Holidays for entrepreneurs. Zero tax rate for individual entrepreneurs on USN and patent, tax holidays

Every person doing business pays taxes established at the state level. However, tax holidays have been introduced to support the development of small businesses.

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Their duration, as well as the type of activity to which this right applies, varies depending on the region of registration of individual entrepreneurs.

What does it mean

Tax holidays are a period during which an individual entrepreneur can provide his services, benefit and receive income without paying taxes. At the legislative level, this period is considered to be the time when the zero rate is applied.

This period does not apply to the entire territory of the Russian Federation. Its introduction depends entirely on the decision of the regional authorities. They also establish a complete list of activities that are not subject to the tax burden.

It is worth noting that this law allows individual entrepreneurs who have received a patent or work under a simplified taxation scheme not to pay taxes in a certain period.

However, they are required to pay contributions to the FSS and the PFR, both for themselves and for employees, as well as reporting on taxes and personal income tax.

Conditions

At the legislative level, a number of conditions are established that are necessary for fulfillment in order to receive tax holidays:

• a person must be registered as an individual entrepreneur for the first time, after a short period of time, when this law was adopted. There are no uniform terms here, since in the regions the law was adopted at different times, and in some it has not been adopted so far. After deregistration and re-registration as an individual entrepreneur, a person will not receive this type of benefit, since entrepreneurs are registered using the TIN of an individual, which allows you to immediately determine whether this status was previously issued;
• Not all entrepreneurs can receive a zero rate, but only those engaged in a certain type of activity or the provision of services. The exact list of all activities is usually indicated together with the OKVED code by regional authorities. At the same time, trade is not subject to zero taxation;
• the share of income that an entrepreneur receives from activities included in the vacation list must be at least 70% of all income;
• this type of benefits is valid only for those who work under the simplified or patent system. That is why an individual entrepreneur must file an application for a patent or a notification for the USN on time. If this procedure is not carried out, then the benefits will not work, even if the type of activity is on the regional list;
• even when receiving tax holidays, the entrepreneur is obliged to continue maintaining tax reporting and further filing a declaration. If there is a combination of preferential and regular directions, then it is necessary to introduce separate accounting for income received;
• in some regions, the main condition is the number of employees or the final amount of income received.

The full list of conditions is specified in Art. 346 of the Tax Code of the Russian Federation. It is worth noting that this article is invalid if a law has not been passed at the regional level that allows an individual entrepreneur not to pay taxes in a certain period.

Srocil

This program was introduced at the beginning of 2015. Its validity will last until the end of 2020. The duration of tax holidays for the simplified tax system is 2 years, and for the patent system 1-12 months.

At the same time, an entrepreneur can work with the use of this type of benefits for no more than two tax periods.

Activities

Tax holidays for individual entrepreneurs in 2019, types of activities are set at the regional level, so they can differ significantly. For complete information, you need to study the regional legislation in detail.

So among the most common types of activities it is worth highlighting:

For a more detailed acquaintance with the full list of activities that fall under tax holidays in a particular region, you must contact the tax office or the website of the Ministry of Finance. It is there that the exact details of the law adopted at the regional level are indicated.

OKVED codes

OKVED codes regulate all activities based on the classification of entrepreneurial activities. Each type of activity has its own code, which is set in the list. The code must be received upon registration.

With regional rates and benefits, tax breaks are set according to those codes that are established by law at the subject level.

For example, if there is a need to develop one of the areas of economic activity in the region, then a privilege is imposed on a certain OKVED code that allows you to use tax holidays for individual entrepreneurs.

The code must strictly regulate the activity, since through it there is a complete reporting to the tax service. For this reason, if there is a benefit for activities that are secondary for individual entrepreneurs, and the code is indicated only for a certain type of occupation for the first type of business, then there will be no benefits.

In addition, the code must be drawn up strictly in its direction. If the direction of activity has changed, then the code also needs to be changed.

If an individual entrepreneur has changed the code from one type of activity to another, then tax holidays may be canceled or vice versa appear. It all depends on the regional distribution of preferential conditions for various areas.

The code must be available already when registering a business, as well as immediately after switching to another type of activity. Otherwise, the person will receive a penalty in the amount of the entire business income for the reporting period.

How to issue

To obtain the right to use the period with a zero tax rate, you must:

• find out at the tax office or through the official website the presence of a certain type of activity in the list that allows you to use benefits in a particular region;
• submit a notice or referring to the number of the regional law if the individual entrepreneur opens his own business for the first time;
• pay all fixed fees;
• when submitting a declaration, indicate that the tax rate is zero.

For more information, please contact your local tax authority. They will help to verify the availability of all the conditions necessary for obtaining benefits, after which they will indicate the further sequence of actions.

Registration will go according to the regional level of the place of registration, that is, if a person has registered a business in one subject, but works more in the second, then he will still have to register in the first. Entities may have completely different tax benefits for the same type of activity.

All documents submitted for the holidays must be in perfect order, and must not have comments from the tax office.

This means that if the reporting has unfulfilled requirements under the law and is under consideration by the tax authority, then it will not be possible to issue it until the end of the process.

The declaration also should not have corrections and comments. Any previous tax evasion will adversely affect vacation provision.

It must be remembered that holidays for IP with a patent basis and the simplified tax system are valid only until 2020.

What are the duties of an individual entrepreneur during the holidays

During the holidays, the individual entrepreneur and his employees are exempt from tax payments. All other responsibilities remain, including full reporting on activities.

In addition, there is a full contribution to insurance and pension funds in respect of themselves and all employees.

In cases where employees are used, deductions in the form of personal income tax from each such person, as well as all categories of contributions, including to the FIU, are also mandatory.

Some regions do not have full holidays, but partial ones. This means that some taxes will be removed, and some will have to be paid. This should be taken into account when planning vacation time.

In fact, all obligations remain with the individual entrepreneur in full, since tax holidays reduce the burden, and do not completely eliminate it.

Regional features

Tax holidays are provided for by federal law, but the subjects are vested with the right to consider them. The regions themselves decide which taxes and how to take into account. The tax holiday policy is varied.

The region establishes special classification regimes (OKVED). Each region has its own list of activities. There are also differences in the forms of taxation. For example, in St. Petersburg, tax holidays do not apply to patent systems.

In a number of regions, income levels have been lowered.

A number of regions do not use holidays at all. This applies to such subjects as Crimea, Sevastopol, Tatarstan.

It is also worth considering that local governments, including those of the tax type, can remove vacations due to non-fulfillment of their duties by entrepreneurs.

In case of violations of regional legislation on tax-type holidays, an individual entrepreneur can be transferred to the normal taxation regime, and also subject to penalties.

Tax holidays are a kind of support for entrepreneurs who work in certain areas of activity established by the regional authorities. To receive a vacation, you will need to fulfill all the conditions and requirements, as well as not violate the legislative rules.

When registering a vacation, taxes are removed from the individual entrepreneur, but other obligations remain in force. This applies to payments for employees and yourself to various structures, including a pension fund and insurance organizations.

Changes providing for tax exemption for individual entrepreneurs were made to the Tax Code back in 2015. However, the amendments added in July 2016 slightly changed the current rules. In addition to this, from January 1, 2017, a new classifier of types of economic activity (OKVED2) OK 029-2014 and products (OKPD2) was introduced.

Who is entitled to "tax holidays"

Based on Article 346.20 of the Tax Code, individual entrepreneurs receive tax exemptions in 2019, provided that they first registered in this status. This eliminates the possibility of closing the old enterprise, and reopening a new one. The number assigned to an individual entrepreneur in the public register () never changes. They have the following rules:

1. The enterprise opens for the first time since the introduction of the law in a particular region, and the term is limited to December 31, 2020.
2. An individual entrepreneur is exempt from taxes for 2 years, including the tax period in which he received a certificate of state registration.
3. "Tax holidays" are provided only for those who work on regimes and PSN.
4. Entrepreneurs who have chosen as the tax base: income minus expenses (15%) do not pay a single minimum tax.
5. Not all OKVED codes fall under the benefits, and their list is established by the regional authorities of the constituent entity of the Russian Federation.

Thus, only for those who meet certain requirements, not for all individual entrepreneurs, tax exemption is possible under the current legislation. The introduced amendments do not affect mandatory payments for pension and medical insurance. They are paid in the usual way.

Activities and restrictions

From the very beginning, the amendments provided for "holidays" for a limited list of business activities. These include the manufacturing sector, scientific activities and the provision of personal services to the population. Considering that new directories have been introduced since January of this year, the situation has changed both for the entrepreneurs themselves and for legislators. At the level of the subjects of the Federation, all laws and lists will be brought into line with the introduced classification, and many entrepreneurs will also have to introduce changes to the USRIP by adding or changing the OKVED codes.

Other restrictions:

1. When using several taxation systems at the same time, it is necessary to keep separate records of income and expenses that fall under the 0% rate.
2. In the total amount of income for the full tax period, tax exemption for individual entrepreneurs is applied if the share received from preferential activities is at least 70%.
3. In case of violation of the restrictions imposed by federal or regional law, the entrepreneur loses the right to a zero rate, and at the end of the year he pays tax according to the general rules.

Considering that tax exemption for individual entrepreneurs in 2019 is possible only on the simplified tax system, it must be borne in mind that the conditions for switching to this regime have changed since January:

• cumulative income from the beginning of the year - no more than 150 million rubles for the transition from 2019;
• the maximum amount of revenue for the 9 months of 2019 for the transition is 112,500 million rubles;
• the maximum number of employees - does not exceed 100 people;
• the cost of fixed assets - no more than 150 million rubles;

(!) For the period 2017-2019, fixed amounts are set without taking into account the deflator.

Taxation of individual entrepreneurs on OSNO does not imply tax exemption. If the enterprise combines the simplified tax system and the PSN (both types that fall under the rate of 0) - in order to determine the right to “simplified”, income is considered common for the two specified regimes. Exceeding the limits at the same time cancels the "holidays". Regional authorities can reduce the transition threshold in their region, but not more than 10 times.

For individual entrepreneurs without taxes, new reporting forms have been introduced. For the patent system - an application form (Letter of the Federal Tax Service No. GD-4-3 / 11496, 06/01/2015). For "simplifiers" with a zero rate - a new declaration form (Order of the Federal Tax Service No. GD-4-3 / 8533, 20.052015).

The rules are set by the subjects of the Federation

The amendments introduced to the Tax Code, in fact, only established the possibility of applying a tax rate of 0%. All other conditions are determined by the regions independently:

1. Reducing the income standard for the application of a simplified taxation system and the establishment of "local rates".

So for the simplified tax system "income - expenses" it "floats from 5 to 15%. Currently, a bill is being discussed to reduce the borders to 3-8%. For the "6% of income" mode - a rate of 1 to 3% maximum is offered.

1. Establishment of a list of activities that fall under the patent tax regime.

Since it includes, as a rule, various types of personal services for the population, then registering individual entrepreneurs will be exempt from taxes for 2 years only under the new OKVED codes. In this case, it is necessary to wait until changes are made to the regional law.

1. Restrictions for entrepreneurs applying for a "zero rate".

The law of the subject of the Federation may introduce its own limits on the maximum number of employees, on the maximum amount of revenue for the tax period. So, having received this right, you must not exceed the indicated values, so as not to lose it in the second year.

For example, in the Moscow Region, there is a USN rate of 10% for manufacturers of furniture, medical equipment, scientific, cultural and sports organizations that pay income tax. And the rate of 0% is valid - for those employed in production, or enterprises of a scientific and social orientation. The number of employees of the enterprise should not exceed 15 people.

Conclusions. In order to qualify for the tax exemption for IP in 2019, you need to be registered no earlier than the date of entry into force of the regional law on the introduction of a 0% rate for hotel categories of entrepreneurs. At the same time - not to exceed the limits established in the region for the transition to the simplified tax system, and not to fall out of the list of activities permitted to work under a patent. The latter need to be brought into line with the new 2019 classifiers.

Holidays are good, but “tax holidays” are even better. To make it easier for start-up entrepreneurs to get on their feet, the state exempted them from paying one or more taxes. This proved to be a great incentive for newcomers, as tax reporting is a complex business. But you should not be very happy: the holidays will last only 2 years from the date of registration of the IP. Who can afford such a vacation, now you will find out.

Important Points

The grace period for individual entrepreneurs, during which they are exempt from paying taxes, is called "tax holidays". According to Art. 346.20 of the Tax Code of the Russian Federation at the level of amendments to the legislative act FZ-No. 477 of 29.12. 2014, changes were made according to which the regional authorities of the Russian Federation have the right to establish a zero tax rate for individual entrepreneurs. The law officially came into force on January 1, 2015. Benefits are available until 2020.

Regional authorities can introduce "tax holidays" for individual entrepreneurs for 2 years, as well as independently set the start date and procedure for them. If an entrepreneur wants to take advantage of "tax holidays", he needs to make sure that this federal legislation has already been adopted in his region. You can see the list of regions in which "tax holidays" apply.

Regional authorities can introduce "tax holidays" for individual entrepreneurs for 2 years, as well as independently set the start date and procedure for them.

Terms of use

Not all entrepreneurs can take advantage of the right to "tax holidays".

1. New IP registered for the first time. If an entrepreneur has suspended his activities for any period, the re-opening of an individual entrepreneur does not give him the right to enjoy benefits.
2. "Tax holidays" can be taken by individual entrepreneurs working on a patent or simplified tax system. If an entrepreneur has switched to these types of taxation within 2 years from the date of registration, benefits will also be available to him.
3. "Tax holidays" can be used by individual entrepreneurs who opened after the adoption by the region of the law on the entry into force of the grace period.

Attention! The period during which the entrepreneur is exempt from taxation is only the first 2 years of his activity. However, he is obliged during this time to keep records of income, as well as to make mandatory deductions of pension and insurance payments to off-budget funds.

Regional authorities have the right to impose additional restrictions on the provision of "tax holidays" to individual entrepreneurs (for example, benefits are not provided to individual entrepreneurs who have an amount of income above the established one (Article 249 of the Tax Code of the Russian Federation) or their company employs a number of employees in excess of the norm).

Areas of activity

During the development of this legislation, a number of restrictions were prescribed on the types of activities that will be granted these benefits (clause 4, article 346.20 of the Tax Code of the Russian Federation). Privileges can be used by individual entrepreneurs whose areas of activity have the following areas:

• social;
• production;
• scientific.

The list of areas of activity that fall under the "tax holidays" covers about 40 areas. This is the production of medical equipment, textiles, computing equipment, cellulose, the provision of social services, and scientific work. During the “tax holidays” in Moscow, the authorities expanded this list to include tutoring, translations, and excursion activities.

The volume of individual entrepreneur income received in the provision of services, works or the sale of goods, at the end of the tax period, must be at least 70% of the total income.

"Tax holidays" in 2017

Since 2016, it is allowed to use the patent system (PSN) for those who do not have employees. They can obtain a patent in a simplified manner and enjoy a "tax holiday" at a rate of 0%.

Patents can be obtained by individual entrepreneurs whose activities cover the following areas:

• tailoring of leather products;
• forestry;
• livestock grazing services;
• collection and sale of medicinal plants;
• catering services;
• translation (oral or written);
• use of forest resources;
• care services for the disabled and the elderly;
• fishing.

Also, the regional authorities significantly expanded their powers in 2016. They have the right to determine:

1. The boundaries of the introduction and transition to tax holidays.
2. Nuances when specifying the tax base.
3. Types of activities of individual entrepreneurs that can use the patent system of taxation.
4. The tax rate depending on the taxpayers and the field of activity of the individual entrepreneur.
5. Tax benefits and the process of their application.

"Tax Holidays" is a powerful incentive for start-up entrepreneurs to minimize the tax burden. Such benefits provide significant support to small businesses and allow them to expand their business activities.

Considering last year's tax changes, I somehow missed one rather interesting fact, to be precise, the adoption of the Federal Law N 477-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation." In fact, this law is a logical continuation of the message of the President and the government meeting on improving and stimulating the development of small businesses in the country.

For those who did not pay attention, I remind you that it was about easing the tax burden on small businesses, reducing fiscal pressure, reducing the number of inspections of individual entrepreneurs and LLCs (conditionally classified as small businesses). The result of long battles in the government was the emergence draft law No. 634370-6 “On Amendments to Part Two of the Tax Code of the Russian Federation (On Amendments to Article 34620 and Chapter 265 of the Tax Code of the Russian Federation).

Bill No. 634370-6 became the starting point for the so-called tax holidays for small businesses, it proposed two main points, these are:

• - granting tax holidays for individual entrepreneurs(for certain categories);
• - simplification and de facto legalization of entrepreneurs working without registration. At the same time, citizens who carry out activities were not registered, as it was proposed to equate individual entrepreneurs with self-employed persons and allow them to take a patent for conducting a particular activity. That is, it would be possible to carry out activities without registration.

True, the norm with a patent for self-employed citizens did not live up to the moment the law was adopted; it simply does not exist in the final version. Now let's take a look at the small business tax holidays themselves.

What is the tax holiday for small businesses in 2015?

Federal Law N 477-FZ establishes that from 01/10/2015 until 2020, a newly registered individual entrepreneur can take advantage of tax holidays, that is:

The first, when using special taxation regimes in (simplified) or for newly registered entrepreneurs, will be 0. Provided:

• - IP must be registered for the first time in the personal history of a citizen. If a businessman has already registered a business (even 10-15 years ago), use a preferential regime

On this occasion, there is even a separate clarification from the Ministry of Finance, letter No. 03-11-10 / 2204 dated January 26, 2015, which states that “a tax rate of 0 percent can be established by the laws of the constituent entities of the Russian Federation only for taxpayers - individual entrepreneurs, registered for the first time after the entry into force of the relevant laws of the constituent entities of the Russian Federation, and cannot be applied by individual entrepreneurs who have been deregistered due to the termination of their activities and re-registered (again or once again) after the entry into force of the said laws of the constituent entities of the Russian Federation.

The conclusion is that it will not work to simply close, and then open an individual entrepreneur to receive tax holidays.

In the relevant the region made decisions about the use of these holidays. The fact is that the legislation itself does not introduce holidays throughout the country, but only gives the right to any region to accept. Moreover, benefits can vary significantly.

The second is the type of activity. According to the law, only three areas of activity fall under preferential taxation:

1. Production.
2. Social.
3. Scientific.

At the same time, specific types of activities are prescribed in a separate law by the adopted regions (in the very one that actually introduces holidays in this territory for individual entrepreneurs).

Third - an individual entrepreneur must receive at least 70% of income from activities falling vacations. Previously, they already wrote that an individual entrepreneur can combine both UTII with the simplified tax system, and simplified taxation with PSN, plus different types of activities. So, if such a combination occurs, then the share of the “preferential” OKVED should account for 70% of the revenue.

Small business areas for which tax holidays will work?

As I already wrote in the federal law itself, it only says general directions - industrial, scientific and social. The types of activities will be specified in regional laws, which, in accordance with OKVED, will prescribe what falls under the tax holidays of individual entrepreneurs and what does not.

Interestingly, the Law does not establish the obligation to apply all types of activities in accordance with the direction, but gives the right. In practice, this will mean a significant difference between different regions for specific types of business activities that fall under preferential taxation.

The period of tax benefits for individual entrepreneurs

In general, the grace period for taxation (at the rate of 0) is designed for the period from 2015 to 2020, but it is worth remembering several features:

• Firstly, for a new entrepreneur who has opened an IP for the first time, the vacation period can be one or two tax periods. As a conclusion, holidays cannot be more than two years. At the same time, the tax period is calculated within the framework of a calendar year, that is, if an individual entrepreneur is registered from March 1, 2015, the first period will be the time until December 31, 2015, and the second will be the entire year 2016.
• Secondly, not only the time of registration is important, but also the time of adoption of the relevant regional law. For example, in Moscow it is only planned to adopt such a law, so the first tax period for payers in Moscow will be much less than a calendar year.
• Thirdly, the final decision on the duration of the tax holidays for small businesses is made by the regional authorities, it can be at least one period, and a maximum of two.

Regions of the country in which tax holidays already work

Today, a number of regions have already taken the relevant decisions, although against the general background these are sheer tears, and so the holidays for business began on February 1:

At the time of writing, projects have been submitted in the following regions:

in the Arkhangelsk region

in Bashkortostan

in the Moscow region

Nenets Autonomous Okrug

in the Penza region

in the Saratov region

in the Sverdlovsk region

in the Stavropol Territory

in the Tver region

In the Primorsky Territory

I would like to highlight several aspects in order to emphasize the difference in approaches, for example, for the Primorsky Territory, the draft law considers exclusively simplification, but no benefits for patents are expected, while everything that is in the classifier was indicated as types of activities that fall under the holidays.

Payment of contributions when using a patent and imputation

Small business in Russia, despite the ongoing legislative efforts of the state, does not, alas, feel a sense of real support. The problem here is not only that on the ground many of the government's initiatives "fade to naught." There is also a lack of legal literacy among entrepreneurs themselves, which allows them to receive tax preferences, including small business tax holidays…

Therefore, only one out of ten novice businessmen understands what tax holidays are in principle, what types of activities fall under tax holidays, and how tax holidays can be secured in 2019. This article is written to remove all questions about tax holidays for individual entrepreneurs in 2019.

Tax holidays for individual entrepreneurs as they are: 5 important facts

Learn more about tax holidays for sole proprietorships

All of the above points indicate that the 2019 tax holiday is more of a myth than a reality. However, in sports terminology, “until the last game is lost, the game is not lost”, which means that it is necessary to use the opportunities provided by the state to the end. Moreover, statistics show an increase in the number of individual entrepreneurs going on vacation.

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A useful video on the topic will help you understand the intricacies of Tax Holidays:

How to get tax holidays for individual entrepreneurs in 2019?

Terms of tax holidays for individual entrepreneurs from the Federal Tax Service

The action plan of a novice IP should be as follows:

Remember that the duration of the holidays is the first two tax periods in a row (continuously) from the moment of registration or transition to the simplified tax system (patent). Therefore, it is better to “leave for the holidays” from January 2019. Then you will receive two full years (2019 and 2020) at a zero rate.

You can find out about tax holidays in the regions on the official website of a particular region.
If you have any questions on the topic, please ask them in the comments to the article.

Tax holidays for individual entrepreneurs in 2019 updated: April 12, 2019 by: All for IP