestic services
Housekeeping
Governess
Delivery
Nanny
Cook
Nurse
Social help
Watchman
Cleaning
Dry cleaning
Other

Animals

Animal vaccination
Grooming
Trainer
Cynology
Animal foster care
Animal care
Other

Health

Nutritionist
Consulting
Speech therapist
Masseur
Psychologist
Trainer, instructor
Other

Information Services

Research
Marketing, advertising
Ritual services
Surveys, collection of opinions
Translator
Other

beauty

Consulting
Cosmetologist
Mani Pedi
Model
Hairdresser
Stylist
Tattoo and piercing
Epilation
Other

Education

Tutor
Trainer
Teacher
Other

Catering

Confectioner
Service
Cook
Other

Cloth

Fashion designer, designer
Sewing
Fabrics, cutting, sewing
Other

Nature

Landscaping
Livestock
Forest, hunting, fishing
Recycling
Reception or delivery of scrap
Agricultural services
Other

Other

Loader
Copywriter
Porter
Security
Writer
Paid toilets
Other

Entertainment

Animator
Artist, singer, musician
Presenter, showman, toastmaster
Guide, tour guide
Other

Repair

Household repairs
Design
Finishing
Repair of household appliances
Renovation of apartments
Restoration
Plumber
Construction
Maintenance
Electrician
Other

Do it yourself

Blacksmith
Metalworking
Design
Manufacturing Services
Joiner, carpenter
Assembly services
Other

Sport

Consulting
Masseur
Trainer, instructor
Other

Trade in self-produced goods

Own production
Other

Finance

Accountant
Accounting
Consulting
Realtor
Insurance services
Courier services
Financial services
Other

Photo, video, print

Publishing services
Operator
Digitization
Printing
Photographer
Artist
Other

Lawyers

Consulting
Tax consultant
Legal services
Other

Other professional services, but only if they do not require hiring of employees.

According to the website nalog.ru

In fact, there is no
complete list of activities for the self-employed . Self-employed people are allowed all types of activities , except for a small list of prohibited ones.
I pay special attention to the last point . Self-employed people, unlike individual entrepreneurs, cannot hire people . If this condition is met, then the entrepreneur can provide other services for which there is demand.

Tax regime for self-employed in the Moscow region: transition conditions and advance payment for beginners

The Moscow region was among the pilot regions where a special “Professional Income Tax” regime was introduced on January 1, 2021. It applies to people who work for themselves and do not contribute part of their income to the state budget. In order for self-employed residents of the Moscow region to more actively switch to the new tax, they were freed from bureaucratic delays, promised unburdensome rates for ten years, and in the first year of the experiment - maximum tolerance towards violators. Read about how freelancers can come out of the shadows, what conditions are established by the special tax regime and what threatens undisciplined payers in the material of the mosreg.ru portal.

How to get a social tax deduction in the Moscow region>>

Who will pay

Source: Photobank of the Moscow region, Boris Chubatyuk

A special tax regime applies to people who do not have employers or employees. However, there are no restrictions on attracting assistants under civil law contracts. Individuals do not need to register as entrepreneurs (unless this is required by the rules for conducting a certain type of business activity).

The special regime can be combined with work under an employment contract (it will be subject to personal income tax).

Self-employed people whose annual income does not exceed 2.4 million rubles (200 thousand rubles per month) can use the special regime.

The special regime is not suitable for those who:

— received income of more than 2.4 million rubles in a calendar year (legislators cannot change this limit for 10 years while the experiment is ongoing);

— sells excisable and marked goods;

— resells goods (except personal belongings) and property rights;

— extracts or sells minerals;

- conducts mediation activities;

— delivers goods with acceptance of payments in favor of other persons (except for delivery using cash register equipment registered to the seller of goods);

— applies other taxation regimes;

- conducts business activities subject to personal income tax.

The special regime does not apply to income:

— from the sale of real estate and transport;

— from the transfer of property rights to real estate (except for rent or rental housing);

— from the sale of shares in the authorized capital, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;

- from performing services and work under civil contracts in which the customer is a current or former employer (a former employer is considered to be an employer from whom the self-employed left less than two years ago).

A self-employed person who regularly conducts such types of activities will not be able to apply the special regime. If this is a one-time transaction, then it will be subject to personal income tax.

Payment of property tax for individuals in the Moscow region: calculation procedure and benefits>>

Tax rates

Source: , pixabay.com

If a self-employed person provides services to citizens, the tax rate for him is 4%; if for individual entrepreneurs and legal entities - 6%.

During the experiment, which will last until the end of 2028, the state does not have the right to change rates.

How to register an individual entrepreneur in the Moscow region>>

Transition to a special regime and tax advance

Source: RIAMO, Nikolay Koreshkov

To switch to a special regime, you need to download the “My Tax” mobile application and register. Those who do not have a personal account on the Federal Tax Service website will have to create one.

All payments to clients must be carried out using the service. The program generates checks for delivery to customers and sends payment information to the inspectorate.

Newcomers are provided with an advance payment of taxes in the amount of 10 thousand rubles.

When you first launch the application, the “Revenue” column is zero. After each trading transaction, a fiscal receipt is generated, on which the taxpayer’s TIN and the amount of the transaction are recorded.

Payments must be made monthly no later than the 25th. The tax office calculates the amount of tax and sends a notice with payment details. You can transfer funds through the application. If the tax for a month is less than 100 rubles, it will be transferred to the next month.

Using the “My Tax” service, you can also remove yourself from tax registration.

Employment centers of the Moscow region. Map>>

What does the special regime give to the self-employed?

Source: RIAMO

Self-employed people paying professional income tax are exempt from the following obligations:

— personal income tax payment;

— payment of VAT (except for “import”);

— payment of insurance premiums (1.5% of the tax amount will go to the Compulsory Medical Insurance Fund; contributions to compulsory pension insurance are paid at will);

— use of an online cash register (for entrepreneurs it is not required only for income that is subject to professional income tax);

- submission of declarations.

Self-employed people are not exempt from paying property tax on individuals, and entrepreneurs are also not exempt from the duties of a tax agent.

How to get help in hiring employees for a Russian employer in the Moscow region>>

How will they be fined for violations?

Source: Photobank of the Moscow region, Alexander Kozhokhin

A special tax regime allows you to legally run a business and receive income from part-time jobs without the risk of receiving a fine for business activities without registration.

Failure to register with the tax inspectorate will result in a fine of 10% of the income received, but not less than 40 thousand rubles.

The sanction for violating the procedure or deadlines for transmitting information about settlements to the tax office is 20% of the check amount (but not less than 1 thousand rubles). If the rules are violated again within six months, the fine is 100% of the settlement amount (but not less than 5 thousand rubles).

How to open your own business in the Moscow region: company registration and forms of support>>

List of prohibited activities

In addition to the tasks that require employees, the state has introduced a number of targeted prohibitions. Here is their list:

Resale of goods and property rights;
Trade in excisable products, such as gasoline or alcohol;
Extraction and sale of minerals;
Activities based on a contract of agency, commission, agency agreement, carried out with another entrepreneur in his interests.

For all of the above, you must choose a different taxation system.

Annual Income Limits

The Federal Tax Service introduced a revenue ceiling of 2.4 million rubles. in year. If an entrepreneur exceeds it, he is forced to change the regime. Why? Because in this way the government pushes successful businessmen to increase the size of their business.

The economy needs growing companies. A person goes from self-employed to individual entrepreneur and creates jobs for people. The population has money and they begin to spend it. Citizens and businesses also buy products from startups.

You can stay in this mode. No one and nothing prevents you from keeping your earnings below 2.4 million rubles. in year. However, it will be useful to keep up to date with what is happening, because it is possible that the government will lower or increase this level in the future.

How to register as self-employed

To start paying taxes as a self-employed person, you need to register with the Federal Tax Service. There are 5 ways.

Through the free My Tax .
On the Federal Tax Service website through the taxpayer’s personal account .
Using your personal account on the government services website.
With the help of authorized banks. Their list is at the link .
Come in person to your local Federal Tax Service office.

You can become self-employed without leaving home. I prefer to do everything online to avoid standing in lines. In general, I know from experience that service at the tax office is not the fastest and sometimes my mood drops due to rudeness.

Video: Opening a self-employed business in 20 minutes. My Tax app

How to stop being self-employed

Popular wisdom says: “Opening a business is easier than closing it.” This partially applies to the self-employed.

You can close in 2 ways:

Exceed the revenue ceiling of 2.4 million rubles. in year;
Stop using this regime yourself.

To implement the second scenario, the “My Tax” application is best suited. There you need to go to your profile and at the bottom click the “ Deregister NAP ” button.

But: in order to close, an entrepreneur must not have outstanding obligations to the tax authorities .

Self-employment registration: algorithm of actions

To become a special mode user, you need to register and receive appropriate confirmation. All details of the procedure are in the Tax Code.

Self-employment is formalized in different ways. Let's take a closer look at all the cases.

Via the app

First of all, download the program from Google Play or the AppStore , based on your device and OS.

Next, open it, check the box to consent to the processing of information and accept the rules.

After this, a screen will appear asking you to select the appropriate registration method.

No. 1 – according to the passport:

select “Registration using a Russian passport”;
enter your mobile number;
enter the code from the SMS that will be sent to the mentioned phone number;
mark the region;
scan the passport page with the photo: to do this, you need to point the camera at the document and click “Recognize”;
make sure the information read is correct: everything is correct - click “Confirm”, if you notice errors - “Recognize again”;
add or take a photo to verify your identity;
Click the “Confirm” button to complete registration.

When you complete all of the above steps, the program will automatically notify the inspectorate about registration.

This is the easiest and most convenient way to register, taking literally 3-5 minutes. By choosing it, you don’t have to visit the tax office, and complete all the necessary procedures online. In addition, for further interaction with the inspection, the program will be needed in any case. Through it, inspectors monitor the self-employed.

The program itself has 2 more design options.

No. 2 – on State Services:

create an account on the portal;
enter your passport information, phone number, SNILS;
confirm the creation of an account in the MFC (you need a passport and the phone number previously specified on the website);
on the registration screen in the system, select the appropriate option;
enter your login details, mobile number and code from SMS;
select the desired region, check the TIN and click on the “Confirm” button.

No. 3 – through a personal account on the official tax office resource:

log into your account using a confirmed entry on State Services;
or obtain login details from the tax inspector;
indicate your mobile phone number and password from SMS;
select your region and confirm your registration.

The last method is suitable not only for residents of the Russian Federation, but also for foreigners.

If you have a confirmed account on the Federal Tax Service website or State Services, the easiest and fastest way to apply for self-employment is through these resources. If there is no entry, register using your passport. In any case, it is more convenient than contacting the service or MFC.

On PC in browser

You can register without the application. This is done directly on the Federal Tax Service resource in the tax payer’s personal account. To log in, you will need the same data that the application requests (login/password or State Services account).

The scheme is similar:

log in via browser (login = Taxpayer Identification Number);
enter the password and click “Register”;
agree to the processing of the requested information;
Click "Next" and confirm.

This completes the registration for individuals. No passport or photo needed. If self-employment is registered by an individual entrepreneur, the entrepreneur will have to additionally notify the inspectorate that he refuses another special regime. For example, from the simplified tax system or a patent. You cannot combine modes. Otherwise, the tax office will cancel the registration. Such notification must be submitted within a month.

If an individual entrepreneur applies a patent, you should first wait until its validity period expires or notify in advance of the termination of this activity. And only then register the NAP payer.

At an authorized bank

Another channel for registration is a bank that offers such a service. Most often, you can get the status in the institution’s mobile service. For example, let's take Sberbank.

What you need to do to obtain the status:

go to the bank’s online application;
find the item “Your business” in the catalog section;
indicate the card for registration (it is better to issue a separate one for this, optimally a digital one);
register a real telephone number (registration data will be sent to it, later fiscal documents will be sent here);
put a check mark next to the region where you plan to conduct activities;
determine a specific area by selecting from the proposed options in the list - consulting, marketing/advertising, cosmetologist, and so on (you can select 3-5 areas);
read the terms of connection and click on the “Continue” button;
wait for a response from the tax office, which arrives within a few minutes;
wait for a notification from the bank informing you about the connection of the service.

In general, the registration procedure through the bank takes no more than 6 days. But usually everything goes much faster.

After this, in the Sberbank application it will be possible to generate electronic checks , which are the only mandatory type of reporting for the self-employed. They confirm income. This information is later taken into account when calculating tax. Checks in the application can even be generated for foreign organizations.

When paying by transfer to a card, fiscal documents are created automatically. You will have to generate them manually only if you pay in cash, to an account, or if the payer is an individual entrepreneur/legal entity.

In addition, the bank’s service has other bonus offers for self-employed people. These are various tools that make routine daily processes easier. For example, a calendar for recording/accounting clients, a document designer, a training platform with useful materials, 3 free legal consultations.

In addition, loans with special conditions are available to the self-employed for personal purposes or the development of their business. The mortgage is from 1.4% per annum.

The self-employment registration service is provided not only at Sberbank. A complete list of organizations that support data exchange with the tax office is available on the official website of the Federal Tax Service.

It contains:

"Alfa Bank";
"Kiwi";
"CUBE";
"VTB";
"MTS-Bank";
Tinkoff and others.

At the tax office

The last option is to go to the nearest service at your place of residence. Before doing this, you need to fill out a notification in the appropriate form.

It states:

TIN, authority code;
personal data: full name/gender/date of birth;
type/field of activity;
passport information;
residential address;
date/signature.

To renounce your status in the future, you must submit a similar document on termination of activity.

It should be taken into account that registration may be refused. But this happens extremely rarely. The main reason is inconsistencies or contradictions between the submitted documents and the information held by the tax office.

Place of work of the self-employed

A self-employed person can work:

Houses;
trips;
in the office.

Let's consider each option in more detail.

An example of working from home is freelancing. You must have a computer and the Internet. Most often, web programmers or copywriters, bloggers or YouTubers sit at home. They don't need to go out anywhere.

Field work means visiting the places where services will be provided. Such activities include, for example, tutoring or fixing a bathroom. If it is possible to conduct business online (as is the case with tutoring), then it is better to do this, because this will eliminate travel costs.

Working in an office is the rarest and most expensive option, but not because evil bosses constantly burden you with tasks, but because supervisors and self-employed people are still learning to interact in the context of the established order. For example, it turned out that legal entities and individual entrepreneurs do not need to make insurance contributions and pay personal income tax to state funds for the self-employed. And entrepreneurs, in order to receive payment, need to write a check with details.

What income is subject to tax?

NAP taxes the income of an individual entrepreneur or “physician” from the sale of goods, work, services, and property rights.

Important! The date of receipt of income from the sale of goods or services is the date of receipt of funds or the date of receipt of funds into the taxpayer’s bank accounts or, on his behalf, into the accounts of third parties.

In this case, the following income :

received within the framework of labor relations;
from the sale of real estate, vehicles;
from the transfer of property rights to real estate, with the exception of rental (hiring) of residential premises;
state and municipal employees, with the exception of income from leasing (renting) residential premises;
from the sale of property used by taxpayers for personal, household and (or) other similar needs;
from the sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
from conducting activities within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
from the provision by “physicists” of services and work under civil contracts, provided that the customers of the services and work are their employers or persons who were their employers less than two years ago;
from certain types of activities, for example, supervising and caring for children, the sick, the elderly over 80 years of age, and other persons in need of constant outside care as determined by a medical organization;
from the assignment (assignment) of rights of claim;
in kind;
from arbitration management, from the activities of a mediator, appraisal activities, the activities of a notary engaged in private practice, and advocacy.

Exceptions are made to avoid double taxation, since the transferred income is subject to personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation in the generally established manner.

For example , income from the sale of real estate from a “physicist” is taxed at a rate of 13% and is not subject to repeated NPA taxation.

For individual entrepreneurs who previously used a different special regime, the specifics of recognizing income when calculating the income tax (Clause 3 of Law No. 422-FZ) have been established. Such individual entrepreneurs do not recognize income from the sale of goods (work, services, property rights) as part of their income when calculating the tax return, if payment for the specified income was received after the individual entrepreneur switched to paying the tax return, having previously used other special regimes.

Paying taxes for self-employed people

Self-employed people pay taxes differently than individual entrepreneurs or legal entities. There are 2 rates in total: 4% if the income was received from individuals, and 6% if the income was received from individual entrepreneurs and legal entities. These rates will be valid for 10 years. The Federal Tax Service promises not to change them.

How is income recorded and tax calculated?

It’s simple: you just need to enter the amount of income and its source in the “My Tax” application. Then the system will do everything itself. Data on paid taxes is stored for 1 month.

No declarations or accounting.

I would not deceive the Federal Tax Service. If a self-employed person has made a transaction with an individual entrepreneur, then it should be entered in the application accordingly. The tax office will still track the payment, find how it was recorded and issue a fine. I’m not scaring, it’s real: once a foreign journalist interviewed the former head of the Federal Tax Service M. Mishustin, who showed the reporter where this guest made his last purchases in Russia and for what amount.

The IRS knows more about us than we think.

Video: How self-employed people pay taxes. Professional income tax

Nuances of tax calculation

The rate is determined by who pays the self-employed:

If an individual, you need to pay 4% of the income.
In case of cooperation between organizations/individual entrepreneurs – 6%.

Accounting and control of accruals, as well as preliminary calculations, are performed in the program. All processes are fully automated.

What is required from the user:

generate receipts for each transaction in the program;
indicate the payer and the transfer amount;
send an electronic/paper check to the client;
track information about preliminary calculations online;
record the calculated amount by the 12th day of each month;
pay the accrued amount in a convenient way for the previous month before the 25th of the current month.

Receipts in the program are generated automatically when a new transaction is added. In this case, you need to indicate the name and cost of the product/service. When making payments to individual entrepreneurs and legal entities, it is advisable to indicate their TIN. The check is delivered to the client by hand, email or phone. You can also provide a QR code on your mobile phone.

The main thing is to reflect the funds received immediately after settlement. Only transfers to an account and through agents can be deferred. But they must be reflected before the 9th day of the next month. If the application does not work, data is entered through the web account.

The receipt for payment is generated automatically by the tax service, after which it immediately appears in the program.

Available payment methods:

by card directly in the “My Tax” service;
by details through the payment system;
in a banking application, at a cash register, at an ATM or at a terminal;
on State Services;
instructions to the bank;
through EEP permitted by the Federal Tax Service - Yandex.Taxi, Dostavista, City-Mobil and others.

Amounts less than 100 rubles are transferred to the next billing period.

Fines for self-employed

Big Brother sees all transactions. And that's good for regulation. The law states: a self-employed person who conceals information about income will be fined 20% of the amount of the violation the first time and 100% the second time.

What payments does professional income tax replace?

Self-employed people and individual entrepreneurs do not pay personal income tax on income on which professional income tax was paid. In addition, individual entrepreneurs do not pay value added tax, excluding VAT when importing goods, and do not pay fixed fees.

Tax deductions

There is a tax deduction for the self-employed. It is equal to 1% of income received from individuals and 2% from individual entrepreneurs and enterprises. The scheme is valid until the amount of all deductions reaches RUB 10,000.

Let’s assume that I provided services to individuals for a month and earned 50,000 rubles. Then instead of 4% tax I will pay 3%. In monetary terms, this means that I will pay not 2000 rubles, but 1500 rubles. The deduction amount is thus 500 rubles. I have 9,500 rubles left in stock.

Another month has passed. Again the same revenue, tax interest and deduction. I have 9,000 rubles left in stock. Until the value of the stock is exhausted, I can make a deduction.

A tax deduction for the self-employed is essentially an advance of 10,000 that the state gives to an entrepreneur.

In my example, I interacted only with individuals, but the same is true for legal entities and individual entrepreneurs. I can make deductions for both, but they spend the same advance, that is, a total of 10,000 rubles. If I deduct both revenue from individuals and revenue from individual entrepreneurs and enterprises, then my supply will dry up faster.

I strongly recommend making deductions, because 10,000 rubles. They don’t lie on the road.

Minuses

This mode has 2 disadvantages.

Pension period is not calculated. It is not mandatory, but a self-employed person can voluntarily make contributions to the Pension Fund of the Russian Federation. In 2021, the contribution amount was 32,448 rubles.
You cannot make contributions to the Social Insurance Fund and receive benefits from it. However, a self-employed person can still receive free medical care, like any citizen of the Russian Federation.

I pay special attention to retirement experience. If you do not voluntarily pay contributions to the Pension Fund, then in the future the state will not return anything and the self-employed will have to be content with the minimum pension.

Video: Self-employed - Changes in 2021. Regions, pensions, restrictions

Law on self-employed citizens (full text)

Federal Law No. 422-FZ dated November 27, 2018 “On conducting an experiment to establish a special tax regime “Professional Income Tax” in the federal city of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan)” contains 16 articles: Article 1. Territory and duration of the experiment Article 2. General provisions Article 3. Mobile application “My Tax” Article 4. Taxpayers of professional income tax Article 5. Procedure and conditions for the beginning and termination of the application of a special tax regime Article 6. Object of taxation Article 7 Procedure for recognizing income Article 8. Tax base Article 9. Tax period Article 10. Tax rates Article 11. Procedure for calculating and paying tax Article 12. Tax deduction Article 13. Tax return Article 14. Procedure for transferring information when making calculations Article 15. Features application of certain taxes, insurance premiums and special tax regimes when conducting an experiment Article 16. Entry into force of this Federal Law

You can download the official full text of the law on self-employed citizens at the link: Law of November 27, 2018 No. 422-FZ (pdf, 1.5 MB).

Law on self-employed

In 2021, the territory of the experiment to bring the self-employed out of the “shadow” was limited to 4 regions of Russia; the tax on professional income was in force in Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan.

On December 15, 2021, Russian President Vladimir Putin signed a law on expanding the experiment on tax on self-employed citizens (Federal Law dated December 15, 2019 No. 428-FZ “On amendments to the Federal Law “On conducting an experiment to establish a special tax regime” Professional Income Tax "in the federal city of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan)").

Self-employed in 2021

This year, only the regions in which this regime is now in force have changed. In the future, the Ministry of Finance of the Russian Federation plans to extend this practice throughout the country.

In fact, there are no restrictions now. When registering, each self-employed individual indicates in which region he intends to operate. For example, a blogger or author of a YouTube channel from a distant province may indicate Moscow as his place of activity, although in fact his field of activity is the whole world.

FAQ

If a self-employed person also works and the total income exceeds 2.4 million per year, what then?

The 2.4 million per year limit only includes income earned as self-employed. Income from work is accounted for separately and taxes are paid by the employer.

The limit of 2.4 million rubles per year is 200 thousand per month. If a self-employed person received 300 thousand per month, and paid 100 thousand to the individual entrepreneur, then how to calculate the tax?

There is no limit of 200 thousand per month - only 2.4 million rubles. in year. A self-employed person can receive at least 2.4 million rubles per month, but nothing in the remaining 11 months of the calendar year.

Only revenue is used to calculate tax. To take into account expenses, you need to become an individual entrepreneur with a tax rate of 15% of profits.

Can a self-employed person open an auto parts store or car wash?

The store is definitely not allowed. It is prohibited to resell any goods, especially excisable ones. For this you need an IP.

You can do a car wash if there are no hired workers (you do everything yourself).

Can a self-employed person open an online store and what to do with checks for clients?

It depends on the goods you will sell. Definitely cannot be resold. And sell goods of your own production - handicrafts, honey, forged products, etc. - Can.

There is no need to buy a cash register - a receipt can be generated in the My Tax mobile application.

I work from home (nail service). Maternity leave is over. Can I become self-employed?

Yes, if you only provide services, but do not resell related goods and if you do not have employees.

I am a home-based confectioner, selling my own products. Should you become self-employed?

Yes, if your activity is not subject to mandatory licensing.

Can a dentist register as self-employed? And in general, is it possible to provide other medical services? services (for example massage) for the self-employed?

The self-employed are not allowed to engage in activities that require licensing.

I do dropshipping, can I become self-employed? After all, I don't buy the products I sell.

Income in dropshipping is formed as the difference between the sale price and the purchase price. This is trade, and trade for the self-employed is prohibited.

I'm a copywriter. There are not always orders. Having become self-employed, how to pay tax when there are no orders?

Self-employed people pay tax on their earnings. No revenue - no tax.

I want to buy equipment for the production of foam concrete for pouring floors and monolithic walls of country houses. I purchase materials at retail. Become self-employed or individual entrepreneur?

First, calculate what is more profitable - paying 4% on revenue or 15% on profit. In the first case, it is easier to become self-employed. The second will require an individual entrepreneur with a USP of 15%.

Conclusion

The great economist John Keynes once said, “The only intellectual pursuit that always pays is tax evasion.” The scientist lived in the first half of the twentieth century, and then tax authorities did not yet have such powerful surveillance systems as they now have in developed countries and Russia.

Self-employed is truly the simplest and lowest-cost tax regime. After all, there is no list of types of activities, which means that everything that is not prohibited by law is permitted.

The government promises not to change anything. If it keeps its word, then this mode is the best solution for aspiring entrepreneurs who have chosen the appropriate activity.

Tax on self-employed people from January 1, 2021 (part 1)

The beginning of 2021, in addition to numerous tax pressures, will be marked by the introduction of a professional tax (colloquially referred to as the “self-employed tax”). Let us analyze the main provisions of the Federal Law of November 27, 2018 No. 422-FZ “On conducting an experiment to establish a special tax regime “Tax on Professional Income” (hereinafter referred to as Law No. 422-FZ).

After numerous debates, on November 27, 2021, the President of the Russian Federation signed Law No. 422-FZ, which experimentally introduces a professional income tax (hereinafter referred to as the PIT) for self-employed citizens.

According to legislators, individuals and individual entrepreneurs who switch to a new special tax regime will be able to pay tax on income at a preferential rate - 4 or 6%, which will allow them to legally conduct business and receive income from part-time jobs without the risk of receiving a fine for illegal business activities .

Looking ahead, we note that the transition to paying NAP is voluntary. The experiment is conducted from January 1, 2021 to December 31, 2028 inclusive.

Important!
The pilot project will last 10 years. At the same time, during the 10 years of the experiment, tax rates will not be increased and (or) the income limit for applying the special regime will not be reduced (currently it is 2.4 million rubles - clause 8, paragraph 2, article 4 of Law No. 422-FZ).

What categories of citizens are recognized as self-employed?

Law No. 422-FZ recognizes self-employed citizens as individuals, including individual entrepreneurs, who receive income from activities; they do not have an employer and do not hire employees.

Territory of the experiment

The experiment to establish a special tax regime will be carried out in four Russian regions: in the federal city of Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan).

Conditions for applying NAP

Let us outline the main conditions for using the special regime.

First of all, citizens (including individual entrepreneurs) must carry out activities on the territory of any of the four experimental subjects of the Russian Federation. Taxpayers must have Russian citizenship or be citizens of EAEU member states.

Individual entrepreneurs using other taxation regimes can also switch to paying NAP. The procedure for abandoning the “old” tax regime and transitional issues are prescribed in Article 15 of Law No. 422-FZ.

Let us note that clause 2 of Article 4 of Law No. 422-FZ has established many restrictive barriers to the application of NAP.

Thus, the following persons are not entitled to apply a special tax regime:

selling excisable goods and goods subject to mandatory marking by means of identification;
those engaged in the resale of goods, property rights (with the exception of the sale of property used by them for personal, household and (or) other similar needs);
engaged in the extraction and (or) sale of minerals;
having employees with whom they have an employment relationship;
conducting business activities in the interests of another person on the basis of agency agreements, commission agreements or agency agreements;
providing services for the delivery of goods with the acceptance (transfer) of payments for the specified goods in the interests of other persons, with the exception of the provision of such services provided that the taxpayer uses a cash register registered by the seller of goods when making payments to buyers (customers) for the specified goods;
applying other special tax regimes or conducting business activities, the income from which is subject to personal income tax (except for cases of refusal from UTII, simplified tax system, unified agricultural tax, transition from OSNO in the prescribed manner - Article 15 of Law No. 422-FZ);
whose income taken into account when determining the tax base exceeded 2.4 million rubles in the current calendar year. For example, an individual entrepreneur who resells goods and wants to switch from the special regime or OSNO to paying PND will not be able to do this due to the established restrictions.

If the annual income exceeds 2.4 million rubles, then registration as an NAP payer is terminated. In this case, income exceeding the established limit will be taxed at regular rates: for a resident individual - at a rate of 13%, for individual entrepreneurs - depending on the applicable taxation system.

Important!
In fact, NAP is subject to application by citizens (including individual entrepreneurs) who themselves produce goods (for example, sew any products, make souvenirs, etc.) or provide services or perform work (remote work through electronic platforms, provision of cosmetic services at home, renting out an apartment, photo and video shooting to order, holding festive events, construction work and renovation of premises, etc.) and receive from this a small income, compared to the “simplified” ones - no more than 2 .4 million rubles per year.

Individuals using the special regime are exempt from personal income tax on income that is subject to personal income taxation. That is, there will be no double taxation of the same income (clause 8 of Article 2 of Law No. 422-FZ).

And individual entrepreneurs using the special regime are not recognized as VAT taxpayers (with the exception of “import” VAT) and do not pay insurance premiums “for themselves”, unless they want to do this voluntarily (clause 9, clause 11 of article 2 of Law No. 422- Federal Law).

At the same time, “physicists” are not exempt from paying property tax on individuals, and individual entrepreneurs are not exempt from the duties of a tax agent.

How to register?

First of all, “physicists” who are not individual entrepreneurs do not need to register as an individual entrepreneur (the exception is conducting activities that require mandatory registration as an individual entrepreneur).

They can register with the tax office as a tax payer remotely, without visiting the tax office.

Individual entrepreneurs, like “physicists,” also need to register as NAP payers. But this is possible only after abandoning the applicable special regime (for example, UTII, simplified tax system, unified agricultural tax) or switching from OSNO. That is, individual entrepreneurs should not combine NPA with other special regimes or OSNO, which provides for the payment of personal income tax.

Individual entrepreneurs who have decided to switch from other special regimes (USN, Unified Agricultural Tax, UTII) to the special regime of “self-employed” must notify the tax authorities within a month (Letter of the Federal Tax Service of the Russian Federation dated January 10, 2019 No. SD-4-3 / [email protected] ) .

Important! To register, you need to download the “My Tax” software to your mobile phone, smartphone or computer. At the time of writing, the “My Tax” application has already appeared on the website https://npd.nalog.ru/app/. You can download the “My Tax” mobile application for the Android platform through the Google Play service, and for the iPhone OS platform through the App Store service. In the application search field you need to enter the words “My Tax”.

Using this application, you must send an application for registration, passport data and photograph to the tax office.

You can also register through your personal taxpayer account. In this case, only the application must be filled out; a photograph is not required.

Law No. 422-FZ proposes another way to register - to use the services of a credit organization, which has been delegated the authority to send the tax authorities an application for registration, as well as the citizen’s passport data. In this case, only the application is filled out (which is certified by the digital signature of the credit institution), a photograph is not required.

For citizens from member states of the EAEU, special features of registration are provided (clause 3 and clause 5 of Article 5 of Law No. 422-FZ).

For such citizens there is no way to connect to the My Tax mobile application. Registration is carried out using access to the taxpayer’s personal account, as well as with the help of an authorized credit institution.

After all documents have been sent (application, as well as, in some cases, photographs), an individual (including individual entrepreneurs) will receive from the tax office a notification of registration (or refusal) in the same way as was used for sending documents to the Federal Tax Service upon registration.

The date of registration as an NPT payer is the date of sending the application for registration to the tax office.

Object of taxation NPA

The object of taxation is income from the sale of goods (work, services, property rights).

In this case, the following income is not recognized as an object of taxation:

received within the framework of labor relations;
from the sale of real estate, vehicles;
from the transfer of property rights to real estate (with the exception of rental (hiring) of residential premises);
state and municipal employees, with the exception of income from leasing (renting) residential premises;
from the sale of property used by taxpayers for personal, household and (or) other similar needs;
from the sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
from conducting activities within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
from the provision (performance) of services (work) by individuals under civil contracts, provided that the customers of the services (work) are the employers of these individuals or persons who were their employers less than two years ago;
from certain types of activities (supervision and care of children, the sick, elderly people over 80 years of age, and other persons in need of constant outside care according to the conclusion of a medical organization; tutoring; cleaning residential premises, housekeeping), while individuals must be registered with the tax office in accordance with clause 7.3 of Article 83 of the Tax Code of the Russian Federation;
from the assignment (assignment) of rights of claim;
in kind;
from arbitration management, from the activities of a mediator, appraisal activities, the activities of a notary engaged in private practice, and advocacy.

Why were exceptions made regarding the designated income? First of all, to avoid double taxation, since the transferred income is subject to personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation in the generally established manner.

The date of receipt of income from the sale of goods (work, services, property rights) is the date of receipt of the corresponding funds or the date of receipt of such funds into the taxpayer’s bank accounts or, on his behalf, into the accounts of third parties. If goods (work, services, property rights) are sold on the basis of agency agreements, commission agreements or agency agreements with the participation of an intermediary in the settlements, income is considered received on the last day of the month the intermediary receives funds (clause 1 and clause 2 of Article 7 of the Law No. 422-FZ).