Patent tax system: how much to pay and how to switch

What kind of reporting do individual entrepreneurs submit on a patent?

To use the PSN system, you must meet certain requirements:

• This system can only be used by individual entrepreneurs;
• Individual entrepreneurs cannot employ more than 15 people;
• The area of ​​the premises used for business or for rent should not exceed 50 square meters. m.;

What does an individual entrepreneur pass on PSN?

• A total of 63 areas of activity have been identified for which PSN can be issued. The full list is contained in paragraph 2 of Art. 346.2 These services include: tailoring, repair of clothes and shoes, designer services, retail trade, etc.;
• For each patent, a book of income and expenses is prepared;
• annual income cannot exceed 60 million rubles*;
• The cost of the patent is not reduced by insurance premiums.

Important! Despite a large number of restrictions, according to statistics, 3.5% of individual entrepreneurs choose the patent system.

The PSN mode has the following advantages:

• taxes have been significantly reduced. The tax is calculated as 6% of potential income, which is calculated by the state;
• the validity period of the patent can be determined independently;
• Contributions to extra-budgetary funds are made only to the Pension Fund. They make up 20%;
• the list of permitted activities for use of the patent system cannot be changed by the authorities.

To switch to the PSN system, you must fill out the appropriate application.

Reporting on PSN without employees is significantly reduced, in contrast to reporting with a workforce. There is also an increase in the tax burden.

Important! The greatest difficulty for individual entrepreneurs is confirmation of the type of activity in the Social Insurance Fund. This must be done by April 15th after the current year ends.

Individual entrepreneurs and employees must provide the following reports on the patent:

• income journal;
• information on the number of employees on staff;
• certificate 2-NDFL and 6-NDFL;
• forms 4-FSS and SZV-M;
• calculation of insurance premiums;
• SZV-Experience.

After an individual entrepreneur has hired an employee, he must register with the Social Insurance Fund and the Pension Fund. Information must be provided to the first organization within 10 days, and to the second - within 30 days.

Individual entrepreneurs and employees must pay personal income tax contributions, the Pension Fund and the Social Insurance Fund. Payment of personal income tax is carried out every month. In addition, reports that must be submitted to the Pension Fund include RSV-1, ADV-6-5, SZV 6-4. They are provided every quarter.

What reporting is provided for on PSN

What is PSN: briefly about the mode

The patent system is designed for small businesses. It is allowed to be used by entrepreneurs whose activities are related to the provision of household services or the production of small volumes of goods. A complete list of directions is given in paragraph two of Article 346.43 of the Tax Code of the Russian Federation.

Mandatory conditions for the transition are:

• no more than 15 hired employees during the reporting period;a
• actual annual income from a taxable type of activity is up to 60 million rubles;
• waiver of partnership agreements or trust deeds.

In addition, representatives of the catering retail trade must comply with the limitation on the area of ​​pavilions. Each point of sale should not be more than 50 square meters. m. If several objects are used in an activity, their total area may exceed the standard (parts 45 and 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).

The essence of the PSN comes down to the purchase of a special permit for a period of one month to a year. An entrepreneur must contact the tax authority at the place of business. This must be done 10 days before the expected launch of the project. The application must indicate the main characteristics of the business (sale area, number of employees, vehicles, etc.). If the regulatory authority does not see any obstacles to the application of the regime, the merchant will be issued a patent. The cost of the document will be calculated immediately based on the potential profitability approved in the region.

When should this be done?

Individual entrepreneur on OSNO what kind of reports does he submit without employees and with them?

An individual entrepreneur working on a patent submits reports within the following deadlines:

• income journal: submitted once for the entire period, at the end of it;
• information on the number of staff: provided once a year until January 20;
• Certificate 2-NDFL must be submitted once a year before April 1. Information is provided to the tax office at the place of registration;
• Certificate 6-NDFL: must be submitted quarterly. In the first quarter until April 30, in the first half of the year - until July 31, 9 months before October 31, for the year - until January 31;
• 4-FSS is submitted every quarter: the report must be submitted by the 20th of the month following the reporting month;
• SZV-M: provided every month before the 15th day of the month following the reporting month;
• Insurance premiums are calculated every quarter. In the first quarter until April 30, in the second half of the year until July 31, 9 months before October 31, per year - until January 30;
• The SZV-experience report is submitted every year before March 1 of the year following the reporting year.
• Picture 3. What are the deadlines for submitting patent reports?

Reporting and payments to individual entrepreneurs in a patent system without employees

If you carry out business activities without hiring personnel, then the number of tax fees for you will be significantly reduced. And reporting in this case is not provided at all. However, you will still have to keep a book of income.

Here is a list of taxes required to be paid for individual entrepreneurs in the patent regime without employees:

• Contributions towards your own compulsory health insurance;
• Contributions to the pension fund for yourself.
• Payment for the patent itself.

Methods for filing a declaration on PSN

There are several ways to submit patent reporting:

• providing documents independently. This is the simplest method, but the most expensive;
• presentation of papers through a proxy by proxy. The power of attorney must be certified by a notary;
• transfer of papers by mail. An inventory of the documents sent must be included in the envelope. According to experts, it is better to include two copies of the inventory. The letter must be sent by registered or certified mail;

Individual entrepreneur on a patent - what taxes to pay, mandatory contributions

Important! The date of submission of the report will be considered the date of sending the letter.

• Sending reports using the Internet. This is done through the official tax website. The “Taxpayer Yul” program is installed on the website. You also need to get the subscriber ID.

What is KUDiR?

By purchasing a patent for an activity, you are exempt from drawing up a declaration. Reporting is carried out on the basis of filling out the book for accounting of income and expenses (KUDiR). You can read this document in detail on the Federal Tax Service website.

The book contains information about the entrepreneur’s income for the tax period in which the PSN is used and must be stored for at least 4 years. Let us remind you that the book can be in electronic or paper form. In the second case, it must be stitched and numbered. The last page is stamped with information about the number of pages.

The accounting book must be kept for at least 4 years from the tax period when the PSN was applied.

Is it necessary to conduct KUDiR

Carrying out KUDiR for PSN is mandatory. It is a reporting journal in which the receipt of money is entered. The form of the book is established by the Ministry of Finance. To maintain a book, you simply need to fill in the income received in chronological order. Only those procedures that are confirmed in the form of an accounting document are entered.

Individual entrepreneur reporting on the simplified tax system - what and when needs to be submitted using a simplified procedure

Important! The ledger is completed only during the life of the patent. With a new patent, a new book is started.

There are two ways to maintain a book:

• paper form: purchased from a printing house and filled out manually;
• electronic form: has the form of an electronic program and is filled out using online services. Upon expiration of the patent, the book is printed and certified by the tax authority.

The book must be stored for four years.

Advantages and disadvantages of individual entrepreneur reporting on PSN

It turns out that from the point of view of reporting, individual entrepreneurs on PSN have the following advantages:

• no need to submit reports on PSN tax;
• no need to submit reports to state funds for yourself;
• there is no need to issue an electronic signature and buy software for electronic reporting (except for VAT reporting in cases prescribed by law).

But there are also certain difficulties in terms of reporting individual entrepreneurs on the PSN:

• you need to submit zero declarations under the simplified tax system or personal income tax;
• if a business uses an object that is subject to taxation, for example, a mineral deposit or a vehicle, you need to pay tax for it and, in cases provided for by law, submit reporting on this tax to the Federal Tax Service;
• it is necessary to submit reports required by law to Rosstat;
• reporting obligations for individual entrepreneurs on PSN with employees are the same as for other employers.

Obviously, these difficulties can hardly be attributed to the shortcomings that characterize reporting under PSN. But these are important nuances that an entrepreneur with a patent should take into account when doing business.

How often to submit reports

In order to know where and with what frequency to submit reports to the entrepreneur, we have developed a table:

The table shows that the SVZ-M form is submitted monthly to the Pension, three reports are submitted quarterly - 6-NDFL, RSV and 4-FSS, annually - 2-NDFL and the average payroll.

Reporting without employees

If the activity is carried out without formalizing an employment relationship, then the responsibilities of the entrepreneur include:

• Keep a book of income accounting (approved by Appendix No. 3 to Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012).

The individual entrepreneur keeps a book for each patent received from the tax authority. Expenses are not indicated in the book. Upon expiration of the patent, the entrepreneur submits the income book to the tax authority for verification.

Identification of gross violations and inaccuracies in filling out the book will bring the entrepreneur penalties in the amount of:

• 10,000 rubles if the violation is detected once;
• 30,000 rubles for repeated violations (Article 120 of the Tax Code of the Russian Federation);
• Generate and send reports to Rosstat in cases established by law for each type of activity.

The entrepreneur does not submit reports for himself to the tax authorities and funds.

Report to IP statistics

Various statistical reports are submitted to the territorial office of Rosstat. The list of documents must be updated annually, since observation can be continuous, that is, mandatory for all individual entrepreneurs without exception, or selective, covering only some of the entrepreneurs. Reports in connection with continuous observation are submitted based on the results of annual activities according to f. 1-entrepreneur no later than 04/02/18 for 2020

When the observation is selective, statisticians notify those entrepreneurs who are included in the sample about which reports need to be submitted and when. To be sure that you have not missed important information, it is recommended that you check the information yourself with your Rosstat office.

We fill out the calculation according to form 6-NDFL and pay the personal income tax correctly

Date of publication: 06/30/2016 08:37 (archive)

Paragraph 1 of Article 226 of the Tax Code of the Russian Federation provides that Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, specified in paragraph 2 of Article 226 of the Tax Code of the Russian Federation, are recognized as tax agents in relation to such income paid to an individual, and are obliged to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 2244 of the Tax Code of the Russian Federation.

Paragraph 2 of Article 226 of the Tax Code of the Russian Federation establishes that the calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent (with the exception of income in respect of which the calculation of amounts and payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of the Tax Code of the Russian Federation), with offset of previously withheld tax amounts, and in the cases and in the manner provided for in Article 227.1 of the Tax Code of the Russian Federation, also taking into account a reduction in the amount of fixed advance payments paid by the taxpayer .

In addition, paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation lists persons who are recognized as tax agents when carrying out transactions with securities and operations with financial instruments of futures transactions, when making payments on securities for the purposes of this article, as well as Articles 214.1, 214.3 and 214.4 of the Tax Code of the Russian Federation.

According to paragraph 3 of paragraph 2 of Article 230 of Article 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent for the first quarter, half a year, nine months - no later than the last day of the month, following the corresponding period, for the year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] “On approval forms for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL), the procedure for filling out and submitting it, as well as the format for presenting the calculation of the amounts of personal income tax calculated and withholding by the tax agent in electronic form.”

In this regard, all persons recognized in accordance with Article 226 of the Tax Code of the Russian Federation, including paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation, as tax agents, starting from January 1, 2020, are required to submit quarterly calculations to the tax authorities at the place of their registration Form 6-NDFL.

If an organization makes payments to individuals only in the second quarter, then the calculation in Form 6-NDFL is submitted by the tax agent to the tax authority for six months, nine months and a year of the corresponding tax period. If there are no payments in the third and fourth quarters, the tax agent fills out only section 1 of the calculation in Form 6-NDFL for nine months and the year of the corresponding tax period; section 2 of the calculation in this case is not filled out.

Letter No. BS-4-11/ [email protected] , established that the organizer of an advertising campaign, within the framework of which the winner of the promotion is given a gift certificate as a prize, granting the right to purchase goods from a third-party organization, acts as tax agent.

The procedure for submitting 6-NDFL calculations for organizations depends on whether it has separate divisions or not, and for entrepreneurs - on the taxation system used. 6-NDFL calculations are presented (clause 2 of Article 230 of the Tax Code of the Russian Federation):

1) organizations without separate divisions - to the Federal Tax Service at their place of registration;

2) organizations that have separate divisions (letters from the Federal Tax Service of Russia dated December 30, 2015 No. BS-4-11 / [email protected] , dated December 28, 2015 No. BS-4-11 / [email protected] ; Ministry of Finance of Russia dated November 19. 2015 No. 03-04-06/66970):

• to the Federal Tax Service at the location of each separate division in relation to individuals who received income from these separate divisions. The stated procedure applies regardless of whether the work is performed in such a separate unit under employment contracts or civil law contracts;
• to the Federal Tax Service at the location of the head unit (organization) in relation to individuals who received income from the head unit. That is, these are employees whose employment contracts indicate the head office as their place of work, as well as individuals with whom the head office has entered into civil contracts.

If an employee received income from both the head division and a separate division, then he should appear in two different 6-NDFL calculations - for the head division and the separate division, respectively.

On the title pages of 6-NDFL calculations, the checkpoint and OKTMO of each separate division must be indicated.

The 6-NDFL calculation must be submitted for each separate division, even if:

• (or) all separate divisions are registered with the same tax office, but are located in the territories of different municipalities (have different OKTMO). That is, the number of 6-NDFL calculations will be equal to the number of separate divisions (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/ [email protected] ; Ministry of Finance of Russia dated November 19, 2015 No. 03-04-06/66970);
• (or) all separate divisions are located in the same municipality, but in territories under the jurisdiction of different inspectorates. Then the organization can register with one tax office (optionally, by sending a notification to the tax authority at its location) and submit to it calculations for separate divisions (clause 4 of Article 83 of the Tax Code of the Russian Federation);
• organizations that have separate divisions and are classified as the largest taxpayers - to choose from: either to the Federal Tax Service Inspectorate at the place of registration as the largest taxpayer, or to the Federal Tax Service Inspectorate at the place of registration of each separate division; a separate calculation is drawn up for each separate division (letter of the Federal Tax Service of Russia dated 02/01/2016 No. BS-4-11/ [email protected] );
• individual entrepreneurs - to the Federal Tax Service at their place of residence; in this case, on the title page of the 6-NDFL calculation, it is necessary to indicate OKTMO at the place of residence of the individual entrepreneur;
• for individual entrepreneurs paying UTII - to the Federal Tax Service at the place of conducting “imputed” activities in relation to individuals who are engaged in this activity. In this case, on the title page of the 6-NDFL calculation, it is necessary to indicate OKTMO at the place of registration of the individual entrepreneur in connection with the conduct of “imputed” activities;
• individual entrepreneurs who have acquired a patent for a certain type of activity - to the Federal Tax Service at the place of conducting “patent” activities in relation to individuals who are engaged in this activity. In this case, on the title page of the 6-NDFL calculation, it is necessary to indicate OKTMO at the place of registration of the individual entrepreneur in connection with the conduct of “patent” activities.

According to the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/ [email protected] , the calculation in Form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period. Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year.

Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.

Line 100 of Section 2 “Date of actual receipt of income” is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation, line 110 of Section 2 “Date of tax withholding” is filled out taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation, line 120 of Section 2 The “Tax Transfer Deadline” is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

Line 030 “Amount of tax deductions” is filled in according to the values ​​of codes for types of taxpayer deductions, approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions.”

In accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of wages is recognized as the last day of the month for which the taxpayer was accrued income for the performance of labor duties in accordance with the employment agreement (contract).

According to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

In this case, tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

Thus, if employees’ wages for March 2016 were paid on 04/05/2016, and personal income tax was transferred on 04/06/2016, then the transaction is reflected in section 1 of the calculation in Form 6-NDFL for the first quarter of 2020, while the tax the agent has the right not to reflect the transaction in section 2 of the calculation in Form 6-NDFL for the first quarter of 2020. This operation will be reflected in the direct payment of wages to employees in the calculation according to Form 6-NDFL for the first half of 2020, as follows:

• line 100 indicates 03/31/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/06/2016;
• on lines 130 and 140 - the corresponding total indicators.

Operations that began in one calendar year and completed in another calendar year are reflected in a similar manner. For example, wages for December 2020 were paid on January 12, 2016, in this case this operation is not reflected in section 1 of the calculation on form 6-NDFL, but in section 2 of the calculation on form 6-NDFL for the first quarter of 2020 it is reflected as follows:

• line 100 indicates 12/31/2015;
• on line 110 - 01/12/2016;
• on line 120 - 01/13/2016;
• on lines 130 and 140 - the corresponding total indicators.

If the employee’s vacation pay for March 2020 was paid on 04/05/2016, then this operation is reflected in section 2 of the calculation in Form 6-NDFL for the first half of 2020 as follows:

• line 100 indicates 04/05/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/30/2016;
• on lines 130 and 140 - the corresponding total indicators.

In a letter from the Federal Tax Service of Russia dated March 15, 2016. No. BS-4-11/ [email protected] reflects that the control ratios of calculation indicators in Form 6-NDFL, sent by letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/ [email protected] , do not provide for equality of indicators of line 040 “Amount of calculated tax” and line 070 “Amount of withheld tax” of section 1 of the calculation in form 6-NDFL.

Also, in the new control ratios sent by the Federal Tax Service of Russia letter dated March 10, 2016 No. BS-4-11/ [email protected] instead of the Russian Federal Tax Service letter No. BS-4-11/ [email protected] , the control ratio “ line 070 = sum of lines 140.”

All March payments, namely, accrued wages, as well as personal income tax accrued and withheld from it, must be reflected in section 1 of the calculation for the first quarter (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11 / [email protected] ), including on line 070, provided that at the time of filing 6-NDFL with the Federal Tax Service, the tax has already been withheld. That is, the same principle remains here as when filling out 2-NDFL certificates regarding the December salary and the tax on it. When paying wages next year, its amount and the personal income tax withheld from it are included in the certificates for the previous year, and not for the year of its payment/withholding of tax (letter of the Federal Tax Service of Russia dated 03/02/2015 No. BS-4-11/3283, dated 02/03. 2012 No. ED-4-3/ [email protected] ).

When issuing income in kind, line 070 will include only that amount of personal income tax that was withheld from cash income paid to an individual. If, for example, when issuing a gift in March, the entire calculated personal income tax is not withheld from the March salary, then lines 040 and 070 of section 1 will differ in the amount of tax not withheld.

Additionally, we inform you that line 080 of the Calculation “Amount of tax not withheld by the tax agent” is filled in only if it is impossible to withhold tax, followed by the submission of a certificate in Form 2-NDFL with feature 2.

According to the letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/ [email protected] , line 090 of section 1 of the calculation in Form 6-NDFL “Amount of tax returned by the tax agent” indicates the total amount of tax returned by the tax agent to the taxpayer in accordance with Article 231 of the Tax Code of the Russian Federation, the cumulative total from the beginning of the tax period, including the amount of tax excessively withheld by the tax agent in previous tax periods.

If the taxpayer receives income in the form of material benefits received from savings on interest for the use of borrowed (credit) funds, this operation must be reflected in the calculation in Form 6-NDFL on lines 020, 080 of section 1 and on lines 100 - 140 of section 2.

At the same time, the date of actual receipt of income in the form of material benefits received from savings on interest for the use of borrowed (credit) funds is defined as the last day of each month during the period for which the borrowed (credit) funds were provided, upon receipt of income in the form material benefits received from savings on interest when receiving borrowed (credit) funds (subclause 7 of clause 1 of Article 223 of the Tax Code of the Russian Federation).

In the case of writing off bad debts of individuals from the balance sheet of a credit organization, this amount in Form 6-NDFL is reflected on line 020 of section 1, the amount of tax not withheld by the tax agent is reflected on line 080 of section 1.

If a tax agent has separate divisions, the agent is required to submit reports (2-NDFL, 6-NDFL) both at the location of the head division and at the location of each separate division. If reporting on forms 2-NDFL, 6-NDFL is submitted with one checkpoint, for example, for both the head division and a separate division, and the tax is transferred only to the head division, the tax authority has the right to apply Article 75 of the Tax Code of the Russian Federation ( penalties) and Article 123 of the Tax Code of the Russian Federation (fine for late payment of tax). The fact that the tax is transferred in full, but according to other details, will not be a circumstance mitigating or excluding guilt.

Based on this, organizations are invited to consider deregistering separate divisions for which there is no activity.

[email protected] dated January 28, 2020, the submission of information regarding the income of employees of separate divisions, as well as the transfer of personal income tax to a tax authority other than the place of registration of the separate division, is not allowed.

When closing a separate division, the tax agent is required to submit reports for the last tax period, which will be counted from January 1 of the current year until the date of closure of the division. It is recommended to carry out this procedure in advance, a week before the deregistration procedure.

Thus, we draw your attention to the fact that combining personal income tax into payment orders for various purposes (salaries and vacation pay), and even more so for tax periods (as part of one payment order to transfer personal income tax for December 2015 and January 2020), is strictly not allowed.

The question of filling out lines 020 and 030 for payments exempt from taxation: if the payment is completely exempt from taxation, then it is not reflected in lines 020 and 030; but if the payment is not released in full (for example, financial assistance up to 4,000 rubles per year), it must be reflected.

When reflecting wages for previous tax periods in section 2, it is necessary to correctly reflect line 100 of the calculation. If December wages were paid in January, then line 100 should be equal to December 31, 2015. If an error is made in this line, a penalty may be generated.

If errors are detected when filling out the initial 6-NDFL calculation, an updated calculation must be provided.

Individual entrepreneur on the simplified tax system and UTII - where to submit 6-NDFL?

The Federal Tax Service of Russia in a letter dated August 1, 2020 No. BS-4-11/ [email protected] “On sending clarifications on the issues of submitting and filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL)” commented on the rules regarding the procedure for preparing and submitting quarterly calculations in form 6-NDFL.

This Letter from the Federal Tax Service answers the most frequently asked questions. I strongly advise anyone who has employees and pays remuneration to individuals under employment contracts or GPC (civil law) agreements to read it in its entirety.

But in this article I would like to draw your attention to the issue concerning individual entrepreneurs combining activities subject to the simplified tax system and UTII.

Where do organizations submit 6-NDFL?

The calculation is submitted by the organization to the tax office at the place of its registration (paragraph 1, paragraph 2, article 230 of the Tax Code of the Russian Federation).

If an organization has a separate division, then in relation to employees of this division, as well as individuals under GPC agreements concluded with this division, Form 6-NDFL is submitted by the organization at the place of registration of this separate division (paragraph 4, paragraph 2, article 230 of the Tax Code of the Russian Federation ).

An organization classified as the largest taxpayer and having separate divisions decides itself which inspection to submit information on separate divisions - at the place of their registration or at the place of registration of the organization as the largest taxpayer (paragraph 5, paragraph 2, article 230 of the Tax Code of the Russian Federation).

Methods for submitting tax reporting for individual entrepreneurs

In order to report to the Federal Tax Service, there are several convenient options for submitting data. First of all, you can personally visit your tax office and bring reports in paper form and, if necessary, on a flash drive. In addition, it is possible to send declarations, as well as other forms, by mail. Send information only by certified letter and be sure to include a description of the attachment with a list of documents being sent - one of them is attached to the letter (with a postal stamp), the second remains with the entrepreneur to confirm the sending of the data.

And finally, you can send the individual entrepreneur’s report via TKS, that is, via the Internet. Electronic filing requires a service agreement with a special accredited data processor. Or you can pay a one-time fee for the transfer of reporting, which is carried out by telecommunications companies directly at the tax office. Whatever method a businessman chooses, the main thing is to comply with the current deadlines for submitting forms, so as not to pay penalties for violating the law.

What taxes does an individual entrepreneur pay for employees?

If a business hires workers, then it is obliged to pay taxes for them and submit reports to the tax office. Taxes that individual entrepreneurs pay for their employees:

• Income tax from individuals is withheld at the time of payment of wages and is transferred to the budget no later than the next day after payment (or no later than the end of the month in some cases, for example, sick leave or vacation), the rate is 13% of the accrued salary. Personal income tax is transferred to the tax office;
• Pension insurance contributions are transferred no later than the 15th day of the month following the month of salary calculation. Pension contributions may vary. The general tariff is equal to 22% of the accrued salary. But there is a reduced rate of insurance premiums for some categories of taxpayers - a 20% rate is paid by organizations and individual entrepreneurs that apply a simplified taxation system and are engaged in production, providing household services to the population and some other types of activities. By the way, such enterprises do not pay contributions to the Social Insurance Fund for maternity and disability and medical insurance premiums. Transferred to the tax office;
• Medical insurance premiums must be paid by the 15th day of the month following the month in which they were accrued. The general rate of medical contributions is 5.1%, but may be zero for some employers. Transferred to the tax office.
• Social insurance contributions for disability and maternity - the deadline for transfer is the 15th day of the month following the month of accrual. The general rate is 2.9% of earnings, but may be zero in some situations. Transferred to the tax office.
• Social insurance contributions for accidents and occupational diseases are also due on the 15th. The rate is different for different taxpayers and is set by the social insurance fund for each taxpayer at the beginning of the year upon confirmation of the type of economic activity or according to OKVED, indicated in the Unified State Register of Legal Entities as the main one. Transferred to the Social Insurance Fund.

Features of filling out 6 personal income taxes for individual entrepreneurs

Sections 1 and 2 of the form are completed in the usual manner. The first section is filled in with a cumulative total from the beginning of the year, the second section – quarterly. If an individual entrepreneur made payments to individuals only in the first quarter, he submits 6 personal income taxes for all reporting periods during the year (1st quarter, half-year, 9 months, year). In this case, sections 1 and 2 are filled out in the report for the first quarter. In all subsequent reports, section 2 remains empty (since there were no more payments), and the information in section 1 remains the same.

The changes concern filling out the title page, namely the territorial location of the tax office, to which the individual entrepreneur must submit 6 personal income taxes.

The legal address of an individual entrepreneur is his registration. Therefore, an individual entrepreneur submits a report to the tax office at his place of residence, even if he has employees who carry out their work activities in other regions of the country.

However, there are exceptions to this. These are entrepreneurs working on the basis of a patent or using UTII. Where to submit 6 personal income taxes for individual entrepreneurs in this case? When these special regimes are applied, personal income tax is withheld and transferred to the place of business.

Depending on the taxation system, the following types of code are entered in the “location” column:

• 120 – for individual entrepreneurs on the simplified tax system or OSNO;
• 320 – for individual entrepreneurs on UTII or patent.

A sample of filling out the form, when using a simplified form.

What to do if an individual entrepreneur has changed the tax system? For example, an entrepreneur changed the simplified tax system to imputed income and registered as a UTII payer with another tax office.

Important! You can change one mode to another only from the beginning of the new year. Accordingly, from the new tax period 6, personal income tax will be submitted to another tax office at the place of activity.

Where is 6 personal income tax submitted if the individual entrepreneur’s registration has changed? When you change your address, in most cases the tax office to which you must report also changes. This happens in several stages:

• the citizen gives his passport to the FMS to change registration;
• The FMS notifies the tax authority within 10 working days;
• he, in turn, makes changes to the Unified State Register of Individual Entrepreneurs within 5 working days, deregisters with the old inspection and registers with the new;
• the entrepreneur is sent a corresponding notification.

After this, the individual entrepreneur submits 6 personal income taxes on his new registration.

How to start using PSN

In order for an entrepreneur to switch to PSN, he needs to submit an application in a specially established form to the Federal Tax Service. If the activity is already carried out by an entrepreneur, then the transition to PSN must be reported 10 days before the start of application.

An application can be submitted in one of the following ways:

• Personally as an entrepreneur;
• Through a representative;
• By post;
• Electronic.

If a citizen makes a decision on PSN when registering an individual entrepreneur, then an application for a patent must be submitted along with registration documents.

The patent will be issued within 5 days, or together with registration documents.

Reporting when combining special modes

Individual entrepreneurs are not required to keep accounting records, but if special regimes are combined, they will have to maintain separate tax records. So, for example, if an entrepreneur combines the PSN and the simplified tax system, he is obliged to maintain:

• Book of income and expenses - according to the simplified tax system;
• Income book – according to PSN.

That is, the entrepreneur will need to attribute income to one or another type of activity. If the income is clear, then questions may arise with the expenses. After all, an entrepreneur cannot always attribute a specific expense to a specific type of activity (for example, staff salaries or office rent). In this case, this type of expense is distributed in proportion to the income received from each type of activity.

In addition to paying a single tax, an entrepreneur who combines the simplified tax system and a patent must submit a declaration under the simplified tax system.

Separately, it is worth highlighting the procedure for reducing the tax on insurance premiums paid by individual entrepreneurs without employees for themselves. Individual entrepreneurs do not have the right to reduce the amount of tax under PSN by insurance premiums. But an individual entrepreneur has the right to reduce the tax according to the simplified tax system for the entire amount of insurance premiums paid for himself (Letter of the Ministry of Finance of Russia No. 03-11-11/19849 dated 04/07/2016).