The law on self-employed. Information for consideration
For a long time on Habré in discussions mention the new law on the self-employed. So far there is little information, but still decided to write on the basis of the information that is - the Law, the conclusions of the relevant committees, the answers on the FTS website.
The law applies to IT services, there are no features for IT.
The package of laws on the introduction of a new tax for self-employed citizens has been signed and comes into force on January 1, 2019. A new special regime and a new tax appeared, Federal Law of 27.11.2018 No. 422- “On the experiment to establish a special tax regime“ Tax on professional income ”in a federal city of Moscow, in Moscow and Kaluga regions, as well as in the Republic of Tatarstan ( Tatarstan) "
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There is a month left before the entry into force of the law, there is time to sort out a bit.
Briefly:
The experiment will last 10 years - from January 2019 to December 2028. The tax rate on professional income (NPA) - 4% and 6%. Indicated that the tax rate for 10 years will not change. There is no reporting, there is no cash, insurance fees do not have to be paid.
Individual pension contributions may be paid voluntarily.
The purpose of the NAP is to remove the incomes of individuals from the shadows.
But I would advise you to pay attention to the new IP tax, which can also apply special regime. Accordingly, do NOT submit reports, do not pay insurance premiums and DO NOT apply cash.
Organizations may also face this law by entering into contracts with self-employed.
There are already a lot of questions, but in practice there will be more questions.
More details:
Professional income - the income of individuals from activities in which they do not have an employer and do not attract employees under employment contracts, as well as income from the use of property.
From January 1, 2019, it will be applied in four regions:
Moscow
Moscow region
Kaluga region
Republic of Tatarstan
From 2020, other regions will be able to join.
If a citizen conducts activities on the territory of several regions, he himself chooses which region will be registered. Change the place of registration in this case once a year.
And the law is not about registration at the place of residence (or registration, as they used to call it), but about the place of business. What it is, the law does not specify.
Therefore, the first question is what to consider as a place of business for a self-employed person.
Any individuals (citizens of the Russian Federation and the EAEU) can apply, including those already registered as individual entrepreneurs.
Conditions for all:
1. Income for the calendar year not more than 2.4 million rubles
2. Lack of workers
Not applicable for all activities. For example, does not apply to trade.
All income received from the sale of goods and the provision of services, the performance of work, except:
Please note that the proceeds from the sale of property are not subject to NAP, that is, the personal income tax will be 13%.
When the law enters into force, the procedure will be clearer, but all communication with the tax authority is assumed through the “My Tax” mobile application, which no one has yet seen. The application will be free, installed on computers, tablets, smartphones.
Register a self-employed - through a personal account or the application "My tax". The application can be submitted through credit institutions.
4% when sold to individuals
6% if sold by a legal entity and entrepreneurs for business activities
Tax period - 1 month, reporting is not filed.
A deduction of 1% or 2% of income is provided, respectively, at rates of 4% and 6%, but not more than 10 thousand rubles a year.
Self-employed expenses are not counted.
The tax is calculated by the tax authority and sends the data by the 12th day of the next month. Payment - up to the 25th.
Calculation based on the data provided by the self-employed.
Failure to issue checks to organizations and individual entrepreneurs will deprive them of the opportunity to reduce the taxable base. Clearly this is a measure to control the income of the self-employed.
Article 129.13 of the Tax Code of the Russian Federation has been added - a fine of 20% of the amount for violation of the procedure and (or) terms for transferring calculation data to the tax authority.
In the case of repeated violations within six months, a penalty of 100% of the amount
The individual entrepreneur can also apply this special regime, and the individual tax rates, non-payment of insurance premiums, and non-use of the cash register apply to the individual entrepreneur.
The transition to the new regime for IP will be voluntary, subject to the conditions, including the lack of workers. But you can not combine different modes.
That is, the IP will be able to apply only the NAP.
During the transition, he will have to notify about the termination of the use of special regimes (USN, UTII) within 30 days from the date of registration of the payer of the NAP. If this is not done, then the registration of the payer of the NAP is canceled. With the refusal of the NAP will be able to return to the special regime. To do this, you must submit an application for registration of the payer within 20 calendar days.
The PI has two options - it can continue to be an PI, it can stop registering and pay the tax as an ordinary person.
PIs are exempt from personal income tax and VAT (except for import). But they are not exempt from the duties of a tax agent if they sign a civil law contract with an individual.
It would seem that the law is for individuals, but there are two points that I would advise to pay attention to legal entities. This is not written anywhere and is not mentioned in Internet articles, it is solely my opinion, based on work experience and analysis of existing practice.
Surely there will be a desire to optimize taxes and transfer workers to self-employed. Such a scheme is common now, with the dismissal of workers and the registration of individual entrepreneurs. And the tax knows about it and reveals.
However, the law is nipped in the bud.
That is, in these cases it will be necessary to withhold personal income tax and pay insurance premiums, as usual.
An advantageous option is that you do not need to withhold personal income tax, you do not have to pay insurance premiums. Moreover, in contrast to the PI, there are no fixed insurance premiums, there is no reporting, for a natural person it is more profitable than a PI.
But potential risks are for legal entities.
The first is when the person is not actually self-employed.
This will need to be checked and at the conclusion of the contract, and then from time to time to monitor the status of the self-employed. How - I do not know yet. For SP there is EGRIP. For self-employed it is logical that there will also be a registry, but this is not mentioned in the law. In any case, you must require a check.
Now the same situation, for example, the contract was concluded with the individual entrepreneur, then the person stopped registration, and the organization got into the database that it was an entrepreneur, when paying personal income tax does not withhold, does not pay contributions for it. If found, add additional fees and fine.
Similarly, I think it will be with self-employed - if the payments are after deregistration, the organization is obliged to pay insurance premiums for physical persons and withhold personal income tax.
The second risk is the analogy with the already existing scheme of identifying the optimization of the transfer of workers to the IP. With a large number of self-employed, long-term relationships, if this is the only customer, I believe that there is a risk of re-qualification in the labor market. The practice will not be immediately, but I recommend to remember this immediately.
Individuals who think whether they need to register as an SP can consider the option of a NAP.
This tax will be profitable for individual entrepreneurs who use the STS "income" and there is no tax holiday.
PI on other modes must be considered. A big plus is the lack of cash and the obligation to pay fixed insurance premiums. In this case, those who wish can voluntarily pay into the pension fund.
But the rest - practice will show.
The law applies to IT services, there are no features for IT.
The package of laws on the introduction of a new tax for self-employed citizens has been signed and comes into force on January 1, 2019. A new special regime and a new tax appeared, Federal Law of 27.11.2018 No. 422- “On the experiment to establish a special tax regime“ Tax on professional income ”in a federal city of Moscow, in Moscow and Kaluga regions, as well as in the Republic of Tatarstan ( Tatarstan) "
')
There is a month left before the entry into force of the law, there is time to sort out a bit.
Briefly:
The experiment will last 10 years - from January 2019 to December 2028. The tax rate on professional income (NPA) - 4% and 6%. Indicated that the tax rate for 10 years will not change. There is no reporting, there is no cash, insurance fees do not have to be paid.
Individual pension contributions may be paid voluntarily.
The purpose of the NAP is to remove the incomes of individuals from the shadows.
But I would advise you to pay attention to the new IP tax, which can also apply special regime. Accordingly, do NOT submit reports, do not pay insurance premiums and DO NOT apply cash.
Organizations may also face this law by entering into contracts with self-employed.
There are already a lot of questions, but in practice there will be more questions.
More details:
Professional income - the income of individuals from activities in which they do not have an employer and do not attract employees under employment contracts, as well as income from the use of property.
Where applicable
From January 1, 2019, it will be applied in four regions:
Moscow
Moscow region
Kaluga region
Republic of Tatarstan
From 2020, other regions will be able to join.
If a citizen conducts activities on the territory of several regions, he himself chooses which region will be registered. Change the place of registration in this case once a year.
And the law is not about registration at the place of residence (or registration, as they used to call it), but about the place of business. What it is, the law does not specify.
Therefore, the first question is what to consider as a place of business for a self-employed person.
Who can apply
Any individuals (citizens of the Russian Federation and the EAEU) can apply, including those already registered as individual entrepreneurs.
Conditions for all:
1. Income for the calendar year not more than 2.4 million rubles
2. Lack of workers
Not applicable for all activities. For example, does not apply to trade.
A complete list of who is NOT entitled to apply NAPs:
Section 4. Taxpayers of Professional Income Tax
2. May not apply a special tax regime:
1) persons selling excisable goods and goods subject to mandatory labeling by means of identification in accordance with the legislation of the Russian Federation;
2) persons engaged in the resale of goods, property rights, with the exception of the sale of property used by them for personal, household and (or) other similar needs;
3) persons engaged in the extraction and (or) sale of minerals;
4) persons who have employees with whom they have an employment relationship;
5) persons conducting business in the interests of another person on the basis of assignment agreements, commission agreements or agency agreements, unless otherwise provided by clause 6 of this part;
6) persons providing services for the delivery of goods with acceptance (transfer) of payments for specified goods in the interests of other persons, except for the provision of such services, subject to the use by the taxpayer of cash registers registered by the seller in settlements with buyers (customers) for specified goods in according to the current legislation on the use of cash registers;
7) persons applying other special tax regimes or conducting business activities whose income is subject to personal income tax, except as provided for in paragraph 4 of Article 15 of this Federal Law;
8) taxpayers whose incomes taken into account when determining the tax base exceeded 2.4 million rubles in the current calendar year.
2. May not apply a special tax regime:
1) persons selling excisable goods and goods subject to mandatory labeling by means of identification in accordance with the legislation of the Russian Federation;
2) persons engaged in the resale of goods, property rights, with the exception of the sale of property used by them for personal, household and (or) other similar needs;
3) persons engaged in the extraction and (or) sale of minerals;
4) persons who have employees with whom they have an employment relationship;
5) persons conducting business in the interests of another person on the basis of assignment agreements, commission agreements or agency agreements, unless otherwise provided by clause 6 of this part;
6) persons providing services for the delivery of goods with acceptance (transfer) of payments for specified goods in the interests of other persons, except for the provision of such services, subject to the use by the taxpayer of cash registers registered by the seller in settlements with buyers (customers) for specified goods in according to the current legislation on the use of cash registers;
7) persons applying other special tax regimes or conducting business activities whose income is subject to personal income tax, except as provided for in paragraph 4 of Article 15 of this Federal Law;
8) taxpayers whose incomes taken into account when determining the tax base exceeded 2.4 million rubles in the current calendar year.
What income will be taxed by the NAP
All income received from the sale of goods and the provision of services, the performance of work, except:
A complete list of revenues that will NOT be taxed by the NAP:
Article 6. Object of taxation
2. For the purposes of this Federal Law, income is not recognized as a taxable object:
1) obtained in the framework of labor relations;
2) from the sale of real estate, vehicles;
3) from the transfer of property rights to real estate (with the exception of renting (renting) residential premises);
4) state and municipal employees, with the exception of income from the lease (rent) of residential premises;
5) from the sale of property used by taxpayers for personal, household and (or) other similar needs;
6) from the sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
7) from conducting activities in the framework of a simple partnership agreement (agreement on joint activities) or a contract of trust management of property;
8) from the provision (performance) by individuals of services (works) under civil law contracts, provided that the employers of the services (works) are the employers of these individuals or persons who were their employers less than two years ago;
9) from the activities specified in paragraph 70 of Article 217 of the Tax Code of the Russian Federation, received by persons registered with the tax authority in accordance with paragraph 73 of Article 83 of the Tax Code of the Russian Federation;
10) from assignment of rights of claims;
11) in kind;
12) from the arbitration board, from the activity of a mediator, appraisal activity, the activity of a notary involved in private practice, advocacy.
2. For the purposes of this Federal Law, income is not recognized as a taxable object:
1) obtained in the framework of labor relations;
2) from the sale of real estate, vehicles;
3) from the transfer of property rights to real estate (with the exception of renting (renting) residential premises);
4) state and municipal employees, with the exception of income from the lease (rent) of residential premises;
5) from the sale of property used by taxpayers for personal, household and (or) other similar needs;
6) from the sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
7) from conducting activities in the framework of a simple partnership agreement (agreement on joint activities) or a contract of trust management of property;
8) from the provision (performance) by individuals of services (works) under civil law contracts, provided that the employers of the services (works) are the employers of these individuals or persons who were their employers less than two years ago;
9) from the activities specified in paragraph 70 of Article 217 of the Tax Code of the Russian Federation, received by persons registered with the tax authority in accordance with paragraph 73 of Article 83 of the Tax Code of the Russian Federation;
10) from assignment of rights of claims;
11) in kind;
12) from the arbitration board, from the activity of a mediator, appraisal activity, the activity of a notary involved in private practice, advocacy.
Please note that the proceeds from the sale of property are not subject to NAP, that is, the personal income tax will be 13%.
Mobile application "My Tax"
When the law enters into force, the procedure will be clearer, but all communication with the tax authority is assumed through the “My Tax” mobile application, which no one has yet seen. The application will be free, installed on computers, tablets, smartphones.
What is the My Tax mobile app?
Article 3. Mobile application "My tax"
1. Mobile application “My tax” - software of the federal executive body authorized to monitor and supervise taxes and fees, used by individuals using a computer device (mobile phone, smartphone or computer, including a tablet computer) connected to information -the telecommunications network "Internet" (hereinafter - the network "Internet"), in cases provided for by this Federal Law.
2. The procedure for using the My Tax mobile application is posted on the Internet on the official website of the federal executive body authorized to monitor and supervise taxes and fees.
1. Mobile application “My tax” - software of the federal executive body authorized to monitor and supervise taxes and fees, used by individuals using a computer device (mobile phone, smartphone or computer, including a tablet computer) connected to information -the telecommunications network "Internet" (hereinafter - the network "Internet"), in cases provided for by this Federal Law.
2. The procedure for using the My Tax mobile application is posted on the Internet on the official website of the federal executive body authorized to monitor and supervise taxes and fees.
Register a self-employed - through a personal account or the application "My tax". The application can be submitted through credit institutions.
Tax rates and tax calculation
4% when sold to individuals
6% if sold by a legal entity and entrepreneurs for business activities
Tax period - 1 month, reporting is not filed.
A deduction of 1% or 2% of income is provided, respectively, at rates of 4% and 6%, but not more than 10 thousand rubles a year.
Self-employed expenses are not counted.
The tax is calculated by the tax authority and sends the data by the 12th day of the next month. Payment - up to the 25th.
Calculation based on the data provided by the self-employed.
From the FTS website
Question: How will the tax authorities control the amount of income received from professional income tax (NPA)?
Answer: The tax authorities will rely only on the information about income that the person himself entered in the application “My tax”, as well as there are other ways to control the movement of funds in the accounts, for example, monitoring transactions on all bank cards.
Failure to issue checks to organizations and individual entrepreneurs will deprive them of the opportunity to reduce the taxable base. Clearly this is a measure to control the income of the self-employed.
A responsibility
Article 129.13 of the Tax Code of the Russian Federation has been added - a fine of 20% of the amount for violation of the procedure and (or) terms for transferring calculation data to the tax authority.
In the case of repeated violations within six months, a penalty of 100% of the amount
article 129.13 of the Tax Code
Article 129.13. Violation of the order and (or) the timing of the transfer by taxpayers of information about the calculations made when selling goods (works, services, property rights)
1. Taxpayer violation of the Federal Law “On the Experiment on Establishing the Special Tax Regime“ Profit Tax ”in the federal city of Moscow, in the Moscow and Kaluga Regions, and also in the Republic of Tatarstan (Tatarstan)” of the transfer to the tax authority of the information on the performed calculation related to the receipt of income from the sale of goods (work, services, property rights), which is the object of taxation on professional income tax, is fine in size, 20 percent of the amount of such a calculation.
2. The same acts committed repeatedly within six months
entail a fine in the amount of the amount of such a calculation.
1. Taxpayer violation of the Federal Law “On the Experiment on Establishing the Special Tax Regime“ Profit Tax ”in the federal city of Moscow, in the Moscow and Kaluga Regions, and also in the Republic of Tatarstan (Tatarstan)” of the transfer to the tax authority of the information on the performed calculation related to the receipt of income from the sale of goods (work, services, property rights), which is the object of taxation on professional income tax, is fine in size, 20 percent of the amount of such a calculation.
2. The same acts committed repeatedly within six months
entail a fine in the amount of the amount of such a calculation.
Features for FE
The individual entrepreneur can also apply this special regime, and the individual tax rates, non-payment of insurance premiums, and non-use of the cash register apply to the individual entrepreneur.
From the FTS website:
Question: The PI pays insurance premiums every year. Since 2019, this amount again becomes more. For individual entrepreneurs, this amount significantly “hits the pocket”. If you keep the status of IP, go to the payment of NAP from 2019, will you still need to pay insurance premiums?
Answer: Individual entrepreneurs applying NAP have the right not to pay insurance pension and medical contributions. That is, if you switch to NAP from 2019, then insurance premiums can be saved. However, remember that the threshold value of income at which you can use the new special tax regime is not more than 2.4 million rubles per year.
The transition to the new regime for IP will be voluntary, subject to the conditions, including the lack of workers. But you can not combine different modes.
That is, the IP will be able to apply only the NAP.
During the transition, he will have to notify about the termination of the use of special regimes (USN, UTII) within 30 days from the date of registration of the payer of the NAP. If this is not done, then the registration of the payer of the NAP is canceled. With the refusal of the NAP will be able to return to the special regime. To do this, you must submit an application for registration of the payer within 20 calendar days.
The PI has two options - it can continue to be an PI, it can stop registering and pay the tax as an ordinary person.
From the FTS website:
Question: Can an individual entrepreneur deregister as such and start paying professional income tax (NPA) as an ordinary individual?
Answer: Yes, the individual entrepreneur may first be removed from the register in the information system as the individual entrepreneur and begin to pay the NAP as an individual.
PIs are exempt from personal income tax and VAT (except for import). But they are not exempt from the duties of a tax agent if they sign a civil law contract with an individual.
For legal entities
It would seem that the law is for individuals, but there are two points that I would advise to pay attention to legal entities. This is not written anywhere and is not mentioned in Internet articles, it is solely my opinion, based on work experience and analysis of existing practice.
1. Tax optimization
Surely there will be a desire to optimize taxes and transfer workers to self-employed. Such a scheme is common now, with the dismissal of workers and the registration of individual entrepreneurs. And the tax knows about it and reveals.
However, the law is nipped in the bud.
- income from employment will not be taxed by the NAP, at a rate of 6% (this is specifically indicated)
- if a civil contract is concluded with the employer, not only current but also former (the employee was dismissed less than two years ago), then this is also not subject to NAP.
That is, in these cases it will be necessary to withhold personal income tax and pay insurance premiums, as usual.
2. Civil contract with the self-employed
An advantageous option is that you do not need to withhold personal income tax, you do not have to pay insurance premiums. Moreover, in contrast to the PI, there are no fixed insurance premiums, there is no reporting, for a natural person it is more profitable than a PI.
But potential risks are for legal entities.
The first is when the person is not actually self-employed.
This will need to be checked and at the conclusion of the contract, and then from time to time to monitor the status of the self-employed. How - I do not know yet. For SP there is EGRIP. For self-employed it is logical that there will also be a registry, but this is not mentioned in the law. In any case, you must require a check.
Now the same situation, for example, the contract was concluded with the individual entrepreneur, then the person stopped registration, and the organization got into the database that it was an entrepreneur, when paying personal income tax does not withhold, does not pay contributions for it. If found, add additional fees and fine.
Similarly, I think it will be with self-employed - if the payments are after deregistration, the organization is obliged to pay insurance premiums for physical persons and withhold personal income tax.
The second risk is the analogy with the already existing scheme of identifying the optimization of the transfer of workers to the IP. With a large number of self-employed, long-term relationships, if this is the only customer, I believe that there is a risk of re-qualification in the labor market. The practice will not be immediately, but I recommend to remember this immediately.
findings
Individuals who think whether they need to register as an SP can consider the option of a NAP.
This tax will be profitable for individual entrepreneurs who use the STS "income" and there is no tax holiday.
PI on other modes must be considered. A big plus is the lack of cash and the obligation to pay fixed insurance premiums. In this case, those who wish can voluntarily pay into the pension fund.
But the rest - practice will show.
Source: https://habr.com/ru/post/431588/
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