Who should a freelancer?
We talk about what obligations to the state have a freelancer who registered the PI, but does not use it.
It happens that a freelancer opens PI, but continues to be a "free artist." The reasons for the emergence of such IP-nuk may be different. Someone registers the PI to attract customers. Someone at the time decided not to do business.
In what case can an IE officially consider itself null? If he does not provide any services or does not sell anything, and there is no movement of funds on his current account and on hand. However, despite the fact that the entrepreneur actually does nothing, he needs to submit reports to the regulatory authorities and pay contributions to insurance funds.
Zero reporting
')
If the SP on the simplified tax system, then its zero reporting is only a declaration on the simplified tax system. This year, the deadline for submitting it is April 30th.
If the SP on the general taxation system, then he must pass (for example, through the service Report.Ru ):
1. Declaration on personal income tax until April 30.
2. The declaration on the VAT till April 25. In general, this declaration is passed for each quarter, that is, four times a year until the 25th day of the month following the reporting quarter.
A small hint for entrepreneurs - instead of a VAT return, you can take a simpler single simplified tax return (UNU). It is presented four times a year, for the first quarter of 2016 - until April 20.
If the entrepreneur fails to submit the zero reports on time, he faces a fine of 1,000 rubles for being late for each of the forms listed.
An important note is that such a composition of zero reporting is relevant only for entrepreneurs who have not and never had employees. If the entrepreneur is registered as an employer, and then all fired, he still must submit zero tax reports for employees. This will have to be done until he is removed from the register in the funds as an employer.
All for examination
Of course, this is not about a medical examination, but about a mass survey of small and medium-sized businesses, which Rosstat conducts once every five years. The next survey falls on this year. It is necessary to report for its activities in 2015, even if in fact the company had none. By the way, deadlines are running out. You must send the form No. 1 entrepreneur before April 1. For an undeliverable report, the PI is threatened with an administrative fine of 10 to 20 thousand rubles.
Payments
Individual entrepreneurs are obliged to annually pay non-zero insurance premiums for themselves (according to Federal Law No. 212- dated July 24, 2009):
- 19 356.48 rubles to the Pension Fund,
- 3796.85 rubles to the Medical Insurance Fund.
The amount will be less if you have registered the IE not from the beginning of the year. The size of insurance premiums will decrease in proportion to calendar days.
In 2016, you need to pay contributions until December 31. You can not pay them only in a few cases provided by law. For example, if a man was drafted into the army or a girl sits at home with a small child up to 1.5 years old. If you fall into the category of beneficiaries, you will need to confirm the lack of activity and income documents.
How to submit reports?
In addition to the VAT return, which must be transferred to the tax in electronic form, an entrepreneur can choose the most convenient way to submit reports. You can include paper forms in the inspection or send them by mail. Another option is to report via the Internet using special electronic reporting services. They are designed for non-professionals, so filling out electronic forms is easier than paper ones. For example, to generate zero reporting, you just need to click in the right places.
If you are no longer a freelancer
We have prepared some good news for entrepreneurs who want to get rid of the null status and start working officially.
1. This year, the list of individual entrepreneurs that are subject to tax holidays, that is, the zero tax on the simplified tax system and the patent for two years, has expanded. Previously, they were only businessmen working in the scientific, industrial or social sphere. Now, those who provide household services have been added to them (see the All-Russian Classifier of Services to the Population for this).
2. Since 2015, a law has been in place allowing the regional authorities to reduce the tax rate on the simplified tax system with the object of taxation “Income”, and somewhere it already amounts to 1%. Municipal authorities, in turn, can themselves regulate the rate of UTII - depending on the region, it can be from 15 to 7.5%. Therefore, check the tax rates in your region, perhaps they are lower than you think.
3. If you are a simplified person, then from this year you will not have to include the value added tax in income when invoicing. In general, organizations on special regimes are exempt from VAT and may not issue invoices, but sometimes do so at the request of the client. Now the PI will only need to transfer the tax to the FTS and return the declaration. However, the VAT paid will not be included in the expenses now.
4. Another good news for small businesses. From 2016 to 2018, the PI will not have scheduled inspections of regulatory bodies: Rospotrebnadzor, the Ministry of Labor and Social Development, the Emergencies Ministry, the State Labor Inspectorate, etc. But be careful - the Federal Tax Service does not make this list.
It happens that a freelancer opens PI, but continues to be a "free artist." The reasons for the emergence of such IP-nuk may be different. Someone registers the PI to attract customers. Someone at the time decided not to do business.
In what case can an IE officially consider itself null? If he does not provide any services or does not sell anything, and there is no movement of funds on his current account and on hand. However, despite the fact that the entrepreneur actually does nothing, he needs to submit reports to the regulatory authorities and pay contributions to insurance funds.
Zero reporting
')
If the SP on the simplified tax system, then its zero reporting is only a declaration on the simplified tax system. This year, the deadline for submitting it is April 30th.
If the SP on the general taxation system, then he must pass (for example, through the service Report.Ru ):
1. Declaration on personal income tax until April 30.
2. The declaration on the VAT till April 25. In general, this declaration is passed for each quarter, that is, four times a year until the 25th day of the month following the reporting quarter.
A small hint for entrepreneurs - instead of a VAT return, you can take a simpler single simplified tax return (UNU). It is presented four times a year, for the first quarter of 2016 - until April 20.
If the entrepreneur fails to submit the zero reports on time, he faces a fine of 1,000 rubles for being late for each of the forms listed.
An important note is that such a composition of zero reporting is relevant only for entrepreneurs who have not and never had employees. If the entrepreneur is registered as an employer, and then all fired, he still must submit zero tax reports for employees. This will have to be done until he is removed from the register in the funds as an employer.
All for examination
Of course, this is not about a medical examination, but about a mass survey of small and medium-sized businesses, which Rosstat conducts once every five years. The next survey falls on this year. It is necessary to report for its activities in 2015, even if in fact the company had none. By the way, deadlines are running out. You must send the form No. 1 entrepreneur before April 1. For an undeliverable report, the PI is threatened with an administrative fine of 10 to 20 thousand rubles.
Payments
Individual entrepreneurs are obliged to annually pay non-zero insurance premiums for themselves (according to Federal Law No. 212- dated July 24, 2009):
- 19 356.48 rubles to the Pension Fund,
- 3796.85 rubles to the Medical Insurance Fund.
The amount will be less if you have registered the IE not from the beginning of the year. The size of insurance premiums will decrease in proportion to calendar days.
In 2016, you need to pay contributions until December 31. You can not pay them only in a few cases provided by law. For example, if a man was drafted into the army or a girl sits at home with a small child up to 1.5 years old. If you fall into the category of beneficiaries, you will need to confirm the lack of activity and income documents.
How to submit reports?
In addition to the VAT return, which must be transferred to the tax in electronic form, an entrepreneur can choose the most convenient way to submit reports. You can include paper forms in the inspection or send them by mail. Another option is to report via the Internet using special electronic reporting services. They are designed for non-professionals, so filling out electronic forms is easier than paper ones. For example, to generate zero reporting, you just need to click in the right places.
If you are no longer a freelancer
We have prepared some good news for entrepreneurs who want to get rid of the null status and start working officially.
1. This year, the list of individual entrepreneurs that are subject to tax holidays, that is, the zero tax on the simplified tax system and the patent for two years, has expanded. Previously, they were only businessmen working in the scientific, industrial or social sphere. Now, those who provide household services have been added to them (see the All-Russian Classifier of Services to the Population for this).
2. Since 2015, a law has been in place allowing the regional authorities to reduce the tax rate on the simplified tax system with the object of taxation “Income”, and somewhere it already amounts to 1%. Municipal authorities, in turn, can themselves regulate the rate of UTII - depending on the region, it can be from 15 to 7.5%. Therefore, check the tax rates in your region, perhaps they are lower than you think.
3. If you are a simplified person, then from this year you will not have to include the value added tax in income when invoicing. In general, organizations on special regimes are exempt from VAT and may not issue invoices, but sometimes do so at the request of the client. Now the PI will only need to transfer the tax to the FTS and return the declaration. However, the VAT paid will not be included in the expenses now.
4. Another good news for small businesses. From 2016 to 2018, the PI will not have scheduled inspections of regulatory bodies: Rospotrebnadzor, the Ministry of Labor and Social Development, the Emergencies Ministry, the State Labor Inspectorate, etc. But be careful - the Federal Tax Service does not make this list.
Source: https://habr.com/ru/post/299614/
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