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03May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

• What are the types of activities according to OKVED;
• What type of activity to choose;
• How to add and change the type of IP activity;
• What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity in which the individual entrepreneur is engaged.

Taxation by type of activity is presented in the table:

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to off-budget funds for oneself, and this must be taken into account when choosing a favorable tax regime.

What are IP contributions for yourself? These are your contributions to medical and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income in excess of the limit.

Summing up the choice of the most favorable taxation regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

• If there are workers, then their number;
• Which region of the Russian Federation do you belong to;
• The taxation system used by your future partners and clients;
• The area of ​​the trading floor;
• The use of transport in transportation, etc.

Considering the issue of taxes, it is impossible not to touch on the topic of the so-called “tax holidays”, which have come into effect since 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve the exemption of individual entrepreneurs from paying any tax, lowering the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for granting "tax holidays":

• Your type of activity is the production of goods, scientific work or social activity;
• You are registering an IP for the first time;
• IP exists no more than two years;
• Your region is included in the list of regions of the Russian Federation where this benefit has been introduced and your IP was registered after the adoption of the law in your region on “tax holidays”;
• You are using USN or a patent.

It should be borne in mind that regional authorities have the right to introduce certain restrictions regarding the number of employees, the maximum income per year, and the activities of the IP.

Do they confirm the type of activity of the IP

We will not torment you and immediately say that. The main activity of the IP is fixed during its registration, when the businessman enters the activity number in the EGRIP, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to apply to the tax office with an application for a change in the direction of activity in order to secure the change.

Why do it? You must receive payment for services rendered and manufactured products strictly according to the business activity code declared in the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will be taxed at 13% of personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and complexity of work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the FSS in the current year without overpaying if the percentage differs from the previous year.

How to change and add an IP activity type

The enterprise develops along with the market, and now you are no longer doing what you used to, which means that you need to think about changing OKVED. It's easy, now we'll take a closer look at how to do it.

To begin with, you will have to generate a number for a new type of activity, and then fill out an application for a change in the direction of activity.

To do this, follow these steps in sequence:

• Go to the subsection “Registration of individual entrepreneurs” on the resource of the Federal Tax Service;
• Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed out after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate the OGRNIP and. The second sheet is for recording a new line of business. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory.

Now you need to collect the missing documents for the tax.

These include:

• Passport;

If you are sending a trustee to the tax office, then attach a notarized power of attorney and your representative's passport.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the IP.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side lines of business to the existing list. To do this, fill in only the lines for the auxiliary areas of activity of the IP on the second page in the P24001 form. The third page should be completed only if you want to exclude any type of activity.

Hello everyone and good mood! Today I want to write an article about, or rather, analyze the issue when an individual entrepreneur has several types of activities.

In the case when an individual entrepreneur has one type of activity, then everything is clear and no questions arise.

Those types of activities that you are not engaged in do not interfere with your activities in any way, you do not need to pay any reports and taxes for them.

It may turn out that you will not be engaged in the main type of activity, but will work on an additional one, there is nothing to worry about and it is not necessary to immediately run to the tax office to change the main type of activity. The situation may change. Therefore, you conduct activities only for those types of activities for which you consider it necessary (provided that they are open for you).

If you decide to engage in activities that are not open to you, then just go to the tax office and.

The procedure for state registration of an individual entrepreneur has now become even easier, prepare documents for registering an individual entrepreneur absolutely free of charge without leaving your home through the online service I checked: "Registration of an individual entrepreneur for free in 15 minutes".

On this article I will end, questions, as always, in the comments, or in my group of the social network Vkontakte"

Unexpectedly for me, it turned out to be popular, brought a considerable number of questions. They were answered in the comments, but since the topic is interesting to many, apparently, it makes sense to write for everyone.

What types of activities can be engaged in a sole trader?

In principle, according to the Civil Code, an individual entrepreneur can do everything that commercial organizations are generally allowed to do. But other laws impose some restrictions, mainly on activities that require licensing.

So, an individual entrepreneur cannot engage in:

• Production and sale of alcohol
• Manufacture and sale of weapons, ammunition, military equipment
• The production and sale of pyrotechnics related to the 4th and 5th class (so that you understand - the fourth is such pyrotechnics that can calm a gaping citizen at a distance of up to 20 meters, for example, professional fireworks. The fifth is when fragments and / or a shock wave are present, that is, for example, a grenade used for festive purposes)
• Development, production, testing and repair of aviation equipment
• Banking activities
• All kinds of asset management in the securities markets (including cannot create mutual funds, non-state pension funds, etc.)
• Organization and conduct of gambling
• Private security activities
• For some reason - the sale of electricity
• Manufacturing of medicines

What can I say about this list? In addition to alcohol, I didn’t really want to. However, I didn’t really want alcohol either, alcohol is a harmful thing. Even though it's delicious.

Okay, let's continue.

Maybe everything else that is permitted by law.

And how are these types of activities prescribed when registering an IP?

Basically the question looked like this: whether it is necessary for an individual entrepreneur to prescribe the scope of activity during registration - because one project can be said to be design, and the other is something like a catering point in a shopping center. Can one individual entrepreneur do both?

The types of activities of an individual entrepreneur during registration are prescribed, if I am not mistaken, ten, and then comes the phrase “as well as any other activity not prohibited by law” or something like that.

As a rule, the first two or three types of activity are written by those that a person is really going to do, and the rest are some frequently encountered, commonly used ones, in reserve. Some 51.70 - "Other wholesale trade", 52.61 - "Retail trade by orders", 52.61.2 - "Retail trade carried out through teleshops and computer networks", etc.

Therefore, no matter how bizarrely the types of activities recorded during registration are combined, this is legal and normal. Moreover, there is nothing wrong with doing something not specified during registration - if, again, it is allowed by law.

The only problem that may arise in this case is if you come across a picky counterparty who will require you to extract from the Unified State. the register of individual entrepreneurs, will not see there the type of activity that you are going to do with it and will start asking stupid questions.

But even in this case, if you answer the questions correctly, the problem can be solved.

Can an individual entrepreneur import goods from abroad?

Yes maybe. But. But! But!!!

• Imported goods will be subject to VAT.
• Importing goods from abroad is a foreign economic activity. And foreign economic activity is, guys, a sea of ​​documents and REGULAR, regular scheduled tax audits

At the same time, any logistics company, in addition to the actual delivery of goods from abroad, will also offer customs clearance. And goods can be bought inside Russia from a Russian legal entity, there will be no foreign economic activity.

It is only desirable to make sure that logisticians issue invoices from a normal organization, not from a one-day business. They love it.

Such, in a nutshell, are the cases, comrades.

An individual entrepreneur is an ordinary citizen who has received the right to do business. The law divides all businessmen into and provides them with different rights and obligations. What types of activities can an individual entrepreneur engage in, and what restrictions should you be aware of?

How the tax office learns about the types of activities of individual entrepreneurs

For example, if OKVED code 95.21 is entered in form P21001, then the tax authorities will know that the individual entrepreneur will repair electronic household appliances. When registering, the number of OKVED codes is not limited, and it is not necessary to carry out activities using all declared codes. One of the activities for which it is supposed to receive the maximum income should be chosen as the main one.

All specified tax inspection will check for relevance, correct spelling and accessibility for individuals. If prohibited activities for individual entrepreneurs are found in this list, registration will be denied. Given this, you need to know in advance what an individual entrepreneur can do, and what types of activities he is allowed to do.

There is no single law or act that lists all permitted or prohibited activities for individual entrepreneurs, so we have prepared our selection.

What an individual entrepreneur cannot do: prohibitions and restrictions

Activities that require a license

Most business areas that require a license are listed in Law No. 99-FZ of 05/04/2011, here are just a few of them:

• Production of medicines;
• Employment of Russians abroad;
• Transportation of goods and passengers by sea, air, rail transport;
• Television and radio broadcasting;
• Communication services,
• Carrying out gambling in bookmakers and sweepstakes;
• Management companies for apartment buildings;
• Activities in the field of weapons, military equipment, industrial explosives;
• Private security activity;
• Geodetic, cartographic, surveying works.

In addition to Law No. 99-FZ, there are a number of special laws for certain licensed areas:

• Production and sale of alcohol - No. 171-FZ of 11/22/1995;
• Space activities - No. 5663-1 of 08/20/1993;
• Bidding — No. 325-FZ dated November 21, 2011;
• Use of atomic energy - No. 170-FZ of November 21, 1995;
• Activities of credit institutions - No. 395-1 dated 02.12.1990;
• Clearing activities - No. 7-FZ dated February 7, 2011;
• Insurance activity - No. 4015-1 dated 11/27/1992.

An activity that regularly makes a profit is considered entrepreneurial. If you engage in such activities without registering an individual entrepreneur and not paying taxes, sooner or later you will have to bear responsibility to the state.

Responsibility is provided for in Article 14.1 of the Administrative Code. The fine for trading without registration ranges from 500 rubles to 2,000 rubles, and if the activity was subject to licensing or a special permit was required - from 2,000 to 2,500 rubles with confiscation of tools and production products.

Article 116 of the Tax Code provides for another fine for unregistered entrepreneurial activity - 10% of proven income, but not less than 40 thousand rubles.

In addition, the tax office can charge taxes and penalties on the amount of income that can be proved.

Another reason that for many becomes a decisive factor is the blocking of bank accounts. Many unregistered entrepreneurs accept money from customers to an individual's card account in a bank. Since 2017, banks have been actively blocking accounts for suspicious transactions on the basis of Law 115-FZ "On countering the legalization (laundering) of proceeds from crime and the financing of terrorism."

By registering as an individual entrepreneur, you will be able to legally accept money from clients to your current account and not be afraid of fines from the tax office.

IP registration

The procedure is quite simple, unlike the registration of an LLC.

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office:

1. Application form P21001.
2. Receipt of payment of state duty (800 rubles). From 2019, when filing registration documents electronically, the fee will not need to be paid.
3. Passport copy.
4. Application for the use of the simplified taxation system (if it is planned to apply this regime).

A package of documents can be taken to the tax office in person, sent through a representative, sent by mail or sent electronically. You can send documents in electronic form directly through the website of the Federal Tax Service, but for this you first need to issue an electronic signature (about 1,000 rubles).

The tax office will register you as an individual entrepreneur within 3 working days after receiving the documents. If there are grounds for refusal or errors in the application, you will be denied registration, and you will have to resubmit the documents. You will have three months to resubmit the documents without paying the state fee again. If you do not meet this deadline or make a mistake again, you will have to pay a fee.

Where can an individual do business?

Anywhere in Russia, regardless of where it is registered.

An individual entrepreneur is always registered at the place of registration and is registered with the local tax office, to which the address of his registration belongs. He will have to pay taxes and submit reports to this inspection, regardless of where he conducts his business.

For example, if you are registered in St. Petersburg, and your business is in Kazan and Perm, you will pay and report to the St. Petersburg IFTS.

The exception is business on UTII and PSN. These are special taxation regimes, which we will discuss below. If an individual entrepreneur applies these special regimes, he must pay and report to the tax office at the place of business (with some exceptions).

What taxes does a sole proprietor pay?

It all depends on what system of taxation the individual entrepreneur has chosen.

For small businesses in Russia, there are 3 preferential taxation regimes that allow individual entrepreneurs to reduce the tax burden and reporting volume.

USN - simplified taxation system

The most popular mode among individual entrepreneurs, very simple and profitable.

By choosing this mode, you will pay taxes according to one of the options:

• 6% of all income received;
• 15% from the difference between income and expenses;

and at the same time you will be exempt from personal income tax, property tax (which you use in business) and VAT.

The object of taxation - "Income" or "Income minus expenses" you choose yourself and indicate this in the application. It will be possible to change the object only from the beginning of the next calendar year.

Reporting on the simplified tax system is only one declaration per year.

To start applying the simplified tax system from the first day of work, you need to send a notification to the IFTS along with registration documents or within 30 days after registration. Do not meet this deadline - you can switch to the simplified tax system only from the beginning of the next calendar year.

We described in detail what a simplified taxation system is, on what conditions it can be applied by individual entrepreneurs, how to pay tax and report, in this article.

UTII - single tax on imputed income

It also provides for the exemption of individual entrepreneurs from personal income tax, property tax and VAT.

It can only be used for certain types of activities and only in those regions where this regime has been introduced by local authorities. To find out if UTII is valid in your region, contact the local IFTS.

By choosing this mode, you will pay taxes not on actual income, but on estimated income. For each type of activity, the Tax Code prescribes a basic profitability, on the basis of which the tax is calculated, taking into account coefficients and physical indicators. How much you actually earn from this activity - more or less - the tax office will not be interested.

UTII reports must be submitted every quarter.

An individual entrepreneur can transfer a business to UTII at any time. To do this, you need to send an application to the tax office that refers to the address of the business (or to the IFTS at the place of residence for some types of activities).

OSNO - general taxation system

If you do not switch to any of the listed special regimes, you will automatically be enrolled in the OSNO - the general taxation system. This means that you will be required to pay personal income tax on business income, property tax and VAT.

All this involves a lot of work on accounting and reporting, so before deciding to work for OSNO, make sure that you cannot use one of the special modes, or that OSNO is more profitable for you.

Other IP taxes

All other taxes (transport, land, water, etc.) you will have to pay only if there is an appropriate object of taxation. It does not depend on the applicable tax regime.

IP insurance premiums

In addition to taxes, all individual entrepreneurs are required to pay insurance premiums for two types of insurance: pension and medical.

Contributions consist of two parts: fixed and additional.

Fixed insurance premiums

This is a fixed amount that each registered entrepreneur must pay to the IFTS during the year.

In 2018, this is 32,385 rubles, of which 26,545 rubles are for pension insurance and 5,840 for medical insurance. The amount is indexed every year.

This amount does not depend on the income of the entrepreneur, or on the applicable taxation regime, or on whether the entrepreneur conducts business at all or simply has the status of an individual entrepreneur. From January 1 to December 31 of the reporting year, a fixed amount must be paid, in parts or in full.

You can reduce the fixed payment only in one case - if the entrepreneur was in the status of an individual entrepreneur for an incomplete year, that is, he either registered an individual entrepreneur in the current year, or vice versa, deregistered. Then fixed insurance premiums are calculated in proportion to the time that the businessman was in the status of an individual entrepreneur.

The Tax Code provides for only a few cases when an individual entrepreneur may not pay fixed contributions if he did not conduct business. This is caring for a child under one and a half years old or a disabled person, military service, departure to another country with a diplomat spouse or to a remote area with a military spouse.

Additional insurance premiums

This part of the contribution is dependent on income. If an individual entrepreneur earned more than 300 thousand rubles in a year, he must additionally transfer 1% of the excess amount to the budget. For this, 6 months are given after the end of the reporting year.

Reducing tax on insurance premiums

Due to insurance premiums, you can reduce tax payments: simplified tax system, UTII, ESHN or personal income tax. Entrepreneurs who earn up to 500 thousand rubles can thus not pay tax at all, because. it will be covered by insurance premiums.

The procedure for reducing taxes on contributions depends on the applicable taxation regime and on whether the entrepreneur has employees.

How to withdraw profit

Entrepreneurs, unlike organizations, have a great advantage. They can freely withdraw profits at any time and in any amount. All the money that is on the account of the individual entrepreneur or at the cash desk belongs to him, he does not have to coordinate their withdrawal from the account with anyone and pay additional taxes on the withdrawn amounts.

But be careful, because according to the law 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism", a bank can block a current account if the operation seems suspicious to them, this is now very common. Do not withdraw large amounts without urgent need, give clarifications to banks in time, and, if possible, pay for purchases with a corporate card.

IP liquidation

This procedure is as simple as registration. You just need to pay off tax debts, submit the missing reports, pay the state duty and fill out an application for closing the IP.

If there are employees, you must first dismiss them and deregister in the funds.

What else do entrepreneurs need to know?

1. According to the law, individual entrepreneurs have the right not to keep accounting records, provided that they keep tax records.
2. Individual entrepreneurs are exempted from the obligation to observe cash discipline.
3. In order to accept payments from customers, some entrepreneurs may need an online checkout. For more information about who needs a cash desk, who can do without it, and what other methods of settlements with customers can be used, read the article "How to accept money from customers".
4. For non-compliance with the terms of payments to the budget, submission of reports and other violations, individual entrepreneurs face fines. We have collected the most common violations in the article "Top 10 IP violations and the amount of fines for them".
5. In addition to tax reporting, entrepreneurs sometimes have to submit statistical reports if they fall into the annual sample of Rosstat.

Accounting, taxes and reports will help you online accounting "My business". Feel free to open an IP and register in our service. With us, you will do everything right.

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